Makes the federal adoption tax credit refundable so families can receive cash refunds even if they don’t owe federal income tax. It moves the credit into the refundable-credits part of the tax code, requires a standardized third‑party affidavit to verify legal adoptions (including special‑needs cases), and includes a transitional rule treating certain prior carryforwards as refundable in the first year the change applies. The changes take effect for tax years beginning after December 31, 2025.