I 
119TH CONGRESS 
1ST SESSION H. R. 1308 
To provide monthly payments for eligible pregnant women and parents to 
improve the ability of families to provide for their children and other 
family members, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 13, 2025 
Mr. GOLDEN of Maine introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To provide monthly payments for eligible pregnant women 
and parents to improve the ability of families to provide 
for their children and other family members, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Family Income Supple-
mental Credit Act’’ or the ‘‘FISC Act’’. 
SEC. 2. FAMILY INCOME SUPPLEMENTS. 
(a) APPLICATIONS.— 
(1) IN GENERAL.— 
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(A) QUALIFIED
PREGNANT
WOMAN.—A 
pregnant woman may apply to the Commis-
sioner of Social Security (in this section re-
ferred to as the ‘‘Commissioner’’) for monthly 
payments under this section with respect to the 
pregnancy. 
(B) QUALIFIED CAREGIVER.—A qualified 
caregiver of an eligible child may apply to the 
Commissioner for monthly payments under this 
section with respect to the eligible child. 
(2) CONTENTS.—The application shall contain 
the following: 
(A) PREGNANT WOMAN.— 
(i) IN GENERAL.—An application sub-
mitted pursuant to paragraph (1)(A) shall 
contain— 
(I) the name, residential address, 
and social security account or tax 
identification number of the applicant; 
(II) the expected due date of the 
birth; 
(III) the name and address of the 
person who is providing pre-natal care 
with respect to the pregnancy; 
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(IV) a specification of the income 
of the applicant for the then most re-
cently ended taxable year of the appli-
cant; and 
(V) a statement as to whether 
the applicant is married. 
(ii) BEGINNING OF PREGNANCY.—For 
purposes of this section, the date a preg-
nancy began shall be determined on the 
basis commonly used by licensed physi-
cians. 
(B) QUALIFIED CAREGIVER.—An applica-
tion submitted pursuant to paragraph (1)(B) 
shall contain— 
(i) the name and residential address 
of the child and of each qualified caregiver 
of the child; 
(ii) the age of the child; 
(iii) the social security account or tax 
identification number of the child; 
(iv) the social security account num-
ber or tax identification number of each 
qualified caregiver of the child; 
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(v) a specification of the income of the 
applicant for the then most recently ended 
taxable year of the applicant; and 
(vi) a statement as to whether the ap-
plicant is married. 
(b) DEFINITIONS.—In this section: 
(1) ELIGIBLE
CHILD.—The term ‘‘eligible 
child’’ means an individual who— 
(A) has not attained 18 years of age; 
(B) has provided not more than half of 
their own financial support during the most re-
cent taxable year of the child; and 
(C) is a citizen or national of the United 
States, or a permanent resident alien. 
(2) QUALIFIED CAREGIVER.— 
(A) IN
GENERAL.—The term ‘‘qualified 
caregiver’’ means, with respect to a child, an in-
dividual who— 
(i) has attained 18 years of age; 
(ii) resides with the child; and 
(iii) provides economic support for the 
child. 
(B) FRAUD DISQUALIFICATION.—Notwith-
standing subparagraph (A), the term ‘‘qualified 
caregiver’’ does not include an individual if— 
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(i) the Commissioner, after notice and 
an opportunity for hearing, finds that the 
individual committed fraud in relation to 
the program under this section; and 
(ii) the finding has not been reversed 
or vacated by a court of law. 
(c) ENTITLEMENT.—On approval by the Commis-
sioner of an application submitted pursuant to subsection 
(a), the applicant shall become a beneficiary entitled to 
monthly payments under this section— 
(1) for the calendar month in which the appli-
cation is so submitted and each subsequent calendar 
month, if at any time in the month the beneficiary 
is a pregnant woman whose pregnancy has lasted for 
at least 20 weeks; and 
(2) for each calendar month after the calendar 
month in which an eligible child is born, in which 
the beneficiary is a qualified caregiver of the eligible 
child. 
(d) AMOUNT OF MONTHLY PAYMENT.— 
(1) IN GENERAL.— 
(A) WITH RESPECT TO A PREGNANCY.— 
The amount of the monthly payment to a bene-
ficiary under this section with respect to a preg-
nancy shall be $800. 
