"The Filipino Families FIRST Act" (The Filipino Families Frontliners Income and Recovery Support)Authorizes the realignment of funds to enable Filipino families especially our frontliners to fight COVID and to maintain their basic standard of living and provides supplemental budget that would include additional authorization for spending to prepare our nation for recovery.Proposes that the State will cover basic costs of living among all Filipino families covered by Luzon-wide ECQ, by establishing targeted mechanisms most applicable to the intended beneficiaries' income-segment and employment class.Provides for the Pantawid Quarantine Lifeline Subsidy (PQLS) of up to Php 8,000.00 to the poorest households affected by the ECQ, for frontliners, and for other eligible households such as: "no-work, no-pay wage earners, transport sector workers, informal sector/seasonal workers, market vendors and small sole proprietors, affected OFWs, food , medicine and essential goods-related workers, frontline military and uniformed personnel, health care workers, frontline barangay officials, LGUs frontline employees directly deployed to containing health emergency or performing public services during ECQ, indigent senior citizens, 4Ps and Tax Reform Unconditional Cash Transfers beneficiaries, domestic service workers, and similar wage earners not covered by formal employment arrangements, and such other persons of legal age as may be able to prove to the DSWD and the DOLE that their livelihoods were severely affected by the ECQ, or have been deprived of economic opportunity.