H.R.2153 - Fight for Families Act of 2025 (119th Congress)
Summary
H.R.2153, the Fight for Families Act of 2025, aims to amend the Internal Revenue Code of 1986 to make the credit for adoption of special needs children refundable. This bill was introduced in the House of Representatives on March 14, 2025, and referred to the Committee on Ways and Means. The key provision of the bill is to treat a portion of the adoption credit related to special needs children as a refundable credit under subpart C of the Internal Revenue Code.
Expected Effects
If enacted, this bill would allow eligible taxpayers to receive a refund for the portion of the adoption credit related to special needs children, even if they owe no taxes. This could significantly reduce the financial burden on families adopting children with special needs. The changes would apply to taxable years beginning after the later of the date of enactment or December 31, 2025.
Potential Benefits
- Provides financial assistance to families adopting children with special needs.
- Increases the accessibility of adoption for lower-income families.
- Potentially increases the number of special needs children being adopted.
- Offers direct financial relief through tax refunds.
- Simplifies the tax process by clarifying credit coordination.
Most Benefited Areas:
Potential Disadvantages
- May increase government spending due to refundable credits.
- Could potentially lead to fraudulent claims for adoption credits.
- Adds complexity to the Internal Revenue Code.
- The financial impact on the federal budget is not specified.
- Potential administrative burden for the IRS to process additional refunds.
Most Disadvantaged Areas:
Constitutional Alignment
The bill appears to align with the general welfare clause of the Constitution, as it aims to support families and children, particularly those with special needs. Congress has the power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States, as stated in Article I, Section 8, Clause 1. The bill falls under the purview of Congress's legislative powers related to taxation and spending for the general welfare.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).