Adoption Tax Credit Refundability Act of 2025
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vs 5,674 other S bills in the 119th — cohort avg 32d
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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Filing registrants (1)
2026 · third_quarter · Taxation/Internal Revenue Code
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Implementation of Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Client expense: Not reported · Firm income: $20,000
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Implementation of Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Implementation of Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Implementation of Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Issues related to treatment of Adoption Taxpayer Identification Numbers (ATINs) with respect to the Child Tax Credit. Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Issues related to treatment of Adoption Taxpayer Identification Numbers (ATINs) with respect to the Child Tax Credit. Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
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