119th Congress · introduced in the Senate · Apr 10, 2025
Adoption Tax Credit Refundability Act of 2025
Official title from Congress.gov
Latest action (Apr 10, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
6 citations.
ACADEMY OF ADOPTION AND ASSISTED REPRODUCTION ATTORNEYS (FKA AM AC ADPT ATTNYS) · lobbying firm or registrant: SIMS STRATEGIES, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Implementation of Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACADEMY OF ADOPTION AND ASSISTED REPRODUCTION ATTORNEYS (FKA AM AC ADPT ATTNYS) · lobbying firm or registrant: SIMS STRATEGIES, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Implementation of Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACADEMY OF ADOPTION AND ASSISTED REPRODUCTION ATTORNEYS (FKA AM AC ADPT ATTNYS) · lobbying firm or registrant: SIMS STRATEGIES, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Implementation of Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACADEMY OF ADOPTION AND ASSISTED REPRODUCTION ATTORNEYS (FKA AM AC ADPT ATTNYS) · lobbying firm or registrant: SIMS STRATEGIES, LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 21, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Implementation of Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACADEMY OF ADOPTION AND ASSISTED REPRODUCTION ATTORNEYS (FKA AM AC ADPT ATTNYS) · lobbying firm or registrant: SIMS STRATEGIES, LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Issues related to treatment of Adoption Taxpayer Identification Numbers (ATINs) with respect to t…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACADEMY OF ADOPTION AND ASSISTED REPRODUCTION ATTORNEYS (FKA AM AC ADPT ATTNYS) · lobbying firm or registrant: SIMS STRATEGIES, LLC
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 19, 2025 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Issues related to treatment of Adoption Taxpayer Identification Numbers (ATINs) with respect to t…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing