# 119-s-1382: Family First Act

119-s-1382, Family First Act, is a 119th Congress bill sponsored by Sen. Banks, Jim [R-IN] (R-IN); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-1382
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1382
- Congress: 119
- Title: Family First Act
- Status: introduced
- Introduced: 2025-04-09
- Sponsor: Sen. Banks, Jim [R-IN] (R-IN)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Overhauls federal family tax benefits.** This bill would remake the Child Tax Credit into a permanent, restructured refundable credit, revamp the Earned Income Tax Credit for parents, and remove Head of Household filing status to reshape who gets tax breaks for families.

## Provisions PRIA read

- Bigger child tax refunds for families: benefit, high. If enacted, this bill would create a refundable child tax credit for tax years after Dec 31, 2025. You would get $4,200 for each qualifying child under age 6 and $3,000 for other qualifying children under 17. The credit would be capped at six children per taxpayer. If your MAGI is $20,000 or more y…
- New credit for pregnant mothers: benefit, high. If enacted, this bill would create a refundable credit equal to a percentage of $2,800 for each qualifying unborn child for tax years after Dec 31, 2025. A qualifying unborn child must be at least 20 weeks gestation and certified by a physician. The applicable percentage is 100% if MAGI is at least…
- Dependent personal exemption removed: cost, high. If enacted, the bill would set the dependent exemption amount to zero for tax years after Dec 31, 2025. That would eliminate the additional personal exemption amount that taxpayers could claim for dependents in those years. The bill says that the zero amount should not be used to decide other deduc…
- Most state and local tax deductions blocked: cost, high. If enacted, the bill would disallow a deduction for most state and local taxes for individuals for taxable years beginning after Dec 31, 2025. Foreign taxes and state or local taxes paid in carrying on a trade or business would still be deductible. A special timing rule would treat taxes paid befor…
- Tighter child and dependent care credit: cost, high. If enacted, the bill would narrow the child and dependent care credit for tax years after Dec 31, 2025. It would change who counts as a qualifying individual and update age-based language. Outside-the-home care expenses would only count if the person cared for regularly spends at least eight hours…
- Restructured Earned Income Credit: mixed, high. If enacted, the bill would rewrite the EITC for tax years after Dec 31, 2025. It would set fixed dollar caps: $700 (single) or $1,400 (joint) with no qualifying children, and $4,300 (single) or $5,000 (joint) with one or more qualifying children. The credit percentage for taxpayers with one or more…
- Head of Household filing status repealed: mixed, medium. If enacted, the bill would repeal the Head of Household filing status for tax years after Dec 31, 2025. Many rules and dollar amounts that used that status would be changed. The bill would also add preparer due-diligence rules for certain credits and create a $500 penalty for return preparers who f…

## Related bills

- 119-s-2142: GOLDEN DOME Act of 2025
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-1748: Kids Online Safety Act
- 119-s-535: Respect Parents’ Childcare Choices Act
- 119-s-4983: Harry Reid Immigration Stabilization Act

## Sources
- [119-s-1382 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1382)

## Related
- [119-s-2142: GOLDEN DOME Act of 2025](https://policyrisk.com/legislation/119-s-2142)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-535: Respect Parents’ Childcare Choices Act](https://policyrisk.com/legislation/119-s-535)
- [119-s-4983: Harry Reid Immigration Stabilization Act](https://policyrisk.com/legislation/119-s-4983)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1382 (as of 2026-04-21).