Adoption Tax Credit Refundability Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 1458 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 1458 To amend the Internal Revenue Code of 1986 to provide for a refundable adoption tax credit. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 10, 2025 Mr. Cramer (for himself, Ms. Klobuchar, Mrs. Blackburn, Mr. Lujan, Mr. Hawley, Mr. King, Mr. Lankford, Mr. Fetterman, Mr. Scott of South Carolina, Mr. Merkley, Mr. Van Hollen, Ms. Warren, Mr. Warner, Mr. Kaine, Ms. Duckworth, Ms. Rosen, and Mr. Kelly) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide for a refundable adoption tax credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Adoption Tax Credit Refundability Act of 2025''. SEC. 2. REFUNDABLE ADOPTION TAX CREDIT. (a) Credit Made Refundable.-- (1) Credit moved to subpart relating to refundable credits.--The Internal Revenue Code of 1986 is amended-- (A) by redesignating section 23 as section 36C, and (B) by moving section 36C (as so redesignated) from subpart A of part IV of subchapter A of chapter 1 to the location immediately before section 37 in subpart C of part IV of subchapter A of chapter 1. (2) Conforming amendments.-- (A) Section 25(e)(1)(C) of such Code is amended by striking ``sections 23 and 25D'' and inserting ``section 25D''. (B) Section 36C of such Code, as so redesignated, is amended-- (i) in subsection (b)(2)(A), by striking ``(determined without regard to subsection (c))'', (ii) by striking subsection (c), and (iii) by redesignating subsections (d) through (i) as subsections (c) through (h), respectively. (C) Section 137 of such Code i