summary
Introduced
05/17/2017
05/17/2017
In Committee
05/17/2017
05/17/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
115th Congress
Bill Summary
Adoption Tax Credit Refundability Act of 2017 This bill amends the Internal Revenue Code to make the tax credit for adoption expenses refundable.
AI Summary
This bill amends the Internal Revenue Code to make the tax credit for adoption expenses refundable. Specifically, it redesignates the existing adoption tax credit (Section 23) as Section 36C, and moves it from a non-refundable to a refundable credit. This allows taxpayers to receive the credit as a refund even if they do not have sufficient tax liability to fully utilize it. The bill also makes various conforming amendments to other sections of the tax code to reflect this change.
Committee Categories
Budget and Finance
Sponsors (21)
Diane Black (R)*,
Karen Bass (D),
Julia Brownley (D),
Steve Cohen (D),
Danny Davis (D),
Debbie Dingell (D),
Trent Franks (R),
Vicky Hartzler (R),
Jaime Herrera Beutler (R),
Seth Moulton (D),
Jerry Nadler (D),
Kristi Noem (R),
Mark Pocan (D),
David Roe (R),
Dutch Ruppersberger (D),
Tim Ryan (D),
Kyrsten Sinema (I),
Albio Sires (D),
Lamar Smith (R),
Debbie Wasserman Schultz (D),
Rob Wittman (R),
Last Action
Referred to the House Committee on Ways and Means. (on 05/17/2017)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/115th-congress/house-bill/2476/all-info |
| BillText | https://www.congress.gov/115/bills/hr2476/BILLS-115hr2476ih.pdf |
| Bill | https://www.congress.gov/115/bills/hr2476/BILLS-115hr2476ih.pdf.pdf |
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