119-s-757119th CongressWALLET

Tribal Adoption Parity Act

Sponsored By: Senator Klobuchar, Amy [D-MN]

Introduced

Summary

Gives Indian tribal governments parity with states for determining whether an adopted child has “special needs” under the federal adoption tax credit.

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The bill would amend the Internal Revenue Code to include Indian tribal governments alongside states when deciding if a child qualifies as having special needs for the adoption tax credit. That alignment could make more adoptions tied to tribal authorities count for the credit. The change does not alter the credit amount, create new programs, or add funding. It applies to taxable years beginning after the date of enactment.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

More adoption tax help for tribal families

If enacted, adoptive parents could claim the federal adoption tax credit when a tribe finds a child has 'special needs'. The bill would treat tribal findings the same as State findings for the credit. It would not change the credit amount. The change would apply to tax years beginning after the date of enactment.

Sponsors & CoSponsors

Sponsor

Klobuchar, Amy [D-MN]

MN • D

Cosponsors

  • Sen. Hoeven, John [R-ND]

    ND • R

    Sponsored 2/26/2025

Roll Call Votes

No roll call votes available for this bill.

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