The Adoption Tax Credit Refundability Act of 2025 aims to make the adoption tax credit more accessible and beneficial for families adopting children. The main purpose of this legislation is to provide financial support to adoptive parents by allowing them to receive a refundable tax credit for adoption expenses. Key provisions of this act include redesignating the existing adoption tax credit within the Internal Revenue Code and making it refundable. This means that if the credit exceeds the amount of taxes owed, families can receive the difference as a cash refund.