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HR 2833119th CongressIntroduced
Adoption Tax Credit Refundability Act of 2025
Introduced: Oct 29, 2025
Economy & TaxesSocial Services
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Adoption Tax Credit Refundability Act of 2025 amends the Internal Revenue Code to make the adoption tax credit refundable, allowing eligible taxpayers to receive refunds even if they owe no federal income tax, and includes administrative adjustments to tax code sections and cross-references.
Key Points
- 1Redesignates and relocates the adoption tax credit to subpart C of the Internal Revenue Code to enable refundability.
- 2Introduces standardized third-party affidavits to verify legal adoptions and special needs status for credit eligibility.
- 3Applies amendments to taxable years after December 31, 2025, with transitional rules for prior-year carryforwards.
Impact Areas
Adoptive families seeking financial relief through tax creditsFederal tax policy and revenue collectionTax code administration and compliance procedures
Generated by gpt-4 on Nov 10, 2025