Family First Act

Permanently changes the Child Tax Credit and creates a new refundable tax credit for pregnant mothers, with eligibility rules, income limits, identification and a physician certification tied to at least 20 weeks gestation. It also makes broad changes across the Internal Revenue Code that take effect for tax years beginning after December 31, 2025.

The broader IRC changes rewrite large parts of the Earned Income Tax Credit, eliminate the additional dependent exemption and the head-of-household filing status, change dependent-care credit rules, limit state and local tax deductions for individuals, add many conforming amendments, and create a new penalty for tax return preparers. Many technical and administrative changes are included and most provisions apply to taxable years beginning after 2025.

Introduced April 9, 2025 by James E. Banks · Last progress April 9, 2025