H.R. 2833 · Where this bill is now
In committee
Introduced in the House, sent to the Committee on Ways and Means, Apr 10, 2025
What this bill does
In plain words · AI-written from the official summaryMakes adoption tax credit refundable to families
Right now, families who adopt can claim a tax credit (up to $17,280 per child in 2025) to help cover adoption costs, but only if they owe taxes. This bill would make that credit refundable, meaning families could get money back even if they don't owe federal income taxes. The bill also asks the IRS to create a standard form that families can use to prove their adoption is legal.
How it affects you
If you're a family adopting a child, this could put money directly in your pocket. Currently, if your tax credit is larger than the taxes you owe, you lose the extra amount. Making it refundable means you'd get the full benefit, even if you have little or no tax bill—which matters most for lower-income families.
Read the official summary (Introduced in House, Apr 10, 2025)
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.
Written by AI (Claude) using only the official summary by the Congressional Research Service, the Library of Congress’s nonpartisan research staff. It can miss nuance, so check the official summary and the bill text for details.
1st SessionH. R. 2833
A BILL
Adoption Tax Credit Refundability Act of 2025
Sponsor: Rep. Danny K. Davis (D-IL-7) · Introduced Apr 10, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Apr 10, 2025: “Referred to the House Committee on Ways and Means.”