H.R. 2153 — Fight for Families Act of 2025

This section makes refundable the portion of the adoption credit under IRC §23 attributable to qualified adoption expenses for adoptions of children with special needs (i.e., as defined in IRC §23(d)(3), generally those eligible for certain public assistance or difficult to place), for taxable years beginning after the later of enactment or December 31, 2025. It also coordinates this refundable portion with the carryforward of any remaining nonrefundable credit. (Thus, eligible taxpayers may receive a refund exceeding their tax liability for the special needs portion, up to the credit limit of $16,810 for 2024, inflation-adjusted thereafter.)