S. 1458 explained · 119th Congress · Pending in Congress
Adoption Tax Credit Refundability Act of 2025
Cosponsors: 18 (11 D, 6 R, 1 other) · per Congress.gov, 2026-10-11
Introduced: 2025-04-10
Latest action (2025-04-10): Read twice and referred to the Committee on Finance.
What S. 1458 does, in plain terms
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.
Official summary by the Congressional Research Service, via Congress.gov.
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