Section 1. Short title
This Act may be cited as the Tribal Adoption Parity Act.
(a) In general
Section 23(d)(3) of the Internal Revenue Code of 1986 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 the date of the enactment of this Act.