Memphis Standard

On April 10, 2025, a bipartisan group of U.S. Senators introduced the Adoption Tax Credit Refundability Act in Washington, D.C. The legislation aims to restore the refundable portion of the Adoption Tax Credit, thus enabling families to receive the full amount as a refund even if the credit surpasses their tax obligations. The tax credit was previously refundable in 2010 and 2011.

Senator Marsha Blackburn stated, "Offering permanent homes to adoptive children strengthens families and is a blessing. The Adoption Tax Credit Refundability Act would reduce the financial burden of adoption and make adoption more accessible."

Senator Kevin Cramer also expressed the significance of the bill, noting, “Adoption is a true joy for families, but it is not without significant financial cost. Our bill will make the credit refundable to help all adoptive families access the full amount of the adoption tax credit, regardless of their tax burden. Support for adoptive families is essential to ensure more children find the stable, loving home they deserve.”

Highlighting the tradition of adoption in her state, Senator Amy Klobuchar said, “Minnesotans have a long and proud tradition of adoption to welcome children into safe and loving homes. Our bipartisan legislation will allow more families to access the full adoption tax credit, helping ensure a smooth and successful transition for children and families. As co-chair of the Congressional Coalition on Adoption, I’ll keep working to improve the adoption process and help every child find the permanent home they deserve.”

Senator Ben Ray Luján added, “For families across the country, adoption is a blessing that provides children with a loving, stable home. Families should not face steep financial costs for opening their arms and offering a permanent home to adoptive children. That is why I’m proud to join my colleagues in introducing the Adoption Tax Credit Refundability Act to lower the financial cost of adoption and help more children find loving homes.”

The Senate cosponsors include U.S. Senators Tim Scott, Mark Warner, James Lankford, Elizabeth Warren, Josh Hawley, Jeff Merkley, Chris Van Hollen, Angus King, Tim Kaine, Tammy Duckworth, Jacky Rosen, John Fetterman, and Mark Kelly. The legislation also has support in the U.S. House of Representatives from U.S. Representatives Danny K. Davis, Blake Moore, Gwen Moore, Randy Feenstra, Sydney Kamlager-Dove, Don Bacon, Don Beyer, and Robert Aderholt.

The legislation has received endorsements from the Adoption Tax Credit Working Group Executive Committee and 100 other national, state, and local groups.