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Refundable Adoption Tax Credit: Support for Adopting Families.

This act changes the adoption tax credit rules, making it refundable. This means that adopting families who do not have enough income to fully utilize the credit will be able to receive a refund, helping them cover adoption costs. The act also introduces standardized third-party affidavits for adoption verification.
Key points
The adoption tax credit becomes refundable, meaning lower-income families can receive money even if they don't have enough tax liability.
New rules for adoption verification are introduced, including standardized third-party affidavits.
Changes apply to tax years beginning after December 31, 2020, and unused credits from prior years can be carried forward.
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Additional Information
Print number: 117_HR_3031
Sponsor: Rep. Davis, Danny K. [D-IL-7]
Process start date: 2021-05-07
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Adoption Tax Credit Refundability Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_3031.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-05-07.

What are the main provisions?

Key points include:

  • The adoption tax credit becomes refundable, meaning lower-income families can receive money even if they don't have enough tax liability.
  • New rules for adoption verification are introduced, including standardized third-party affidavits.
  • Changes apply to tax years beginning after December 31, 2020, and unused credits from prior years can be carried forward.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Davis, Danny K. [D-IL-7].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-27.

CATEGORIES

Taxes Family Benefits