Plain Language Summary
# Family First Act Summary **What the bill would do:** The Family First Act would expand tax credits to help families with children and pregnant women. It would increase the child tax credit from its current level to up to $4,200 per child (with the amount varying by age and income), and make the credit fully refundable, meaning eligible families could receive the full amount even if they owe no taxes. The bill also creates a new tax credit of up to $2,800 for pregnant women carrying unborn children at 20 weeks gestation or more. Additionally, it would modify several other tax provisions related to state and local taxes, the earned income tax credit, and dependent care expenses. **Who it affects and key details:** This bill primarily affects families with children and pregnant women seeking tax relief.
The expanded child tax credit would be limited to six children per taxpayer and would phase out at higher income levels. Similarly, the pregnancy tax credit would phase out based on income. The bill also makes changes to other tax deductions and credits that affect working families more broadly. **Current status:** The bill (HR 353) was introduced in the 119th Congress by Representative Blake Moore (R-UT) and is currently in committee, meaning it has not yet been debated or voted on by the full House of Representatives.
CRS Official Summary
Family First ActThis bill increases the child tax credit and provides a new tax credit for pregnant mothers. The bill also makes changes to the state and local tax (SALT) deduction, earned income tax credit (EITC), head of household filing status, tax exemption for dependents, and deduction for dependent care expenses.This bill increases the child tax credit to as much as $4,200 for each child (depending on the child’s age and the taxpayer's modified adjusted gross income) and makes the tax credit fully refundable. (Currently, a portion is refundable.) Under the bill, the child tax credit is limited to six children and phases out once a taxpayer’s modified adjusted gross income exceeds a certain threshold.The bill provides a new refundable tax credit for pregnant mothers of up to $2,800 for each unborn child whose gestational age is 20 weeks or more. The tax credit phases out once a taxpayer’s modified adjusted gross income exceeds a certain threshold.The bill permanently extends the $10,000 limit on the SALT deduction for individuals. (Currently, the SALT deduction limit for individuals expires in 2026.) The bill permanently eliminates the additional personal exemption for dependents. (Under current law, an exemption for dependents is available starting in 2026.)This bill also eliminates the• head of household filing status, • tax credit for dependent care expenses for children under 13 years old, and • different percentages that apply based on the number of qualifying children in the EITC calculation.
Latest Action
Referred to the House Committee on Ways and Means.