The main purpose of this legislation, known as the Fight for Families Act of 2025, is to enhance financial support for families adopting children with special needs. Specifically, it aims to make the tax credit available for these adoptions refundable. This means that families can receive a refund even if the credit exceeds their tax liability, providing them with additional financial assistance. Key provisions of the law include a change to the Internal Revenue Code that allows families to claim a refundable credit for special needs adoption expenses.