119th Congress · introduced in the House · Jan 13, 2025
Family First Act
Official title from Congress.gov
Latest action (Jan 13, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jan 13, 2025)
Family First Act
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.
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.
The bill provides a new refundable tax credit for pregnant mothers of up to $2,800 for each unborn child whose gestational age is 20 weeks or more. The tax credit phases out once a taxpayer’s modified adjusted gross income exceeds a certain threshold.
The bill permanently extends the $10,000 limit on the SALT deduction for individuals. (Currently, the SALT deduction limit for individuals expires in 2026.)
The bill permanently eliminates the additional personal exemption for dependents. (Under current law, an exemption for dependents is available starting in 2026.)
Show the full summary (4 more paragraphs)Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
12 citations.
NISKANEN CENTER FOR PUBLIC POLICY · lobbying firm or registrant: NISKANEN CENTER FOR PUBLIC POLICY
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · amended · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
Amount not reported
H.R. 2450/S. 1234 SSI Savings Penalty Elimination Act H.R. 353/S. 1382 Family First Act Child Tax Credit expansion Newborn Credit engagement
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
NATIONAL COUNCIL OF JEWISH WOMEN · lobbying firm or registrant: NATIONAL COUNCIL OF JEWISH WOMEN
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Family issues/Abortion/Adoption
$10,000
Spent on own lobbying
…All Families Act (HR 1002/S 437) Support the ACE Veterans Act Oppose the Born-Alive Abortion Survivors Protection Act (HR 21/S 6) Oppose the Family First Act (HR 353) Support World Contraception Day Resolution (H Con Res 53) Support the Access to Birth Control Act (HR 4084/S 2302) Support Reproductive Rights are Human Right…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NISKANEN CENTER FOR PUBLIC POLICY · lobbying firm or registrant: NISKANEN CENTER FOR PUBLIC POLICY
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Unemployment
$20,000
Spent on own lobbying
Support for: H.R. 353 / S. 1382 Family First Act, Family Stability and Opportunity Vouchers Act, Unemployment Insurance Administrative Reform
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL COUNCIL OF JEWISH WOMEN · lobbying firm or registrant: NATIONAL COUNCIL OF JEWISH WOMEN
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 17, 2025 · issue area: Family issues/Abortion/Adoption
$10,000
Spent on own lobbying
…All Families Act (HR 1002/S 437) Support the ACE Veterans Act Oppose the Born-Alive Abortion Survivors Protection Act (HR 21/S 6) Oppose the Family First Act (HR 353) Support World Contraception Day Resolution (H Con Res 53) Support the Access to Birth Control Act (HR 4084/S 2302) Support Reproductive Rights are Human Right…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUSAN B ANTHONY LIST · lobbying firm or registrant: SUSAN B ANTHONY LIST
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$490,000
Spent on own lobbying
Unborn Child Tax Credit; S.1630, H.R.3235 More Opportunity for Moms to Succeed Act; H.R. 353, S.1382 Family First Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUSAN B ANTHONY LIST · lobbying firm or registrant: SUSAN B ANTHONY LIST
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Family issues/Abortion/Adoption
$490,000
Spent on own lobbying
…Women and Families Act; S.178, H.R.627 Ensuring Accurate and Complete Abortion Data Reporting Act of 2025; Abortion Funding; Contraception Issues; IVF Issues; H.R. 353, S.1382 Family First Act; National Defense Authorization Act; H.R.271 Defund Planned Parenthood Act; S. 203 Defund Planned Parenthood Act; Supreme Court Decisi…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL COUNCIL OF JEWISH WOMEN · lobbying firm or registrant: NATIONAL COUNCIL OF JEWISH WOMEN
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 18, 2025 · issue area: Family issues/Abortion/Adoption
$10,000
Spent on own lobbying
…All Families Act (HR 1002/S 437) Support the ACE Veterans Act Oppose the Born-Alive Abortion Survivors Protection Act (HR 21/S 6) Oppose the Family First Act (HR 353)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NISKANEN CENTER FOR PUBLIC POLICY · lobbying firm or registrant: NISKANEN CENTER FOR PUBLIC POLICY
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 17, 2025 · issue area: Unemployment
$20,000
Spent on own lobbying
Support for: H.R. 353 / S. 1382 Family First Act, Family Stability and Opportunity Vouchers Act, Unemployment Insurance Administrative Reform
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NISKANEN CENTER FOR PUBLIC POLICY · lobbying firm or registrant: NISKANEN CENTER FOR PUBLIC POLICY
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Unemployment
$20,000
Spent on own lobbying
Support for: H.R. 353 / S. 1382 Family First Act, Family Stability and Opportunity Vouchers Act, Unemployment Insurance Administrative Reform
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUSAN B ANTHONY LIST · lobbying firm or registrant: SUSAN B ANTHONY LIST
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 17, 2025 · issue area: Taxation/Internal Revenue Code
$600,000
Spent on own lobbying
…redit; More Opportunity for Moms to Succeed Act; H.R. 570 To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths; H.R. 353 Family First Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUSAN B ANTHONY LIST · lobbying firm or registrant: SUSAN B ANTHONY LIST
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 17, 2025 · issue area: Family issues/Abortion/Adoption
$600,000
Spent on own lobbying
…pect to stillbirths; Abortion Funding; Contraception Issues; IVF Issues; H.R.895 Ensuring Justice for Victims of Partial-Birth Abortion Act; Paid Family Leave; H.R. 353 Family First Act; H.R.343 Title X Abortion Provider Prohibition Act; H.R.272 Protecting Life and Taxpayers Act; H.R.271 Defund Planned Parenthood Act; Second C…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL COUNCIL OF JEWISH WOMEN · lobbying firm or registrant: NATIONAL COUNCIL OF JEWISH WOMEN
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 16, 2025 · issue area: Family issues/Abortion/Adoption
$10,000
Spent on own lobbying
…All Families Act (HR 1002/S 437) Support the ACE Veterans Act Oppose the Born-Alive Abortion Survivors Protection Act (HR 21/S 6) Oppose the Family First Act (HR 353)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing