Skip to main content
HR 353 119th Congress House Taxation

Family First Act

Introduced: January 13, 2025 Introduced by: Moore, Blake D. Republican · Utah See on congress.gov
Sign in to write a letter Sign in to watch
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 13, 2025
Referred to the House Committee on Ways and Means.
Jan 13, 2025
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Family First Act

This 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.

What's happening now January 13, 2025

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1382 Related bill Family First Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 14

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

See all 14 filings →
 Cosponsors 1
All 1 Republican 1
R
Barrett, Tom
Michigan · Feb 26, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 353: Family First Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-353/
MLA
"H.R. 353: Family First Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-353/.
Bluebook (legal)
H.R. 353, 119th Cong. (2026), https://openamerica.io/bill/119-HR-353/.
Markdown link
[H.R. 353: Family First Act](https://openamerica.io/bill/119-HR-353/)
Report a problem