Tribal Adoption Parity Act

Taxation
house
senate
president

Introduced on May 10, 2024 by Derek Kilmer

Cosponsors

Legislation Details

  • Amends the Internal Revenue Code of 1986 to include Indian tribal governments in the determination of whether a child has special needs for the adoption credit.
  • Allows for the recognition of determinations made by Indian tribal governments, similar to those made by state governments, regarding the special needs status of children for adoption purposes.
  • The amendments apply to taxable years beginning after the enactment of the Act.

Last updated 8/8/2024