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Recognizing Tribal Governments for Adoption Tax Credit for Special Needs Children.

This bill amends the tax code to recognize Indian tribal governments as equivalent to states for the federal adoption tax credit. This means that parents adopting children from tribal jurisdictions who are certified by tribal governments as having special needs will qualify for the full adoption tax credit. The change aims to provide financial equity and support for the adoption of children from Native communities, regardless of the specific adoption jurisdiction.
Key points
Indian tribal governments are now recognized alongside U.S. states for determining if an adopted child has special needs for tax credit purposes.
Parents adopting children certified by tribal authorities as having special needs will qualify for the federal adoption tax credit.
The amendments apply to taxable years beginning after the date the Act is enacted.
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Additional Information
Print number: 118_HR_8355
Sponsor: Rep. Kilmer, Derek [D-WA-6]
Process start date: 2024-05-10
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Tribal Adoption Parity Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_8355.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2024-05-10.

What are the main provisions?

Key points include:

  • Indian tribal governments are now recognized alongside U.S. states for determining if an adopted child has special needs for tax credit purposes.
  • Parents adopting children certified by tribal authorities as having special needs will qualify for the federal adoption tax credit.
  • The amendments apply to taxable years beginning after the date the Act is enacted.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Kilmer, Derek [D-WA-6].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

CATEGORIES

Taxes Family