What does Preamble of Adoption Tax Credit Refundability Act of 2025 do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose is to provide for a refundable adoption tax credit.

What does SHORT TITLE. of Adoption Tax Credit Refundability Act of 2025 do?

This bill is formally titled the Adoption Tax Credit Refundability Act of 2025.

What does REFUNDABLE ADOPTION TAX CREDIT. of Adoption Tax Credit Refundability Act of 2025 do?

This section amends the Internal Revenue Code of 1986 to make the adoption tax credit refundable. Section 23 of the Code is redesignated as section 36C and moved to a new location within subpart C of part IV of subchapter A of chapter 1. Several sections of the Code are amended to reflect the redesignation and relocation of section 36C. Subsection (c) of section 36C is struck, and subsections (d) through (i) are redesignated as (c) through (h). The bill adds provisions related to third-party affidavits for verifying legal adoptions, including standardized affidavits for children with special needs. The amendments apply to taxable years beginning after December 31, 2025. A transitional rule is established to treat any carryforward excess from prior years as a credit under section 36C for the first taxable year the amendments apply.

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Adoption Tax Credit Refundability Act of 2025

Last updated: 4/10/2025 · Introduced: 4/10/2025

Author: Danny Davis (D-IL)

TL;DR (AI)

This bill makes the adoption tax credit refundable for qualifying taxpayers.
It establishes standardized affidavits for verifying legal adoptions, particularly for children with special needs.
The changes apply to taxable years beginning after December 31, 2025, with a transitional rule for carryforward credits.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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