Policy / Advocate for Pro-Family Tax Policies

Advocate for Pro-Family Tax Policies

For decades, Southern Baptists have affirmed the biblical institution of the family and a desire to see families flourish in accordance with God’s design. The Baptist Faith and Message 2000 states the family is the “foundational institution of human society” as ordained by God.

In a post-Dobbs world, being pro-life includes being pro-family. In a 2021 resolution “On Anticipation of a Historic Moment in the Pro-life Movement,” Southern Baptists once more reaffirmed this belief by tying it into the ERLC’s pro-life advocacy and urged Southern Baptists to “continue our faithful pro-life advocacy by…enact[ing] pro-life and pro-family policies that serve and support vulnerable women, children, and families” and “eliminate any perceived need for the horror of abortion.”

As a nation, our policies incentivize what we want more of and disincentivize what we want less of. The allocation of resources, as well as how we structure our tax code, reveal where our national priorities lie. Currently, many of our policies economically disincentivize marriage. For example, marriage penalties in government assistance programs prevent couples from marrying because they could lose thousands in assistance. Similarly, our laws make abortion incredibly less difficult and less expensive than adoption. According to Planned Parenthood, the cost of an abortion is generally less than $750. Meanwhile, the average cost of an adoption can run between $20,000–$50,000. Little has been done to combat the soaring costs of childcare, housing, food, and other necessities that greatly affect families. Due to inflation, it is estimated that raising a child through high school now costs approximately $300,000. Moreover, financial insecurity is cited by 73% of women who choose to have an abortion as the primary driver of their choice.

In 2025, Congress passed the Working Families Tax Cuts Act (or One Big Beautiful Bill) with several pro-family reforms. Beyond defunding big abortion providers like Planned Parenthood, the reconciliation bill increased the Child Tax Credit and indexed it to inflation, made the Adoption Tax Credit refundable up to $5,000, and incentivized charitable giving. All of these policies were included in the ERLC’s list of priorities for lawmakers during the reconciliation process. While these policies do not end the horrors of abortion or alleviate challenges to building a family, they demonstrate a national commitment to bolstering families and valuing life.

In future tax and budget reform efforts, the ERLC will advocate for the elimination of marriage penalties, encouraging more people to marry and give children strong, two-parent households with a mother and a father. Further, the ERLC would like to see Congress implement a one-time baby bonus for families welcoming a new child, to help offset some of the immediate costs incurred within the first year of life.

The ERLC continues to advocate for policies that promote family, life, marriage, and the flourishing of all of our neighbors. We pray for a world where abortion is unthinkable and where families are valued as the life-giving institution they are, raising up children to know God.