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119-s-1458119th CongressWALLET

Adoption Tax Credit Refundability Act of 2025

Sponsored By: Senator Cramer, Kevin [R-ND]

Introduced

Summary

Makes the adoption tax credit refundable. This bill would redesignate the existing adoption credit as a refundable credit under a new section 36C and modernize how adoptions are verified and referenced across the tax code.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Refundable adoption tax credit for families

This bill would make the adoption tax credit refundable. If enacted, families could get a refund even if they owe no federal income tax. Any unused adoption credit from the year before the change would be added to the first post-change year's credit. The bill would also require a standard third-party affidavit to verify legal adoptions, including special-needs cases. These changes would apply to tax years beginning after December 31, 2024, and would move where the credit appears in the tax code for administration.

Sponsors & CoSponsors

Sponsor

Cramer, Kevin [R-ND]

ND • R

Cosponsors

  • Sen. Klobuchar, Amy [D-MN]

    MN • D

    Sponsored 4/10/2025

  • Sen. Blackburn, Marsha [R-TN]

    TN • R

    Sponsored 4/10/2025

  • Sen. Luján, Ben Ray [D-NM]

    NM • D

    Sponsored 4/10/2025

  • Sen. Hawley, Josh [R-MO]

    MO • R

    Sponsored 4/10/2025

  • Sen. King, Angus S., Jr. [I-ME]

    ME • I

    Sponsored 4/10/2025

  • Sen. Lankford, James [R-OK]

    OK • R

    Sponsored 4/10/2025

  • Sen. Fetterman, John [D-PA]

    PA • D

    Sponsored 4/10/2025

  • Sen. Scott, Tim [R-SC]

    SC • R

    Sponsored 4/10/2025

  • Sen. Merkley, Jeff [D-OR]

    OR • D

    Sponsored 4/10/2025

  • Sen. Van Hollen, Chris [D-MD]

    MD • D

    Sponsored 4/10/2025

  • Sen. Warren, Elizabeth [D-MA]

    MA • D

    Sponsored 4/10/2025

  • Sen. Warner, Mark R. [D-VA]

    VA • D

    Sponsored 4/10/2025

  • Sen. Kaine, Tim [D-VA]

    VA • D

    Sponsored 4/10/2025

  • Sen. Duckworth, Tammy [D-IL]

    IL • D

    Sponsored 4/10/2025

  • Sen. Rosen, Jacky [D-NV]

    NV • D

    Sponsored 4/10/2025

  • Sen. Kelly, Mark [D-AZ]

    AZ • D

    Sponsored 4/10/2025

  • Sen. Capito, Shelley Moore [R-WV]

    WV • R

    Sponsored 4/30/2025

  • Sen. Wicker, Roger F. [R-MS]

    MS • R

    Sponsored 5/7/2025

Roll Call Votes

No roll call votes available for this bill.

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