HR 353 · 119th CongressIn Committeecongress.gov ↗

Family First Act

What this bill does

AI plain-language summary

This bill changes several tax rules related to families and children. It increases the child tax credit to up to $4,200 per child based on the child's age and family income, limits it to six children, and makes the full amount refundable. The bill creates a new tax credit of up to $2,800 for pregnant mothers when the unborn child is at least 20 weeks along. It makes permanent the $10,000 limit on state and local tax deductions and eliminates several existing tax benefits, including the head of household filing status, dependent care tax credits for children under 13, and personal exemptions for dependents.

Introduced

January 13, 2025

Policy Area

Taxation

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