WASHINGTON—Parts of the One Big Beautiful Bill Act are being seen as encouraging people to have children at a time of falling fertility in the United States.
The version that passed the House in May raises the child tax credit from $2,000 to a maximum of $2,500 per child, while a draft from the Senate’s Finance Committee sets that new ceiling at $2,200. Both versions of the megabill include a tax credit for paid family and medical leave.
