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Family First Act (S 1382)

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Federal

2026

Raises the child tax credit to $4,200 (under 6) and $3,000 (6–16), paid even if you owe no tax, reduced for high earners, max 6 kids. Adds a $2,800 credit for pregnant mothers at 20+ weeks; not allowed after an elective abortion; still allowed after miscarriage or life‑saving care. Makes the Earned Income Credit larger and simpler. Ends personal exemptions, Head of Household filing, the child care credit for kids under 17, and the state/local tax deduction. Most changes start in 2026.

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