An Indian tribal government may make the special needs finding
What the document says“in subparagraph (A), by inserting "or Indian tribal government" after "a State", and”
The section inserts the words or Indian tribal government after a State in subparagraph (A) and after such State in subparagraph (B) of section 23(d)(3) of the Internal Revenue Code of 1986.
What the document actually says“in subparagraph (A), by inserting "or Indian tribal government" after "a State", and”
Four words are added to a tax rule. They are or Indian tribal government. They go right after the words a State.
A second insert is made in the next part. The rule decides if a child has special needs. That finding opens a bigger credit.
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