January 13, 2025

Congressman Blake Moore Introduces Legislation to Enhance the Child Tax Credit and Provide Tax Relief for Parents

WASHINGTON– Today, Congressman Blake Moore introduced the Family First Act to support working American families with an updated and enhanced Child Tax Credit (CTC), tax relief for parents with young children, and a new tax credit for pregnant mothers. This legislation builds on the pro-family tax policies enacted in the Tax Cuts and Jobs Act of 2017 that are set to expire at the end of this year and heeds the call of the Trump-Vance Administration’s commitment to supporting working families.

“In everything I do in Washington, I bring Utah’s values to the table. And at the heart of our state’s dynamic growth and strong economic mobility are thriving families and communities,” said Congressman Blake Moore. “This year, with the expiration of provisions from the Tax Cuts and Jobs Act, we have a historic opportunity to champion pro-family policies. The Family First Act will streamline antiquated federal tax policies into an enhanced Child Tax Credit for working families and new tax credit for pregnant mothers. This fiscally responsible approach affirms the dignity of work and promotes marriage, supporting families as they build stronger and more prosperous communities for the next generation.”

“Utah is at the forefront of strengthening and growing families, with more kids born into strong families than in any other state,” said Governor Spencer Cox. “We’re grateful for Rep. Moore’s efforts to advance our work through his Family First Act, legislation that encourages work, promotes marriage, and provides equal treatment for both working and stay-at-home parents.”

"Thank you, Rep. Moore, for introducing the Family First Act,” said Hon. Marilyn Musgrave, Vice President of Government Affairs, Susan B. Anthony Pro-Life America. “Building and promoting a culture of life in our nation takes creativity and rethinking the status quo. The Family First Act advances this culture by providing tax credits for parents of unborn children. We applaud Rep. Moore for working to provide real support to families as they welcome their babies to the world."

"March for Life Action is grateful for Representative Moore’s introduction of the Family First Act, which increases support for families – starting with children in the womb," said Jeanne F. Mancini, President, March for Life Action. "We at March for Life Action will continue to work alongside lawmakers to cultivate a culture of life, where both mom and baby are protected.

“National Right to Life applauds Congressman Blake Moore for his work to protect mothers and their unborn babies through the Family First Act,” said Carol Tobias, President of National Right to Life. “The Family First Act includes a provision that would permit pregnant mothers to receive a monthly payment starting several months prior to a child’s due date. This life-affirming provision not only empowers mothers but also acknowledges that life begins before birth. This funding would directly support mothers and their unborn children to help prepare for the arrival of the baby.”

"Major credit to Congressman Blake Moore who absolutely gets it — when it comes to tax policy, we should be putting Family First,” said Terry Schilling, President, American Principles Project. "That's why he introduced the Family First Act. Working families are still getting crushed by 'Bidenflation,' and they need relief as soon as possible. We encourage the House of Representatives to support Moore's pro-life, pro-family approach to increasing and extending the Child Tax Credit."

"Mothers and fathers cannot afford to let Child Tax Credit expire especially during these tough economic times,” said Feminists for Life President Serrin Foster. “No parent should be forced to choose between their child and childcare, their family or housing and food, but that's where many are at right now. The Family First Act can help lift children out of poverty. Mothers, fathers, and families deserve better. That includes Black women who are pregnant and at high risk of maternal mortality. Adding support to women in the last half of their pregnancy is a major step forward."

How the Family First Act works:

Increases the CTC amount to $4,200 for families with a child between ages 0-5 and $3,000 for families with a child between ages 6-17. Families may claim the credit for up to six children annually.
Establishes a $2,800 tax credit for pregnant mothers.
A family must have earned at least $20,000 to receive the full CTC amount, or at least $10,000 for the full credit during pregnancy. The earnings thresholds will be annually indexed to inflation. Families earning less than the earnings thresholds will receive an amount proportional to their earnings.
A parent and each claimed child for the CTC must have a Social Security Number.
The credits are reduced by $50 for every $1,000 above the income phaseout thresholds of $200,000 for single-filers and $400,000 for joint-filers.
Simplifies the Earned Income Tax Credit (EITC) by consolidating the family portion of the EITC to not vary based on the number of dependents but separately maintains the adult dependent component of the EITC to ensure no family earns less than the EITC in its current form.

The bill is fully offset by consolidating and simplifying the EITC, repealing the dependent portion of the personal exemption, eliminating the child and dependent care tax credit, repealing the Head of Household filing status, and maintaining a $10,000 cap on state and local tax deductions. This proposal increases the CTC, provides tax relief for parents with young children, gives families more flexibility and choice as they raise their children, reduces marriage penalties in the tax code, and tackles waste and improper payments without adding to federal deficits.

Background:

In 2017, President Trump and the Republican Congress doubled the CTC, providing families with the financial security and flexibility needed to raise America’s next generation. With the Tax Cuts and Jobs Act of 2017 set to expire at the end of this year, the CTC will be cut in half to just $1,000. This year, Congress has a historic opportunity to imrpove the CTC and provide relief from inflation, generously support working families from pregnancy to childhood, eliminate marriage penalties, and encourage work—all without adding to the national deficit.

While the fertility rate has dropped below the replacement rate of 2.1 to 1.67 child per woman today (far below the fertility rate of 3 in 1950), Americans persistently say that they desire more children than they have. According to a 2023 Gallup poll, 44% of Americans believe two children is the ideal family size, and 45% of Americans favor having three or more children. But too often, policies, economy, and culture are not oriented toward helping working families succeed. While government initiatives cannot singly increase the birth rate, federal efforts and the tax code should be streamlined to work for, not against, the families and communities who are willing to make the sacrifice and take on the hard work of having and raising kids. The Family First Act is an important first step to support hardworking American families by creating a new national commitment to modernize and simplify antiquated federal policies into an updated and enhanced CTC for families, tax relief for parents with young children, and new tax credit for pregnant mothers.

This legislation is supported by SBA List, March for Life, American Principles Project, Americans United for Life, Faith & Freedom Coalition, Feminists for Life, Lutheran Center for Religious Liberty, and CatholicVote.

The full text of this legislation can be found here.

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