<div>Apr 12 2017 <a href="https://www.heitkamp.senate.gov/public/index.cfm/press-releases?ID=902EABA6-1EE8-4C0B-883C-0D92683DCD53">Heitkamp, Inhofe, Kilmer, Cole Reintroduce Bipartisan</a> <a href="https://www.heitkamp.senate.gov/public/index.cfm/press-releases?ID=902EABA6-1EE8-4C0B-883C-0D92683DCD53">Legislation to Promote Adoption Financial Fairness in</a> <a href="https://www.heitkamp.senate.gov/public/index.cfm/press-releases?ID=902EABA6-1EE8-4C0B-883C-0D92683DCD53">Tribal Communities</a> Bill Would Enable Parents Adopting Special Needs Children through Tribal Governments to Claim Full Adoption Tax Credit, Just as They Can through States In 2014, over 81 Percent of Children in the Adoption System were Identified as having Special Needs WASHINGTON, D.C. – U.S. Senators Heidi Heitkamp (D-ND) and James Inhofe (R-OK) as well as U.S. Representatives Derek Kilmer (D-WA) and Tom Cole (R-OK) reintroduced bipartisan, bicameral legislation to ease the financial challenges of adopting children in tribal communities throughout the country. Congress created the ‘special needs’ determination – which can include age, racial background, medical condition, or physical disability – to incentivize parents to adopt children who might otherwise have a difficult time getting placed in adoptive homes. Currently, adoptive parents seeking to open their homes to children with special needs from Indian Country are not able to claim the same adoption tax credit available to them in all 50 states because tribal governments are not able to designate children as having special needs. When <a href="https://www.ncbi.nlm.nih.gov/pubmed/22550686">out-of-pocket costs are typically higher </a>for parents of children with special medical needs and disabilities, this lack of access to financial support can act as a deterrent for parents who would otherwise adopt children from Indian Country. By allowing tribal governments to designate children as having special needs, Heitkamp, Inhofe, Kilmer and Cole’s Tribal Adoption Parity Act would promote adoption of all children in need of a healthy family environment. In 2014, <a href="https://www.acf.hhs.gov/sites/default/files/cb/special_needs2014.pdf">over 81 percent of children </a>in the adoption system were identified as having special needs – including 100 percent of the 96 children that were adopted in North Dakota in 2014. Across the state, a <a href="https://www.nacac.org/policy/statefactsheets/North%20Dakota%20ADOPTION%20FACTS.pdf">higher proportion of Native American children </a>are waiting to be adopted than are adopted. “North Dakota is blessed with parents who open their homes to children with special physical and health needs – and accommodating those needs can come at steep financial costs,” said Heitkamp. “Unfortunately, parents are unable to access full tax credit support when they adopt a child with special needs from tribal governments – but they can when they adopt through any of our nation’s 50 state governments. That puts children in Indian Country in need of safe, healthy environments at an immediate disadvantage – and it’s unacceptable. Every child – regardless of their background – should be able to grow in a nurturing and supportive environment, which is what our bipartisan bill aims to accomplish.” “Every child is deserving of a loving and caring home, regardless of their background,” said Inhofe. “This legislation helps level the playing field for children with special needs in tribal communities who are up for adoption. It is common sense that all adoptive parents should have access to this tax credit, available in all 50 states, that helps ease the financial burdens often associated with special needs. I look forward to working with my colleagues on this bipartisan initiative.” “Our bipartisan, bicameral legislation will help Native American kids with special needs find a loving home,” said Kilmer. “It does so by following a proven model. The federal adoption tax credit has helped make the dreams of thousands of American families come true. Parents who adopt special needs children through Tribal Courts should have access to the same resources and tax relief. It’s time for Congress to provide equal treatment under the law for Native American children.” “We cannot be more thankful for the families wishing to expand through adoption – especially those willing to support children with disabilities. These children in need of adoption in Indian Country should not be excluded. This bill is an achievement for Indian Country in allowing these children to be welcomed into loving homes across the nation,” said Cole. <a href="https://www.heitkamp.senate.gov/public/_cache/files/8937e115-247e-4aa8-bb6b-b7230f17abef/tribal-adoption-parity-act-one-pager-4-11-17.pdf">Click here </a>to learn more about the bill, which Heitkamp, Inhofe, Kilmer and Cole reintroduced last Congress after Heitkamp and others helped now-retired Senator Tim Johnson of South Dakota introduce it in 2014. Cosponsors of the bill include U.S. Senators Dean Heller (R-NV), Brian Schatz (D-HI), John Hoeven (R-ND), Amy Klobuchar (D-MN), and Tom Udall (D-NM). Other cosponsors in the U.S. House of Representatives include Don Young (R-AK), Ron Kind (D-WI) and Pramila Jayapal (D-WA). <a href="https://www.heitkamp.senate.gov/public/_cache/files/0955d346-8f6e-4484-92fa-60b18a3875a9/tribal-adoption-parity-act---supportive-quotes.pdf">Click here </a>for words of support for the bill from national groups, and <a href="https://www.heitkamp.senate.gov/public/_cache/files/45169c68-c7d7-4d41-be6a-25528219805a/3-31-tribal-adoption-parity-act-letter-of-support---standing-rock.pdf">here </a>to read a letter of support from Chairman Dave Archambault II on behalf of the Standing Rock Sioux Tribe. Heitkamp, who reintroduced the bill last Congress after helping retired Senator Tim Johnson of South Dakota introduce the Tribal Adoption Parity Act in 2014, has long been an advocate to improve the lives of Native American