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H.R. 353 119th Congress House

Family First Act

Official title: To amend the Internal Revenue Code of 1986 to enhance the child tax credit, and for other purposes.

Introduced: January 13, 2025 Introduced by: Blake D. Moore Republican · Utah See on congress.gov
Taxation
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 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
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What's happening now January 13, 2025

Referred to the House Committee on Ways and Means.

 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.

 Related & companion bills 1
 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.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

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 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/)
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