Blackburn, Colleagues Introduce Bipartisan Legislation to Make Adoption Tax Credit Refundable
April 10, 2025
WASHINGTON, D.C. – Today, U.S. Senators Marsha Blackburn (R-Tenn.), Kevin Cramer (R-N.D.), Amy Klobuchar (D-Minn.), and Ben Ray Luján (D-N.M.), introduced the Adoption Tax Credit Refundability Act to restore the refundable portion of the Adoption Tax Credit. By allowing the tax credit to be refundable, families will be able to access the full amount as a refund, even if the credit exceeds a family’s tax burden. The credit was previously refundable in 2010 and 2011.
"Offering permanent homes to adoptive children strengthens families and is a blessing," said Senator Blackburn. "The Adoption Tax Credit Refundability Act would reduce the financial burden of adoption and make adoption more accessible."
“Adoption is a true joy for families, but it is not without significant financial cost,” said Senator Cramer. “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.”
“Minnesotans have a long and proud tradition of adoption to welcome children into safe and loving homes,” said Senator Klobuchar. “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.”
“For families across the country, adoption is a blessing that provides children with a loving, stable home,” said Senator Luján. “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.”
Senate cosponsors include U.S. Senators Tim Scott (R-S.C.), Mark Warner (D-Va.), James Lankford (R-Okla.), Elizabeth Warren (D-Mass.), Josh Hawley (R-Mo.), Jeff Merkley (D-Ore.), Chris Van Hollen (D-Md.), Angus King (I-Maine), Tim Kaine (D-Va.), Tammy Duckworth (D-Ill.), Jacky Rosen (D-Nev.), John Fetterman (D-Pa.), and Mark Kelly (D-Ariz.). The legislation was also introduced in the U.S. House of Representatives by U.S. Representatives Danny K. Davis (D-Ill.), Blake Moore (R-Utah), Gwen Moore (D-Wis.), Randy Feenstra (R-Iowa), Sydney Kamlager-Dove (D-Calif.), Don Bacon (R-Nev.), Don Beyer (D-Va.), and Robert Aderholt (R-Ala.).
This legislation is endorsed by the Adoption Tax Credit Working Group Executive Committee and 100 national, state, and local groups.
Click here for bill text.