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Adoption Tax Credit Refundability Act of 2025
To amend the Internal Revenue Code of 1986 to provide for a refundable adoption tax credit.
Summary
This bill would make the adoption tax credit refundable, meaning taxpayers could receive any excess credit amount as a tax refund rather than just using it to reduce their tax liability. The bill accomplishes this by moving the adoption credit from one part of the tax code to the section dealing with refundable credits and renaming it. It requires standardized third-party affidavits to verify adoptions and special needs adoptions. Prior adoption tax credit carryforwards would become refundable beginning in the first tax year the new rules apply. The changes would be effective for 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)
12 cosponsors
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC)
- Rep. Aderholt, Robert B. [R-AL-4] (R-AL)
- Rep. Bacon, Don [R-NE-2] (R-NE)
- Rep. Beyer, Donald S. [D-VA-8] (D-VA)
- Rep. Craig, Angie [D-MN-2] (D-MN)
- Rep. Feenstra, Randy [R-IA-4] (R-IA)
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA)
- Rep. Kamlager-Dove, Sydney [D-CA-37] (D-CA)
- Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Rep. Moore, Gwen [D-WI-4] (D-WI)
- Rep. Pocan, Mark [D-WI-2] (D-WI)
- Rep. Stauber, Pete [R-MN-8] (R-MN)
Money behind the sponsor
Top reported contributors to Danny K. Davis’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Danny K. Davis → · Outside spending →
Actions (2)
- Apr 10, 2025 Referred to the House Committee on Ways and Means. · house
- Apr 10, 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
April 10, 2025
Mr. Davis of Illinois (for himself, Mr. Moore of Utah, Ms. Moore of Wisconsin, Mr. Feenstra, Mr. Bacon, Ms. Kamlager-Dove, Mr. Aderholt, and Mr. Beyer) 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 provide for a refundable adoption tax credit.
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 “Adoption Tax Credit Refundability Act of 2025”.
SEC. 2. REFUNDABLE ADOPTION TAX CREDIT.
(a) Credit Made Refundable.—
(1) Credit moved to subpart relating to refundable credits.—The Internal Revenue Code of 1986 is amended—
(A) by redesignating section 23 as section 36C, and
(B) by moving section 36C (as so redesignated) from subpart A of part IV of subchapter A of chapter 1 to the location immediately before section 37 in subpart C of part IV of subchapter A of chapter 1.
(2) Conforming amendments.—
(A) Section 25(e)(1)(C) of such Code is amended by striking “sections 23 and 25D” and inserting “section 25D”.
(B) Section 36C of such Code, as so redesignated, is amended—
(i) in subsection (b)(2)(A), by striking “(determined without regard to subsection
(c))”,
(ii) by striking subsection (c), and
(iii) by redesignating subsections (d) through (i) as subsections (c) through (h), respectively.
(C) Section 137 of such Code is amended—
(i) in subsection (d), by striking “section 23(d)” and inserting “section 36C(c)”, and
(ii) in subsection (e), by striking “subsections (e), (f), and (g) of section 23” and inserting “subsections (d), (e), and (f) of section 36C”.
(D) Section 1016(a)(26) of such Code is amended by striking “23(g)” and inserting “36C(f)”.
(E) Section 6211(b)(4)(A) of such Code is amended by inserting “36C,” after “36B,”.
(F) The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by striking the item relating to section 23.
(G) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting “36C,” after “36B,”.
(H) Paragraph (33) of section 471(a) of the Social Security Act (42 U.S.C. 671(a)) is amended by striking “section 23” and inserting “section 36C”.
(I) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item:
“Sec. 36C. Adoption expenses.”.
(b) Third-Party Affidavits.—Section 36C(h) of the Internal Revenue Code of 1986, as redesignated and moved by subsection (a), is amended—
(1) by striking “such regulations” and inserting “such regulations and guidance”,
(2) by striking “including regulations which treat” and inserting “including regulations and guidance which—
“(1) treat”,
(3) by striking the period at the end and inserting “, and”, and
(4) by adding at the end the following:
“(2) provide for a standardized third-party affidavit for purposes of verifying a legal adoption—
“(A) of a type with respect to which qualified adoption expenses may be paid or incurred, or
“(B) involving a child with special needs for purposes of subsection (a)(3).”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
(d) Transitional Rule To Treat Carryforward as Refundable Credit.— In the case of any excess described in section 23(c) of the Internal Revenue Code of 1986 with respect to any taxpayer for the taxable year which precedes the first taxable year to which the amendments made by this section apply, such excess shall be added to the credit allowable under section 36C(a) of such Code with respect to such taxpayer for such first taxable year. <all>
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