3.0.0 353 2026-02-06T16:14:15Z 2026-02-06T16:14:15Z House H HR 2025-01-13 119 https://www.congress.gov/bill/119th-congress/house-bill/353 <pre>[Congressional Record Volume 171, Number 6 (Monday, January 13, 2025)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. MOORE of Utah:H.R. 353.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H112]</pre> hswm00 Ways and Means Committee House Standing Referred To 2025-01-13T17:00:15Z 119 1382 S 2025-04-09 Read twice and referred to the Committee on Finance. Related bill CRS 2025-01-13 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-01-13 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-01-13 Introduced in House IntroReferral 1000 9 Library of Congress M001213 Rep. Moore, Blake D. [R-UT-1] Blake Moore R UT D. 1 N B001321 Rep. Barrett, Tom [R-MI-7] Tom Barrett R MI 7 2025-02-26 False Taxation Taxation 2025-02-14T18:45:05Z

00 2025-01-13 Introduced in House 2026-02-06T16:13:06Z <p><strong>Family First Act</strong></p><p>This bill increases the child tax credit and provides a new tax credit for pregnant mothers. The bill also makes changes to the state and local tax (SALT) deduction, earned income tax credit (EITC), head of household filing status, tax exemption for dependents, and deduction for dependent care expenses.</p><p>This bill increases the child tax credit to as much as $4,200 for each child (depending on the child’s age and the taxpayer's modified adjusted gross income) and makes the tax credit fully refundable. (Currently, a portion is refundable.) Under the bill, the child tax credit is limited to six children and phases out once a taxpayer’s modified adjusted gross income exceeds a certain threshold.</p><p>The bill provides a new refundable tax credit for pregnant mothers of up to&nbsp;$2,800 for each unborn child whose gestational age is 20 weeks or more.&nbsp;The tax credit phases out once a taxpayer’s modified adjusted gross income exceeds a certain threshold.</p><p>The bill permanently extends the $10,000 limit on the SALT deduction for individuals. (Currently, the SALT deduction limit for individuals expires in 2026.) &nbsp;</p><p>The bill permanently eliminates the additional&nbsp;personal exemption for dependents. (Under current law, an exemption for dependents is available starting in 2026.)</p><p>This bill also eliminates the</p><p>• &nbsp; &nbsp;head of household filing status,&nbsp;<br/>• &nbsp; &nbsp;tax credit for dependent care expenses for children under 13 years old, and&nbsp;<br/>• &nbsp; &nbsp;different percentages that apply based on the number of qualifying children in the EITC calculation.</p>

Display Title 45 2025-02-06T23:38:16Z Short Title(s) as Introduced 101 2025-02-06T23:38:16Z Introduced in House IH Official Title as Introduced 6 2025-02-06T23:33:18Z Introduced in House IH Introduced in House 2025-01-13T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr353ih/xml/BILLS-119hr353ih.xml 2025-01-13 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.