Bills · HR 2833
IN COMMITTEE· 119TH CONGRESS
House BillHR 2833Taxation
Adoption Tax Credit Refundability Act of 2025
INTRO APR 10· LAST ACTION APR 10
READING
3MIN
COSPONSORS
12BIPARTISAN
READER REACTIONS0 TOTAL
NO VOTES YET · BE THE FIRST
- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed House
Passed Senate
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenThis bill matters because adoption can be very expensive, and the current tax credit doesn't benefit all families equally. Many families, particularly those with lower incomes, struggle to cover adoption fees, and the nonrefundable nature of the current credit means they might not get any financial help or only partial help, even if they qualify for the credit. This can make adoption financially out of reach for some.
If this bill becomes law, it would make the adoption tax credit more equitable, ensuring that more families, regardless of their income level, can receive substantial financial assistance for adoption. This could significantly ease the financial burden of adopting a child, potentially leading to more adoptions and providing more children with stable, loving homes. If it doesn't pass, the adoption tax credit would remain nonrefundable, continuing to provide less financial relief to lower and middle-income families.
KEY PROVISIONS
4AI-extractedPROVISION 01
The bill changes the existing adoption tax credit from nonrefundable to refundable.
This is the core change, allowing families to receive the credit as a direct payment even if they owe no taxes, making the credit more accessible.
PROVISION 02
It renames the adoption tax credit section in the tax code from Section 23 to Section 36C and moves it to the part of the code dealing with refundable credits.
These technical changes formally establish the credit as refundable and integrate it correctly into the Internal Revenue Code.
PROVISION 03
The bill establishes a new process for a standardized third-party affidavit to verify a legal adoption.
This aims to streamline and standardize the documentation required to claim the credit, potentially making the process clearer for families and the IRS.
PROVISION 04
It includes a transitional rule to treat any unused portion of the adoption tax credit from the year before this bill takes effect as if it were part of the new refundable credit.
This ensures that families who had a carryforward from the nonrefundable credit don't lose its value when the new system begins.
SPONSORSHIP
1 + 12
D· Illinois
YRS IN OFFICE
29
BILLS LED
21
COSPONSOR BREAKDOWNBIPARTISAN · 100%
DEM 6 REP 6 IND 0
ACTION TIMELINE
2 EVENTSAPR 10
Introduced in House
APR 10
Referred to the House Committee on Ways and Means.
BILL INFO
TypeHouse Bill
NumberHR 2833
Congress119th
StatusIn Committee
IntroducedApr 10, 2025
Last actionApr 10, 2025
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IN COMMITTEE· 119TH CONGRESS · WAYS AND MEANS COMMITTEE · INTRODUCED APR 10, 2025
House BillHR 2833Taxation
Adoption Tax Credit Refundability Act of 2025
INTRODUCED APR 10, 2025· LAST ACTION APR 10, 2025
PASSAGE CHANCES
—%
READING
3 min
COSPONSORS
12
COMPLEXITY
Moderate
