Ways and Means Committee
- Referred To
Introduced: Apr 10, 2025
Latest action date: Apr 10, 2025
Latest development
Referred to the House Committee on Ways and Means.
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Status detail: The most advanced recorded stage is committee consideration.
Plain-language overview
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 from Congress.gov.
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Taxation
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Checked against Congress.gov Oct 11, 2026.
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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