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Senate Bill 876
115th Congress(2017-2018)
Tribal Adoption Parity Act
Introduced
Introduced
Introduced in Senate on Apr 6, 2017
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Introduced in Senate 
Apr 6, 2017
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Introduced in Senate(Apr 6, 2017)
Apr 6, 2017
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
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S. 876 (Introduced-in-Senate)


115th CONGRESS
1st Session
S. 876


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.

IN THE SENATE OF THE UNITED STATES

April 6 (legislative day, April 4), 2017

Ms. Heitkamp (for herself, Mr. Inhofe, Mr. Heller, Mr. Schatz, Mr. Hoeven, Ms. Klobuchar, and Mr. Udall) 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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Tribal Adoption Parity Act”.

SEC. 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 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 amendments made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.