I
113th CONGRESS
1st Session
H. R. 2332
IN THE HOUSE OF REPRESENTATIVES
June 12, 2013
Mr. Kilmer (for himself, Mr. Kind, Mr. Markey, Ms. Moore, Mr. Heck of Washington, Mr. Larsen of Washington, Mr. Becerra, Mr. Cárdenas, Ms. McCollum, Mr. Blumenauer, Mr. Honda, Ms. Hanabusa, Mr. Pocan, Ms. Slaughter, Mr. Cole, Mr. Keating, Mr. Hastings of Florida, Mr. Grimm, Mr. Conyers, Mr. Moran, and Mr. Young of Alaska) introduced the following bill; which was referred to the Committee on Ways and Means
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.
Short title
This Act may be cited as the
Adoption Tax Credit Tribal Parity Act
of 2013
.
Recognizing Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs
In general
Paragraph (3) of section 23(d) of the Internal Revenue Code of 1986 (defining child with special needs) is amended—
in subparagraph
(A), by inserting or Indian tribe (as defined in section
7871(c)(3)(E))
after the words a State
; and
in subparagraph
(B), by inserting or Indian tribe
after the words such
State
.
Effective date
The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.