| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 757 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to recognize Indian tribal |
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| 6 | 6 | | governments for purposes of determining under the adoption credit |
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| 7 | 7 | | whether a child has special needs. |
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| 8 | 8 | | IN THE SENATE OF THE UNITED STATES |
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| 9 | 9 | | FEBRUARY26, 2025 |
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| 10 | 10 | | Ms. K |
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| 11 | 11 | | LOBUCHAR(for herself and Mr. HOEVEN) introduced the following bill; |
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| 12 | 12 | | which was read twice and referred to the Committee on Finance |
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| 13 | 13 | | A BILL |
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| 14 | 14 | | To amend the Internal Revenue Code of 1986 to recognize |
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| 15 | 15 | | Indian tribal governments for purposes of determining |
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| 16 | 16 | | under the adoption credit whether a child has special |
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| 17 | 17 | | needs. |
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| 18 | 18 | | Be it enacted by the Senate and House of Representa-1 |
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| 19 | 19 | | tives of the United States of America in Congress assembled, 2 |
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| 20 | 20 | | SECTION 1. SHORT TITLE. 3 |
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| 21 | 21 | | This Act may be cited as the ‘‘Tribal Adoption Parity 4 |
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| 22 | 22 | | Act’’. 5 |
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| 23 | 23 | | VerDate Sep 11 2014 23:24 Mar 13, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S757.IS S757 |
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| 24 | 24 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 25 | 25 | | •S 757 IS |
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| 26 | 26 | | SEC. 2. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR 1 |
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| 27 | 27 | | PURPOSES OF DETERMINING UNDER THE 2 |
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| 28 | 28 | | ADOPTION CREDIT WHETHER A CHILD HAS 3 |
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| 29 | 29 | | SPECIAL NEEDS. 4 |
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| 30 | 30 | | (a) I |
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| 31 | 31 | | NGENERAL.—Paragraph (3) of section 23(d) of 5 |
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| 32 | 32 | | the Internal Revenue Code of 1986 is amended— 6 |
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| 33 | 33 | | (1) in subparagraph (A), by inserting ‘‘or In-7 |
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| 34 | 34 | | dian tribal government’’ after the words ‘‘a State’’, 8 |
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| 35 | 35 | | and 9 |
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| 36 | 36 | | (2) in subparagraph (B), by inserting ‘‘or In-10 |
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| 37 | 37 | | dian tribal government’’ after the words ‘‘such 11 |
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| 38 | 38 | | State’’. 12 |
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| 39 | 39 | | (b) E |
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| 40 | 40 | | FFECTIVEDATE.—The amendments made by 13 |
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| 41 | 41 | | subsection (a) shall apply to taxable years beginning after 14 |
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| 42 | 42 | | the date of the enactment of this Act. 15 |
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| 43 | 43 | | Æ |
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| 44 | 44 | | VerDate Sep 11 2014 23:24 Mar 13, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S757.IS S757 |
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| 45 | 45 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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