H.R. 8355 — Introduced in House

I 118th CONGRESS 2d Session H. R. 8355 IN THE HOUSE OF REPRESENTATIVES May 10, 2024Mr. Kilmer (for himself, Mr. Kelly of Pennsylvania, Mr. Moolenaar, and Ms. Moore of Wisconsin) 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 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.