Bill · S. 1382· Senate(119-S-1382)
Family First Act
- Introduced
- 4/9/2025
- Last activity
- 4/9/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Jim Banks
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
The Family First Act proposes several significant changes to the Internal Revenue Code. It seeks to permanently expand the child tax credit, increasing amounts for children under age 6 and those aged 6 to 17. The bill also introduces a new tax credit specifically for pregnant mothers with qualifying unborn children. Additionally, it modifies the Earned Income Credit and makes changes to the Head of Household filing status and dependency exemptions. Finally, the legislation includes various restrictions on deductions for state and local taxes and childcare services.
Yes· 3 of 8
Would households on low incomes be better off under this?+8
The expansion of the child tax credit and earned income credit directly benefits low-income households.
Would children be better off under this?+7
The bill significantly increases the child tax credit for children under 6 and up to age 17.
Would women be better off under this?+6
The new credit for pregnant mothers provides targeted financial support for women.
The opposite
Would high-income households be better off under this?-5
The bill reduces several tax deductions and imposes income limits on major tax credits.
Who it would affect, and how
Potential Positive Impacts for People
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Increased Child Tax Credit for Young Children: Under Section 101, the base credit amount is set at $4,200 for each qualifying child who has not attained age 6, which provides higher support for families with very young children.
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Increased Child Tax Credit for Older Children: Under Section 101, the base credit amount for qualifying children who are not under age 6 is $3,000.
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New Support for Pregnant Mothers: Section 102 introduces a new credit of $2,800 for eligible taxpayers with a qualifying unborn child of 20 weeks or greater.
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Expanded Earned Income Credit: Section 201 modifies the Earned Income Credit, which includes increases to certain amounts and percentages for taxpayers with one or more qualifying children.
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Increased Standard Deduction: Section 203 includes an amendment to increase the standard deduction amount to $12,000.
Potential Negative Impacts for People
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Income Limits on Tax Credits: Under Section 101, the child tax credit is reduced for taxpayers whose modified adjusted gross income exceeds $400,000 for joint returns or $200,000 for others. Similarly, Section 102 applies a similar income reduction for the credit for pregnant mothers.
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Limits on Number of Children: Section 101(d) limits the number of qualifying children for which the child tax credit may be allowed to no more than 6.
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Elimination of Dependency Exemptions: Section 202 eliminates the additional exemption for dependents for taxable years beginning after 2025.
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Elimination of Head of Household Status: Section 203 eliminates the Head of Household filing status.
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Restrictions on Childcare Credits: Section 204 modifies the credit for expenses for household and dependent care services, requiring that qualifying individuals spend at least 8 hours each day in the taxpayer's household.
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Denial of State and Local Tax Deductions: Section 205 denies the deduction for certain state and local taxes for individuals.
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 Low Income Households+8Good For Children+7Good For Women+6Good For Middle Class Households+4Good For Middle Aged+2Good For High Income Households-5
- Social Issues And Justice
- Improves Poverty Reduction+6Improves Childcare Affordability+5
- Economy And Finance
- Reduces Middle Class Taxes+5
- 4/9/2025
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
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.