Family First Act
Sponsored By: Representative Moore (UT)
Introduced
Summary
This bill would expand and make refundable the Child Tax Credit, create a new refundable credit for pregnant mothers, and rewrite several family and low-income tax rules. It remakes the child credit, broadens the Earned Income Tax Credit, and removes Head of Household and the dependent exemption.
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 3 benefits, 4 costs, 1 mixed.
Bigger child tax credit for families
If enacted, families could get a refundable Child Tax Credit of $4,200 per child under 6 and $3,000 per child ages 6–17. The credit would cover up to six children. You would get the full amount if your MAGI is $20,000 or more; otherwise it would scale with your income. The credit would phase down by $50 for each $1,000 over $400,000 (married filing jointly) or $200,000 (others). A valid SSN would be required for you and each child. These rules would start for tax years after December 31, 2025, with the $20,000 income point indexed after 2026.
Larger earned income tax credit
If enacted, the Earned Income Tax Credit would be bigger starting in 2026. With one or more qualifying children, the credit rate would be 25%, with caps up to $4,300 (non‑joint) or $5,000 (married filing jointly). Without qualifying children, caps would be $700 (non‑joint) or $1,400 (joint). The bill would also update the earned‑income and phaseout ranges and indexing rules. Special rules would keep some "exempted" children under the old EITC treatment.
New credit for pregnant mothers
If enacted, you could get up to $2,800 for each qualifying unborn child in tax years after December 31, 2025. You would get the full amount if your MAGI is $10,000 or more; otherwise it would scale with your income. The credit would phase down by $50 for each $1,000 over $400,000 (married filing jointly) or $200,000 (others). Each unborn child must be at least 20 weeks and certified by a doctor on a special form. The form could only be used for this credit, and claiming it would not affect your later Child Tax Credit after birth.
Dependency exemption set to zero
If enacted, the additional dependency exemption would be set to $0 for tax years after December 31, 2025. You would not be able to use this exemption amount, which could raise your taxable income and your tax bill.
Stricter child care credit rules
If enacted, you could count paid care outside your home only if the person also spends at least 8 hours a day in your home. This would apply to the Child and Dependent Care Credit for tax years after December 31, 2025. This change could cut the expenses you can claim if the recipient does not meet the 8‑hour rule.
Head of Household filing status ends
If enacted, the Head of Household filing status would end for tax years after December 31, 2025. Single parents and similar filers would use other filing statuses. This could raise taxes for some and lower them for others because many rates and thresholds would change.
SALT deduction cap stays after 2025
If enacted, the state and local tax (SALT) deduction cap would continue for tax years after December 31, 2025. Itemizers, especially in high‑tax areas, would still face the cap. This could increase your federal tax bill compared with no cap.
New penalties on preparers for credit checks
If enacted, paid tax return preparers would face a $500 penalty for each failure to follow due‑diligence rules. This would apply when claiming education credits, the EITC, or the Child Tax Credit. The rule would start for tax years after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Moore (UT)
UT • R
Cosponsors
Barrett
MI • R
Sponsored 2/26/2025
Roll Call Votes
No roll call votes available for this bill.
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