Introduced:
Feb 26, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
2
Actions
1
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
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Full Text
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Latest Action
Feb 26, 2025
Read twice and referred to the Committee on Finance.
Actions (2)
Read twice and referred to the Committee on Finance.
Type: IntroReferral
| Source: Senate
Feb 26, 2025
Introduced in Senate
Type: IntroReferral
| Source: Library of Congress
| Code: 10000
Feb 26, 2025
Subjects (1)
Taxation
(Policy Area)
Cosponsors (1)
(R-ND)
Feb 26, 2025
Feb 26, 2025
Full Bill Text
Length: 1,738 characters
Version: Introduced in Senate
Version Date: Feb 26, 2025
Last Updated: Nov 15, 2025 6:23 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 757 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 757
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
February 26, 2025
Ms. Klobuchar (for herself and Mr. Hoeven) 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,
[From the U.S. Government Publishing Office]
[S. 757 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 757
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
February 26, 2025
Ms. Klobuchar (for herself and Mr. Hoeven) 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.
This Act may be cited as the ``Tribal Adoption Parity Act''.
SEC. 2.
DETERMINING UNDER THE ADOPTION CREDIT WHETHER A CHILD HAS
SPECIAL NEEDS.
(a) In General.--Paragraph
(3) of
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''.
(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.
<all>
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.
<all>