The Adoption Tax Credit Refundability Act of 2025 makes the adoption tax credit refundable.
The Adoption Tax Credit Refundability Act of 2025 amends the Internal Revenue Code to make the adoption tax credit refundable. The bill moves the adoption tax credit from subpart A to subpart C of the Internal Revenue Code. It also makes conforming amendments to various sections of the Code to reflect the change in the credit's status. The amendments apply to taxable years beginning after December 31, 2024.
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