# 119-hr-353: Family First Act

119-hr-353, Family First Act, is a 119th Congress bill sponsored by Rep. Moore, Blake D. [R-UT-1] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-353
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-353
- Congress: 119
- Title: Family First Act
- Status: introduced
- Introduced: 2025-01-13
- Sponsor: Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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.

## Cosponsors (1)

- Rep. Barrett, Tom [R-MI-7] (R-MI), 2025-02-26T00:00:00.000Z

## Provisions PRIA read

- Bigger child tax credit for families: benefit, high. 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 b…
- Larger earned income tax credit: benefit, high. 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 bi…
- New credit for pregnant mothers: benefit, high. 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 jo…
- Dependency exemption set to zero: cost, high. 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: cost, high. 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…
- SALT deduction cap stays after 2025: cost, medium. 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: cost, low. 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.
- Head of Household filing status ends: mixed, high. 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.

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-833: Educational Choice for Children Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-6766: Essential Caregivers Act of 2025
- 119-hr-2548: Sanctioning Russia Act of 2025

## Sources
- [119-hr-353 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/353)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-833: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-hr-833)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-6766: Essential Caregivers Act of 2025](https://policyrisk.com/legislation/119-hr-6766)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-353 (as of 2026-04-21).