Bill > S757

This bill amends the Internal Revenue Code to recognize Indian tribal governments when determining whether an adopted child has special needs for the purposes of the federal adoption tax credit. Currently, the law only references state governments in defining special needs children, but this bill would explicitly include Indian tribal governments in that determination. Specifically, the bill modifies Section 23(d)(3) of the tax code by inserting the phrase "or Indian tribal government" in two key places, which means that when an Indian tribal government determines a child has special needs, that determination would be considered equivalent to a state government's determination for tax credit purposes. The changes would apply to taxable years beginning after the date of the bill's enactment. By making this modification, the bill aims to ensure that adoptive parents from federally recognized Native American tribes have the same tax credit opportunities as those working through state child welfare systems when adopting children with special needs.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/757/all-info