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First-Time Parents Tax Credit Act
To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for first-time parents.
Summary
This bill establishes a new refundable tax credit for first-time parents. Eligible parents would receive a $1,250 tax credit for each child born or adopted during the tax year, or $2,500 for married couples filing jointly. Non-custodial parents (those whose name appears on the birth certificate but who do not claim the child as a dependent) would also be eligible for the credit. The credit can be claimed only once per person and would apply to tax years beginning after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Money behind the sponsor
Top reported contributors to Shomari Figures’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $50,975
- CUNNINGHAM BOUNDS LLC $42,900
- BALL HEALTHCARE SERVICES $13,200
- BCBSAL $9,900
- KDF STRATEGIES $9,900
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Shomari Figures → · Outside spending →
Actions (2)
- Jul 23, 2025 Referred to the House Committee on Ways and Means. · house
- Jul 23, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
July 23, 2025
Mr. Figures introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for first-time parents.
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 “First-Time Parents Tax Credit Act”.
SEC. 2. FIRST-TIME PARENTS TAX CREDIT.
(a) In General.—Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section:
“SEC. 36C. FIRST-TIME PARENTS TAX CREDIT.
“(a) Allowance of Credit.—In the case of an eligible new parent, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to $1,250 (twice such amount in the case of two eligible new parents filing a joint return).
“(b) Eligible New Parent.—For purposes of this section, the term ‘eligible new parent’ means, with respect to a taxable year, a taxpayer—
“(1) who has not claimed the credit in a prior taxable year, and
“(2) who is—
“(A) the parent of a qualifying child (as defined in section 152(c)) who was born or adopted during the taxable year, or
“(B) the non-custodial parent of a child who was born or adopted in the taxable year immediately preceding the current taxable year.
“(c) Non-Custodial Parent.—For purposes of this section, the term ‘non-custodial parent’ means an individual—
“(1) whose name appears on the birth certificate of the child with respect to whom a credit is allowed under subsection
(a), and
“(2) who can not claim such child as a qualifying child during the taxable year in which the credit under subsection
(a) is allowed to such individual.”.
(b) Conforming Amendments.—
(1) Section 6211(b)(4) of the Internal Revenue Code of 1986 is amended by inserting “36C,” after “36B,”.
(2) Section 1324(b)(2) of title 31, United States Code, is amended by inserting “25E,” after “25A,”.
(3) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item:
“Sec. 36C. First-time parents tax credit.”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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