II
119THCONGRESS
1
STSESSION S. 757
To amend the Internal Revenue Code of 1986 to recognize Indian tribal
governments for purposes of determining under the adoption credit
whether a child has special needs.
IN THE SENATE OF THE UNITED STATES
FEBRUARY26, 2025
Ms. K
LOBUCHAR(for herself and Mr. HOEVEN) introduced the following bill;
which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to recognize
Indian tribal governments for purposes of determining
under the adoption credit whether a child has special
needs.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Tribal Adoption Parity 4
Act’’. 5
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•S 757 IS
SEC. 2. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR 1
PURPOSES OF DETERMINING UNDER THE 2
ADOPTION CREDIT WHETHER A CHILD HAS 3
SPECIAL NEEDS. 4
(a) I
NGENERAL.—Paragraph (3) of section 23(d) of 5
the Internal Revenue Code of 1986 is amended— 6
(1) in subparagraph (A), by inserting ‘‘or In-7
dian tribal government’’ after the words ‘‘a State’’, 8
and 9
(2) in subparagraph (B), by inserting ‘‘or In-10
dian tribal government’’ after the words ‘‘such 11
State’’. 12
(b) E
FFECTIVEDATE.—The amendments made by 13
subsection (a) shall apply to taxable years beginning after 14
the date of the enactment of this Act. 15
Æ
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