Adoption Tax Credit Refundability Act of 2025
The summary
What this bill 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.
Legislative timeline
From introduction
Apr 10, 2025
Introduced & referred to committee
Congressional support
Sponsors & Cosponsors
U.S. Representative - IL District 7 · D-IL
12 cosponsors
Member of Congress · R-UT
U.S. Representative - WI District 4 · D-WI
U.S. Representative - IA District 4 · R-IA
U.S. Representative - NE District 2 · R-NE
U.S. Representative - CA District 37 · D-CA
U.S. Representative - AL District 4 · R-AL
U.S. Representative - VA District 8 · D-VA
U.S. Representative - PA District 1 · R-PA
U.S. Representative - DC · D-DC
U.S. Representative - MN District 2 · D-MN
U.S. Representative - MN District 8 · R-MN
U.S. Representative - WI District 2 · D-WI
Roll-call vote
The vote, by member
The vote, by member
VERSION CHANGES
What changed,
and where.
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Bill Metadata
| Congress | 119 |
| Bill Type | HR |
| Bill Number | 2833 |
| Origin Chamber | House |
| Current Status | Referred to the House Committee on Ways and Means. |
| Policy Area | Taxation |
| Primary Committee | Not assigned |
| Introduced | April 10, 2025 |
| Latest Action | April 10, 2025 |
| Cosponsors | 12 · House vote — · — views |