[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 353 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 353
To amend the Internal Revenue Code of 1986 to enhance the child tax
credit, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 13, 2025
Mr. Moore of Utah introduced the following bill; which was referred to
the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to enhance the child tax
credit, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Family First Act''.
TITLE I--CHILD TAX CREDIT AND TAX CREDIT FOR PREGNANT MOTHERS
SEC. 101. PERMANENT EXPANSION OF CHILD TAX CREDIT.
(a) In General.--Section 24 of the Internal Revenue Code of 1986 is
amended--
(1) by striking subsections (a) through (e) and inserting
the following new subsections:
``(a) Allowance of Credit.--
``(1) In general.--There shall be allowed as a credit
against the tax imposed by this chapter for the taxable year an
amount equal to the applicable percentage of the base credit
amount.
``(2) Base credit amount.--For purposes of paragraph (1),
the base credit amount shall be an amount equal to the sum of--
``(A) for each qualifying child who has not
attained age 6 as of the close of the calendar year in
which the taxable year of the taxpayer begins, $4,200,
and
``(B) for each qualifying child of the taxpayer who
is not described in subparagraph (A), $3,000.
``(b) Applicable Percentage and Limitation Based on Adjusted Gross
Income.--
``(1) Applicable percentage.--For purposes of subsection
(a), the applicable percentage shall be--
``(A) in the case of a taxpayer whose modified
adjusted gross income is equal to or greater than
$20,000, 100 percent, or
``(B) in the case of a taxpayer whose modified
adjusted gross income is less than $20,000, an amount
(expressed as a percentage) equal to the quotient of--
``(i) the modified adjusted gross income of
the taxpayer, divided by
``(ii) $20,000.
``(2) Limitation.--The amount of the credit allowable under
subsection (a) shall be reduced (but not below zero) by $50 for
each $1,000 (or fraction thereof) by which the taxpayer's
modified adjusted gross income exceeds--
``(A) in the case of a joint return, $400,000, or
``(B) in any other case, $200,000.
``(3) Modified adjusted gross income.--For purposes of this
subsection, the term `modified adjusted gross income' means
adjusted gross income increased by any amount excluded from
gross income under section 911, 931, or 933.
``(4) Adjustment for inflation.--
``(A) In general.--In the case of a taxable year
beginning after 2026, each of the $20,000 amounts in
paragraph (1) shall be increased by an amount equal
to--
``(i) $20,000, multiplied by
``(ii) the cost-of-living adjustment
determined under section 1(f)(3) for the
calendar year in which the taxable year begins,
determined by substituting `2025' for `2016' in
subparagraph (A)(ii) thereof.
``(B) Rounding.--If any increase under this
paragraph is not a multiple of $100, such increase
shall be rounded to the next lowest multiple of $100.
``(c) Qualifying Child.--For purposes of this section--
``(1) In general.--The term `qualifying child' means a
qualifying child of the taxpayer (as defined in section 152(c))
who has not attained age 18 as of the close of the calendar
year in which the taxable year of the taxpayer begins.
``(2) Exception for certain noncitizens.--The term
`qualifying child' shall not include any individual who would
not be a dependent if subparagraph (A) of section 152(b)(3)
were applied without regard to all that follows `resident of
the United States'.
``(d) Limitation on Number of Children.--The number of qualifying
children of a taxpayer for which a credit may be allowed under this
section for any taxable year shall not exceed 6.
``(e) Identification Requirements.--
``(1) In general.--No credit shall be allowed under this
section to a taxpayer who does not include on the return of tax
for the taxable year--
``(A) the social security number of the taxpayer
(and, in the case of a joint return, the social
security number of at least 1 spouse), and
``(B) with respect to any qualifying child, the
name and the social security number of such qualifying
child.
