“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”
That sentence, in plain words
Four words are added to a tax rule. They are or Indian tribal government. They go right after the words a State.
What this is about
A second insert is made in the next part. The rule decides if a child has special needs. That finding opens a bigger credit.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70403, 139 Stat. 214 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“An Indian tribal government may make the special needs finding,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70403, Sec. 70403. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70403-tribal/ (retrieved October 10, 2026).
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not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
