S1458Referred to Committee

Adoption Tax Credit Refundability Act of 2025

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2025-04-10
Introduced
18
Cosponsors
S
ⓘ
Type

Sponsor

Kevin Cramer
Kevin Cramer
Republican · ND · Senator
Votes with party: 76.6% (883 recorded votes)

Full profile: /officials/C001096

Source: Congress.gov · FEC

Cosponsors (18)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

18 cosponsors on record at Congress.gov. The named list is syncing into Govwatch and will appear here shortly — view on Congress.gov in the meantime.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Read twice and referred to the Committee on Finance.

2025-04-10

Source: Congress.gov

Committee Activity

Currently in

Plain-English 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.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

Subjects

Taxation
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