S. 1382 substantially expands tax credits for families with children and introduces new support for pregnant women. The bill increases the child tax credit to $4,200 for children under 6 and $3,000 for children ages 6-17, makes these credits fully refundable, and creates a new $2,800 tax credit for pregnant mothers carrying pregnancies at 20 weeks gestation or later (with physician certification required). The legislation also expands the Earned Income Tax Credit with higher percentages and income thresholds for families with children, increases the standard deduction to $12,000, and eliminates several tax provisions including the head of household filing status, dependent exemptions, and deductions for state and local taxes—with most changes taking effect in tax year 2026. These changes primarily benefit middle and lower-income families with children, though the income phase-out thresholds ($400,000 for joint filers on the child tax credit) mean higher-income families may also see benefits.
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