Family Security Act

The Family Security Act permanently expands the child tax credit, providing up to $4,200 per year for each child under age 6 and $3,000 for children aged 6-17, with credits adjusted based on family income. It also creates a new $2,800 credit for pregnant mothers with a qualifying unborn child (at least 20 weeks gestation), requiring physician certification and social security numbers for eligibility. The bill includes other tax code changes like simplifying the earned income credit and eliminating the head of household filing status. These provisions apply to taxable years beginning after December 31, 2025, and directly affect low-to-moderate-income families with children or expecting children.