Bill > HR2153

This bill, known as the Fight for Families Act of 2025, proposes to modify the Internal Revenue Code to make the adoption tax credit for special needs children refundable. Currently, the adoption tax credit reduces a taxpayer's tax liability, but if the credit exceeds the amount of taxes owed, the excess is not typically returned to the taxpayer. Under this proposed legislation, the portion of the adoption tax credit related to adopting children with special needs would be treated differently. Specifically, the bill would allow taxpayers to receive the credit as a refund, even if it exceeds their tax liability. "Special needs adoption expenses" are defined as the aggregate qualified adoption expenses for children with special needs. This change aims to provide greater financial support to families who adopt children with special needs, potentially making adoption more accessible and affordable for families who might otherwise find the process financially challenging. The amendments would apply to taxable years beginning after December 31, 2025, or the date of the Act's enactment, whichever is later.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/2153/all-info