Referred to the House Committee on Ways and Means.
This bill amends the Internal Revenue Code to make the existing adoption tax credit refundable by moving and redesignating section 23 as section 36C and placing it with other refundable credits. It requires the Treasury to issue regulations and guidance, including a standardized third-party affidavit to verify adoption-related expenses and special-needs adoptions.
Liberal emphasizes access gains for low-income families
Relative to its intended legislative type, this bill is a focused statutory change to convert the adoption tax credit into a refundable credit by redesignating and relocating the existing section and providing conforming amendments, regulatory authority for verification, an effective date, and a transitional carryforward rule.
This bill amends the Internal Revenue Code to make the existing adoption tax credit refundable by moving and redesignating section 23 as section 36C and placing it with other refundable credits.
It requires the Treasury to issue regulations and guidance, including a standardized third-party affidavit to verify adoption-related expenses and special-needs adoptions.
The changes apply to taxable years beginning after December 31, 2025, and provide a transitional rule that converts prior-year unused carryforwards into refundable credit in the first applicable year.
Content is modest and broadly sympathetic, but added refundable outlays, lack of offsets, and Senate procedural hurdles reduce overall odds.
Relative to its intended legislative type, this bill is a focused statutory change to convert the adoption tax credit into a refundable credit by redesignating and relocating the existing section and providing conforming amendments, regulatory authority for verification, an effective date, and a transitional carryforward rule.
Liberal emphasizes access gains for low-income families
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberal emphasizes access gains for low-income families
Likely broadly supportive.
Making the adoption credit refundable increases access for low-income families who previously couldn’t use the nonrefundable credit.
Standardized affidavits can reduce administrative barriers for adoptive parents and support special-needs adoptions.
Cautious supportive stance.
The policy expands benefits to families who need them but raises fiscal and administrative questions.
Would favor measured implementation, oversight, and monitoring of cost and fraud risks.
Likely skeptical or opposed.
While supportive of adoption as a social goal, converting this credit to refundable expands federal spending and may create opportunities for improper payments.
Prefers tighter verification and fiscal offsets.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Content is modest and broadly sympathetic, but added refundable outlays, lack of offsets, and Senate procedural hurdles reduce overall odds.
The bill has not accumulated any surfaced votes yet.
Liberal emphasizes access gains for low-income families
Content is modest and broadly sympathetic, but added refundable outlays, lack of offsets, and Senate procedural hurdles reduce overall odds.
Relative to its intended legislative type, this bill is a focused statutory change to convert the adoption tax credit into a refundable credit by redesignating and relocating the existing section and providing conformin…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.