On September 15th, the U.S Department of the Treasury held a virtual consultation on implementing Sections 70402 and 70403, “Recognizing Indian Tribal Government for Purposes of Determining Whether a Child has Special Needs for Purposes of the Adoption Credit.”
To support Tribal participation in this consultation process, NAFOA has prepared a template letter for Tribes to utilize when submitting written comments to Treasury. Tribal input is critical to ensure that Treasury effectively implements the Adoption tax credit in a manner that accurately reflects the needs and perspectives of Tribal nations.
If you have trouble with the link, copy and paste this URL into your browser: https://go.nafoa.org/adopt-credit-temp-letter
The download link will open in Google Docs. To save a copy as a Word document, open the link, then select File > Download > Microsoft Word (.docx).
Enhanced Adoption Tax Credit for Tribal Families
The One Big Beautiful bill (OBBB) added Section 70403, recognizing Indian Tribal government determinations of special needs in parity with state determinations. If a Tribal government makes certain determinations regarding a child’s eligibility, Tribal adoptive families will have access to the enhanced adoption tax credit and this significant financial support.
Submit your feedback
Treasury accepts written comments received by October 10, 2025, at 11:59 pm Alaska time. You can submit written comments at tribal.consult@treasury.gov.
Use NAFOA’s template letter to ensure that your Tribe’s input is heard in shaping the effective and practical implementation of the Adoption tax credit to best adhere to the needs of Tribal nations.
