Bill · H.R. 353· House(119-HR-353)
Family First Act
- Introduced
- 1/13/2025
- Last activity
- 1/13/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Blake Moore
- Cosponsors
- - 1 - 0
- Introduced
- In Committee
What this bill would do
The Family First Act aims to amend the Internal Revenue Code of 1986 to enhance various tax credits. It establishes a permanent expansion of the Child Tax Credit, providing different base amounts depending on the child's age. The bill also introduces a new Tax Credit for Pregnant Mothers for eligible taxpayers with qualifying unborn children. Additionally, it implements changes to the Earned Income Credit and eliminates the Head of Household filing status. Other provisions include changes to the deduction for state and local taxes and the exclusion of certain children from household and dependent care service credits.
Yes· 3 of 9
Would children be better off under this?+7
The bill significantly increases tax credits specifically tied to children's ages.
Would households on low incomes be better off under this?+7
The expansion of the Earned Income Credit and Child Tax Credit provides significant relief to low-income families.
Would women be better off under this?+6
The new Tax Credit for Pregnant Mothers provides direct financial support to mothers.
The opposite
Would high-income households be better off under this?-3
Tax credits are subject to phase-outs at higher income levels.
Would people over 65 be better off under this?-2
The reduction of dependent exemptions may negatively impact seniors who provide care for dependents.
Does this cut taxes for small businesses?-1
The elimination of the Head of Household filing status may increase the tax burden for some solo-provider small business owners.
Who it would affect, and how
Potential Positive Impacts for People
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Enhanced Child Tax Credit: The bill increases the base credit amount to $4,200 for qualifying children under age 6 and $3,000 for other qualifying children (Section 101(a)).
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New Tax Credit for Pregnant Mothers: An eligible taxpayer with a qualifying unborn child (gestational age of 20 weeks or greater) can receive a credit of $2,800 (Section 102(a)).
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Increased Earned Income Credit: The bill simplifies and increases amounts for the Earned Income Credit, including higher limits for taxpayers with one or more qualifying children (Section 201).
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Increased Standard Deduction: The standard deduction is adjusted to $12,000 (Section 203(b)).
Potential Negative Impacts for People
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Income Limits and Reductions: The Child Tax Credit and the Credit for Pregnant Mothers are subject to reductions as the taxpayer's modified adjusted gross income increases (Section 101(b) and Section 102(b)).
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Limitations on Child Tax Credit: The number of qualifying children for which a credit may be allowed is capped at 6 (Section 101(d)).
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Restrictions on Credit for Pregnant Mothers: The credit is not allowed if the unborn child died as a result of an induced abortion (Section 102(e)).
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Elimination of Head of Household Status: The bill eliminates the Head of Household filing status (Section 203(a)).
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Elimination of Dependent Exemptions: The additional exemption for dependents is reduced to zero for taxable years beginning after 2025 (Section 202).
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Changes to Dependent Care Credits: The bill modifies the credit for expenses for household and dependent care services, specifically regarding the age of qualifying individuals and service requirements (Section 204).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Children+7Good For Low Income Households+7Good For Women+6Good For Middle Class Households+5Good For Young Adults+3Good For High Income Households-3Good For Seniors-2
- Economy And Finance
- Reduces Middle Class Taxes+6Improves Economic Growth+2Reduces Small Business Taxes-1
- Social Issues And Justice
- Improves Poverty Reduction+5Improves Childcare Affordability+2
- 2/26/2025
- 1 Cosponsor added.
- 1/13/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Tom BarrettRepublican · Michigan