Following the April introduction of the Adoption Tax Credit Refundability Act of 2015 (S 950), the House companion bill (HR 2434) was introduced in May.
When the Adoption Tax Credit was made permanent in 2013, it was not made refundable. This means that it cannot be claimed by families that have no tax liability, which rules out most lower- to moderate-income families. Learn more about the efforts underway to change that at adoptiontaxcredit.org.
