WASHINGTON, D.C. — In a bold move to bolster support for working families, Senator Jim Banks (R-IN) and Representative Blake Moore (R-UT) have introduced the Family First Act, a legislative proposal that promises significant enhancements to the Child Tax Credit (CTC). Unveiled in April 2025, the bill seeks to provide “real relief” by increasing the CTC to $4,200 for children under 6 years old and $3,000 for children aged 6 to 17, covering up to six children per family. Alongside these changes, the act introduces a new $2,800 tax credit for pregnant mothers and simplifies other tax provisions, positioning itself as a cornerstone of pro-family policy in the current Congress.

The Family First Act comes at a critical juncture, as provisions of the Tax Cuts and Jobs Act (TCJA) are set to expire, opening a window for tax code reform. With endorsements from conservative leaders and growing public interest, the bill has sparked widespread discussion about its potential to alleviate financial burdens for American families. This article explores the details of the Family First Act, its implications, and the debates surrounding its fiscal and social impact.

A Pro-Family Vision

The Family First Act aims to strengthen the financial foundation of working families by expanding the CTC, a federal tax benefit designed to offset the costs of raising children. Under current law, the CTC provides a maximum credit of $2,000 per child under 17. The Family First Act would significantly increase this amount, offering $4,200 for children under 6 and $3,000 for older children, with eligibility extended to families with up to six qualifying children. The credit is fully refundable, meaning families can receive the full amount even if they owe little or no federal income tax, provided they earn at least $20,000 annually.

In addition to the CTC expansion, the bill introduces a $2,800 tax credit for pregnant mothers, available starting at 20 weeks of pregnancy. This provision reflects a commitment to supporting families from the earliest stages of child-rearing. The act also simplifies the Earned Income Tax Credit (EITC), a benefit for low- to moderate-income workers, and eliminates certain tax provisions, such as the state and local tax (SALT) deduction cap and the head of household filing status, to streamline the tax code.

Senator Jim Banks, the bill’s lead sponsor in the Senate, emphasized its focus on working families. In a post on X, he stated, “Last week, I introduced the Family First Act, which would expand the Child Tax Credit and strengthen support for working families across the country. This is a commonsense solution that’s going to put more hard-earned money back into the pockets of Hoosier families.” Representative Blake Moore, leading the effort in the House, highlighted the bill’s alignment with the expiration of TCJA provisions, saying, “This year, 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 a new tax credit for pregnant mothers.”

Addressing Rising Costs

The Family First Act responds to the economic challenges facing American families, particularly the rising costs of childcare, education, and healthcare. According to the U.S. Department of Agriculture, the average cost of raising a child to age 18 was approximately $310,605 in 2023, a figure that has climbed steadily in recent years. For families with young children, expenses such as daycare and medical care can be particularly burdensome, often consuming a significant portion of household income.

By increasing the CTC to $4,200 for children under 6, the Family First Act targets the years when childcare costs are typically highest. The $3,000 credit for older children acknowledges the ongoing expenses of school-aged youth, from extracurricular activities to clothing and food. The refundable nature of the credit ensures that lower-income families, who may not have substantial tax liabilities, can still benefit, potentially receiving cash refunds to cover essential expenses.

The $2,800 prenatal tax credit is a novel feature, aimed at supporting expectant mothers during pregnancy. This provision has garnered praise from pro-life advocates, who see it as a tangible way to affirm the value of unborn children. However, it has also sparked debate about its implementation, with some questioning how eligibility at 20 weeks will be verified and whether the credit adequately addresses prenatal care costs.

Fiscal Implications and Criticisms

While the Family First Act has been hailed as a pro-family measure, its fiscal impact has drawn scrutiny. The American Enterprise Institute (AEI) estimates that, if the TCJA is extended, the bill could cost nearly $600 billion over the next decade. This figure accounts for the expanded CTC, the new prenatal credit, and changes to the EITC. Critics argue that the bill’s generosity, particularly its extension of net income tax refunds to higher-income families, could strain federal budgets.

AEI’s analysis highlights that the Family First Act would increase the income threshold at which families begin owing federal income taxes. For a married couple with two children, the threshold would rise from $68,000 to $94,000, well above the median household income of $81,000 in 2023. This shift could result in over half of all families receiving net refunds, including some in the top half of the income distribution, raising questions about the bill’s targeting efficiency.

Supporters counter that the cost is justified by the bill’s social and economic benefits. They argue that investing in families strengthens the workforce, reduces poverty, and promotes long-term economic stability. The requirement that families earn at least $20,000 to receive the full CTC ensures that the credit rewards work, aligning with conservative principles of personal responsibility.

Political and Social Context

The Family First Act has emerged as a flagship proposal for pro-family conservatives, with Banks and Moore positioning it as a response to cultural and economic pressures on families. The bill’s introduction in April 2025 coincides with a broader push to prioritize family-friendly policies in the wake of the TCJA’s impending expiration. Posts on X reflect enthusiasm among conservative users, with one stating, “The ‘Family First Act,’ sponsored by Sen. Jim Banks and Rep. Blake Moore, would raise the credit to $4,200 for children under 6 years old and $3,000 for older children. Families can claim the credit for up to six children and would be ‘fully refundable.’”

However, the bill faces challenges in a divided Congress. While it has garnered support from Republican lawmakers, its passage will likely require bipartisan backing, particularly in the Senate. Some Democrats have expressed concerns about the elimination of the SALT deduction cap, which benefits residents of high-tax states, and the head of household filing status, which supports single parents. These provisions could complicate negotiations, as they pit regional and demographic interests against the bill’s broader goals.

The prenatal tax credit has also sparked debate, with progressive critics questioning its alignment with reproductive rights and others praising its innovative approach to supporting mothers. The requirement that all qualifying children and filers have valid Social Security Numbers has drawn attention as well, with some interpreting it as a measure to exclude undocumented immigrants from benefits.

Public Sentiment and Future Prospects

Public reaction to the Family First Act has been largely positive, particularly among families who stand to benefit from the expanded credits. On X, users have shared stories of financial strain and expressed hope that the bill will ease their burdens. One post by @TheNatPulse summarized the bill’s key points, noting, “Indiana Senator Jim Banks introduced the Family First Act, proposing increased tax credits for families with children and pregnant women.”

The bill’s future depends on its ability to navigate legislative hurdles and maintain momentum. As Congress debates tax reform in 2025, the Family First Act could serve as a model for balancing fiscal responsibility with social priorities. Its emphasis on work, family, and simplicity resonates with a broad swath of Americans, but its success will hinge on addressing concerns about cost and equity.

Conclusion

The Family First Act, sponsored by Senator Jim Banks and Representative Blake Moore, represents a significant step toward supporting American families through an expanded Child Tax Credit and a new prenatal tax credit. By offering $4,200 for children under 6, $3,000 for older children, and $2,800 for pregnant mothers, the bill aims to provide “real relief” to working families facing rising costs. Its streamlined approach to the tax code, including simplifications to the EITC and eliminations of certain deductions, underscores a commitment to efficiency and fairness.

As the nation grapples with economic challenges and cultural shifts, the Family First Act offers a vision of policy that prioritizes families as the backbone of society. While its fiscal implications and political hurdles remain points of contention, its potential to transform the lives of millions of Americans is undeniable. As Senator Banks and Representative Moore continue to champion the bill, the Family First Act stands as a testament to the enduring value of putting families first.