Adoption Tax Credit Refundability Act of 2025 has not moved since its introduction on Apr 10, 2025, with cosponsors from both parties
Written by the Congressional Research Service [2]. 104 words.
Adoption Tax Credit Refundability Act of 2025 This bill makes the federal adoption tax credit refundable. The bill also requires the Internal Revenue Service to provide for a standardized third-party affidavit for purposes of verifying a legal adoption. As background, individuals may claim a tax credit for qualified expenses to adopt a child. The maximum amount of the tax credit is $17,280 per child for 2025, which is adjusted annually for inflation. Income limitations apply. Under current law, the adoption tax credit is not refundable but may be carried forward for up to five subsequent tax years to reduce taxable income in those years.
- Committees
- Senate Finance Committee
- Policy area
- Taxation: 20 of 6,214 bills became law, 113th–118th (0.3%)
- Sponsor
- 2 of 117 bills enacted since 2013
- Text versions
- 1: introduced in senate · 564 words
- Latest action
- Apr 10, 2025: Read twice and referred to the Committee on Finance.
- Records
- Congress.gov · Bill text
Each bill appears once, under its strongest link. 1 in all.
Related, per CRS or House · 1
- 119th H.R. 2833 Adoption Tax Credit Refundability Act of 2025 D · Introduced