; (2) by striking the period at the end of paragraph (5) and inserting ; and ; and (3) by adding at the end the following: (6) the child support enforcement agency of an Indian tribe or tribal organization that is eligible for a grant under section 455(f). . (b) Improving the collection of past-Due child support from Federal tax refunds (1) Amendment to the Social Security Act Section 464 of the Social Security Act ( 42 U.S.C. 664 ) is amended by adding at the end the following: (d) Applicability to Indian tribes and tribal organizations eligible for a grant under this part This section, except for the requirement to distribute amounts in accordance with section 457, shall apply to an Indian tribe or tribal organization eligible for a grant under section 455(f) in the same manner in which this section applies to a State with a plan approved under this part. . (2) Amendment to the Internal Revenue Code Subsection (c) of section 6402 of the Internal Revenue Code of 1986 is amended by adding at the end the following: For purposes of this subsection, any reference to a State shall include a reference to any Indian tribe or tribal organization described in section 464(d) of the Social Security Act. . 7. 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 after a State ; and (2) in subparagraph (B), by inserting or Indian tribal government after such State . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.