Summary of Bill S 757
Bill 119 s 757, also known as the "Indian Tribal Adoption Recognition Act," aims to amend the Internal Revenue Code of 1986 to include Indian tribal governments in the determination of whether a child has special needs for the purpose of the adoption credit. This bill recognizes the unique circumstances of Indian tribal governments and seeks to ensure that children in their care are given the same opportunities for adoption as children in other government systems.
The adoption credit is a tax credit available to individuals who adopt children with special needs, providing financial assistance to help cover the costs associated with adoption. By including Indian tribal governments in the determination of special needs, this bill aims to level the playing field for children in tribal care and increase their chances of finding permanent, loving homes through adoption.
This bill is non-partisan in nature and focuses on addressing a specific issue within the tax code to ensure that all children, regardless of their background, have equal opportunities for adoption. It recognizes the importance of supporting and promoting adoption within Indian tribal communities and aims to remove any barriers that may prevent children in tribal care from being adopted.
Overall, Bill 119 s 757 is a step towards promoting equality and fairness in the adoption process for children in Indian tribal governments, and seeks to ensure that all children have the opportunity to find loving and permanent homes through adoption.