Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2833 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2833
5	5	To amend the Internal Revenue Code of 1986 to provide for a refundable
6	6	adoption tax credit.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	APRIL10, 2025
9	9	Mr. D
10	10	AVISof Illinois (for himself, Mr. MOOREof Utah, Ms. MOOREof Wis-
11	11	consin, Mr. F
12	12	EENSTRA, Mr. BACON, Ms. KAMLAGER-DOVE, Mr. ADER-
13	13	HOLT, and Mr. BEYER) introduced the following bill; which was referred
14	14	to the Committee on Ways and Means
15	15	A BILL
16	16	To amend the Internal Revenue Code of 1986 to provide
17	17	for a refundable adoption tax credit.
18	18	Be it enacted by the Senate and House of Representa-1
19	19	tives of the United States of America in Congress assembled, 2
20	20	SECTION 1. SHORT TITLE. 3
21	21	This Act may be cited as the ‘‘Adoption Tax Credit 4
22	22	Refundability Act of 2025’’. 5
23	23	SEC. 2. REFUNDABLE ADOPTION TAX CREDIT. 6
24	24	(a) C
25	25	REDITMADEREFUNDABLE.— 7
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28	28	•HR 2833 IH
29	29	(1) CREDIT MOVED TO SUBPART RELATING TO 1
30	30	REFUNDABLE CREDITS .—The Internal Revenue 2
31	31	Code of 1986 is amended— 3
32	32	(A) by redesignating section 23 as section 4
33	33	36C, and 5
34	34	(B) by moving section 36C (as so redesig-6
35	35	nated) from subpart A of part IV of subchapter 7
36	36	A of chapter 1 to the location immediately be-8
37	37	fore section 37 in subpart C of part IV of sub-9
38	38	chapter A of chapter 1. 10
39	39	(2) C
40	40	ONFORMING AMENDMENTS .— 11
41	41	(A) Section 25(e)(1)(C) of such Code is 12
42	42	amended by striking ‘‘sections 23 and 25D’’ 13
43	43	and inserting ‘‘section 25D’’. 14
44	44	(B) Section 36C of such Code, as so redes-15
45	45	ignated, is amended— 16
46	46	(i) in subsection (b)(2)(A), by striking 17
47	47	‘‘(determined without regard to subsection 18
48	48	(c))’’, 19
49	49	(ii) by striking subsection (c), and 20
50	50	(iii) by redesignating subsections (d) 21
51	51	through (i) as subsections (c) through (h), 22
52	52	respectively. 23
53	53	(C) Section 137 of such Code is amend-24
54	54	ed— 25
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57	57	•HR 2833 IH
58	58	(i) in subsection (d), by striking ‘‘sec-1
59	59	tion 23(d)’’ and inserting ‘‘section 2
60	60	36C(c)’’, and 3
61	61	(ii) in subsection (e), by striking ‘‘sub-4
62	62	sections (e), (f), and (g) of section 23’’ and 5
63	63	inserting ‘‘subsections (d), (e), and (f) of 6
64	64	section 36C’’. 7
65	65	(D) Section 1016(a)(26) of such Code is 8
66	66	amended by striking ‘‘23(g)’’ and inserting 9
67	67	‘‘36C(f)’’. 10
68	68	(E) Section 6211(b)(4)(A) of such Code is 11
69	69	amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 12
70	70	(F) The table of sections for subpart A of 13
71	71	part IV of subchapter A of chapter 1 of such 14
72	72	Code is amended by striking the item relating 15
73	73	to section 23. 16
74	74	(G) Paragraph (2) of section 1324(b) of 17
75	75	title 31, United States Code, is amended by in-18
76	76	serting ‘‘36C,’’ after ‘‘36B,’’. 19
77	77	(H) Paragraph (33) of section 471(a) of 20
78	78	the Social Security Act (42 U.S.C. 671(a)) is 21
79	79	amended by striking ‘‘section 23’’ and inserting 22
80	80	‘‘section 36C’’. 23
81	81	(I) The table of sections for subpart C of 24
82	82	part IV of subchapter A of chapter 1 of the In-25
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85	85	•HR 2833 IH
86	86	ternal Revenue Code of 1986 is amended by in-1
87	87	serting after the item relating to section 36B 2
88	88	the following new item: 3
89	89	‘‘Sec. 36C. Adoption expenses.’’.
90	90	(b) THIRD-PARTYAFFIDAVITS.—Section 36C(h) of 4
91	91	the Internal Revenue Code of 1986, as redesignated and 5
92	92	moved by subsection (a), is amended— 6
93	93	(1) by striking ‘‘such regulations’’ and inserting 7
94	94	‘‘such regulations and guidance’’, 8
95	95	(2) by striking ‘‘including regulations which 9
96	96	treat’’ and inserting ‘‘including regulations and 10
97	97	guidance which— 11
98	98	‘‘(1) treat’’, 12
99	99	(3) by striking the period at the end and insert-13
100	100	ing ‘‘, and’’, and 14
101	101	(4) by adding at the end the following: 15
102	102	‘‘(2) provide for a standardized third-party affi-16
103	103	davit for purposes of verifying a legal adoption— 17
104	104	‘‘(A) of a type with respect to which quali-18
105	105	fied adoption expenses may be paid or incurred, 19
106	106	or 20
107	107	‘‘(B) involving a child with special needs 21
108	108	for purposes of subsection (a)(3).’’. 22
109	109	(c) E
110	110	FFECTIVEDATE.—The amendments made by 23
111	111	this section shall apply to taxable years beginning after 24
112	112	December 31, 2025. 25
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115	115	•HR 2833 IH
116	116	(d) TRANSITIONALRULETOTREATCARRYFORWARD 1
117	117	ASREFUNDABLECREDIT.—In the case of any excess de-2
118	118	scribed in section 23(c) of the Internal Revenue Code of 3
119	119	1986 with respect to any taxpayer for the taxable year 4
120	120	which precedes the first taxable year to which the amend-5
121	121	ments made by this section apply, such excess shall be 6
122	122	added to the credit allowable under section 36C(a) of such 7
123	123	Code with respect to such taxpayer for such first taxable 8
124	124	year. 9
125	125	Æ
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