S. 1458 — Adoption Tax Credit Refundability Act of 2025

This section makes the adoption expenses tax credit refundable by redesignating IRC §23 as §36C in the refundable credits subpart (subpart C of part IV of subchapter A of chapter 1), striking its nonrefundability limitation (former subsection (c)), and making conforming amendments to various IRC sections and to SSA §471(a)(33) (42 U.S.C. 671(a)(33)), effective for taxable years beginning after December 31, 2024. It further requires IRS regulations or guidance providing for a standardized third-party affidavit to verify qualified adoptions and includes a transitional rule treating any excess credit carryforward from prior years as part of the refundable credit in the first applicable year.