Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit
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/bill/119/hr/1/eas/section-70403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 23(d)(3) is amended— in subparagraph (A), by inserting or Indian tribal government after a State , and in subparagraph (B), by inserting or Indian tribal government after such State . The amendments made by this section shall apply to taxable years beginning after December 31, 2024.