Bills · S 1382
IN COMMITTEE· 119TH CONGRESS
Senate BillS 1382Taxation
Family First Act
INTRO APR 9· LAST ACTION APR 9
READING
25MIN
COSPONSORS
0
READER REACTIONS0 TOTAL
NO VOTES YET · BE THE FIRST
- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed Senate
Passed House
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenThis bill matters because it could put more money directly into the pockets of many families with children, potentially helping them cover essential expenses like food, housing, and childcare. Making the credit fully refundable means that families with little to no tax liability, often those struggling the most financially, would still receive the full benefit, which could significantly reduce child poverty and financial hardship. The permanent nature of these changes provides long-term financial stability and predictability for families, unlike temporary expansions.
If this bill becomes law, it could lead to a measurable reduction in child poverty rates and provide an economic boost as families spend their refunds. If it does not become law, the Child Tax Credit would remain under current rules, which offer smaller credit amounts for most families, are not fully refundable for many, and phase out at lower income levels for higher earners. The requirement for a Social Security Number for children marks a change from prior temporary expansions that allowed other taxpayer identification numbers, meaning some families who qualified before might not qualify under this new rule.
KEY PROVISIONS
5AI-extractedPROVISION 01
The bill permanently increases the maximum Child Tax Credit to $4,200 for children under 6 and $3,000 for children aged 6-16.
This provides a higher financial benefit to eligible families compared to the current permanent credit amount.
PROVISION 02
The Child Tax Credit becomes fully refundable, meaning families can receive the full credit amount as a refund even if they owe no federal income tax.
This is a significant change that extends the benefit to the lowest-income families who may not have sufficient tax liability to claim the full credit under current law.
PROVISION 03
Taxpayers and their qualifying children must provide valid Social Security Numbers to claim the credit.
This establishes a specific identification requirement that could affect who is eligible to receive the credit.
PROVISION 04
The credit begins to decrease for joint filers with modified adjusted gross income over $400,000 and for other filers over $200,000.
This targets the credit towards lower and middle-income families while reducing or eliminating it for very high earners.
PROVISION 05
The $20,000 modified adjusted gross income threshold, which determines the applicable percentage of the credit, will be adjusted for inflation annually starting after 2026.
This helps maintain the credit's purchasing power and relevance over time as costs of living increase.
SPONSORSHIP
1 + 0
R· Indiana
YRS IN OFFICE
9
BILLS LED
99
ACTION TIMELINE
2 EVENTSAPR 9
Introduced in Senate
APR 9
Read twice and referred to the Committee on Finance.
BILL INFO
TypeSenate Bill
NumberS 1382
Congress119th
StatusIn Committee
IntroducedApr 9, 2025
Last actionApr 9, 2025
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IN COMMITTEE· 119TH CONGRESS · FINANCE COMMITTEE · INTRODUCED APR 9, 2025
Senate BillS 1382Taxation
Family First Act
INTRODUCED APR 9, 2025· LAST ACTION APR 9, 2025
PASSAGE CHANCES
—%
READING
25 min
COSPONSORS
0
COMPLEXITY
Moderate
