S.1382

Family First Act: Enhances child tax credit, introduces tax credit for pregnant mothers, and eliminates head of household filing status.

The Family First Act amends the Internal Revenue Code to enhance the child tax credit, introduce a tax credit for pregnant mothers, and eliminate the head of household filing status. It allows a credit for each qualifying unborn child, defined as an unborn child whose gestational age is 20 weeks or greater, as certified by a physician. The credit for pregnant mothers is $2,800, subject to certain conditions and limitations. The bill also eliminates the head of household filing status and modifies the earned income credit for taxpayers with children.