Adoption Tax Credit Refundability Act of 2025

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.

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2 official files

• Introduced in House

  Introduced in House · EN · 10 April 2025

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 10 April 2025

  Open at official source

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