S. 1458/H.R. 2833, the Adoption Tax Credit Refundability Act of 2025. Issues related to treatment of Adoption Taxpayer Identification Numbers (ATINs) with respect to the Child Tax Credit. Adoption Tax Credit provision in Sec. 70402 of H.R. 1 (P.L. 119-21).
Literal federal measure citations: S. 1458, H.R. 2833, H.R. 1