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.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires recognizing Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs Paragraph (3) of section 23(d) of the Internal Revenue Code of 1986 is amended—. It relies on definition changes, tax rate changes, and compliance mandates. The main policy areas are Native American Tribes and Civil Rights.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Tribal governments and members affected by the bill would take on compliance duties.
Key Provisions
- Requires recognizing Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs Paragraph (3) of section 23(d) of the Internal Revenue Code of 1986 is amended—...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires recognizing Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs Paragraph (3) of section 23(d) of the Internal Revenue Code of 1986 is amended—.
Key Policy Areas
Native American Tribes, Civil Rights
Primary Purpose
The bill requires recognizing Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs Paragraph (3) of section 23(d) of the Internal Revenue Code of 1986 is amended—.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Tribal governments and members affected by the bill
Sponsors
Amy Klobuchar
D-MN | Primary Sponsor
Legislative Progress
IntroducedMs. Klobuchar (for herself and Mr. Hoeven) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
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