Bill Details
S.757 - 119th Congress
Status
Latest action
2025-02-26 - Read twice and referred to the Committee on Finance.
Introduced Date
2025-02-26
Policy Area
Taxation
Committees
View committees (1)
Sponsors
Cosponsors
View cosponsors (1)
6
0
0
AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would change the federal adoption tax credit rules so that Indian tribal governments are treated the same as states when deciding whether a child has “special needs” for adoption tax purposes. This matters because a child’s special-needs status can affect whether adoptive parents can claim the adoption credit. In simple terms, the bill is meant to make the tax law work more fairly for children and families connected to tribal governments by letting tribes make the same kind of determination that states already can.
- It updates the Internal Revenue Code so that Indian tribal governments are included alongside states in the special-needs adoption credit rules.
- The change would apply to taxable years beginning after the bill becomes law.
- The bill is short and focused only on this tax credit issue; it does not change other adoption rules.
Official Summaries
No summaries available
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 757 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
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
February 26, 2025
Ms. Klobuchar (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 Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Tribal Adoption Parity Act''.
SEC. 2. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF
DETERMINING UNDER THE ADOPTION CREDIT WHETHER A CHILD HAS
SPECIAL NEEDS.
(a) In General.--Paragraph (3) of section 23(d) of the Internal
Revenue Code of 1986 is amended--
(1) in subparagraph (A), by inserting ``or Indian tribal
government'' after the words ``a State'', and
(2) in subparagraph (B), by inserting ``or Indian tribal
government'' after the words ``such State''.
(b) Effective Date.--The amendments made by subsection (a) shall
apply to taxable years beginning after the date of the enactment of
this Act.
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