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Indian Tribal Governments and the Adoption Tax Credit (OBBB 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 affect the adoption tax credit.
Program details
- Type
- tax-credit
- Eligibility
- Taxpayers claiming the adoption tax credit for children whose special needs are determined by Indian tribal governments.
- Status
- open
- Administrator
- IRS
Source: Illinois — state program. Confirm current terms with the administering agency before applying.