# 119-hr-2833: Adoption Tax Credit Refundability Act of 2025

119-hr-2833, Adoption Tax Credit Refundability Act of 2025, is a 119th Congress bill sponsored by Rep. Davis, Danny K. [D-IL-7] (D-IL); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-2833
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2833
- Congress: 119
- Title: Adoption Tax Credit Refundability Act of 2025
- Status: introduced
- Introduced: 2025-04-10
- Sponsor: Rep. Davis, Danny K. [D-IL-7] (D-IL)
- Cosponsors: 12
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Makes the Adoption Tax Credit refundable.** The bill relocates the credit into a new Section 36C and requires standard verification for adoptions, including special-needs cases. - Families adopting: Adoptive parents can receive the credit as a cash refund rather than only reducing tax bills. The change applies to tax years beginning after December 31, 2025. - Families with prior unused credits: Any excess adoption credit from the year before the change is carried forward and added to that taxpayer's first refundable credit under the new Section 36C. - Children with special needs: Regulations must include a standardized third-party affidavit to verify special-needs adoptions and qualified adoption expenses. - Tax administration: The bill moves the credit to Section 36C and updates cross-references across the tax code and related statutes. Treasury must issue regulations and guidance that include the affidavit requirement.

## Cosponsors (12)

- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-04-10T00:00:00.000Z
- Rep. Moore, Gwen [D-WI-4] (D-WI), 2025-04-10T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2025-04-10T00:00:00.000Z
- Rep. Bacon, Don [R-NE-2] (R-NE), 2025-04-10T00:00:00.000Z
- Rep. Kamlager-Dove, Sydney [D-CA-37] (D-CA), 2025-04-10T00:00:00.000Z
- Rep. Aderholt, Robert B. [R-AL-4] (R-AL), 2025-04-10T00:00:00.000Z
- Rep. Beyer, Donald S. [D-VA-8] (D-VA), 2025-04-10T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-04-21T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-05-29T00:00:00.000Z
- Rep. Craig, Angie [D-MN-2] (D-MN), 2025-06-03T00:00:00.000Z
- Rep. Stauber, Pete [R-MN-8] (R-MN), 2025-06-03T00:00:00.000Z
- Rep. Pocan, Mark [D-WI-2] (D-WI), 2025-06-23T00:00:00.000Z

## Provisions PRIA read

- Refundable adoption credit with carryforward: benefit, high. If enacted, families who adopt would be able to get the adoption tax credit as a refund, even with no tax owed. Any unused adoption credit from the year before this change would be added to your new credit in your first year after it takes effect. These rules would apply to tax years starting after…
- Standard form to verify adoptions for credit: mixed, low. If enacted, the IRS would provide a standard third-party form to verify a legal adoption when you claim the credit. The form would also apply to adoptions of children with special needs. This would start for tax years beginning after December 31, 2025.

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-2048: Metastatic Breast Cancer Access to Care Act
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hres-1641: Honoring the contributions of Indian Americans and supporting the designation of July as "Indian American Heritage Month".

## Sources
- [119-hr-2833 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2833)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-2048: Metastatic Breast Cancer Access to Care Act](https://policyrisk.com/legislation/119-hr-2048)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hres-1641: Honoring the contributions of Indian Americans and supporting the designation o…](https://policyrisk.com/legislation/119-hres-1641)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2833 (as of 2026-04-21).