U.S. Senators Heidi Heitkamp (D-ND) and James Inhofe (R-OK) as well as U.S. Representatives Derek Kilmer (D-WA) and Tom Cole (R-OK) today reintroduced bipartisan legislation ease the financial challenges of adopting children in tribal communities throughout the country.
In all 50 states, parents who adopt children with special needs are able to claim the full adoption tax credit, helping to reduce the financial cost of adoption. However, if they open their homes to a child with special needs from Indian Country through tribal courts, that child cannot receive the same designation -- preventing adoptive parents from claiming the full adoption tax credit. Heitkamp, Inhofe, Kilmer and Cole reintroduced the bipartisan Tribal Adoption Parity Act to allow tribal governments to designate children as having special needs -- just as states can -- enabling adoptive parents to claim the full adoption tax credit.
"For the loving and caring individuals in North Dakota and across the country who open their hearts and homes to children through adoption, the financial challenges can be significant," said Heitkamp. "Folks in tribal communities should be able to claim the full adoption tax credit when adopting a child with special needs, just as parents are able to do outside Indian Country. That's why I'm reintroducing my bipartisan bill to make sure all adoptive parents are treated fairly under the tax code, enabling more selfless adults to make a positive difference in the lives of our Native children."
"I'm happy to once again cosponsor the bipartisan Tribal Adoption Parity Act," said Inhofe. "This act will provide families who adopt special needs children through tribal courts the same opportunity to receive the full adoption tax credit as those families who adopt through a state court. To further the goal that all children should grow up in a loving family, the adoption tax credit is an important tool to promote adoptions and help alleviate the financial burden that can come from the adoption process."
"Our bipartisan, bicameral legislation will help Native American kids with special needs find a loving home," said Kilmer. "It does so by following a proven model. The federal adoption tax credit has helped make the dreams of thousands of American families come true. Parents who adopt special needs children through Tribal Courts should have access to the same resources and tax relief. It's time for Congress to provide equal treatment under the law for Native American children with special needs."