The Family First Act aims to enhance the child tax credit for families in the United States, providing greater financial support to parents and caregivers, especially those with young children. The legislation introduces a permanent expansion of the child tax credit, allowing families to claim $4,200 for each qualifying child under age 6 and $3,000 for each child aged 6 to 17. This credit is fully refundable, meaning families can receive the full amount regardless of their tax liability.