Fight for Families Act of 2025

Bill 119 HR 2153, also known as the Adoption Tax Credit Refundability Act of 2021, aims to amend the Internal Revenue Code of 1986 to make the credit for the adoption of special needs children refundable. This means that families who adopt special needs children would be eligible to receive a refund of the adoption tax credit, even if they do not owe any federal income tax.

The bill recognizes the financial burden that comes with adopting special needs children and seeks to provide additional support to these families. By making the adoption tax credit refundable, it ensures that families who may have lower incomes or higher expenses related to the adoption process can still benefit from the credit.

This legislation is important as it encourages more families to consider adopting special needs children, who often face challenges in finding permanent homes. By providing financial assistance through a refundable tax credit, the bill aims to make the adoption process more accessible and affordable for these families. Overall, Bill 119 HR 2153 seeks to support and incentivize the adoption of special needs children by making the adoption tax credit refundable, ultimately benefiting both the children in need of loving homes and the families who open their hearts and homes to them.