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- Utah Rep. Blake Moore introduced the Family First Act to increase child tax credits.
- The bill proposes credits of $4,200 for young children and $3,000 for older ones.
- Moore's legislation aims to support families and has bipartisan backing.
SALT LAKE CITY — President-elect Donald Trump is set to take office next week. Before he enters the White House, the Congressional Republican Conference is laying the groundwork to fulfill the promises his campaign made on the trail.
Aside from considering a slew of bills related to security at the southern border, Republicans are also focused on taxes, and rightly so; the provisions of the 2017 Tax Cuts and Jobs Act, passed during Trump's first term, are set to expire this year.
And the child tax credit, which benefits lower- and middle-income families with children, could be cut in half if the Trump-era tax cuts are not renewed by Congress. A pandemic-era expansion was already allowed to expire.
At the height of the 2024 presidential election, the Trump-Vance campaign promised to raise the child tax credit from $2,000 to $5,000. Vice President Kamala Harris, the Democratic nominee, made a similar pledge.
Now, Utah Rep. Blake Moore is taking the lead to help make this popular idea something of a reality. On Monday, he introduced the Family First Act, which would increase the existing child tax credit of $2,000 to $4,200 for families with a child up to age 5, according to information from his office. It will also codify a credit of $3,000 for families with a child age 6 to 17. Families can claim these deductions for up to six children.
"There's no better seat in Congress to do this from than a Utah seat," Moore told the Deseret News last week. He noted Utah's position as the youngest state in the country — the median age, according to the U.S. Census Bureau, is around 32 — and its support for "strong pro-family culture and policies."
Moore, who represents Utah's 1st District, is well positioned to shepherd this bill through the House, thanks to his role in leadership as the vice chair of the House Republican Conference. He also sits on the Ways and Means Committee, the oldest tax-writing panel in the House of Representatives.
What's in the Family First Act?
The Family First Act proposed by Moore would establish a $2,800 tax credit for pregnant mothers. Moore said he understands the need to offset the cost of having and raising children and hopes the bill will bring pregnant mothers direct relief. He added the bill will be fully offset by consolidating and simplifying the tax filing process.
According to Moore, this legislation is "very fiscally responsible and will not be a burden on the deficit. In fact, it will actually bear a surplus, to be honest with you," he added.
Families must earn at least $20,000 to receive the full tax credit or at least $10,000 for the full credit during pregnancy. Those earning less could get a credit proportional to what they earned. Both a parent and the child must have a Social Security number.
The existing child tax credit
The current child tax credit is $2,000, but without action by Congress it will revert back to $1,000 a child in 2026. During the height of the pandemic it was raised temporarily as part of the 2021 American Rescue Plan Act to $3,600 for younger children and $3,000 for older children, and for several months was paid monthly, rather than as a lump sum at tax time. The expanded version also included children to age 17, while the previous age limit which is now in effect was 16. The credit was for a time refundable, meaning even parents who paid little or no taxes qualified.
The existing tax credit limits household income to $200,000 for single filers and $400,000 for married couples filing jointly. Vance at one point said he didn't want to see income caps, but felt every parent should benefit as long as they work and have earned income. Parents are required to earn at least $2,500 a year to qualify, right now.
Kiplinger reported there are several issues that get debated regarding the child tax credit, including the amount of the credit, income limits, whether it should be refundable or limited to what one owes in taxes, whether 17-year-olds are included and if it should adjust for inflation.
Helping families and economies
As a dad of four young kids, Moore said he often has to juggle his world of politics with fatherhood. After spending eight straight days in Washington, Moore decided to head back home to Utah over the weekend to see his family. Meanwhile, many of his Republican colleagues in the House flew to Trump's Mar-a-Lago residence in Palm Beach, Florida, ahead of the inauguration.
Moore said he believes "strong families create strong economies."
In the news release on the legislation, Utah Gov. Spencer Cox, a Republican, championed his state as at "the forefront of strengthening and growing families, with more kids born into strong families than in any other state."
"We're grateful for Rep. Moore's efforts to advance our work through his Family First Act, legislation that encourages work, promotes marriage, and provides equal treatment for both working and stay-at-home parents," Cox said. The bill also earned praise from many pro-life groups, including Susan B. Anthony Pro-Life America, March for Life Action, National Right to Life and Feminists for Life. They said this bill challenges the status quo and affirms that life begins before birth.
Feminists for Life President Serrin Foster said families "cannot afford to let the child tax credit expire."
"No parent should be forced to choose between their child and child care, their family or housing and food, but that's where many are at right now," she said, adding it will lift children out of poverty. "Mothers, fathers, and families deserve better. That includes Black women who are pregnant and at high risk of maternal mortality. Adding support to women in the last half of their pregnancy is a major step forward," Foster said.
Moore's office worked with former Sen. Mitt Romney on this bill. Romney advocated for helping families throughout the time he was in the Senate. He proposed the Family Security Act, which attempted to help pregnant mothers and parents of newborns through tax credits.
Moore noted that Republicans were the ones to establish these deductions for families. But now, the issue has "bipartisan support" behind it, and Moore said he sees it as a "great opportunity" to give Americans some "stability and consistency."
Contributing: Lois M. Collins