children. After Heitkamp’s bipartisan bill to create a Commission on Native Children <a href="https://www.heitkamp.senate.gov/public/index.cfm/2016/10/president-signs-heitkamp-murkowski-bill-to-stand-up-for-native-children-into-law">became law last fall</a>, Heitkamp has been <a href="https://www.heitkamp.senate.gov/public/index.cfm/2017/3/heitkamp-murkowski-mccollum-cole-urge-president-and-key-administration-leaders-to-prioritize-commission-on-native-children-appoint-members">pushing the President Trump and leaders of</a> <a href="https://www.heitkamp.senate.gov/public/index.cfm/2017/3/heitkamp-murkowski-mccollum-cole-urge-president-and-key-administration-leaders-to-prioritize-commission-on-native-children-appoint-members">Congress </a>to appoint <a href="https://www.heitkamp.senate.gov/public/index.cfm/2017/1/heitkamp-murkowski-announces-president-appointed-first-two-members-to-serve-on-their-commission-on-native-children">more members </a>to the Commission so it can begin its important work of conducting an intensive study into the complex challenges facing Native children and make recommendations on how to make sure Native children get the protections, as well as economic and educational tools, they need to thrive. Last Congress, Heitkamp <a href="https://www.heitkamp.senate.gov/public/index.cfm/2015/3/heitkamp-re-introduces-bill-to-support-foster-children-encourage-more-families-to-open-their-homes">reintroduced legislation to support the well-being of foster children </a>by providing additional tax relief for current foster families, encouraging more Americans to consider offering safe homes to foster children across the country. The bill would also direct the federal government to do a better job reaching out and educating current foster families about the financial benefits already available to them. ### Tribal Adoption Parity Act Legislation to Amend Adoption Tax Credit to Recognize Tribal Adoptions Tribal Adoption Parity Act The Tribal Adoption Parity Act would allow a tribal government to be treated similar to a State for purposes of the adoption tax credit. Specifically, the bill amends Section 23 of the Internal Revenue Code by adding “Indian tribal governments” to the adoption tax credit. Tribal governments would then be able to designate adoptive children as having “special needs,” a determination that would entitle the adoptive parents to qualify for the full adoption tax credit. This legislation would make the special needs adoption tax credit available to all adoptive parents who adopt children through tribal courts. Background Currently, parents who adopt a child who has been determined as “special needs” by a State can claim a one-time adoption tax credit of $10,000, adjusted for inflation; the tax credit was $13,460 for adoptions finalized in tax year 2016. The “special needs” determination allows adoptive parents to automatically claim the full adoption tax credit even if they did not incur actual qualified adoption expenses in connection with an adoption. Adoptive parents who adopt a child without a State “special needs” determination must provide proof of their expenses in order to claim the adoption tax credit. Congress created the “special needs” determination to provide an incentive to adopt children who might otherwise be difficult to place in adoptive homes. In Fiscal Year 2014, the most recent year in which data is available, 81 percent of the 50,139 children adopted through public agencies were designated as having “special needs.” The Internal Revenue Code allows only States to designate a child as “special needs” when the child cannot or should not return home and may not be adopted unless assistance is provided to an adoptive family. Factors that qualify a child for the “special needs” determination include: age; membership in a minority or sibling group; ethnic background; medical condition; or physical, mental, and emotional handicaps. Under the Indian Child Welfare Act, tribes have exclusive jurisdiction in custody proceedings involving Native American children on reservations. Because tribal governments are unable to designate children as “special needs,” parents adopting these children through tribal courts are unable to automatically claim the full adoption tax credit. The lack of immediate access to the credit hinders adoption efforts and burdens families who must for pay court costs, adoption and attorney fees, and travel expenses. National Taxpayer Advocate Service The National Taxpayer Advocate Service, an independent organization within the Internal Revenue Service, urged Congress to amend the adoption tax credit to recognize tribal governments in the Service’s 2012 Annual Report to Congress, which can be accessed here: <a href="http://taxpayeradvocate.irs.gov/2012-Annual-Report/downloads/Legislative-Recommendations-Acknowledge-Native-American-Tribes-for-Full-Adoption-Credit.pdf">http://taxpayeradvocate.irs.gov/2012-Annual-Report/downloads/Legislative-Recommendations-</a><a href="http://taxpayeradvocate.irs.gov/2012-Annual-Report/downloads/Legislative-Recommendations-Acknowledge-Native-American-Tribes-for-Full-Adoption-Credit.pdf">Acknowledge-Native-American-Tribes-for-Full-Adoption-Credit.pdf</a></div>

Heitkamp Announces Adoption Credit Parity Bill

Heitkamp Announces Adoption Credit Parity Bill

U.S. House of Representatives

U.S. Senate

The Tribal Adoption Parity Act would aid special needs children in tribal communities by allowing parents who adopt those children to claim the same adoption tax credit available for state-designated special needs children, according to a release and summary from Sen. Heidi Heitkamp, D-N.D., on April 12.

The Tribal Adoption Parity Act would aid special needs children in tribal communities by allowing parents who adopt those children to claim the same adoption tax credit available for state-designated special needs children, according to a release and summary from Sen. Heidi Heitkamp, D-N.D., on April 12.