This legislation aims to significantly enhance financial support for families adopting children with special needs by making the associated tax credit refundable . It achieves this by amending Section 23 of the Internal Revenue Code of 1986, specifically by redesignating an existing subsection and inserting a new one to define "special needs adoption expenses." The new provisions ensure that the portion of the adoption credit related to these expenses will be treated as a credit allowed under subpart C, making it refundable . This means taxpayers can receive the credit as a refund even if it exceeds their tax liability, providing direct financial assistance to adoptive families. The amendments will apply to taxable years beginning after the later of the date of enactment or December 31, 2025.