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Refundable Tax Credit for Special Needs Child Adoption.

This bill amends tax laws to make the adoption credit for special needs children refundable. This means families adopting such children could receive a refund, even if the credit exceeds their tax liability, potentially easing the financial burden of adoption.
Key points
The adoption credit for special needs children will become refundable, meaning you can get money back even if you owe no taxes.
This change aims to provide greater financial support to families adopting children with special needs, helping with adoption costs.
The new rules will apply to tax years beginning after December 31, 2023, or the date the act becomes law, whichever is later.
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Additional Information
Print number: 118_HR_2510
Sponsor: Rep. Nunn, Zachary [R-IA-3]
Process start date: 2023-04-06
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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

To amend the Internal Revenue Code of 1986 to make the credit for the adoption of special needs children refundable.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_2510.

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 2023-04-06.

What are the main provisions?

Key points include:

  • The adoption credit for special needs children will become refundable, meaning you can get money back even if you owe no taxes.
  • This change aims to provide greater financial support to families adopting children with special needs, helping with adoption costs.
  • The new rules will apply to tax years beginning after December 31, 2023, or the date the act becomes law, whichever is later.
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. Nunn, Zachary [R-IA-3].

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 2025-12-24.

CATEGORIES

Taxes Family Benefits