119th Congress Taxation
S. 1458: Adoption Tax Credit Refundability Act of 2025
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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 the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Marsha Blackburn R-TNOriginal
- Tammy Duckworth D-ILOriginal
- John Fetterman D-PAOriginal
- Joshua Hawley R-MOOriginal
- Amy Klobuchar D-MNOriginal
- Mark Kelly D-AZOriginal
- Angus King I-MEOriginal
- Timothy Kaine D-VAOriginal
- Ben Luján D-NMOriginal
- James Lankford R-OKOriginal
- Jeff Merkley D-OROriginal
- Jacky Rosen D-NVOriginal
- Tim Scott R-SCOriginal
- Chris Van Hollen D-MDOriginal
- Mark Warner D-VAOriginal
- Elizabeth Warren D-MAOriginal
- Shelley Capito R-WV
- Roger Wicker R-MS
Who scored on this bill
- 1Kevin Cramer SponsorDrew cross-party cosponsors, introduced2 events+6
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Introductions and cosponsorships count toward weekly caps and show no points.
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History
- Introduced in the Senate by Kevin Cramer.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.