This legislation proposes significant changes to federal tax credits, primarily by enhancing the existing adoption credit. It would increase the maximum credit amount for the adoption of a child with special needs from $10,000 to $25,000 . Similarly, the general maximum adoption credit would also be raised from $10,000 to $25,000 . Furthermore, the bill updates the base year for inflation adjustments to 2024, ensuring that the credit amounts are more responsive to future cost-of-living changes for taxable years beginning after December 31, 2025. In addition to adoption credit reforms, the bill introduces a new tax credit for in vitro fertilization expenses . This credit would be allowed for qualified amounts paid or incurred for medical care related to in vitro fertilization for the taxpayer or their spouse. To prevent double benefits, any expense claimed for this new credit cannot also be used for other deductions or credits. These amendments related to the adoption credit would apply to taxable years beginning after December 31, 2024, while the in vitro fertilization credit would apply to expenses paid or incurred after the bill's enactment date.