Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit

[editor]

(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.