``(2) Social security number defined.--For purposes of this
subsection, the term `social security number' means, with
respect to a return of tax, a social security number issued to
an individual by the Social Security Administration, but only
if the social security number is issued--
``(A) to a citizen of the United States or pursuant
to subclause (I) (or that portion of subclause (III)
that relates to subclause (I)) of section
205(c)(2)(B)(i) of the Social Security Act, and
``(B) before the due date of filing such return.'',
(2) by striking subsections (h) through (j),
(3) in subsection (k)--
(A) by striking paragraph (2) and inserting the
following:
``(2) Puerto rico.--In the case of any bona fide resident
of Puerto Rico (within the meaning of section 937(a)), the
credit determined under this section shall be allowable to such
resident.'', and
(B) in paragraph (3)--
(i) in subparagraph (A), by striking ``and
without regard to the application of this
section to bona fide residents of Puerto Rico
under subsection (i)(1)'', and
(ii) in subparagraph (C), by striking
clause (ii) and inserting the following:
``(ii) Application of section in event of
absence of approved plan.--In the case of a
taxable year with respect to which a plan is
not approved under subparagraph (B), rules
similar to the rules of paragraph (2) shall
apply with respect to bona fide residents of
American Samoa (within the meaning of section
937(a)).'', and
(4) by redesignating subsection (k) (as amended by
paragraph (3)) as subsection (h).
(b) Treatment as Fully Refundable.--
(1) Credit moved to subpart relating to refundable
credits.--
(A) In general.--The Internal Revenue Code of 1986
is amended--
(i) by redesignating section 24, as amended
by this section, as section 36C, and
(ii) by moving such section, as so
redesignated, from subpart A of part IV of
subchapter A of chapter 1 to the location
immediately after section 36B in subpart C of
part IV of subchapter A of chapter 1.
(B) Technical amendment.--Subsection (a) of section
36C of such Code, as moved and redesignated by
subparagraph (A), is amended by striking ``this
chapter'' and inserting ``this subtitle''.
(C) Clerical amendments.--
(i) The table of sections for subpart A of
part IV of subchapter A of chapter 1 of such
Code is amended by striking the item relating
to section 24.
(ii) The table of sections for subpart C of
part IV of subchapter A of chapter 1 of such
Code is amended by adding at the end the
following new item:
``Sec. 36C. Child tax credit.''.
(2) Conforming amendments.--
(A) Section 26(b)(2) of such Code is amended--
(i) by striking ``, and'' at the end of
subparagraph (Y) and inserting a period,
(ii) by inserting ``and'' at the end of
subparagraph (X), and
(iii) by striking subparagraph (Z).
(B) Section 45R(f)(3)(B) of such Code is amended to
read as follows:
``(B) Special rule.--Any amounts paid pursuant to
an agreement under section 3121(l) (relating to
agreements entered into by American employers with
respect to foreign affiliates) which are equivalent to
the taxes referred to in subparagraph (A) shall be
treated as taxes referred to in such subparagraph.''.
(C) Section 48D(d)(4) of such Code is amended by
striking ``section 24(k)'' and inserting ``section
36C(h)''.
(D) Section 152(f)(6)(B)(ii) of such Code is
amended by striking ``section 24'' and inserting
``section 36C''.
(E) Section 501(c)(26) of such Code is amended in
the flush matter at the end by striking ``section
24(c))'' and inserting ``section 36C(c))''.
(F) Section 3402(f)(1)(C) of such Code is amended
by striking ``section 24 (determined after application
of subsection (j) thereof)'' and inserting ``section
36C''.
(G) Section 6103(l)(13)(A)(v) of such Code is
amended by striking ``section 24'' and inserting
``section 36C''.
(H) Section 6211(b)(4)(A) of such Code is amended--
(i) by striking ``24 by reason of
subsections (d) and (i)(1) thereof,'',
(ii) by inserting ``and 36C'' after
``36B,'', and
(iii) by striking ``, 6428, 6428A, 6428B,
and 7527A''.
(I) Section 6213(g)(2) of such Code is amended--
(i) in subparagraph (I), by striking
``correct TIN required under section 24(e)''
and inserting ``correct social security number
required under section 36C(e)'',
(ii) in subparagraph (L)--
(I) by striking ``24, or 32'' and
inserting ``32, or 36C'', and
(II) by striking ``TIN'' each place
it appears and inserting ``TIN or
social security number'', and
(iii) in subparagraph (P)--
(I) by striking ``24(g)(2)'' and
inserting ``36C(g)(2)'', and
(II) by striking ``section 24'' and
inserting ``section 36C''.
(J) Section 6402(m) of such Code is amended by
striking ``section 24 (by reason of subsection (d)
thereof) or 32'' and inserting ``section 32 or 36C''.
(K) Section 6417(f) of such Code is amended by
striking ``section 24(k)'' and inserting ``section
36C(h)''.
