I 
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 Representa-
tives 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 PREG-
NANT MOTHERS 
SEC. 101. PERMANENT EXPANSION OF CHILD TAX CREDIT. 
(a) IN GENERAL.—Section 24 of the Internal Rev-
enue Code of 1986 is amended— 
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(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 tax-
payer 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 modi-
fied adjusted gross income is equal to or great-
er than $20,000, 100 percent, or 
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‘‘(B) in the case of a taxpayer whose modi-
fied adjusted gross income is less than $20,000, 
an amount (expressed as a percentage) equal to 
the quotient of— 
‘‘(i) the modified adjusted gross in-
come 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 in-
come under section 911, 931, or 933. 
‘‘(4) ADJUSTMENT FOR INFLATION.— 
‘‘(A) IN GENERAL.—In the case of a tax-
able year beginning after 2026, each of the 
$20,000 amounts in paragraph (1) shall be in-
creased by an amount equal to— 
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‘‘(i) $20,000, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, 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 sec-
tion— 
‘‘(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 in-
dividual who would not be a dependent if subpara-
graph (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 
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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 in-
clude on the return of tax for the taxable year— 
‘‘(A) the social security number of the tax-
payer (and, in the case of a joint return, the so-
cial 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 se-
curity 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 re-
turn.’’, 
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(2) by striking subsections (h) through (j), 
(3) in subsection (k)— 
(A) by striking paragraph (2) and insert-
ing 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 Puer-
to 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 
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(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 re-
designated, 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. 
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(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 Amer-
ican employers with respect to foreign affiliates) 
which are equivalent to the taxes referred to in 
subparagraph (A) shall be treated as taxes re-
ferred to in such subparagraph.’’. 
(C) Section 48D(d)(4) of such Code is 
amended by striking ‘‘section 24(k)’’ and in-
serting ‘‘section 36C(h)’’. 
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(D) Section 152(f)(6)(B)(ii) of such Code 
is amended by striking ‘‘section 24’’ and insert-
ing ‘‘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 sub-
sections (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— 
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(i) in subparagraph (I), by striking 
‘‘correct 
TIN 
required 
under 
section 
24(e)’’ and inserting ‘‘correct social secu-
rity 
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 so-
cial security number’’, and 
(iii) in subparagraph (P)— 
(I) by striking ‘‘24(g)(2)’’ and in-
serting ‘‘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 in-
serting ‘‘section 36C(h)’’. 
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(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 relat-
ing 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 sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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