The Heritage Foundation has released a comprehensive policy report titled "Saving America by Saving the Family" that urges President Donald Trump and Congress to implement significant tax credits and marriage incentives aimed at reversing declining U.S. birth rates.
The conservative think tank, known for its influence on the Trump administration through Project 2025, published the report on January 7, 2026, framing the nation's falling fertility rate as "a crisis of national identity" and calling for what it describes as a "whole-of-government" approach to promote heterosexual marriage and childbearing.
Major Tax Proposals
The centerpiece of Heritage's plan is the Family and Marriage (FAM) tax credit, which would mirror the existing $17,670 adoption tax credit but apply it to married parents for each newborn child. Families with three or more children would receive an additional 25 percent "Large Family Bonus," bringing the credit to approximately $21,600 per child, according to The Washington Post.
The report also proposes a $2,000 Home Childcare Equalization credit for married households with children under five who choose to provide care at home rather than use paid childcare services. This reflects Heritage's position that federal policy should not favor families who pay for external childcare over those who raise children at home.
Read more: Trump Admin Considers Tactic Used By Hitler and Stalin to Encourage Mothers to Have More Children
Investment Accounts and Marriage Incentives
Building on the Trump administration's existing "Trump Accounts" that provide $1,000 to newborns, Heritage recommends creating Newlywed Early Starters Trust (NEST) accounts. These would give newlyweds under age 30 a one-time government deposit of $2,500, with funds redeemable for purposes like home ownership.
The report suggests the Department of Health and Human Services collaborate with local nonprofits and churches to establish marriage "bootcamp" programs for engaged couples, covering communication skills, financial management, and fidelity, culminating in communal wedding ceremonies, Yahoo News reported.
Controversial Elements and Criticism
Heritage's proposals mark a significant departure from traditional conservative principles of limited government, advocating instead for extensive federal intervention in family formation. The report discourages in vitro fertilization despite President Trump's campaign promise to expand IVF access, arguing the procedure manipulates and destroys embryos.
The plan, estimated to add approximately $280 billion to the national debt over 10 years, has drawn criticism even from some conservatives. Joel Griffith, a senior fellow at Advancing American Freedom and former Heritage researcher, called the proposal a misdiagnosis of fertility decline causes, with little evidence that the incentives would work.
Heritage officials defend the initiative as necessary for national survival. Roger Severino, Heritage's vice president for economic and domestic policy, stated that "committed, fruitful marriage is the linchpin" to restoring American families. The report notes that U.S. population is projected to stagnate by 2056 and decline thereafter without immigration, with deaths expected to outnumber births by 2030, as per the Daily Signal.