(L) Section 6695(g)(2) of such Code is amended by
striking ``24, 25A(a)(1), or 32'' and inserting
``25A(a)(1), 32, or 36C''.
(M) Section 1324(b)(2) of title 31, United States
Code, is amended--
(i) by striking ``24,'', and
(ii) by inserting ``36C,'' after ``36B,''.
(N) Section 1613(a)(11)(A) of the Social Security
Act (42 U.S.C. 1382b(a)(11)(A)) is amended by striking
``section 24 of the Internal Revenue Code of 1986
(relating to child tax credit) by reason of subsection
(d) thereof'' and inserting ``section 36C of the
Internal Revenue Code of 1986 (relating to child tax
credit)''.
(O) Chapter 77 of such Code is amended by striking
section 7527A (and the item relating to such section in
the table of sections for such chapter).
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
SEC. 102. TAX CREDIT FOR PREGNANT MOTHERS.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 36C (as redesignated by section 101) the following new section:
``SEC. 36D. CREDIT FOR PREGNANT MOTHERS.
``(a) Allowance of Credit.--In the case of an eligible taxpayer
with a qualifying unborn child, there shall be allowed as a credit
against the tax imposed by this chapter for the taxable year an amount
equal to the applicable percentage of $2,800.
``(b) Applicable Percentage.--
``(1) In general.--For purposes of subsection (a), the
applicable percentage shall be--
``(A) in the case of a taxpayer whose modified
adjusted gross income is equal to or greater than
$10,000, 100 percent, or
``(B) in the case of a taxpayer whose modified
adjusted gross income is less than $10,000, the amount
(expressed as a percentage) equal to the quotient of--
``(i) the modified adjusted gross income of
the taxpayer, divided by
``(ii) $10,000.
``(2) Limitation.--The amount of the credit allowable under
subsection (a) shall be reduced (but not below zero) by $50 for
each $1,000 (or fraction thereof) by which the taxpayer's
modified adjusted gross income exceeds--
``(A) in the case of a joint return, $400,000, or
``(B) in any other case, $200,000.
``(3) Modified adjusted gross income.--For purposes of this
subsection, the term `modified adjusted gross income' has the
same meaning given such term in section 36C(b)(3).
``(4) Adjustment for inflation.--
``(A) In general.--In the case of a taxable year
beginning after 2026, each of the $10,000 amounts in
paragraph (1) shall be increased by an amount equal
to--
``(i) $10,000, multiplied by
``(ii) the cost-of-living adjustment
determined under section 1(f)(3) for the
calendar year in which the taxable year begins,
determined by substituting `2025' for `2016' in
subparagraph (A)(ii) thereof.
``(B) Rounding.--If any increase under this
paragraph is not a multiple of $100, such increase
shall be rounded to the next lowest multiple of $100.
``(c) Qualifying Unborn Child.--
``(1) In general.--For purposes of this section, the term
`qualifying unborn child' means an unborn child whose
gestational age is 20 weeks or greater, as certified by a
physician in accordance with paragraph (2).
``(2) Certification.--
``(A) In general.--Upon the request of the mother,
a physician may make a determination with respect to
the gestational age of the unborn child. Any
determination made under this paragraph shall be based
on the reasonable medical judgment of the physician
following such inquiries, examinations, and tests as a
reasonably prudent physician would deem necessary for
purposes of making such determination.
``(B) Form.--If the physician has made a
determination pursuant to subparagraph (A) that the
gestational age of the unborn child is 20 weeks or
greater, such physician may, upon the request of the
mother, provide the mother with a form which includes
the following:
``(i) The gestational age and the expected
due date of the unborn child.
``(ii) The name and social security number
of the mother.
``(iii) If applicable, the name and social
security number of the spouse of such mother.
``(iv) The name and contact information of
the physician.
``(v) A written certification from such
physician stating, under penalty of perjury
pursuant to section 1746 of title 28, that--
``(I) the mother was determined to
have been pregnant with the unborn
child, according to standard medical
practice, by such physician, and
``(II) such physician has
determined that, in their reasonable
medical judgment, the gestational age
of the unborn child is 20 weeks or
greater.
``(vi) A written certification from the
mother of the unborn child stating, under
penalty of perjury pursuant to section 1746 of
title 28, United States Code, that she--
``(I) is the biological mother of