[Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 8355 Introduced in House (IH)] <DOC> 118th CONGRESS 2d Session H. R. 8355 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 HOUSE OF REPRESENTATIVES May 10, 2024 Mr. 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. 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 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. <all>