PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Feb 18, 2025
This bill increases the adoption tax credit to $25,000 (from $17,280 in 2025) and establishes a nonrefundable tax credit for qualified in vitro fertilization expenses.
Under current law, the adoption tax credit is allowed for (1) qualified expenses incurred to adopt an eligible child up to the maximum statutory amount, or (2) the statutory maximum amount (regardless of actual expenses) if adopting an eligible child with special needs. The statutory maximum amount is $17,280 (per eligible child) in 2025, which is adjusted for inflation. Further, under current law, the adoption tax credit begins to phase out for individuals with a modified adjusted gross income exceeding $259,190 (in 2025 and adjusted for inflation), such that the tax credit completely phases out (in 2025) for individuals with a modified adjusted gross income of $299,190 or more.
The bill increases the adoption tax credit statutory maximum amount to $25,000. Further, under the bill, such amount continues to be adjusted annually for inflation.
Showing the opening paragraphs of the official summary.
Finally, under the bill, an individual is allowed a nonrefundable tax credit for expenses paid (or incurred) for medical care (e.g., treatment, insurance, and transportation) related to in vitro fertilization for the individual (or the individual’s spouse if filing a joint federal income tax return). However, an individual may not claim the in vitro fertilization tax credit and other allowed tax deductions or credits (e.g., medical expense tax deduction) for the same expenses.
People & committees
Rep. Mackenzie, Ryan [R-PA-7] · R–PA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Mar 31, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-18 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This bill would increase the adoption tax credit’s statutory maximum and its specified amount for adopting a child with special needs to $25,000, with inflation adjustments. It would also create a tax credit for an individual’s qualifying in vitro fertilization expenses, including a spouse’s expenses when filing jointly. Tax credits reduce income tax owed. These are proposed changes; the supplied record does not establish enactment.
Increase in credit for adoption of child with special needs Section 23(a)(3) of the Internal Revenue Code of 1986 is amended— (A) in the heading, by striking $10,000 and inserting $25,000, and (B) by striking $10,000 and inserting $25,000.
Increase in maximum credit amount Section 23(b)(1) of such Code is amended by striking $10,000 and inserting $25,000.
In the case of a taxable year beginning after December 31, 2025, each of the dollar amounts in subsection (a)(3) and paragraphs (1) and (2)(A)(i) of subsection (b) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) The cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2024 for calendar year 2016 in subparagraph (A)(ii) thereof.
In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified in vitro fertilization expenses paid or incurred by the taxpayer during the taxable year.
relating to in vitro fertilization for the taxpayer (or the taxpayer’s spouse, in the case of a joint return).
Source snapshot updated 2026-03-31T15:54:23Z. 2025-02-18: Referred to the House Committee on Ways and Means. 2025-02-18: Introduced in House
The bill would replace $10,000 with $25,000 in the adoption credit’s statutory maximum and special-needs adoption provision. These are changes to statutory dollar amounts, not a statement of the currently available inflation-adjusted credit.
Increase in credit for adoption of child with special needs Section 23(a)(3) of the Internal Revenue Code of 1986 is amended— (A) in the heading, by striking $10,000 and inserting $25,000, and (B) by striking $10,000 and inserting $25,000. (2) Increase in maximum credit amount Section 23(b)(1) of such Code is amended by striking $10,000 and inserting $25,000.
For tax years beginning after December 31, 2025, the bill would adjust the adoption credit amounts for inflation using a cost-of-living calculation that substitutes 2024 for 2016. Adjusted amounts would be rounded to the nearest $10.
In the case of a taxable year beginning after December 31, 2025, each of the dollar amounts in subsection (a)(3) and paragraphs (1) and (2)(A)(i) of subsection (b) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) The cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2024 for calendar year 2016 in subparagraph (A)(ii) thereof.
If any amount as increased under paragraph (1)is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.
The bill includes separate inflation instructions for the adoption credit’s income-limit amount. It directs substitutions of 2002 for 2024 and 2001 for 2023, but the referenced passages do not contain the years those instructions would replace, leaving their application unclear.
In the case of a taxable year beginning after December 31, 2025, each of the dollar amounts in subsection (a)(3) and paragraphs (1) and (2)(A)(i) of subsection (b) shall be increased by an amount equal to—
The cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2024 for calendar year 2016 in subparagraph (A)(ii) thereof.
Special rule for income limitation In the case of the dollar amount in subsection (b)(2)(A)(i), paragraph (1) shall be applied— (A) by substituting 2002 for 2024 in the matter preceding subparagraph (A), and (B) by substituting calendar year 2001 for calendar year 2023 in subparagraph (B) thereof.
The adoption credit amendments would apply to tax years beginning after December 31, 2024.
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
The new in vitro fertilization credit would equal qualifying expenses paid or incurred during the tax year. Eligible expenses would have to meet the existing tax-code definition of medical care and relate to treatment for the taxpayer, or the taxpayer’s spouse on a joint return.
In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified in vitro fertilization expenses paid or incurred by the taxpayer during the taxable year.
the term qualified in vitro fertilization expenses means amounts paid or incurred for medical care (as defined in section 213(d)) relating to in vitro fertilization for the taxpayer (or the taxpayer’s spouse, in the case of a joint return).
To prevent overlapping tax benefits, expenses counted toward another deduction or credit would be reduced by the amount of the in vitro fertilization credit allowed for those expenses.
Any qualified in vitro fertilization expense which would (but for this subsection) be taken into account for purposes of any deduction (or any credit other than the credit allowed under this section) shall be reduced by the amount of the credit allowed under subsection (a) with respect to such expense.
The in vitro fertilization amendments would apply to expenses paid or incurred after the section’s enactment date. The text supplies no fixed calendar date for that trigger.
The amendments made by this shall apply to amounts paid or incurred after the date of the enactment of this section.
The source snapshot updated March 31, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 18, 2025. It supplies no later legislative actions.
Source snapshot updated 2026-03-31T15:54:23Z. 2025-02-18: Referred to the House Committee on Ways and Means. 2025-02-18: Introduced in House 2025-02-18: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-18. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion does not establish the absence of earmarks in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow preference beyond the tax provisions’ intended beneficiaries was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Mar 31, 2026. How PlainBill uses AI