1. Short title This Act may be cited as the Adoption Tax Credit Refundability Act of 2019 . 2. Refundable adoption tax credit (a) Credit made refundable (1) Credit moved to subpart relating to refundable credits The Internal Revenue Code of 1986 is amended— (A) by redesignating section 23 as section 36C; and (B) by moving section 36C (as so redesignated) from subpart A of part IV of subchapter A of chapter 1 to the location immediately before section 37 in subpart C of part IV of subchapter A of chapter 1. (2) Conforming amendments (A) Section 25(e)(1)(C) of such Code is amended by striking sections 23 and 25D and inserting section 25D . (B) Section 36C of such Code, as so redesignated, is amended— (i) in subsection (b)(2)(A), by striking (determined without regard to subsection (c)) ; (ii) by striking subsection (c); and (iii) by redesignating subsections (d) through (i) as subsections (c) through (h), respectively. (C) Section 137 of such Code is amended— (i) in subsection (d), by striking section 23(d) and inserting section 36C(c)