S. 835 — Introduced in Senate

II 114th CONGRESS 1st Session S. 835 IN THE SENATE OF THE UNITED STATES March 23, 2015Ms. Heitkamp (for herself and Mr. Inhofe) 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. 1. Short title This Act may be cited as the Tribal Adoption Parity Act. 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 (defining child with special needs) 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 amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.