I
119THCONGRESS
1
STSESSION H. R. 2153
To amend the Internal Revenue Code of 1986 to make the credit for the
adoption of special needs children refundable.
IN THE HOUSE OF REPRESENTATIVES
MARCH14, 2025
Mr. N
UNNof Iowa (for himself and Mr. DAVISof North Carolina) introduced
the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to make
the credit for the adoption of special needs children
refundable.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Fight for Families Act 4
of 2025’’. 5
SEC. 2. ADOPTION CREDIT FOR SPECIAL NEEDS CHILDREN 6
MADE REFUNDABLE. 7
(a) I
NGENERAL.—Section 23 of the Internal Rev-8
enue Code of 1986 is amended by redesignating subsection 9
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(i) as subsection (j) and by inserting after subsection (h) 1
the following new subsection: 2
‘‘(i) P
ORTION OFCREDITRELATED TO SPECIAL 3
N
EEDSCHILDRENMADEREFUNDABLE.— 4
‘‘(1) I
N GENERAL.—So much of the credit al-5
lowed under this section for any taxable year (deter-6
mined without regard to this subsection and sub-7
section (c)) as does not exceed the special needs 8
adoption expenses for such taxable year shall be 9
treated as a credit allowed under subpart C (and not 10
allowed under this section). 11
‘‘(2) S
PECIAL NEEDS ADOPTION EXPENSES .— 12
For purposes of this subsection, the term ‘special 13
needs adoption expenses’ means, with respect to any 14
taxpayer for any taxable year, the aggregate amount 15
of qualified adoption expenses with respect to adop-16
tions of children with special needs which is taken 17
into account in determining the credit allowed under 18
this section to such taxpayer for such taxable year 19
(determined without regard to this subsection, sub-20
section (b)(2), and subsection (c)).’’. 21
(b) C
OORDINATIONWITHCARRYFORWARD OF NON- 22
R
EFUNDABLEPORTION.—Section 23(c)(1) of such Code 23
is amended by striking ‘‘under subsection (a)’’ and insert-24
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ing ‘‘under this section (determined after application of 1
subsection (i))’’. 2
(c) E
FFECTIVEDATE.—The amendments made by 3
this section shall apply to taxable years beginning after 4
the later of the date of the enactment of this Act or De-5
cember 31, 2025. 6
Æ
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