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Adoption Tax Credit Refundability Act of 2025
A bill to amend the Internal Revenue Code of 1986 to provide for a refundable adoption tax credit.
- Introduced
- Committee
- Passed Senate
- Passed House
- To President
- Became law
Summary
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.
Summary by the Congressional Research Service, Library of Congress.
Actions
- Apr 10, 2025 Read twice and referred to the Committee on Finance.
- Apr 10, 2025 Introduced in Senate
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