Rep. Julia Letlow: Big Beautiful bill will benefit families. Here's how.

As a working mom of two young children, I know that strong families form the bedrock of our society. When parents and children are empowered, communities and future generations thrive.

The best way we can empower American families is by making it easier and more affordable to start and raise a family. By that measure, President Donald Trump’s agenda for tax relief found in our “One Big Beautiful Bill” squarely hits the mark.

For example, the legislation expands the child tax credit for America’s families, providing a $2,500 annual credit for children under age 17 — an increase from the current $2,000 credit. Without this action, the child tax credit will instead decline to just $1,000 per child at the end of the year.

The boosted child tax credit begins to phase out for parents at the higher end of the income scale, ensuring that this relief is focused on middle-class families who need support the most.

The House-passed legislation also expands paid leave opportunities for new parents. Oftentimes, parents are forced to choose between career advancement and spending much-needed time at home with their newborns.

We take a different approach by incentivizing small businesses to provide paid family and medical leave to their employees — with the ultimate goal of providing more paid leave benefits to working families. The legislation strengthens the Paid Family and Medical Leave Credit, allowing job creators new pathways to receive a tax benefit from offering paid leave to their employees.

With this we both encourage Americans to start and grow families and provide a pathway for America’s job creators to keep valuable employees on the payroll and off government assistance.

I firmly believe that providing more access to paid leave benefits is both pro-family and good economics.

It’s not just parents who will benefit. Under the One Big Beautiful Bill, newborns will receive a dedicated investment account with a $1,000 starting contribution. Parents could then contribute up to $5,000 annually until their child turns 18, when the money could then be used for schooling, training programs, business loans or first-time home purchases.

These savings accounts will accumulate interest over time, encouraging families to contribute to their child’s future while giving kids a stake in the market at a young age.

This is one of just numerous ways the tax bill prioritizes the next generation. The legislation also strengthens the existing federal adoption tax credit, encouraging more families to open their home to a child in need by offsetting the high cost for prospective adoptive families.

In addition to strengthening incentives for education, adoption and providing paid leave, across-the-board tax relief will better position families to realize the American dream.

Families will benefit from an increased standard deduction, which is the allowable amount that families can use to reduce their taxable income. Without action by the end of 2025, the current standard deduction will be cut in half for both single filers and married couples — ensuring a hefty tax increase. Our bill not only stops this tax increase, but provides a $2,000 increased deduction for families.

A higher standard deduction is the ultimate middle class tax cut and is utilized by over 93% of taxpayers in my district. Increasing the standard deduction will provide more money to spend on you and your family’s hopes and dreams.

Service workers will benefit from an elimination of taxes on tips, and our emergency responders in particular will benefit from eliminating taxes on overtime work. For example, a waiter or waitress depending on tips to make ends meet will see up to $1,700 more in their pockets. Similarly, a law enforcement officer working extra hours to protect their community could see an additional $1,750 by eliminating federal taxes on overtime pay.

Congress has been working hard to deliver on the pro-family tax relief which President Trump promised and was elected on by 77 million Americans, and I hope the Senate works quickly to pass the bill and get it to the White House for his signature. In the meantime, I’ll continue to fight for a tax code which strengthens the American family.