Last week Congressman Vern Buchanan (R-FL) and Congressman Sander Levin (D-MI) reintroduced the Families First Act, HR 253.  The legislation is identical to the legislation that passed the House of Representatives last summer.  As a result, it does not include any of the changes that were agreed to after last year’s November election.  It is viewed as a placeholder for potential future discussions but with budget and reconciliations decisions up in the air it is unclear if it is any more than a placeholder.  In fact, the bill sponsor Congressman Buchanan is no longer chairing the key Human Resources Committee of the Ways and Means Committee.