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Fight for Families Act of 2025
To amend the Internal Revenue Code of 1986 to make the credit for the adoption of special needs children refundable.
Summary
This bill amends the tax code to make the adoption credit refundable for families adopting children with special needs. Under current law, taxpayers can use the adoption credit only to reduce their tax liability; this change would allow them to receive a refund if the credit exceeds the taxes they owe. The change applies to tax years beginning after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Nunn, Zachary [R-IA-3] (R-IA)
2 cosponsors
Money behind the sponsor
Top reported contributors to Zachary Nunn’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $397,838
- MARQUIS MANAGEMENT INC. $16,550
- BRODIE GENERATIONAL CAPITAL PARTNERS $16,500
- STARKEY HEARING TECHNOLOGIES $13,200
- APOLLO GLOBAL MGMT $13,000
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Zachary Nunn → · Outside spending →
Actions (2)
- Mar 14, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 14, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
March 14, 2025
Mr. Nunn of Iowa (for himself and Mr. Davis of North Carolina) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to make the credit for the adoption of special needs children refundable.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Fight for Families Act of 2025”.
SEC. 2. ADOPTION CREDIT FOR SPECIAL NEEDS CHILDREN MADE REFUNDABLE.
(a) In General.—Section 23 of the Internal Revenue Code of 1986 is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:
“(i) Portion of Credit Related to Special Needs Children Made Refundable.—
“(1) In general.—So much of the credit allowed under this section for any taxable year (determined without regard to this subsection and subsection (c)) as does not exceed the special needs adoption expenses for such taxable year shall be treated as a credit allowed under subpart C (and not allowed under this section).
“(2) Special needs adoption expenses.—For purposes of this subsection, the term ‘special needs adoption expenses’ means, with respect to any taxpayer for any taxable year, the aggregate amount of qualified adoption expenses with respect to adoptions of children with special needs which is taken into account in determining the credit allowed under this section to such taxpayer for such taxable year (determined without regard to this subsection, subsection (b)(2), and subsection (c)).”.
(b) Coordination With Carryforward of Non-Refundable Portion.— Section 23(c)(1) of such Code is amended by striking “under subsection
(a)” and inserting “under this section (determined after application of subsection (i))”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the later of the date of the enactment of this Act or December 31, 2025. <all>
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