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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 families adopting children can receive money back, even if they don't have enough income to deduct the full credit. This will make adoption more accessible and reduce financial burdens for many families.
Key points
The adoption tax credit becomes refundable, meaning families can receive money even if they don't pay enough taxes to claim the full credit.
The changes apply to tax years beginning after December 31, 2020, making benefits potentially available for recent adoptions.
Standardized third-party affidavits are introduced to simplify the verification of legal adoptions, including those involving children with special needs.
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Additional Information
Print number: 117_S_1156
Sponsor: Sen. Casey, Robert P., Jr. [D-PA]
Process start date: 2021-04-15
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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_S_1156.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-04-15.

What are the main provisions?

Key points include:

  • The adoption tax credit becomes refundable, meaning families can receive money even if they don't pay enough taxes to claim the full credit.
  • The changes apply to tax years beginning after December 31, 2020, making benefits potentially available for recent adoptions.
  • Standardized third-party affidavits are introduced to simplify the verification of legal adoptions, including those involving children with special needs.
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 Sen. Casey, Robert P., Jr. [D-PA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Family