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Family First Act: Changes to Tax Credits for Families and Pregnant Mothers

This act introduces significant changes to the tax credit system, aiming to support families and expectant mothers. It enhances the child tax credit and introduces a new credit for pregnant women, while also modifying rules for other deductions and tax statuses. The goal is to ease the financial burden on families and future parents.
Key points
Increased Child Tax Credit: Parents may receive more financial support for each child, with higher amounts for children under 6 years old.
New Tax Credit for Pregnant Mothers: Pregnant women who are at least 20 weeks gestation can claim a new tax credit of up to $2,800.
Changes to Earned Income Tax Credit (EITC): The rules for calculating EITC have been modified, which may affect the refund amount for low- and middle-income individuals.
Elimination of Additional Exemption for Dependents: Starting in 2026, there will no longer be an additional tax deduction for dependents.
Elimination of Head of Household Filing Status: Starting in 2026, the 'head of household' filing status will be removed, which may impact tax liability for some individuals.
Limitation on State and Local Tax (SALT) Deduction: Individual taxpayers will no longer be able to deduct most state and local taxes from their federal income.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_1382
Sponsor: Sen. Banks, Jim [R-IN]
Process start date: 2025-04-09
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Summarized by: gemini-2.5-flash
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Family First Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_S_1382.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2025-04-09.

What are the main provisions?

Key points include:

  • Increased Child Tax Credit: Parents may receive more financial support for each child, with higher amounts for children under 6 years old.
  • New Tax Credit for Pregnant Mothers: Pregnant women who are at least 20 weeks gestation can claim a new tax credit of up to $2,800.
  • Changes to Earned Income Tax Credit (EITC): The rules for calculating EITC have been modified, which may affect the refund amount for low- and middle-income individuals.
  • Elimination of Additional Exemption for Dependents: Starting in 2026, there will no longer be an additional tax deduction for dependents.
  • Elimination of Head of Household Filing Status: Starting in 2026, the 'head of household' filing status will be removed, which may impact tax liability for some individuals.
  • Limitation on State and Local Tax (SALT) Deduction: Individual taxpayers will no longer be able to deduct most state and local taxes from their federal income.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Banks, Jim [R-IN].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Family Benefits