119th (2025–2027)
S. 757
The Tribal Adoption Parity Act amends federal tax law to give Indian tribal governments the same authority as state governments to designate children as having "special needs" for purposes of the federal adoption tax credit. Currently, only state governments can make this determination, which means families adopting children through tribal systems may be ineligible for the tax credit even if those children meet the special needs criteria. This change expands the adoption tax credit to include children designated by tribal governments, treating tribal adoption systems equally with state systems. The bill affects adoptive families who go through tribal adoption processes and tribal governments overseeing adoptions. The amendments would take effect for tax years beginning after the bill is enacted, with no specific funding requirements since it operates through the existing tax credit structure.