119 HR 2153 IH: Fight for Families Act of 2025 U.S. House of Representatives 2025-03-14 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 2153IN THE HOUSE OF REPRESENTATIVESMarch 14, 2025Mr. Nunn of Iowa (for himself and Mr. Davis of North Carolina) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.