(IV) Special rule for buildings in Indian areas In the case of an area which is a difficult development area solely because it is an Indian area, a building shall not be treated as located in such area unless such building is assisted or financed under the Native American Housing Assistance and Self Determination Act of 1996 ( 25 U.S.C. 4101 et seq.) or the project sponsor is an Indian tribe (as defined in section 45A(c)(6)), a tribally designated housing entity (as defined in section 4(22) of such Act ( 25 U.S.C. 4103(22) )), or wholly owned or controlled by such an Indian tribe or tribally designated housing entity. . (4) Effective date The amendments made by this subsection shall apply to buildings placed in service after December 31, 2018. 8. Recognizing Indian tribal governments for purposes of determining under the adoption credit whether a child has special needs (a) In general Section 23(d)(3) of the Internal Revenue Code of 1986 (defining child with special needs) is amended— (1) in subparagraph (A), by inserting or Indian tribal government (as defined in section 7701(a)(40) and including any subdivision of such government and any agency or instrumentality of such government or subdivision) after a State