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8 Estates and Trusts $3,250 $15,900

.04 Adoption Credit. For taxable years beginning in 2025, under § 23(a)(3) the credit allowed for an adoption of a child with special needs is $17,280. For taxable years beginning in 2025, under § 23(b)(1) the maximum credit allowed for other adoptions is the amount of qualified adoption expenses up to $17,280. The available adoption credit begins to phase out under § 23(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $259,190 and is completely phased out for taxpayers with modified adjusted gross income of $299,190 or more. See section 2.19 of this revenue procedure for the adjusted items relating to adoption assistance programs. .05 Child Tax Credit. For taxable years beginning in 2025, the amount used in § 24(d)(1)(A) to determine the amount of credit under § 24 that may be refundable is $1,700. .06 Earned Income Credit. (1) In general. For taxable years beginning in 2025, the following amounts are used to determine the earned income credit under § 32(b). The “earned income amount” is the amount of earned income at or above which the maximum amount of the earned income credit is allowed. The “threshold phaseout amount” is the amount of adjusted gross income (or, if greater, earned income) above which the maximum amount of the credit begins to phase out. The “completed phaseout amount” is the amount of adjusted gross income (or, if greater, earned income) at or above which no credit is allowed. The threshold phaseout amounts and the completed phaseout amounts shown in the table below for married taxpayers filing a joint return include the increase provided in § 32(b)(2)(B), as adjusted for inflation for taxable years beginning in 2025. The threshold phaseout amounts and the