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(B) WITH
RESPECT
TO
AN
ELIGIBLE 
CHILD.—The amount of the monthly payment 
to a beneficiary under this section with respect 
to each eligible child shall be— 
(i) $400, if the child has not attained 
6 years of age; or 
(ii) $250, if the child has attained 6 
years of age. 
(2) MARRIAGE BONUS.—The total amount of 
the monthly payment to a beneficiary under para-
graph (1) shall be increased by 20 percent if the 
beneficiary is— 
(A) a married pregnant woman; or 
(B) married to a qualified caregiver of an 
eligible child of the beneficiary. 
(3) PHASE-OUT.—The total amount of the 
monthly payment to a beneficiary under the pre-
ceding provisions of this subsection shall be de-
creased (but not below zero) by $16.67 for each 
whole $1,000 by which— 
(A) the adjusted gross income of the bene-
ficiary for the then most recently ended taxable 
year of the beneficiary exceeds $125,000; or 
(B) if the beneficiary and the spouse of the 
beneficiary filed a joint return of Federal in-
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come tax for that taxable year, the total ad-
justed gross income of the beneficiary and the 
spouse of the beneficiary for the taxable year 
exceeds $250,000. 
(4) LIMITATION.—The total amount of the 
monthly payment to a beneficiary under the pre-
ceding provisions of this subsection shall not exceed 
1⁄12 of the total adjusted gross income of the bene-
ficiary and the spouse (if any) of the beneficiary for 
the then most recently ended taxable year of the 
beneficiary. 
(e) RECIPIENT
OF PAYMENT.—The Commissioner 
may make payments under the preceding provisions of this 
section with respect to an eligible child to only 1 qualified 
caregiver of the eligible child. 
(f) PROVISIONAL CONTINUATION OF BENEFITS FOR 
LIMITED PERIOD IN CERTAIN CASES.—In the case of a 
beneficiary under this section with respect to a pregnancy 
that results in the birth of a child— 
(1) the entitlement of the beneficiary with re-
spect to the pregnancy is deemed to be converted 
into an entitlement to benefits under this section 
with respect to the child, subject to the submission 
by a qualified caregiver of the child, within 90 days 
after the birth, of an application pursuant to sub-
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section (a)(1)(B) and the approval by the Commis-
sioner of the application; and 
(2) the Commissioner— 
(A) shall ensure that benefit payments 
under this section to a qualified caregiver of the 
child are not interrupted during that 90-day pe-
riod; and 
(B) may not seek to recover any benefit 
payment made under this section to a qualified 
caregiver of the child on account of the entitle-
ment with respect to the child, if such a quali-
fied caregiver does not submit such an applica-
tion within that 90-day period or an application 
so submitted is disapproved. 
(g) ADMINISTRATIVE PROVISIONS.— 
(1) BUREAU OF FAMILY STATISTICS.—There is 
established in the Social Security Administration the 
Bureau of Family Statistics (in this section referred 
to as the ‘‘Bureau’’). 
(2) DUTIES.—The Bureau shall gather and 
provide to the Commissioner such statistical purpose 
(as defined in section 3561 of title 44, United States 
Code) information as is necessary to enable the 
Commissioner to carry out this section. 
(h) REGULATIONS.— 
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(1) IN GENERAL.—The Commissioner shall pre-
scribe such regulations as are necessary to carry out 
this section. 
(2) SYSTEM FOR REPORTING CHANGE IN STA-
TUS.—The Commissioner shall develop and imple-
ment a system to allow an applicant or beneficiary 
pursuant to this section to report a change in the 
marital or caregiver status of the applicant or bene-
ficiary. 
(i) ANNUAL REPORTS.—The Commissioner shall pre-
pare and submit to the Congress annual reports on the 
activities undertaken under this section. Each such report 
shall, with respect to the then most recently completed cal-
endar year— 
(1) specify the average length of time from the 
date the Commissioner received an application sub-
mitted pursuant to this section with respect to a 
pregnancy or an eligible child to the date the 1st 
payment is made under this section with respect to 
the pregnancy or the eligible child; 
(2) include recommendations to reduce the av-
erage; and 
(3) specify the total of the amounts paid under 
this section in the calendar year. 
