| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 2153 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to make the credit for the |
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| 6 | 6 | | adoption of special needs children refundable. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | MARCH14, 2025 |
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| 9 | 9 | | Mr. N |
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| 10 | 10 | | UNNof Iowa (for himself and Mr. DAVISof North Carolina) introduced |
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| 11 | 11 | | the following bill; which was referred to the Committee on Ways and Means |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to make |
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| 14 | 14 | | the credit for the adoption of special needs children |
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| 15 | 15 | | refundable. |
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| 16 | 16 | | Be it enacted by the Senate and House of Representa-1 |
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| 17 | 17 | | tives of the United States of America in Congress assembled, 2 |
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| 18 | 18 | | SECTION 1. SHORT TITLE. 3 |
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| 19 | 19 | | This Act may be cited as the ‘‘Fight for Families Act 4 |
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| 20 | 20 | | of 2025’’. 5 |
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| 21 | 21 | | SEC. 2. ADOPTION CREDIT FOR SPECIAL NEEDS CHILDREN 6 |
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| 22 | 22 | | MADE REFUNDABLE. 7 |
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| 23 | 23 | | (a) I |
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| 24 | 24 | | NGENERAL.—Section 23 of the Internal Rev-8 |
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| 25 | 25 | | enue Code of 1986 is amended by redesignating subsection 9 |
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| 26 | 26 | | VerDate Sep 11 2014 18:01 Mar 31, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2153.IH H2153 |
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| 27 | 27 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 28 | 28 | | •HR 2153 IH |
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| 29 | 29 | | (i) as subsection (j) and by inserting after subsection (h) 1 |
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| 30 | 30 | | the following new subsection: 2 |
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| 31 | 31 | | ‘‘(i) P |
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| 32 | 32 | | ORTION OFCREDITRELATED TO SPECIAL 3 |
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| 33 | 33 | | N |
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| 34 | 34 | | EEDSCHILDRENMADEREFUNDABLE.— 4 |
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| 35 | 35 | | ‘‘(1) I |
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| 36 | 36 | | N GENERAL.—So much of the credit al-5 |
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| 37 | 37 | | lowed under this section for any taxable year (deter-6 |
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| 38 | 38 | | mined without regard to this subsection and sub-7 |
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| 39 | 39 | | section (c)) as does not exceed the special needs 8 |
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| 40 | 40 | | adoption expenses for such taxable year shall be 9 |
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| 41 | 41 | | treated as a credit allowed under subpart C (and not 10 |
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| 42 | 42 | | allowed under this section). 11 |
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| 43 | 43 | | ‘‘(2) S |
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| 44 | 44 | | PECIAL NEEDS ADOPTION EXPENSES .— 12 |
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| 45 | 45 | | For purposes of this subsection, the term ‘special 13 |
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| 46 | 46 | | needs adoption expenses’ means, with respect to any 14 |
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| 47 | 47 | | taxpayer for any taxable year, the aggregate amount 15 |
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| 48 | 48 | | of qualified adoption expenses with respect to adop-16 |
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| 49 | 49 | | tions of children with special needs which is taken 17 |
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| 50 | 50 | | into account in determining the credit allowed under 18 |
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| 51 | 51 | | this section to such taxpayer for such taxable year 19 |
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| 52 | 52 | | (determined without regard to this subsection, sub-20 |
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| 53 | 53 | | section (b)(2), and subsection (c)).’’. 21 |
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| 54 | 54 | | (b) C |
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| 55 | 55 | | OORDINATIONWITHCARRYFORWARD OF NON- 22 |
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| 56 | 56 | | R |
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| 57 | 57 | | EFUNDABLEPORTION.—Section 23(c)(1) of such Code 23 |
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| 58 | 58 | | is amended by striking ‘‘under subsection (a)’’ and insert-24 |
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| 59 | 59 | | VerDate Sep 11 2014 18:01 Mar 31, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2153.IH H2153 |
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| 60 | 60 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 61 | 61 | | •HR 2153 IH |
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| 62 | 62 | | ing ‘‘under this section (determined after application of 1 |
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| 63 | 63 | | subsection (i))’’. 2 |
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| 64 | 64 | | (c) E |
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| 65 | 65 | | FFECTIVEDATE.—The amendments made by 3 |
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| 66 | 66 | | this section shall apply to taxable years beginning after 4 |
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| 67 | 67 | | the later of the date of the enactment of this Act or De-5 |
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| 68 | 68 | | cember 31, 2025. 6 |
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| 69 | 69 | | Æ |
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| 70 | 70 | | VerDate Sep 11 2014 18:01 Mar 31, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H2153.IH H2153 |
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| 71 | 71 | | ssavage on LAPJG3WLY3PROD with BILLS |
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