The Family First Act proposes a comprehensive overhaul of several key tax provisions, primarily focusing on family-related credits and broader structural changes to the Internal Revenue Code. A central component is the permanent expansion of the Child Tax Credit , which would be renamed and moved to the refundable credits section of the tax code. This expanded credit would provide $4,200 for qualifying children under age six and $3,000 for other qualifying children under age 18, with income phase-outs beginning at $400,000 for joint filers and $200,000 for others. Additionally, the bill introduces a new tax credit for pregnant mothers , offering $2,800 for an eligible taxpayer with a qualifying unborn child. To qualify, the unborn child must have a gestational age of 20 weeks or greater, as certified by a physician, and the credit includes similar income phase-out thresholds as the enhanced Child Tax Credit. This credit is designed to be available for each qualifying unborn child and has specific provisions regarding the death of an unborn child, excluding cases of induced abortion unless medically necessary to save the mother's life or treat an ectopic pregnancy. Beyond these new and enhanced credits, the bill makes significant structural amendments to the tax code. It simplifies and increases the Earned Income Tax Credit for taxpayers with children, adjusting credit percentages and phase-out amounts to provide greater benefits. For instance, the maximum credit for taxpayers with one or more children would increase to $4,300 for single filers and $5,000 for joint filers. Other notable changes include the elimination of the additional exemption for dependents and the abolition of the Head of Household filing status , requiring conforming amendments across various sections of the tax code. The bill also modifies the credit for expenses for household and dependent care services, excluding children under 18 from qualifying for this credit. Finally, it makes the $10,000 limitation on the deduction for State and Local Taxes (SALT) permanent , removing its scheduled expiration. All these amendments are slated to take effect for taxable years beginning after December 31, 2025.