of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Adoption expenses. . (b) Third-Party affidavits Section 36C(h) of the Internal Revenue Code of 1986, as redesignated and moved by subsection (a), is amended— (1) by striking such regulations and inserting such regulations and guidance , (2) by striking including regulations which treat and inserting including regulations and guidance which— (1) treat , (3) by striking the period at the end and inserting , and , and (4) by adding at the end the following: (2) provide for a standardized third-party affidavit for purposes of verifying a legal adoption— (A) of a type with respect to which qualified adoption expenses may be paid or incurred, or (B) involving a child with special needs for purposes of subsection (a)(3). . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. (d) Transitional rule To treat carryforward as refundable credit In the case of any excess described in section 23(c) of the Internal Revenue Code of 1986 with respect to any taxpayer for the taxable year which precedes the first taxable year to which the amendments made by this section apply, such excess shall be added to the credit allowable under section 36C(a) of such Code with respect to such taxpayer for such first taxable year.