Remuneration

Tax and Garnishment Tables – Notice 2025-18

Version
Notice 2025-18
Release Date
11/22/2025
ft:lastEdition
2025-11-18

Adoption Assistance - Taxability Change to Non-Taxable [Effective January 1, 2025]

After further review, the Adoption Assistance benefit (Adoption, AdoptionChild2, AdoptionChild3) has been changed to Non-Taxable for most jurisdictions. This will have a direct impact on those employees that have exceeded the Non-Taxable To The Limit amount of $17,280 per child.

IMPORTANT: For those employees that have exceeded the limits, a taxable wage adjustment for certain jurisdictions may be needed to prevent the employee from being overstated. The employee’s individual tax return will determine whether taxable amounts are applied. GPTCI-76550