Sec. 70403. Recognizing indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit
Official source: Public Law 119-21, Section 70403 — 139 Stat. 214.
(a) In General.—
Section 23(d)(3) is amended—
(1) in subparagraph (A), by inserting “
or Indian tribal government
” after “
a State
”, and
(2) in subparagraph (B), by inserting “
or Indian tribal government
” after “
such State
”.
(b) Effective Date.—
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.