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(j) APPROPRIATION.—Out of any amounts in the 
Treasury of the United States not otherwise appropriated, 
there are appropriated such sums as are necessary to 
carry out this section. 
(k) EFFECTIVE DATE.—This section shall take effect 
on the 1st day of the 1st calendar month that begins 1 
year or more after the date of the enactment of this sec-
tion. 
SEC. 3. REPEAL OF CHILD TAX CREDIT. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by striking section 24 (and by striking 
the item relating to such section in the table of sections 
for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 26(b)(2) of such Code is amended 
by striking subparagraph (Z). 
(2) 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 Amer-
ican employers with respect to foreign affiliates) 
which are equivalent to the taxes referred to in 
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subparagraph (A) shall be treated as taxes re-
ferred to in such subparagraph.’’. 
(3) Section 48D(d)(4) of such Code is amend-
ed— 
(A) by striking ‘‘POSSESSIONS.—In the 
case of’’ and inserting the following: ‘‘POSSES-
SIONS.— 
‘‘(A) IN GENERAL.—In the case of’’, 
(B) by striking ‘‘(as defined in section 
24(k)’’, and 
(C) by adding at the end the following new 
subparagraph: 
‘‘(B) MIRROR
CODE
TAX
SYSTEM.—For 
purposes of this paragraph, the term ‘mirror 
code tax system’ means, with respect to any 
possession of the United States, the income tax 
system of such possession if the income tax li-
ability of the residents of such possession under 
such system is determined by reference to the 
income tax laws of the United States as if such 
possession were the United States.’’. 
(4) Section 152(f)(6)(B) of such Code is 
amended by striking clause (ii). 
(5) The second sentence of section 501(c)(26) 
of such Code is amended— 
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(A) by striking ‘‘(as defined in section 
24(c))’’, and 
(B) by adding at the end the following: 
‘‘For purposes of the preceding sentence, the 
term ‘qualifying child’ has the meaning given 
such term by section 152(c), except such term 
shall not include any individual who has at-
tained the age of 17 or who would not be a de-
pendent 
if 
subparagraph 
(A) 
of 
section 
152(b)(3) were applied without regard to all 
that follows ‘resident of the United States’.’’. 
(6) Section 3402(f)(1) of such Code is amended 
by striking subparagraph (C). 
(7) Section 6402(m) of such Code is amended 
by striking ‘‘section 24 (by reason of subsection (d) 
thereof) or’’. 
(8) Section 6211(b)(4)(A) of such Code is 
amended by striking ‘‘24 by reason of subsections 
(d) and (i)(1) thereof,’’. 
(9) Section 6417(f) of such Code is amended by 
striking ‘‘(as defined in section 24(k))’’ and insert-
ing ‘‘(as defined in section 48D(d)(4)(B))’’. 
(10)(A) Chapter 77 of such Code is amended by 
striking section 7527A (and by striking the item re-
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lating to such section in the table of sections for 
such chapter). 
(B) Section 6211(b)(4)(A) of such Code is 
amended by striking ‘‘7527A,’’. 
(11) Section 6213(g)(2) of such Code is amend-
ed by striking subparagraphs (I) and (P). 
(12) Section 6695(g)(2) of such Code is amend-
ed by striking ‘‘24,’’. 
(13) Section 1324(b)(2) of title 31, United 
States Code, is amended by striking ‘‘, 24’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to taxable years beginning 
after the first taxable year during which the 1st cal-
endar month described in section 2(l) begins. 
(2) TRANSITION
RULE.—In the case of any 
such first taxable year which does not begin with 
such 1st calendar month, the credit otherwise deter-
mined under section 24 of the Internal Revenue 
Code of 1986 shall be reduced to an amount which 
bears the same ratio to the amount of such credit 
(determined without regard to this paragraph) as— 
(A) the number of calendar months ending 
during such taxable year before such 1st cal-
endar month, bears to 
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