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Adoption Tax Credit Refundability Act of 2025

In committee: it can still change before the session ends.

US S 1458 · Senate Bill · 119th Congress

Stage
In committee
Started in
Senate
Sponsors
19
Latest action
Apr 10, 2025

What it does

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.

Official summary · Introduced in Senate · Apr 10, 2025

Titles and provisions can change as the bill moves.

Read the full textRead it on the official site

Where it stands

  1. Introduced (Done)

    Apr 10, 2025

  2. Committee (Current step)

    In committee · Apr 10, 2025

  3. Floor (Not started)

  4. Law (Not started)

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

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Where it goes next

While a bill can still move, the questions are about people and money.

Work with this bill

Adoption Tax Credit Refundability Act of 2025 | 52