Amends the Internal Revenue Code to recognize Indian tribal governments for determining adoption credit eligibility.
The Tribal Adoption Parity Act amends the Internal Revenue Code to recognize Indian tribal governments for determining whether a child has special needs for adoption credit purposes. This change applies to taxable years beginning after the enactment of the Act.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
Analyze for Free
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.