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S 1458119th CongressIntroduced
Adoption Tax Credit Refundability Act of 2025
Introduced: Oct 29, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Adoption Tax Credit Refundability Act of 2025 makes the adoption tax credit fully refundable by moving it to the refundable credits section of the Internal Revenue Code.
Key Points
- 1Makes adoption tax credit fully refundable by moving to subpart C
- 2Redesignates section 23 as section 36C and moves to refundable credits
- 3Includes conforming amendments throughout tax code
- 4Provides for standardized third-party affidavits for adoption verification
- 5Applies to taxable years beginning after December 31, 2024
- 6Includes transitional rule for carryforwards
Impact Areas
Adoptive familiesFederal tax revenueInternal Revenue Service administrationChild welfare and adoption services
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