Family First Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 1382 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 1382 To amend the Internal Revenue Code of 1986 to enhance the child tax credit, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 9, 2025 Mr. Banks introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ 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 Representatives 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 PREGNANT MOTHERS SEC. 101. PERMANENT EXPANSION OF CHILD TAX CREDIT. (a) In General.--Section 24 of the Internal Revenue Code of 1986 is amended-- (1) by striking subsections (a) through (e) and inserting the following new subsections: ``(a) Allowance of Credit.-- ``(1) In general.--There shall be al…