# Plain Language Summary: Family First Act

This bill makes significant changes to the child tax credit, which is money the government gives back to families through their taxes. Starting in 2026, families will get more money per child than they do now. For children under age 6, families would receive $4,200 per child, and for children ages 6 through 17, they'd get $3,000 per child. The bill also caps the credit at six children per family. These amounts would increase automatically each year to keep up with inflation after 2026.

The income limits for who qualifies have changed too. Families making less than $20,000 per year would get a partial credit that gradually increases with their income. Once families earn $20,000 or more, they'd get the full credit amount. However, families earning above $200,000 (or $400,000 for married couples filing jointly) would see their credit reduced by $50 for every $1,000 they earn above those thresholds. This means wealthier families would get smaller credits. The bill also makes this credit fully refundable, meaning families could get money back even if they don't owe taxes—they'd receive the full amount as a refund.

The bill also creates a new tax credit for pregnant mothers worth $2,800 per pregnancy. This would work similarly to the child credit, with the same income limits and phase-out rules. Pregnant women would need to provide their Social Security number and proof of pregnancy to claim it.

One important requirement: to claim either credit, taxpayers must provide Social Security numbers for themselves and their children on their tax return. The bill specifies that only Social Security numbers issued to U.S. citizens or certain authorized work visa holders can be used.

Family First Act

Moore, Blake D.

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&nbsp;$2,800 for each unborn child whose gestational age is 20 weeks or more.&nbsp;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.) &nbsp;The bill permanently eliminates the additional&nbsp;personal exemption for dependents. (Under current law, an exemption for dependents is available starting in 2026.)This bill also eliminates the• &nbsp; &nbsp;head of household filing status,&nbsp; • &nbsp; &nbsp;tax credit for dependent care expenses for children under 13 years old, and&nbsp; • &nbsp; &nbsp;different percentages that apply based on the number of qualifying children in the EITC calculation.