H.R. 2497 — Introduced in House

I 116th CONGRESS 1st Session H. R. 2497 IN THE HOUSE OF REPRESENTATIVES May 2, 2019Mr. Kilmer (for himself, Mr. Young, and Mr. Kind) 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. 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 child has special needs (a) In general Section 23(d)(3) 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 a State; and (2) in subparagraph (B), by inserting or Indian tribal government after such State. (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.