H.R. 2153

119 HR 2153 IH: Fight for Families Act of 2025
 U.S. House of Representatives
 2025-03-14
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 2153  IN THE HOUSE OF REPRESENTATIVES   March 14, 2025   Mr. Nunn of Iowa  (for himself and  Mr. Davis of 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.
1.
Short title
This Act may be cited as the   Fight for Families Act of 2025  .
2.
Adoption credit for special needs children made refundable
(a)
In general
 Section 23  of the Internal Revenue Code of 1986 is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:
(i)
Portion of credit related to special needs children made refundable
(1)
In general
So much of the credit allowed under this section for any taxable year (determined without regard to this subsection and subsection (c)) as does not exceed the special needs adoption expenses for such taxable year shall be treated as a credit allowed under subpart C (and not allowed under this section).
(2)
Special needs adoption expenses
For purposes of this subsection, the term  special needs adoption expenses  means, with respect to any taxpayer for any taxable year, the aggregate amount of qualified adoption expenses with respect to adoptions of children with special needs which is taken into account in determining the credit allowed under this section to such taxpayer for such taxable year (determined without regard to this subsection, subsection (b)(2), and subsection (c)).
 .
(b)
Coordination with carryforward of non-Refundable portion
Section 23(c)(1) of such Code is amended by striking  under subsection (a)  and inserting  under this section (determined after application of subsection (i)) .
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after the later of the date of the enactment of this Act or December 31, 2025.