II
113th CONGRESS
2d Session
S. 2570
IN THE SENATE OF THE UNITED STATES
July 9, 2014
Mr. Johnson of South Dakota (for himself, Mr. Inhofe, Ms. Heitkamp, and Ms. Murkowski) 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.
Short title
This Act may be cited as the
Tribal Adoption Parity Act
.
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 tribal government
after the words a State
; and
in subparagraph
(B), by inserting or Indian tribal government
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.