Section 1. Short title
This Act may be cited as the Tribal Adoption Parity Act.
(a) In general
Paragraph (3) of section 23(d) of the Internal Revenue Code of 1986 is amended—
(1) in subparagraph (A), by inserting or Indian tribal government after the words a State, and
(2) in subparagraph (B), by inserting or Indian tribal government after the words such State.
(b) Effective date
The amendments made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.