Up to $5,000 of the adoption credit becomes refundable
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70402, Sec. 70402.
Written by .
Up to $5,000 of the adoption credit becomes refundable
The document says “shall”Who acts: Secretary of the TreasuryHow: statuteSec. 70402 in the PDF
What the document says
“So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this subpart.”
The section adds a new paragraph (4) to section 23(a) of the Internal Revenue Code of 1986 treating so much of the credit as does not exceed $5,000 as allowed under subpart C rather than under the subpart that otherwise governs it.
What the document actually says
“So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this subpart.”
That sentence, in plain words
The first $5,000 of the credit moves to a different part of the tax code.
What this is about
That part covers credits that can be paid out. So up to $5,000 can come back as cash. That holds even with no tax owed.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70402, 139 Stat. 213 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Up to $5,000 of the adoption credit becomes refundable,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70402, Sec. 70402. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70402-refundable/ (retrieved August 26, 2026).
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