The Family First Act aims to enhance financial support for families with children through significant changes to the child tax credit and the introduction of new tax provisions for pregnant mothers. The legislation seeks to provide greater financial relief, particularly for lower-income families, by increasing the amounts of existing tax credits and simplifying the process for claiming these benefits. Key provisions include a permanent expansion of the child tax credit, which will offer $4,200 for each child under six and $3,000 for children aged six to seventeen.