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Adoption Tax Credit — Recognition of Indian Tribal Governments for Special Needs Determination (Section 70403)
Illinois — state programSee program
The Act recognizes Indian tribal governments for purposes of determining whether a child has special needs for the adoption tax credit, providing parity with state governments. This allows tribal governments the same ability as states to make special needs determinations that qualify adoptive parents for the adoption tax credit.
Program details
- Type
- tax-credit
- Eligibility
- Taxpayers claiming the adoption tax credit for children whose special needs status is determined by an Indian tribal government.
- Status
- open
- Administrator
- IRS
Source: Illinois — state program. Confirm current terms with the administering agency before applying.