H.R. 1: One Big Beautiful Bill Act

Bill · 119th Congress (2025–2026). Became law, 4 Jul 2025 · Public Law 119-21. Introduced 20 May 2025.

Official title: An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.

Vote results

House, 3 Jul 2025: Passed, 218 Yea, 214 Nay, 0 Present, 0 Not voting. The House’s roll call
Senate, 1 Jul 2025: Bill Passed, 50 Yea, 50 Nay, 0 Present, 0 Not voting. The Senate’s roll call
Vice President: voted Yea to break a tie.
President: Signed 4 Jul 2025 · Public Law 119-21

How each member voted

White House

Yea (1): J.D. Vance (R, Vice President).

Signed (1): Donald Trump (R, President).

Not in office (2): Joseph Biden (D, President); Kamala D. Harris (D, Vice President).

Senate

Yea (50): Chuck Grassley (R-IA); Mitch McConnell (R-KY); Mike Crapo (R-ID); Roger F. Wicker (R-MS); Jerry Moran (R-KS); John Thune (R-SD); Shelley Moore Capito (R-WV); John Boozman (R-AR); John Cornyn (R-TX); Lisa Murkowski (R-AK); Marsha Blackburn (R-TN); John Barrasso (R-WY); Bill Cassidy (R-LA); James E. Risch (R-ID); John Hoeven (R-ND); Ron Johnson (R-WI); James Lankford (R-OK); Mike Lee (R-UT); Tim Scott (R-SC); Todd Young (R-IN); Tom Cotton (R-AR); Kevin Cramer (R-ND); Ted Cruz (R-TX); Steve Daines (R-MT); Deb Fischer (R-NE); Cynthia M. Lummis (R-WY); Joni Ernst (R-IA); Mike Rounds (R-SD); Dan Sullivan (R-AK); Jim Banks (R-IN); Ted Budd (R-NC); John Kennedy (R-LA); Roger Marshall (R-KS); John R. Curtis (R-UT); Cindy Hyde-Smith (R-MS); Josh Hawley (R-MO); Rick Scott (R-FL); Bill Hagerty (R-TN); Tommy Tuberville (R-AL); Katie Boyd Britt (R-AL); Eric Schmitt (R-MO); Pete Ricketts (R-NE); David McCormick (R-PA); Bernie Moreno (R-OH); Tim Sheehy (R-MT); James C. Justice (R-WV); Jon Husted (R-OH); Ashley Moody (R-FL); Lindsey Graham (R-SC); Markwayne Mullin (R-OK).

Nay (50): Edward J. Markey (D-MA); Charles E. Schumer (D-NY); Ron Wyden (D-OR); Richard J. Durbin (D-IL); Jack Reed (D-RI); Bernard Sanders (I-VT); Patty Murray (D-WA); Susan M. Collins (R-ME); Tammy Baldwin (D-WI); Maria Cantwell (D-WA); Adam B. Schiff (D-CA); Chris Van Hollen (D-MD); Kirsten E. Gillibrand (D-NY); Mazie K. Hirono (D-HI); Amy Klobuchar (D-MN); Christopher Murphy (D-CT); Peter Welch (D-VT); Sheldon Whitehouse (D-RI); Martin Heinrich (D-NM); Ben Ray Luján (D-NM); Jeff Merkley (D-OR); Gary C. Peters (D-MI); Jeanne Shaheen (D-NH); Mark R. Warner (D-VA); Michael F. Bennet (D-CO); Christopher A. Coons (D-DE); Richard Blumenthal (D-CT); Rand Paul (R-KY); Brian Schatz (D-HI); Tammy Duckworth (D-IL); Tim Kaine (D-VA); Angus S. King, Jr. (I-ME); Elizabeth Warren (D-MA); Cory A. Booker (D-NJ); Ruben Gallego (D-AZ); Thom Tillis (R-NC); Lisa Blunt Rochester (D-DE); Catherine Cortez Masto (D-NV); Margaret Wood Hassan (D-NH); Jacky Rosen (D-NV); Tina Smith (D-MN); Andy Kim (D-NJ); Elissa Slotkin (D-MI); Mark Kelly (D-AZ); John W. Hickenlooper (D-CO); Jon Ossoff (D-GA); Alex Padilla (D-CA); Raphael G. Warnock (D-GA); John Fetterman (D-PA); Angela D. Alsobrooks (D-MD).

Not in office (4): Alan Armstrong (R-OK); Darline Graham (R-SC); Marco Rubio (R-FL); J.D. Vance (R-OH).

House

Yea (218): Harold Rogers (R-KY-5); Christopher H. Smith (R-NJ-4); Ken Calvert (R-CA-41); Frank D. Lucas (R-OK-3); Robert B. Aderholt (R-AL-4); Michael K. Simpson (R-ID-2); Pete Sessions (R-TX-17); Sam Graves (R-MO-6); Joe Wilson (R-SC-2); John R. Carter (R-TX-31); Tom Cole (R-OK-4); Mario Diaz-Balart (R-FL-26); Mike Rogers (R-AL-3); Michael R. Turner (R-OH-10); Darrell Issa (R-CA-48); Virginia Foxx (R-NC-5); Michael T. McCaul (R-TX-10); Gus M. Bilirakis (R-FL-12); Vern Buchanan (R-FL-16); Jim Jordan (R-OH-4); Adrian Smith (R-NE-3); Robert E. Latta (R-OH-5); Robert J. Wittman (R-VA-1); Steve Scalise (R-LA-1); Tim Walberg (R-MI-5); Brett Guthrie (R-KY-2); Tom McClintock (R-CA-5); Glenn Thompson (R-PA-15); Eric A. "Rick" Crawford (R-AR-1); Scott DesJarlais (R-TN-4); Charles J. "Chuck" Fleischmann (R-TN-3); Paul A. Gosar (R-AZ-9); H. Morgan Griffith (R-VA-9); Andy Harris (R-MD-1); Bill Huizenga (R-MI-4); Mike Kelly (R-PA-16); David Schweikert (R-AZ-1); Austin Scott (R-GA-8); Daniel Webster (R-FL-11); Steve Womack (R-AR-3); Mark E. Amodei (R-NV-2); Andy Barr (R-KY-6); Richard Hudson (R-NC-9); David P. Joyce (R-OH-14); Scott Perry (R-PA-10); Ann Wagner (R-MO-2); Randy K. Weber, Sr. (R-TX-14); Roger Williams (R-TX-25); Jason Smith (R-MO-8); Rick W. Allen (R-GA-12); Brian Babin (R-TX-36); Mike Bost (R-IL-12); Earl L. "Buddy" Carter (R-GA-1); Tom Emmer (R-MN-6); Glenn Grothman (R-WI-6); J. French Hill (R-AR-2); Barry Loudermilk (R-GA-11); John R. Moolenaar (R-MI-2); Dan Newhouse (R-WA-4); Gary J. Palmer (R-AL-6); David Rouzer (R-NC-7); Elise M. Stefanik (R-NY-21); Bruce Westerman (R-AR-4); David G. Valadao (R-CA-22); Trent Kelly (R-MS-1); Darin LaHood (R-IL-16); Warren Davidson (R-OH-8); James Comer (R-KY-1); Jodey C. Arrington (R-TX-19); Don Bacon (R-NE-2); Jack Bergman (R-MI-1); Andy Biggs (R-AZ-5); Neal P. Dunn (R-FL-2); Clay Higgins (R-LA-3); Mike Johnson (R-LA-4); David Kustoff (R-TN-8); Brian J. Mast (R-FL-21); John H. Rutherford (R-FL-5); Lloyd Smucker (R-PA-11); Ron Estes (R-KS-4); Ralph Norman (R-SC-5); Michael Cloud (R-TX-27); Troy Balderson (R-OH-12); Kevin Hern (R-OK-1); Marlin A. Stutzman (R-IN-3); James R. Baird (R-IN-4); Tim Burchett (R-TN-2); Ben Cline (R-VA-6); Dan Crenshaw (R-TX-2); Russ Fulcher (R-ID-1); Lance Gooden (R-TX-5); Michael Guest (R-MS-3); Dusty Johnson (R-SD-AL); John Joyce (R-PA-13); Daniel Meuser (R-PA-9); Carol D. Miller (R-WV-1); Guy Reschenthaler (R-PA-14); John W. Rose (R-TN-6); Chip Roy (R-TX-21); Pete Stauber (R-MN-8); Bryan Steil (R-WI-1); W. Gregory Steube (R-FL-17); William R. Timmons IV (R-SC-4); Jefferson Van Drew (R-NJ-2); Claudia Tenney (R-NY-24); Gregory F. Murphy (R-NC-3); Thomas P. Tiffany (R-WI-7); Ryan K. Zinke (R-MT-1); Cliff Bentz (R-OR-2); Stephanie I. Bice (R-OK-5); Lauren Boebert (R-CO-4); Kat Cammack (R-FL-3); Andrew S. Clyde (R-GA-9); Byron Donalds (R-FL-19); Pat Fallon (R-TX-4); Randy Feenstra (R-IA-4); Michelle Fischbach (R-MN-7); Scott Fitzgerald (R-WI-5); Scott Franklin (R-FL-18); Andrew R. Garbarino (R-NY-2); Carlos A. Gimenez (R-FL-28); Diana Harshbarger (R-TN-1); Ashley Hinson (R-IA-2); Ronny Jackson (R-TX-13); Young Kim (R-CA-40); Nancy Mace (R-SC-1); Nicole Malliotakis (R-NY-11); Tracey Mann (R-KS-1); Lisa C. McClain (R-MI-9); Mary E. Miller (R-IL-15); Mariannette Miller-Meeks (R-IA-1); Barry Moore (R-AL-1); Blake D. Moore (R-UT-1); Troy E. Nehls (R-TX-22); Jay Obernolte (R-CA-23); Burgess Owens (R-UT-4); August Pfluger (R-TX-11); Maria Elvira Salazar (R-FL-27); Victoria Spartz (R-IN-5); Beth Van Duyne (R-TX-24); Julia Letlow (R-LA-5); Jake Ellzey (R-TX-6); Mike Carey (R-OH-15); Mike Flood (R-NE-1); Brad Finstad (R-MN-1); Rudy Yakym III (R-IN-2); Mark Alford (R-MO-4); Aaron Bean (R-FL-4); Josh Brecheen (R-OK-2); Eric Burlison (R-MO-7); Juan Ciscomani (R-AZ-6); Mike Collins (R-GA-10); Elijah Crane (R-AZ-2); Monica De La Cruz (R-TX-15); Chuck Edwards (R-NC-11); Mike Ezell (R-MS-4); Russell Fry (R-SC-7); Harriet M. Hageman (R-WY-AL); Erin Houchin (R-IN-9); Wesley Hunt (R-TX-38); John James (R-MI-10); Thomas H. Kean, Jr. (R-NJ-7); Jennifer A. Kiggans (R-VA-2); Kevin Kiley (I-CA-3); Nick LaLota (R-NY-1); Nicholas A. Langworthy (R-NY-23); Michael Lawler (R-NY-17); Laurel M. Lee (R-FL-15); Anna Paulina Luna (R-FL-13); Morgan Luttrell (R-TX-8); Richard McCormick (R-GA-7); Max L. Miller (R-OH-7); Cory Mills (R-FL-7); Nathaniel Moran (R-TX-1); Zachary Nunn (R-IA-3); Andrew Ogles (R-TN-5); Keith Self (R-TX-3); Dale W. Strong (R-AL-5); Derrick Van Orden (R-WI-3); Celeste Maloy (R-UT-2); Vince Fong (R-CA-20); Michael A. Rulli (R-OH-6); Tony Wied (R-WI-8); Tom Barrett (R-MI-7); Michael Baumgartner (R-WA-5); Nicholas J. Begich III (R-AK-AL); Sheri Biggs (R-SC-3); Robert P. Bresnahan, Jr. (R-PA-8); Jeff Crank (R-CO-5); Troy Downing (R-MT-2); Gabe Evans (R-CO-8); Julie Fedorchak (R-ND-AL); Brandon Gill (R-TX-26); Craig A. Goldman (R-TX-12); Abraham J. Hamadeh (R-AZ-8); Mike Haridopolos (R-FL-8); Pat Harrigan (R-NC-10); Mark Harris (R-NC-8); Jeff Hurd (R-CO-3); Brian Jack (R-GA-3); Mike Kennedy (R-UT-3); Brad Knott (R-NC-13); Ryan Mackenzie (R-PA-7); Addison P. McDowell (R-NC-6); John J. McGuire III (R-VA-5); Mark B. Messmer (R-IN-8); Riley M. Moore (R-WV-2); Tim Moore (R-NC-14); Robert F. Onder, Jr. (R-MO-3); Derek Schmidt (R-KS-2); Jefferson Shreve (R-IN-6); David J. Taylor (R-OH-2); Randy Fine (R-FL-6); Jimmy Patronis (R-FL-1); Doug LaMalfa (R-CA-1); Mark E. Green (R-TN-7); Tony Gonzales (R-TX-23); Marjorie Taylor Greene (R-GA-14).

Nay (214): Steny H. Hoyer (D-MD-5); Marcy Kaptur (D-OH-9); Nancy Pelosi (D-CA-11); Frank Pallone, Jr. (D-NJ-6); Richard E. Neal (D-MA-1); Rosa L. DeLauro (D-CT-3); Maxine Waters (D-CA-43); Jerrold Nadler (D-NY-12); Sanford D. Bishop, Jr. (D-GA-2); James E. Clyburn (D-SC-6); Robert C. "Bobby" Scott (D-VA-3); Nydia M. Velázquez (D-NY-7); Bennie G. Thompson (D-MS-2); Lloyd Doggett (D-TX-37); Zoe Lofgren (D-CA-18); Danny K. Davis (D-IL-7); Diana DeGette (D-CO-1); James P. McGovern (D-MA-2); Brad Sherman (D-CA-32); Adam Smith (D-WA-9); Gregory W. Meeks (D-NY-5); John B. Larson (D-CT-1); Janice D. Schakowsky (D-IL-9); Mike Thompson (D-CA-4); Rick Larsen (D-WA-2); Betty McCollum (D-MN-4); Stephen F. Lynch (D-MA-8); Linda T. Sánchez (D-CA-38); Emanuel Cleaver (D-MO-5); Jim Costa (D-CA-21); Henry Cuellar (D-TX-28); Al Green (D-TX-9); Gwen Moore (D-WI-4); Debbie Wasserman Schultz (D-FL-25); Doris O. Matsui (D-CA-7); Kathy Castor (D-FL-14); Yvette D. Clarke (D-NY-9); Steve Cohen (D-TN-9); Joe Courtney (D-CT-2); Henry C. "Hank" Johnson, Jr. (D-GA-4); André Carson (D-IN-7); James A. Himes (D-CT-4); Chellie Pingree (D-ME-1); Paul Tonko (D-NY-20); Mike Quigley (D-IL-5); Judy Chu (D-CA-28); John Garamendi (D-CA-8); Bill Foster (D-IL-11); William R. Keating (D-MA-9); Terri A. Sewell (D-AL-7); Frederica S. Wilson (D-FL-24); Dina Titus (D-NV-1); Kweisi Mfume (D-MD-7); Suzanne Bonamici (D-OR-1); Suzan K. DelBene (D-WA-1); Thomas Massie (R-KY-4); Joyce Beatty (D-OH-3); Ami Bera (D-CA-6); Julia Brownley (D-CA-26); Joaquin Castro (D-TX-20); Lois Frankel (D-FL-22); Jared Huffman (D-CA-2); Hakeem S. Jeffries (D-NY-8); Grace Meng (D-NY-6); Scott H. Peters (D-CA-50); Mark Pocan (D-WI-2); Raul Ruiz (D-CA-25); Mark Takano (D-CA-39); Juan Vargas (D-CA-52); Marc A. Veasey (D-TX-33); Robin L. Kelly (D-IL-2); Katherine M. Clark (D-MA-5); Alma S. Adams (D-NC-12); Donald Norcross (D-NJ-1); Pete Aguilar (D-CA-33); Donald S. Beyer, Jr. (D-VA-8); Brendan F. Boyle (D-PA-2); Ed Case (D-HI-1); Mark DeSaulnier (D-CA-10); Debbie Dingell (D-MI-6); Ted Lieu (D-CA-36); Seth Moulton (D-MA-6); Norma J. Torres (D-CA-35); Bonnie Watson Coleman (D-NJ-12); Bradley Scott Schneider (D-IL-10); Dwight Evans (D-PA-3); Nanette Diaz Barragán (D-CA-44); Salud O. Carbajal (D-CA-24); J. Luis Correa (D-CA-46); Adriano Espaillat (D-NY-13); Brian K. Fitzpatrick (R-PA-1); Vicente Gonzalez (D-TX-34); Josh Gottheimer (D-NJ-5); Steven Horsford (D-NV-4); Pramila Jayapal (D-WA-7); Ro Khanna (D-CA-17); Raja Krishnamoorthi (D-IL-8); Jimmy Panetta (D-CA-19); Jamie Raskin (D-MD-8); Darren Soto (D-FL-9); Jimmy Gomez (D-CA-34); Thomas R. Suozzi (D-NY-3); Joseph D. Morelle (D-NY-25); Mary Gay Scanlon (D-PA-5); Sean Casten (D-IL-6); Angie Craig (D-MN-2); Jason Crow (D-CO-6); Sharice Davids (D-KS-3); Madeleine Dean (D-PA-4); Veronica Escobar (D-TX-16); Lizzie Fletcher (D-TX-7); Sylvia R. Garcia (D-TX-29); Jesús G. "Chuy" García (D-IL-4); Jared F. Golden (D-ME-2); Josh Harder (D-CA-9); Jahana Hayes (D-CT-5); Chrissy Houlahan (D-PA-6); Susie Lee (D-NV-3); Mike Levin (D-CA-49); Lucy McBath (D-GA-6); Joe Neguse (D-CO-2); Alexandria Ocasio-Cortez (D-NY-14); Ilhan Omar (D-MN-5); Chris Pappas (D-NH-1); Ayanna Pressley (D-MA-7); Kim Schrier (D-WA-8); Greg Stanton (D-AZ-4); Haley M. Stevens (D-MI-11); Rashida Tlaib (D-MI-12); Lori Trahan (D-MA-3); Lauren Underwood (D-IL-14); Jake Auchincloss (D-MA-4); Cleo Fields (D-LA-6); Sara Jacobs (D-CA-51); Teresa Leger Fernandez (D-NM-3); Frank J. Mrvan (D-IN-1); Deborah K. Ross (D-NC-2); Marilyn Strickland (D-WA-10); Ritchie Torres (D-NY-15); Nikema Williams (D-GA-5); Troy A. Carter (D-LA-2); Melanie A. Stansbury (D-NM-1); Shontel M. Brown (D-OH-11); Patrick Ryan (D-NY-18); Becca Balint (D-VT-AL); Nikki Budzinski (D-IL-13); Greg Casar (D-TX-35); Gilbert Ray Cisneros, Jr. (D-CA-31); Jasmine Crockett (D-TX-30); Donald G. Davis (D-NC-1); Christopher R. Deluzio (D-PA-17); Valerie P. Foushee (D-NC-4); Maxwell Frost (D-FL-10); Robert Garcia (D-CA-42); Marie Gluesenkamp Perez (D-WA-3); Daniel S. Goldman (D-NY-10); Val T. Hoyle (D-OR-4); Glenn Ivey (D-MD-4); Jonathan L. Jackson (D-IL-1); Sydney Kamlager-Dove (D-CA-37); Greg Landsman (D-OH-1); Summer L. Lee (D-PA-12); Seth Magaziner (D-RI-2); Morgan McGarvey (D-KY-3); Robert Menendez (D-NJ-8); Jared Moskowitz (D-FL-23); Kevin Mullin (D-CA-15); Brittany Pettersen (D-CO-7); Delia C. Ramirez (D-IL-3); Andrea Salinas (D-OR-6); Hillary J. Scholten (D-MI-3); Eric Sorensen (D-IL-17); Emilia Strong Sykes (D-OH-13); Shri Thanedar (D-MI-13); Jill N. Tokuda (D-HI-2); Gabe Vasquez (D-NM-2); Jennifer L. McClellan (D-VA-4); Gabe Amo (D-RI-1); Timothy M. Kennedy (D-NY-26); LaMonica McIver (D-NJ-10); Yassamin Ansari (D-AZ-3); Wesley Bell (D-MO-1); Janelle S. Bynum (D-OR-5); Herbert C. Conaway, Jr. (D-NJ-3); Maxine Dexter (D-OR-3); Sarah Elfreth (D-MD-3); Shomari Figures (D-AL-2); Laura Friedman (D-CA-30); Laura Gillen (D-NY-4); Maggie Goodlander (D-NH-2); Adam Gray (D-CA-13); Julie Johnson (D-TX-32); George Latimer (D-NY-16); Sam T. Liccardo (D-CA-16); John W. Mannion (D-NY-22); Sarah McBride (D-DE-AL); April McClain Delaney (D-MD-6); Kristen McDonald Rivet (D-MI-8); Dave Min (D-CA-47); Kelly Morrison (D-MN-3); Johnny Olszewski, Jr. (D-MD-2); Nellie Pou (D-NJ-9); Emily Randall (D-WA-6); Josh Riley (D-NY-19); Luz M. Rivas (D-CA-29); Lateefah Simon (D-CA-12); Suhas Subramanyam (D-VA-10); Derek Tran (D-CA-45); Eugene Simon Vindman (D-VA-7); George Whitesides (D-CA-27); David Scott (D-GA-13); Eric Swalwell (D-CA-14); Mikie Sherrill (D-NJ-11); Sheila Cherfilus-McCormick (D-FL-20).

Not in office (13): James R. Walkinshaw (D-VA-11); Adelita S. Grijalva (D-AZ-7); Matt Van Epps (R-TN-7); Christian D. Menefee (D-TX-18); Clay Fuller (R-GA-14); Analilia Mejia (D-NJ-11); James Gallagher (R-CA-1); Everton Blair Jr. (D-GA-13); Aisha Wahab (D-CA-14); Raúl M. Grijalva (D-AZ-7); Gerald E. Connolly (D-VA-11); Michael Waltz (R-FL-6); Sylvester Turner (D-TX-18).

Summary

Main subject: Provides for reconciliation under H. Con. Res. 14 by changing federal tax law, Medicaid, SNAP and other programs, rescinding unobligated funds from the Inflation Reduction Act, appropriating funds for defense, border and immigration enforcement, and raising the public debt limit. Title I, Title II, Title VII, Title IX, Title X

Its core areas: Individual and business federal tax provisions; Repeal and phase-out of energy and clean vehicle tax credits; Medicaid eligibility, financing and community engagement requirements; SNAP eligibility, work requirements and state cost sharing; Agricultural commodity, crop insurance and conservation programs; Department of Defense appropriations; Border security, detention and immigration enforcement funding and fees; Federal student loan limits, repayment plans and Pell Grants; Rescission of Inflation Reduction Act funds; Public debt limit increase.

Unexpected Items: 120 provisions

These provisions fall outside the bill’s main subject or apply narrowly. This describes the text; it is not a judgment.

Not related to the bill’s main subject (60)

Sec. 10107: National education and obesity prevention grant program: Limits the national education and obesity prevention grant program provision under the Food and Nutrition Act of 2008 to fiscal years 2016 through 2025 instead of each subsequent fiscal year.
Sec. 10602: Supplemental agricultural trade promotion program: Directs the Secretary of Agriculture to carry out a program for commercial export markets for agricultural commodities, funded at $285,000,000 for fiscal year 2027 and each fiscal year thereafter. ($285,000,000)
Sec. 10603: Nutrition: Changes a date in section 203D(d)(5) of the Emergency Food Assistance Act of 1983 from 2024 to 2031.
Sec. 10604: Research: Provides research and education funding, including $37,000,000 to the Foundation for Food and Agriculture Research, $60,000,000 for scholarships at 1890 Institutions, and other named research programs.
Sec. 10605: Energy: Changes a date in section 9005(g)(1)(F) of the Farm Security and Rural Investment Act of 2002 from 2024 to 2031.
Sec. 10606: Horticulture: Sets funding levels for horticulture programs, including $90,000,000 for plant pest and disease management, $100,000,000 for specialty crop block grants, and other listed amounts, for fiscal year 2026 and beyond.
Sec. 10607: Miscellaneous: Provides animal disease funding of $233,000,000 for each of fiscal years 2026 through 2030, a sheep grant program amount, and extends dates for the named Pima Agriculture Cotton Trust Fund, Agriculture Wool Apparel Manufacturers Trust Fund and Emergency Citrus Disease Research and Development Trust Fund.
Sec. 30001: Funding cap for the Bureau of Consumer Financial Protection: Amends section 1017(a)(2)(A)(iii) of the Consumer Financial Protection Act of 2010, which sets the funding cap for the Bureau of Consumer Financial Protection, by striking "12" and inserting "6.5".
Sec. 30003: Securities and Exchange Commission Reserve Fund: Removes the Securities and Exchange Commission Reserve Fund from the Securities Exchange Act, transfers its balances to the Treasury general fund on October 1, 2025, and closes the account.
Sec. 30004: Appropriations for Defense Production Act: Appropriates $1,000,000,000 for fiscal year 2025, available until September 30, 2027, to carry out the Defense Production Act. ($1,000,000,000)
Sec. 40001: Coast Guard mission readiness: Appropriates $24,593,500,000 to the Coast Guard for aircraft, cutters, shore facilities, maintenance and other items, with set amounts for listed purposes including the enlisted boot camp and the Coast Guard Yard. ($24,593,500,000)
Sec. 40002: Spectrum auctions: Extends Federal Communications Commission auction authority to September 30, 2034 (excluding two frequency bands), requires spectrum auctions and reallocation of frequencies, and appropriates $50,000,000 to the Department of Commerce.
Sec. 40003: Air traffic control improvements: Appropriates funds to the Federal Aviation Administration for air traffic control facilities and equipment, including $4,750,000,000 for telecommunications and $3,000,000,000 for radar replacement.
Sec. 40004: Space launch and reentry licensing and permitting user fees: Creates a fee on each licensed space launch or reentry starting in 2026, set at the lesser of a per-pound amount or a fixed amount that rises each year, and creates a fund for the Office of Commercial Space Transportation.
Sec. 40005: Mars missions, Artemis missions, and Moon to Mars program: Appropriates $9,995,000,000 to NASA for Mars, Artemis and Moon to Mars items, with set amounts for named centers and facilities, and directs transfer of a space vehicle for public exhibition. ($9,995,000,000)
Sec. 40006: Corporate average fuel economy civil penalties: Replaces the civil penalty figures in the corporate average fuel economy provisions with $0.00, effective on enactment and applying to model years without a penalty notification. ($0.00)
Sec. 40007: Payments for lease of Metropolitan Washington Airports: Sets annual lease payments by the Airports Authority for the Metropolitan Washington Airports at $15,000,000 in 2027 dollars for 2027 and later years. ($15,000,000)
Sec. 40009: Reduction in annual transfers to Travel Promotion Fund: Reduces the annual transfer to the Travel Promotion Fund from $100,000,000 to $20,000,000.
Sec. 40011: Rescission of amounts appropriated to Public Wireless Supply Chain Innovation Fund: Permanently rescinds $850,000,000 of unobligated balances made available under section 106(a) of the CHIPS Act of 2022. ($850,000,000)
Sec. 50101: Onshore oil and gas leasing: Repeals Inflation Reduction Act onshore royalty and noncompetitive leasing provisions, requires quarterly onshore oil and gas lease sales including at least 4 sales a year in listed states, and revises leasing rules.
Sec. 50102: Offshore oil and gas leasing: Requires offshore oil and gas lease sales in the Gulf of America region and Cook Inlet, sets royalty rate ranges, directs 70 percent of Cook Inlet sale revenues to the State of Alaska from fiscal year 2034, and sets revenue limits of $650,000,000 and $500,000,000.
Sec. 50103: Royalties on extracted methane: Repeals section 50263 of Public Law 117–169, which concerns royalties on extracted methane.
Sec. 50104: Alaska oil and gas leasing: Requires at least 4 additional Coastal Plain oil and gas lease sales within 10 years and directs 50 percent, then 70 percent from fiscal year 2034, of receipts to the State of Alaska.
Sec. 50105: National Petroleum Reserve–Alaska: Restores and resumes National Petroleum Reserve–Alaska oil and gas lease sales, requires at least 5 sales of at least 4,000,000 acres each, and directs 70 percent of receipts to the State of Alaska from fiscal year 2034.
Sec. 50201: Coal leasing: Requires the Secretary of the Interior to complete coal lease sale steps within 90 days for coal lease applications pending at enactment or submitted within 90 days after.
Sec. 50202: Coal royalty: Caps the coal royalty rate at not more than 7 percent from enactment through September 30, 2034, applies to existing leases, and provides credits for advance royalties paid.
Sec. 50203: Leases for known recoverable coal resources: Requires the Secretary of the Interior to make at least 4,000,000 additional acres of Federal land with known recoverable coal available for lease within 90 days, excluding listed protected land types.
Sec. 50204: Authorization to mine Federal coal: Authorizes mining of Federal coal reserves under previously approved mining plans that are adjacent to State or private coal reserves, and directs the Secretary to authorize it within 90 days.
Sec. 50301: Timber sales and long-term contracting for the Forest Service and the Bureau of Land Management: Requires annual increases in timber sold from National Forest System land and Bureau of Land Management public lands and requires long-term timber and vegetative material contracts.
Sec. 50302: Renewable energy fees on Federal land: Sets acreage rent and capacity fees for wind and solar rights-of-way on Federal land, with late payment fees and termination for nonpayment.
Sec. 50303: Renewable energy revenue sharing: Directs 25 percent of wind and solar project revenue on public land to the State and 25 percent to counties where the revenue is derived, beginning January 1, 2026.
Sec. 50305: Celebrating America's 250th anniversary: Appropriates $150,000,000 to the Secretary of the Interior through the National Park Service for events and activities for the 250th anniversary of the founding of the United States, available through fiscal year 2028. ($150,000,000)
Sec. 50401: Strategic Petroleum Reserve: Appropriates $218,000,000 for Strategic Petroleum Reserve maintenance and $171,000,000 for petroleum purchases, and repeals the drawdown and sale mandate in section 20003 of Public Law 115–97.
Sec. 50403: Energy dominance financing: Amends Energy Policy Act section 1706 and appropriates $1,000,000,000 through September 30, 2028 for activities under it, and extends a commitment authority date from 2026 to 2028. ($1,000,000,000)
Sec. 50404: Transformational artificial intelligence models: Directs the Secretary of Energy to curate Department data for artificial intelligence models and appropriates $150,000,000 through September 30, 2026. ($150,000,000)
Sec. 50501: Water conveyance and surface water storage enhancement: Appropriates $1,000,000,000 through September 30, 2034 to the Bureau of Reclamation for conveyance and surface water storage construction, exempts resulting contracts from new or amended contract treatment, and removes reimbursement and cost-sharing requirements. ($1,000,000,000)
Sec. 60025: John F. Kennedy Center for the Performing Arts: Appropriates $256,657,000 through September 30, 2029 for capital repair, restoration, maintenance backlog and security structures at the building and site of the John F. Kennedy Center for the Performing Arts. ($256,657,000)
Sec. 60026: Project sponsor opt-in fees for environmental reviews: Lets project sponsors pay a fee of 125 percent of anticipated costs for an environmental assessment or impact statement, which then must be completed within 180 days or 1 year.
Sec. 70531: Modifications to de minimis entry privilege for commercial shipments: Adds a civil penalty of up to $5,000 for a first violation and up to $10,000 for later violations for entering articles under the customs de minimis privilege, then repeals the commercial shipment exception effective July 1, 2027.
Sec. 71201: Limiting Medicare coverage of certain individuals: Limits Medicare entitlement and enrollment to U.S. citizens and nationals, lawful permanent residents, Cuban and Haitian entrants, and Compact of Free Association residents. Current enrollees outside these groups lose coverage 18 months after enactment.
Sec. 71202: Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances: Adds a 2.5 percent payment increase under the Medicare physician fee schedule for services furnished from January 1, 2026 through December 31, 2026.
Sec. 71203: Expanding and clarifying the exclusion for orphan drugs under the Drug Price Negotiation Program: Changes the orphan drug exclusion under the Medicare Drug Price Negotiation Program so it covers drugs designated for one or more rare diseases or conditions, and adjusts the timing for drugs that lose orphan status. Applies from initial price applicability years beginning on or after January 1, 2028.
Sec. 71401: Rural Health Transformation Program: Appropriates $10,000,000,000 for each of fiscal years 2026 through 2030 for allotments to the 50 States for a rural health transformation program, plus $200,000,000 for fiscal year 2025 for implementation. ($10,000,000,000)
Sec. 73001: Ending unemployment payments to jobless millionaires: Bars Federal funds from paying unemployment compensation under Federal programs to individuals whose base-period wages equal or exceed $1,000,000, and requires applicants to self-certify and States to verify wages. ($1,000,000)
Sec. 86001: Garden of Heroes: Appropriates $40,000,000 to the National Endowment for the Humanities for fiscal year 2025, available through fiscal year 2028, for procuring statues as described in three Executive Orders. ($40,000,000)
Sec. 87001: Potential sponsor vetting for unaccompanied alien children appropriation: Appropriates $300,000,000 to the Office of Refugee Resettlement for fiscal year 2025, available until September 30, 2028, for background checks, home studies and data systems related to potential sponsors of unaccompanied alien children. ($300,000,000)
Sec. 90006: Presidential residence protection: Appropriates $300,000,000 to the Federal Emergency Management Agency for fiscal year 2025 to reimburse State and local law enforcement costs for protection of any residence of the President designated to be secured by the Secret Service. ($300,000,000)
Sec. 90101: FEHB improvements: Requires the Director of the Office of Personnel Management to issue regulations, verify family member enrollment, conduct an audit and set up disenrollment for the Federal Employees Health Benefits program, and sets aside $66,000,000 in fiscal year 2026 for this work. ($66,000,000)
Sec. 90102: Pandemic Response Accountability Committee: Appropriates $88,000,000 for fiscal year 2026 to the Pandemic Response Accountability Committee, available until expended, and extends its authority from 2025 to 2034. ($88,000,000)
Sec. 90103: Appropriation for the Office of Management and Budget: Appropriates $100,000,000 to the Office of Management and Budget for fiscal year 2025, available until September 30, 2029, for finding budget and accounting efficiencies in the executive branch. ($100,000,000)
Sec. 100054: Appropriation for the Department of Justice: Appropriates $3,330,000,000 to the Department of Justice for purposes that include immigration judges, nonparty injunction litigation, lawsuit settlements, and increased funding for the Edward Byrne Memorial Justice Assistance Grant Program and the Office of Community Oriented Policing. ($3,330,000,000)
Sec. 100056: Appropriation for the Bureau of Prisons: Appropriates $5,000,000,000 to the Bureau of Prisons, at least $3,000,000,000 for hiring and salaries and up to $2,000,000,000 for facility maintenance and repairs. ($5,000,000,000)
Sec. 100057: Appropriation for the United States Secret Service: Appropriates $1,170,000,000 to the United States Secret Service for personnel, training facilities, programming, technology, and bonuses. ($1,170,000,000)
Sec. 100101: Appropriation to the Administrative Office of the United States Courts: Appropriates $1,250,000 for each of fiscal years 2025 through 2028 to the Administrative Office of the United States Courts for reporting on judicial orders giving non-party relief against the Federal Government. ($1,250,000)
Sec. 100102: Appropriation to the Federal Judicial Center: Appropriates $1,000,000 for each of fiscal years 2025 through 2028 to the Federal Judicial Center for judicial-branch training programs, including training on non-party relief claims against the Federal Government. ($1,000,000)
Sec. 100201: Extension of fund: Amends the Radiation Exposure Compensation Act to set the Fund's termination date at December 31, 2028.
Sec. 100202: Claims relating to atmospheric testing: Expands radiation exposure compensation for atmospheric testing claims, setting $100,000 payments and defining affected areas by named states and counties. One new eligibility category applies only to New Mexico. ($100,000)
Sec. 100203: Claims relating to uranium mining: Amends radiation exposure compensation for uranium mining workers, adding core drillers, remediation workers, certain renal diseases and combined work histories.
Sec. 100204: Claims relating to Manhattan Project waste: Creates compensation claims for Manhattan Project waste exposure: $50,000 or more for living claimants and $25,000 for a deceased claimant's survivors. Eligibility is limited to listed ZIP Codes in Missouri, Tennessee, Alaska and Kentucky.
Sec. 100205: Limitations on claims: Changes the Radiation Exposure Compensation Act claim filing deadline to December 31, 2027.

Applies only to a specific place or group (8)

Sec. 10507: Poultry insurance pilot program: Directs a crop insurance pilot program offering index-based insurance for utility cost risk to contract poultry growers, conducted in counties in the top poultry producing States as determined by the Corporation.
Sec. 70303: Modification of limitation on business interest: Adds towable trailers and campers designed for temporary living quarters to the definition of motor vehicle for business interest floor plan financing.
Sec. 70305: Exceptions from limitations on deduction for business meals: Exempts meals provided on fishing, fish processing and fish tender vessels, and at certain fish processing facilities, from the 50 percent limit on business meal deductions.
Sec. 70309: Spaceports are treated like airports under exempt facility bond rules: Treats spaceports like airports under exempt facility bond rules, defines spaceport, and sets ground lease and federal rent rules for spaceport property.
Sec. 70427: Permanent increase in limitation on cover over of tax on distilled spirits: Sets the limit on the cover over of tax on distilled spirits in section 7652(f) at $13.25, for spirits brought into the United States after December 31, 2025. ($13.25)
Sec. 70428: Nonprofit community development activities in remote native villages: Treats certain Bering Sea and Aleutian Islands fisheries activities of entities identified in a Magnuson-Stevens Act provision as related to their tax-exempt purpose, and exempts income and transfers involving their wholly owned subsidiaries.
Sec. 70512: Termination and restrictions on clean electricity production credit: Ends the clean electricity production credit for wind and solar facilities placed in service after 2027, adds foreign-entity limits, and treats certain metropolitan areas with a set share of nuclear-related employment as nuclear energy communities for advanced nuclear facilities.
Sec. 70525: Allow for payments to certain individuals who dye fuel: Directs the Treasury to pay a person an amount equal to previously paid fuel tax when that person removes indelibly dyed diesel fuel or kerosene from a terminal.

Policy change made through a dollar amount (2)

Sec. 70436: Reduction of transfer and manufacturing taxes for certain devices: Sets the federal firearm transfer tax and making tax at $0 for firearms other than machineguns and destructive devices, which stay at $200, instead of repealing the tax. ($0)
Sec. 70513: Termination and restrictions on clean electricity investment credit: Ends the clean electricity investment credit for wind and solar property placed in service after 2027, sets the energy percentage for certain energy property to 0 percent, and sets different domestic content percentages for offshore wind facilities than for other facilities.

Funds a specific named project or event (9)

Sec. 20001: Enhancement of Department of Defense resources for improving the quality of life for military personnel: Appropriates amounts for military quality-of-life items, including $230,480,000 for the Marine Corps Barracks 2030 initiative and $6,000,000 for Armed Forces Retirement Home facilities. ($6,000,000)
Sec. 20002: Enhancement of Department of Defense resources for shipbuilding: Appropriates amounts for shipbuilding, including $174,000,000 for a Test Resource Management Center robotic autonomous systems proving ground. ($174,000,000)
Sec. 20003: Enhancement of Department of Defense resources for integrated air and missile defense: Appropriates amounts for missile defense, including $530,000,000 for design and construction of a Missile Defense Agency missile instrumentation range safety ship. ($530,000,000)
Sec. 20004: Enhancement of Department of Defense resources for munitions and defense supply chain resiliency: Appropriates amounts for munitions and supply chain items, including $1,000,000 to establish the Joint Energetics Transition Office. ($1,000,000)
Sec. 20005: Enhancement of Department of Defense resources for scaling low-cost weapons into production: Appropriates amounts for low-cost weapons and technology programs, including $25,000,000 for the Office of Strategic Capital Global Technology Scout program. ($25,000,000)
Sec. 20009: Enhancement of Department of Defense resources to improve capabilities of United States Indo-Pacific Command: Appropriates amounts to the Secretary of Defense for listed items, including $532,600,000 for a named Air Force exercise, $1,000,000,000 for the X–37B program and $200,000,000 for the Guam Defense System program. ($532,600,000)
Sec. 90005: State and local assistance: Appropriates amounts under the State Homeland Security Grant Program including $625,000,000 for the 2026 FIFA World Cup, $1,000,000,000 for the 2028 Olympics and $450,000,000 for Operation Stonegarden, and $10,000,000,000 for a State Border Security Reinforcement Fund.
Sec. 100053: Appropriation for Federal Law Enforcement Training Centers: Appropriates $750,000,000 for the Federal Law Enforcement Training Centers, with at least $285,000,000 for training and up to $465,000,000 for facilities. ($750,000,000)
Sec. 100055: Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund: Establishes a Department of Justice fund for grants to States and local governments and appropriates up to $3,500,000,000 for it. The fund's name includes the acronym BIDEN, and grants may cover expenses on or after January 20, 2021. ($3,500,000,000)

Different amount for specific places or groups (9)

Sec. 10309: Marketing loans: Sets cotton storage payment rates by location: $4.90 for storage in California or Arizona and $3.00 for storage in any other State, for the 2026 through 2031 crop years.
Sec. 70421: Permanent renewal and enhancement of opportunity zones: Makes opportunity zone designations recurring and sets a 30 percent basis increase for qualified rural opportunity funds versus 10 percent for other funds. It repeals the special rule for Puerto Rico effective December 31, 2026, while other amendments take effect on enactment.
Sec. 70429: Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling: Raises the limit in section 170(n)(1) from $10,000 to $50,000 for the charitable deduction for certain expenses in support of Native Alaskan subsistence whaling. ($50,000)
Sec. 70514: Phase-out and restrictions on advanced manufacturing production credit: Phases out the advanced manufacturing production credit for critical minerals, ends it for wind energy components after 2027 and for metallurgical coal after 2029, and adds metallurgical coal as a critical mineral at a 2.5 percent credit rate versus 10 percent for other items.
Sec. 70521: Extension and modification of clean fuel production credit: Extends the clean fuel production credit through 2029 and raises the small agri-biodiesel producer credit from 10 cents to 20 cents, while letting animal-manure-derived fuel have an emissions rate below zero when other fuels may not.
Sec. 71108: Revising home equity limit for determining eligibility for long-term care services under the Medicaid program: Changes the Medicaid home equity limit for long-term care eligibility, letting a State set a limit above the base amount but not above $1,000,000 for homes not on agricultural-zoned lots, with different treatment for homes on agricultural-zoned lots. ($1,000,000)
Sec. 71115: Provider taxes: Sets Medicaid provider tax hold-harmless thresholds that differ by State group: non-expansion States are held to their existing determined percent, while expansion States step down from 5.5 percent in fiscal year 2028 to 3.5 percent from fiscal year 2032. Applies only to the 50 States and the District of Columbia.
Sec. 71116: State directed payments: Limits Medicaid state directed payments to 100 percent of the Medicare payment rate for States covering the expansion population and 110 percent for other States, with phased reductions for grandfathered payments and an appropriation of $7,000,000 for each of fiscal years 2026 through 2033.
Sec. 70103: Termination of deduction for personal exemptions other than temporary senior deduction: Ends the personal exemption deduction permanently and adds a $6,000 deduction for each taxpayer or spouse aged 65 or older for taxable years before 2029, reduced above $75,000 of income ($150,000 for joint returns). ($6,000)

Exception or delay for a subset (23)

Sec. 10102: Modifications to SNAP work requirements for able-bodied adults: Lists exceptions to the SNAP work requirement for several groups, including Indians, Urban Indians and California Indians, and lets the Secretary exempt individuals in a noncontiguous State, a term that does not include Guam or the Virgin Islands.
Sec. 10105: Matching funds requirements: Sets State shares of SNAP benefit costs by payment error rate beginning in fiscal year 2028, and delays the start to fiscal year 2029 or 2030 for States whose fiscal year 2025 or 2026 error rate multiplied by 1.5 is at or above 20 percent.
Sec. 10308: Adjusted gross income limitation: Exempts from the adjusted gross income limitation certain payments and benefits for a person or legal entity when 75 percent or more of its average gross income comes from farming, ranching, or silviculture activities.
Sec. 10503: Administrative and operating expense adjustments: Requires an additional administrative and operating expense subsidy of 6 percent of net book premium for crop insurance contracts in an 'eligible State', defined as a State whose loss ratio exceeds 120 percent of total net book premium.
Sec. 70113: Extension and modification of limitation on deduction and exclusion for moving expenses: Extends the moving expense deduction and exclusion to employees and new appointees of the intelligence community who relocate on a change in assignment, treating them like members of the Armed Forces.
Sec. 70118: Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas: Makes permanent the special tax treatment for individuals serving in the Sinai Peninsula and extends it to service in Kenya, Mali, Burkina Faso and Chad.
Sec. 70430: Exception to percentage of completion method of accounting for certain residential construction contracts: Extends an exception to the percentage of completion accounting method from home construction contracts to residential construction contracts, using a 3-year test for those that are not home construction contracts.
Sec. 70437: Treatment of capital gains from the sale of certain farmland property: Lets a taxpayer who sells qualified farmland property to a qualified farmer pay the resulting income tax in 4 equal annual installments, if the property is covered by a 10-year farm-use restriction.
Sec. 71117: Requirements regarding waiver of uniform tax requirement for Medicaid provider tax: Defines when a Medicaid provider tax is not 'generally redistributive' based on tax rates tied to Medicaid versus non-Medicaid taxable units, and applies the change only to the 50 States and the District of Columbia, with a transition period of up to 3 fiscal years.
Sec. 71119: Requirement for States to establish Medicaid community engagement requirements for certain individuals: Lets the Secretary exempt a State from the Medicaid community engagement requirement if it shows a good faith effort to comply, with exemptions expiring no later than December 31, 2028.
Sec. 80001: Exemption of certain assets: Excludes the net value of a family farm on which the family resides, a small business with not more than 100 employees, and a commercial fishing business from asset calculations under the Higher Education Act, starting award year 2026-2027.
Sec. 100004: Immigration parole fee: Requires a parole fee of the greater of $1,000 or a rule-set amount, but exempts listed groups, including aliens with medical emergencies and aliens granted Cuban and Haitian entrant status. ($1,000)
Sec. 100013: Fees relating to applications for adjustment of status: Sets immigration court and appeal filing fees, each the greater of a stated amount or a rule-set amount, but exempts appeals of bond decisions and certain in absentia motions to reopen from the fees.
Sec. 70415: Modification of excise tax on investment income of certain private colleges and universities: Replaces the excise tax on investment income of private colleges and universities with tiered rates of 1.4, 4 and 8 percent, applying only to institutions with at least 3,000 tuition-paying students and a student adjusted endowment of at least $500,000, and excluding State colleges and universities. ($500,000)
Sec. 70604: Excise tax on certain remittance transfers: Imposes a 1 percent tax on remittance transfers but applies it only to transfers funded with cash, a money order, a cashier's check or a similar physical instrument. Transfers from certain financial-institution accounts or U.S.-issued debit and credit cards are excluded.
Sec. 71107: Eligibility redeterminations: Requires states to redetermine Medicaid eligibility every 6 months for certain expansion-group individuals, but exempts individuals described in a cross-referenced subsection. Appropriates $75,000,000 for fiscal year 2026 for implementation.
Sec. 70438: Extension of rules for treatment of certain disaster-related personal casualty losses: Changes the date reference in section 301 of a 2020 disaster tax relief Act to the date this section is enacted, for purposes of applying section 304(b) of that Act.
Sec. 70302: Full expensing of domestic research and experimental expenditures: Allows full deduction of domestic research or experimental expenditures, and lets certain small businesses meeting a gross receipts test elect retroactive application to taxable years after December 31, 2021.
Sec. 70304: Extension and enhancement of paid family and medical leave credit: Extends and changes the paid family and medical leave credit, and exempts persons who show a substantial and legitimate business reason from the rule treating related persons as a single employer.
Sec. 70411: Tax credit for contributions of individuals to scholarship granting organizations: Creates an individual tax credit of up to $1,700 for contributions to scholarship granting organizations, available only for organizations in States (or the District of Columbia) that elect to participate. ($1,700)
Sec. 70434: Treatment of certain qualified sound recording productions: Lets taxpayers elect to deduct production costs of qualified sound recording productions, up to $150,000, and makes them eligible for bonus depreciation. ($150,000)
Sec. 70435: Exclusion of interest on loans secured by rural or agricultural real property: Excludes 25 percent of interest received by qualified lenders on loans secured by rural or agricultural real estate from gross income.
Sec. 70605: Enforcement provisions with respect to COVID-related employee retention credits: Sets a $1,000 penalty and other enforcement rules for COVID-related employee retention credit promoters, and excludes certified professional employer organizations from the promoter definition.

Delays or blocks a specific regulation (6)

Sec. 60012: Rescission of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems: Rescinds unobligated balances for the methane emissions program and also changes "calendar year 2024" to "calendar year 2034" in section 136(g) of the Clean Air Act.
Sec. 71101: Moratorium on implementation of rule relating to eligibility and enrollment in Medicare Savings Programs: Bars the Secretary of Health and Human Services from implementing, administering, or enforcing parts of a September 21, 2023 final rule on Medicare Savings Program eligibility and enrollment through September 30, 2034.
Sec. 71102: Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program: Bars the Secretary of Health and Human Services from implementing, administering, or enforcing parts of an April 2, 2024 final rule on Medicaid, CHIP, and Basic Health Program eligibility and enrollment processes through September 30, 2034.
Sec. 71111: Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs: Bars the Secretary of Health and Human Services from implementing, administering, or enforcing parts of a May 10, 2024 final rule on minimum staffing standards for long-term care facilities through September 30, 2034.
Sec. 85001: Delay of rule relating to borrower defense to repayment: Provides that the borrower defense to repayment provisions from the Department of Education's November 1, 2022 final regulations are not in effect for loans first originated before July 1, 2035, and restores the prior regulations.
Sec. 85002: Delay of rule relating to closed school discharges: Provides that the closed school discharge provisions from the Department of Education's November 1, 2022 final regulations are not in effect for loans first originated before July 1, 2035.

Changes a government process (1)

Sec. 70607: Task force on the replacement of Direct File: Appropriates $15,000,000 for fiscal year 2026 for the Department of the Treasury to deliver a report to Congress on replacing IRS direct e-file programs with public-private free tax filing partnerships and on the cost of a free direct e-file system. ($15,000,000)

Condition defined by a narrow set of criteria (1)

Sec. 71113: Federal payments to prohibited entities: Bars federal direct-spending Medicaid payments for one year to a 'prohibited entity,' defined by criteria including tax-exempt status, essential community provider status primarily in family planning, providing abortions beyond listed exceptions, and Medicaid payments above $800,000 in fiscal year 2023. ($800,000)

Program name includes a political figure’s name (1)

Sec. 70204: Trump accounts and contribution pilot program: Creates a tax-advantaged account type, a $1,000 pilot contribution for eligible children born from 2025 through 2028, and an employer contribution exclusion, under the program name "Trump account"; also appropriates $410,000,000 to Treasury to carry out the section.

What it does

Sec. 72001: Increases the statutory limit on the public debt by $5,000,000,000,000.
Sec. 70104: Raises the child tax credit amount from $2,000 to $2,200, adjusts it for inflation after 2025, and requires a social security number for the qualifying child.
Sec. 70120: Sets the limit on the deduction for state and local taxes at $40,000 for 2025 and $40,400 for 2026, raises it 1 percent a year through 2029, and returns it to $10,000 after 2029.
Sec. 71119: Requires states to condition Medicaid eligibility for expansion-population adults on at least 80 hours a month of work, community service, a work program or education, beginning no later than the first quarter after December 31, 2026.
Sec. 10105: Sets the state share of SNAP allotment costs at 0, 5, 10 or 15 percent, depending on the state's payment error rate, beginning in fiscal year 2028.
Sec. 90003: Appropriates $45,000,000,000 to U.S. Immigration and Customs Enforcement for single adult alien detention capacity and family residential center capacity.
Sec. 81001: Ends eligibility for Federal Direct PLUS Loans for graduate and professional students for periods of instruction beginning on or after July 1, 2026, and sets new annual and aggregate borrowing limits.
Sec. 70512: Terminates the clean electricity production credit for wind and solar facilities placed in service after December 31, 2027.
Sec. 20002: Appropriates funds for fiscal year 2025 to the Secretary of Defense for naval shipbuilding, including a second Virginia-class submarine and two additional Guided Missile Destroyer ships.
Sec. 10201: Rescinds the unobligated balances of certain Inflation Reduction Act funds for the Forest Service.

Written automatically from the official text by Claude Sonnet 5.5, an AI model. Written 12 Oct 2026 and published after the automatic checks, without a person reading it first. Every line names the section it came from.

Changed after House passage

Compares the bill as passed by the House, 22 May 2025, with the final text passed by both chambers. About 40% of the wording the House passed stands in the final text.

Removed before the final vote (89)

Sec. 1: Short title: Provides that the Act may be cited by the short title "One Big Beautiful Bill Act".
Sec. 10003: Able bodied adults without dependents waivers: Amends Section 6(o)(4)(A) of the Food and Nutrition Act of 2008 so waivers last up to 12 consecutive months where county unemployment is over 10 percent, and changes "8 percent" to "1 percent" in paragraph (6)(F).
Sec. 10008: General work requirement age: Amends Section 6(d) of the Food and Nutrition Act of 2008 to change the general work requirement ages from over 15 and under 60 to over 17 and under 65, and the child age references from under six to under seven.
Sec. 10009: National Accuracy Clearinghouse: Requires a State agency to use each indication of multiple issuance of SNAP benefits to prevent multiple issuances of other Federal and State assistance benefits administered through the State's integrated eligibility system.
Sec. 10105: Secure rural schools; forestry: Extends Secure Rural Schools Act payment and project authorities from 2023 to 2026 and from 2025 to 2028, sets special rules for fiscal year 2024 payments, makes technical corrections, and rescinds unobligated balances under Public Law 117–169, including $100,719,676.
Sec. 20014: Plan required: Requires the Secretary of Defense and the National Nuclear Security Agency Administrator to submit a spending plan to the Armed Services Committees within 45 days, and an annual expenditure report beginning one year after enactment.
Sec. 20015: Limitation on availability of funds: Prohibits using funds made available under Title II to enter into any agreement under which a payment of those funds could be outlaid or disbursed after September 30, 2034.
Sec. 30002: Amount of need; cost of attendance; median cost of college: Amends the Higher Education Act of 1965 to base need on the median cost of college of a student's program of study from award year 2026–2027, defines program of study, and exempts a family farm and small business assets.
Sec. 30033: Pell shortfall: Amends section 401(b)(7)(A) of the Higher Education Act of 1965 to replace $2,170,000,000 with $5,351,000,000 and $1,236,000,000 with $6,058,000,000, and to add $3,743,000,000 for fiscal year 2028 and $1,236,000,000 for each succeeding fiscal year.
Sec. 30041: Agreements with institutions: Amends section 454 of the Higher Education Act of 1965 to require institutions in the direct student loan program to remit annual reimbursements to the Secretary beginning in award year 2028–2029, calculated by student cohort from non-repayment balances, with late-payment penalties.
Sec. 30042: Campus-based aid programs: Adds PROMISE grants to part A of title IV of the Higher Education Act of 1965, awarded without competition for 6-year periods to eligible institutions that guarantee a maximum total price, in amounts set by formula and capped at $5,000 per student.
Sec. 30061: Limitation on authority of the Secretary to propose or issue regulations and executive actions: Adds section 492A to the Higher Education Act of 1965, barring the Secretary from taking further action on, or issuing, an economically significant draft, proposed or final regulation or executive action implementing title IV that would increase a subsidy cost.
Sec. 41002: Natural gas exports and imports: Amends the Natural Gas Act to require a nonrefundable charge of $1,000,000 per application to export or import natural gas with certain countries, and deems such applications in the public interest and to be granted.
Sec. 41004: Expedited permitting: Adds section 15A to the Natural Gas Act, letting applicants elect expedited review for a fee, setting approval deadlines with deemed approval, and limiting judicial review to the D.C. Circuit and certain claims.
Sec. 41005: De-risking Compensation Program: Appropriates $10,000,000 and creates a Department of Energy De-Risking Compensation Program and Fund, with enrollment fees and premiums, to compensate sponsors of covered energy projects for losses from qualifying Federal actions.
Sec. 42102: Repeal and rescission relating to grants to reduce air pollution at ports: Repeals section 133 of the Clean Air Act and rescinds the unobligated balance of amounts made available under that section.
Sec. 42104: Repeal and rescission relating to diesel emissions reductions: Repeals section 60104 of Public Law 117–169 and rescinds the unobligated balance of amounts made available under that section.
Sec. 42105: Repeal and rescission relating to funding to address air pollution: Repeals section 60105 of Public Law 117–169 and rescinds the unobligated balance of amounts made available under that section.
Sec. 42106: Repeal and rescission relating to funding to address air pollution at schools: Repeals section 60106 of Public Law 117–169 and rescinds the unobligated balance of amounts made available under that section.
Sec. 42110: Repeal and rescission relating to funding for enforcement technology and public information: Repeals section 60110 of Public Law 117–169 and rescinds the unobligated balance of amounts made available under that section.
Sec. 42111: Repeal and rescission relating to greenhouse gas corporate reporting: Repeals section 60111 of Public Law 117–169 and rescinds the unobligated balance of amounts made available under that section.
Sec. 42115: Repeal and rescission relating to Environmental Protection Agency efficient, accurate, and timely reviews: Repeals section 60115 of Public Law 117–169 and rescinds the unobligated balance of any amounts made available under that section.
Sec. 42201: Repeal of EPA rules relating to greenhouse gas and multi-pollutant emissions standards: Provides that two Environmental Protection Agency final rules on light-duty and medium-duty vehicle greenhouse gas and multi-pollutant emissions standards (86 Fed. Reg. 74434 and 89 Fed. Reg. 27842) have no force or effect.
Sec. 42301: Repeal of NHTSA rules relating to CAFE standards: Provides that two National Highway Traffic Safety Administration final rules on Corporate Average Fuel Economy standards (87 Fed. Reg. 25710 and 89 Fed. Reg. 52540) have no force or effect.
Sec. 43201: Artificial intelligence and information technology modernization initiative: Appropriates $500,000,000 to the Department of Commerce for fiscal year 2025 for artificial intelligence and information technology modernization, and bars State enforcement of laws regulating artificial intelligence systems for 10 years, with exceptions.
Sec. 44110: Prohibiting Federal financial participation under Medicaid and CHIP for individuals without verified citizenship, nationality, or satisfactory immigration status: Amends the Social Security Act so Federal payment is withheld for Medicaid and CHIP assistance given during reasonable-opportunity periods unless citizenship or immigration status is verified, makes that coverage a State option, effective October 1, 2026.
Sec. 44111: Reducing expansion FMAP for certain States providing payments for health care furnished to certain individuals: Amends section 1905 of the Social Security Act to set the expansion Federal medical assistance percentage at 80 percent from October 1, 2027 for specified States that provide health coverage or financial assistance to certain aliens.
Sec. 44123: Ensuring accurate payments to pharmacies under Medicaid: Requires a Secretary survey of pharmacy drug acquisition prices, sets civil money penalties up to $100,000 per violation, and appropriates $5,000,000 for fiscal year 2026 for Inspector General studies and $8,000,000 for each of fiscal years 2026 through 2033.
Sec. 44124: Preventing the use of abusive spread pricing in Medicaid: Requires State Medicaid contracts with pharmacy benefit managers and managed care entities to use a pass-through pricing model limited to ingredient cost and a dispensing fee, bars spread pricing from federal matching payments, and defines pharmacy benefit manager.
Sec. 44125: Prohibiting Federal Medicaid and CHIP funding for gender transition procedures: Bars Medicaid and CHIP payments for specified gender transition procedures by amending Social Security Act sections 1903(i), 2107(e)(1)(N) and 1905, defining the procedures, listing exceptions, and defining sex, female and male.
Sec. 44201: Addressing waste, fraud, and abuse in the ACA Exchanges: Changes ACA Exchange rules: sets a November 1 to December 15 open enrollment period, bars certain special enrollment periods, requires verification of special enrollment and income, requires file-and-reconcile, and revises actuarial value and premium rules.
Sec. 44202: Funding cost sharing reduction payments: Appropriates such sums as may be necessary for cost-sharing reduction payments under ACA section 1402 for plan years beginning on or after January 1, 2026, and bars use of the funds for plans covering abortion except to save the mother's life or in cases of rape or incest.
Sec. 44302: Streamlined enrollment process for eligible out-of-state providers under Medicaid and CHIP: Requires States to adopt a streamlined Medicaid and CHIP enrollment process for eligible out-of-State providers serving individuals under 21, with a 5-year enrollment period, effective 4 years after enactment.
Sec. 44303: Delaying DSH reductions: Amends section 1923(f) of the Social Security Act to change "2026 through 2028" to "2029 through 2031" and "2027" to "2031" for Medicaid DSH allotment provisions, and changes the Tennessee DSH allotment year from 2025 to 2028.
Sec. 44304: Modifying update to the conversion factor under the physician fee schedule under the Medicare program: Amends section 1848(d) of the Social Security Act to set the Medicare physician fee schedule conversion factor update at 75 percent of the estimated MEI increase for 2026 and 10 percent for 2027 and later years.
Sec. 44305: Modernizing and Ensuring PBM Accountability: Adds requirements for pharmacy benefit managers in Medicare Part D contracts for plan years beginning on or after January 1, 2028, including limits on remuneration to bona fide service fees, transparency on pricing guarantees, and annual reports to plan sponsors and the Secretary.
Sec. 50002: Public Company Accounting Oversight Board: Transfers the duties and powers of the Public Company Accounting Oversight Board to the Securities and Exchange Commission by a transfer date within 1 year of enactment, and sends unobligated fees to the Treasury general fund.
Sec. 50003: Bureau of Consumer Financial Protection: Amends section 1017(a)(2) of the Consumer Financial Protection Act of 2010 to change the Bureau funding cap percentage from 12 to 5 and the year from 2013 to 2025, and to limit the Bureau's unobligated balances.
Sec. 50004: Consumer Financial Civil Penalty Fund: Amends section 1017(d) of the Consumer Financial Protection Act so Civil Penalty Fund payments go to direct victims, and requires remaining amounts for a penalty to be transferred to the Treasury general fund once all direct victims are paid.
Sec. 50005: Financial Research Fund: Bars collection of Financial Research Fund assessments that would push the fund or a year's total above the 3-year average annual budget amount, and deposits any excess in the fund into the Treasury general fund.
Sec. 70015: Diversity immigrant visa fees: Imposes fees on aliens who file a diversity immigrant visa application (not less than $400) or register for the program (not less than $250), adjusted yearly for inflation, with set fund allocations and no waivers.
Sec. 70018: Immigration user fees: Amends section 286 of the Immigration and Nationality Act to replace the $7 immigration inspection fee with a fee of not less than $10 for fiscal year 2025, adjusted yearly for inflation, with $1 per individual deposited in the Treasury general fund and no waivers.
Sec. 70020: Fee for sponsor of unaccompanied alien child who fails to appear in immigration court: Requires the Secretary of Health and Human Services to charge a sponsor of an unaccompanied alien child a fee of not less than $5,000 before release, adjusted yearly, with possible reimbursement if the child was not ordered removed in absentia.
Sec. 70200: Review of agency rulemaking: Appropriates $100,000,000 to the Director of the Office of Management and Budget for fiscal year 2025, available through September 30, 2028, to improve regulatory processes and review rules issued by listed covered agencies.
Sec. 70300: Limitation on donations made pursuant to settlement agreements to which the United States is a party: Bars Department of Justice officials from entering or enforcing settlements that direct payments to anyone other than the United States, except restitution, direct remedy of actual harm, or payment for services, and sets penalties, an effective date and an annual Inspector General report.
Sec. 70302: Restriction on enforcement: Bars United States courts from enforcing a contempt citation for violating an injunction or temporary restraining order issued without the security required under Federal Rule of Civil Procedure 65(c).
Sec. 80104: Permitting fee for non-Federal land: Removes the permit-to-drill requirement for certain oil and gas leases in drilling units with mostly non-Federal minerals when the leaseholder pays a fee of $5,000, and limits the Secretary of the Interior's authority over non-Federal land in those units.
Sec. 80111: Geothermal leasing: Amends section 4(b) of the Geothermal Steam Act of 1970 to change "2 years" to "year" in paragraph (2), requires a replacement sale in the same year if a lease sale is canceled or delayed, and requires offering all nominated parcels eligible under the land use plan.
Sec. 80112: Geothermal royalties: Amends section 5(a)(1)(A) and (B) of the Geothermal Steam Act of 1970 to apply the "not less than" royalty rates with respect to each electric generating facility producing electricity, based on what is produced by that facility.
Sec. 80142: Future coal leasing: Provides that Secretarial Order 3338 of the Secretary of the Interior, issued January 15, 2016, and any other actions limiting the Federal coal leasing program, have no force or effect.
Sec. 80161: Protest fees: Adds subsection (t) to section 17 of the Mineral Leasing Act requiring a protest filing fee: a $150 base fee, $5 per page over 10 pages, and $10 per additional parcel, right-of-way or permit application, adjusted yearly from January 1, 2026 and deposited as miscellaneous receipts.
Sec. 80171: Mandatory offshore oil and gas lease sales: Requires the Secretary of the Interior to hold at least 30 Gulf of America lease sales over 15 years and 6 Cook Inlet lease sales over 10 years, with set acreage, dates, lease terms and Alaska revenue sharing, plus related rules.
Sec. 80201: Rescission of funds for investing in coastal communities and climate resilience: Rescinds the unobligated balance of funds made available by section 40001 of Public Law 117–169.
Sec. 80301: Rescission of Forest Service Funds: Repeals paragraph (4) of section 23001(a) of Public Law 117–169 and rescinds all unobligated balances of amounts made available under that paragraph.
Sec. 80306: Long-Term Contracts for the Forest Service: Requires the Chief of the Forest Service to enter into long-term contracts of at least 20 years on National Forest System lands in fiscal years 2025 through 2034, with cancellation ceilings, and sends receipts to the general fund of the Treasury.
Sec. 80307: Long-Term Contracts for the Bureau of Land Management: Requires the Director of the Bureau of Land Management to enter into long-term contracts of at least 20 years for vegetative materials on public lands in fiscal years 2025 through 2034, with cancellation ceilings, and sends receipts to the general fund of the Treasury.
Sec. 90001: Elimination of the FERS annuity supplement for certain employees: Amends section 8421(a) of title 5 so the FERS annuity supplement applies only to individuals separated under section 8425 or entitled to an annuity under section 8412(d) or (e), beginning January 1, 2028, and not to those already entitled before that date.
Sec. 90002: Election for at-will employment and lower FERS contributions for new Federal civil service hires: Lets newly appointed civil service hires make an irrevocable election to be at-will employees; those who do not elect pay FERS contributions increased by 5 percentage points. Applies to individuals appointed on or after enactment.
Sec. 90003: Filing fee for Merit Systems Protection Board claims and appeals: Amends 5 U.S.C. 7701 to require the Merit Systems Protection Board to collect a filing fee equal to the fee for a civil action under 28 U.S.C. 1914(a), with exceptions, refund to prevailing parties, and a date 3 months after enactment.
Sec. 100001: Coast Guard assets necessary to secure the maritime border and interdict migrants and drugs: Appropriates amounts to the Commandant of the Coast Guard for fiscal year 2025, available until September 30, 2029, for aircraft, cutters, shoreside infrastructure, depot maintenance and maritime domain awareness, with limits, reporting and notification requirements.
Sec. 100002: Vessel tonnage duties: Amends 46 U.S.C. 60301 to strike the language setting tonnage duty rates for fiscal years 2006 through 2010 and the later per-ton rates and annual caps in subsections (a) and (b).
Sec. 100003: Registration fee on motor vehicles: Adds 23 U.S.C. 180 requiring a yearly registration fee of $250 on covered electric vehicles and $100 on covered hybrid vehicles, collected by States and remitted to the Federal Highway Administration, with $104,000,000 in State grants, rules and a report.
Sec. 100004: Deposit of registration fee on motor vehicles: Directs that amounts accrued under section 180 of title 23, United States Code, be deposited into the Highway Trust Fund.
Sec. 100005: Motor carrier data: Appropriates $5,000,000 for a public Federal Motor Carrier Safety Administration website showing whether motor carriers meet operating requirements, sets a $100 annual access fee, and treats brokers using it as having made reasonable determinations.
Sec. 110005: Extension of deduction for qualified business income and permanent enhancement: Strikes the end date of the section 199A deduction, raises it from 20 percent to 23 percent, rewrites the taxable-income limitation phase-in, adds qualified BDC interest dividends, and resets the inflation adjustment, for taxable years after December 31, 2025.
Sec. 110201: Treatment of health reimbursement arrangements integrated with individual market coverage: Treats custom health option and individual care expense arrangements (employer-funded health reimbursement arrangements paired with individual market or Medicare coverage) as meeting certain group health plan requirements, and adds a W-2 reporting line, for plan years after December 31, 2025.
Sec. 110204: Individuals entitled to part A of Medicare by reason of age allowed to contribute to health savings accounts: Amends section 223 so that people entitled to Medicare part A by reason of age are treated as eligible individuals for health savings accounts, with related changes to insurance purchases and distribution penalties, for months after December 31, 2025.
Sec. 110207: On-site employee clinics: Provides that an individual is not treated as covered under a disqualifying health plan for health savings account purposes merely by being eligible for listed items and services at an employer-owned, employer-leased or employee-focused clinic, for months in taxable years after December 31, 2025.
Sec. 110208: Certain amounts paid for physical activity, fitness, and exercise treated as amounts paid for medical care: Treats amounts paid for qualified sports and fitness expenses as medical care for health savings accounts, capped at $500 ($1,000 for a joint return or head of household) per year, for taxable years beginning after December 31, 2025.
Sec. 110209: Allow both spouses to make catch-up contributions to the same health savings account: Rewrites section 223(b)(5) so that when both married spouses are 55 or older, the additional health savings account contribution amounts for both are included in the family limit that is divided between them, for taxable years after December 31, 2025.
Sec. 110210: FSA and HRA terminations or conversions to fund HSAs: Redefines a qualified HSA distribution so an employee can move funds from a health flexible spending or health reimbursement arrangement into a health savings account, subject to a dollar limit, with W-2 reporting, for distributions after December 31, 2025.
Sec. 110211: Special rule for certain medical expenses incurred before establishment of health savings account: Treats a health savings account set up within 60 days after high deductible health plan coverage begins as established on the coverage start date, solely for deciding whether an amount paid is a qualified medical expense.
Sec. 110213: Increase in health savings account contribution limitation for certain individuals: Increases the health savings account contribution limits by $4,300 and $8,550, respectively, reduced as adjusted gross income exceeds $75,000 ($150,000 for joint returns with family coverage), with an inflation adjustment after 2026.
Sec. 111109: Increased gross receipts threshold for small manufacturing businesses: Substitutes $80,000,000 for $25,000,000 in the section 448(c) gross receipts test for manufacturing taxpayers, defines manufacturing taxpayer and qualified product, and adds the new amount to the inflation adjustment.
Sec. 111110: Global intangible low-taxed income determined without regard to certain income derived from services performed in the Virgin Islands: Excludes qualified Virgin Islands services income of specified United States shareholders from the tested income used to compute global intangible low-taxed income, and directs the Secretary to prescribe regulations.
Sec. 111201: Expanding the definition of rural emergency hospital under the Medicare program: Amends Social Security Act sections 1861(kkk) and 1834(x) so certain former critical access hospitals and small rural hospitals can enroll as rural emergency hospitals from January 1, 2027, with enrollment deadlines, a needs assessment and payment limits.
Sec. 112017: Limitation on amortization of certain sports franchises: Amends section 197 so that amortization of a specified sports franchise intangible is computed on 50 percent of its adjusted basis, for property acquired after the date of enactment.
Sec. 112018: Limitation on individual deductions for certain State and local taxes, etc: Adds a limit on individual deductions for State and local taxes of $40,400 ($5,000 floor reduction rules and a phasedown above $505,000 of modified adjusted gross income), and adds partnership and S corporation tax rules and a new addition to tax for allocation mismatch.
Sec. 112022: Increase in rate of tax on net investment income of certain private foundations: Replaces the 1.39 percent excise tax rate on private foundation net investment income with rates of 1.39, 2.78, 5 or 10 percent depending on assets, and counts assets and income of related organizations.
Sec. 112023: Certain purchases of employee-owned stock disregarded for purposes of foundation tax on excess business holdings: Treats certain voting stock a business enterprise bought from an employee stock ownership plan on or after January 1, 2020, and holds as treasury stock or cancels or retires, as outstanding for the foundation excess business holdings tax, up to 49 percent permitted holdings.
Sec. 112024: Unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed: Increases an organization's unrelated business taxable income by amounts paid for qualified transportation fringes or parking facilities that are not deductible under section 274, with an exception for church organizations, for amounts paid after December 31, 2025.
Sec. 112025: Exclusion of research income limited to publicly available research: Changes the wording of section 512(b)(9) from "from research" to "from such research," for amounts received or accrued after December 31, 2025.
Sec. 112026: Limitation on excess business losses of noncorporate taxpayers: Makes the excess business loss limitation permanent by striking "and before January 1, 2029," and rewrites the section 461(l)(2) rule for disallowed loss carryovers, for losses in taxable years beginning after December 31, 2024.
Sec. 112028: Enforcement of remedies against unfair foreign taxes: Adds new section 899, which raises certain tax rates, including withholding rates and the base erosion tax rate, by 5 percentage points per year up to 20 points for persons tied to countries that impose defined unfair foreign taxes.
Sec. 112031: Limitation on drawback of taxes paid with respect to substituted merchandise: For claims filed on or after July 1, 2026, limits drawback of chapter 52 internal revenue tax on exported or destroyed substituted merchandise to the taxes paid and not returned by refund, credit, or drawback on that merchandise.
Sec. 112204: Implementing artificial intelligence tools for purposes of reducing and recouping improper payments under Medicare: Requires the Secretary to implement artificial intelligence tools by January 1, 2027 to reduce and identify improper payments under Medicare parts A and B, to contract with vendors, to recoup payments, and to report. Transfers $12,500,000 from each of two trust funds for fiscal year 2025.
Sec. 112205: Earned income tax credit reforms: Creates an earned income tax credit certification program for qualifying children, with penalties of $100 and $500 for misstatements, appropriates $10,000,000 for a task force on credit administration, and adds an increased credit for certain Purple Heart recipients.
Sec. 112207: Increase in penalties for unauthorized disclosures of taxpayer information: Raises the fine in section 7213(a) from $5,000 to $250,000 and the maximum prison term from 5 to 10 years, treats each taxpayer whose information is disclosed as a separate violation, and applies to disclosures after enactment.
Sec. 112208: Restriction on regulation of contingency fees with respect to tax returns, etc: Bars the Secretary of the Treasury from regulating, prohibiting, or restricting the use of a contingent fee for tax returns, refund claims, or related documents prepared on behalf of a taxpayer.

Added after House passage (69)

Sec. 10102: Modifications to SNAP work requirements for able-bodied adults: Rewrites the list of SNAP work requirement exceptions for able-bodied adults, sets a waiver test for noncontiguous States at 1.5 times the national unemployment rate, and lets the Secretary exempt noncontiguous States until no later than December 31, 2028.
Sec. 10105: Matching funds requirements: Sets the Federal and State shares of SNAP allotment costs by State payment error rate beginning in fiscal year 2028, from 100 percent Federal down to 85 percent Federal, and caps the Federal payment at the applicable share.
Sec. 10201: Rescission of amounts for forestry: Rescinds the unobligated balances of amounts appropriated by listed paragraphs of sections 23001(a), 23002(a), 23003(a)(2), and 23005 of Public Law 117–169.
Sec. 30003: Securities and Exchange Commission Reserve Fund: Repeals the Securities and Exchange Commission Reserve Fund subsection of the Securities Exchange Act of 1934, transfers the fund's balances to the general fund of the Treasury on October 1, 2025, and closes the account.
Sec. 40002: Spectrum auctions: Extends the FCC's auction authority to September 30, 2034, requires auctions of 300 megahertz, directs identification and auction of 500 megahertz of federal frequencies, and appropriates $50,000,000 to the Department of Commerce for spectrum analysis and reports.
Sec. 40003: Air traffic control improvements: Appropriates funds to the FAA Administrator for fiscal year 2025, available until September 30, 2029, for air traffic control facilities and equipment, including $4,750,000,000 for telecommunications and $3,000,000,000 for radar, and requires quarterly expenditure reports.
Sec. 40004: Space launch and reentry licensing and permitting user fees: Adds section 50924 to title 51, requiring the Secretary of Transportation to charge a fee on each licensed launch or reentry from 2026 on, and creates a Treasury fund for Office of Commercial Space Transportation expenses.
Sec. 40005: Mars missions, Artemis missions, and Moon to Mars program: Adds section 20306 to title 51, appropriating $9,995,000,000 to NASA for fiscal year 2025 for a Mars telecommunications orbiter, Gateway, Space Launch System, Orion, the International Space Station and center infrastructure, and sets a space vehicle transfer.
Sec. 40006: Corporate average fuel economy civil penalties: Changes the civil penalty amounts in section 32912 of title 49 from $5 to $0.00 and from $10 to $0.00, applying to model years for which no penalty notification has been given.
Sec. 40007: Payments for lease of Metropolitan Washington Airports: Rewrites section 49104(b) of title 49 so the Airports Authority pays $3,000,000 in 1987 dollars annually through 2026 and $15,000,000 in 2027 dollars from 2027 on, with renegotiation at least every 10 years.
Sec. 40008: Rescission of certain amounts for the National Oceanic and Atmospheric Administration: Rescinds any unobligated balances of amounts made available by sections 40001, 40002, 40003, and 40004 of Public Law 117–169.
Sec. 40009: Reduction in annual transfers to Travel Promotion Fund: Amends subsection (d)(2)(B) of the Travel Promotion Act of 2009 by striking "$100,000,000" and inserting "$20,000,000".
Sec. 40011: Rescission of amounts appropriated to Public Wireless Supply Chain Innovation Fund: Permanently rescinds $850,000,000 of the unobligated balances of amounts made available under section 106(a) of the CHIPS Act of 2022.
Sec. 50102: Offshore oil and gas leasing: Requires at least 30 Gulf of America and 6 Cook Inlet offshore lease sales on set schedules and terms, requires approval of commingling requests, repeals section 50261 of Public Law 117–169 and sets royalty rates, and limits distributed revenues.
Sec. 50103: Royalties on extracted methane: Repeals section 50263 of Public Law 117–169 (30 U.S.C. 1727).
Sec. 50105: National Petroleum Reserve–Alaska: Directs the Secretary of the Interior to resume National Petroleum Reserve–Alaska oil and gas lease sales, with at least 5 sales of not fewer than 4,000,000 acres each within 10 years, on set terms, and sets a 70 percent State of Alaska share of receipts from fiscal year 2034.
Sec. 50301: Timber sales and long-term contracting for the Forest Service and the Bureau of Land Management: Requires the Forest Service to sell 250,000,000 board-feet more timber each year than the year before, and the Bureau of Land Management 20,000,000 more, for fiscal years 2026 through 2034, and to enter into at least 40 and 5 long-term contracts respectively.
Sec. 50402: Repeals; rescissions: Repeals section 50142 of Public Law 117–169 and rescinds its unobligated balance, and rescinds the unobligated balances under sections 50123, 50141, 50144, 50145, 50151, 50152, 50153 and 50161 of that law.
Sec. 50403: Energy dominance financing: Amends section 1706 of the Energy Policy Act of 2005, appropriates $1,000,000,000 through September 30, 2028 with no more than 3 percent for administrative expenses, and changes "2026" to "2028" in section 50144(b) of Public Law 117–169.
Sec. 50404: Transformational artificial intelligence models: Directs the Secretary of Energy to curate Department of Energy scientific data with National Laboratories and start efforts on self-improving artificial intelligence models, and appropriates $150,000,000 to remain available through September 30, 2026.
Sec. 60017: Rescission of funding for ESA recovery plans: Rescinds the unobligated balances of amounts made available to carry out section 60301 of Public Law 117–169.
Sec. 70112: Extension and modification of qualified transportation fringe benefits: Amends section 132(f) to strike the qualified bicycle commuting reimbursement provisions, changes an inflation-adjustment year from 1998 to 1997, and strikes section 274(l)(2), for taxable years beginning after December 31, 2025.
Sec. 70113: Extension and modification of limitation on deduction and exclusion for moving expenses: Removes the end date of the limitation on the moving expense deduction and exclusion, and treats intelligence community employees and new appointees who relocate like members of the Armed Forces, for taxable years beginning after December 31, 2025.
Sec. 70114: Extension and modification of limitation on wagering losses: Replaces section 165(d) so the wagering loss deduction equals 90 percent of losses, is allowed only up to wagering gains, and counts deductions incurred in carrying on wagering, for taxable years beginning after December 31, 2025.
Sec. 70301: Full expensing for certain business property: Amends section 168(k) to remove the end dates for the special depreciation allowance and set it at 100 percent for property acquired after January 19, 2025, including certain plants and self-constructed property.
Sec. 70305: Exceptions from limitations on deduction for business meals: Amends section 274(o) to add an exception to the denial of the business meals deduction, and exempts meals on fishing vessels and at certain remote fish processing facilities from the 50 percent limitation, for amounts paid after December 31, 2025.
Sec. 70309: Spaceports are treated like airports under exempt facility bond rules: Adds spaceports to airports under the exempt facility bond rules, defines "spaceport", sets a rule for spaceport property on land leased from the United States, and provides that federal rent or user fees do not make a bond federally guaranteed.
Sec. 70311: Modifications related to foreign tax credit limitation: Sets rules for allocating deductions to foreign source net CFC tested income in the foreign tax credit limitation, allocates no interest expense or research expenditures to it, and corrects cross-references in sections 904 and 951A, for taxable years beginning after December 31, 2025.
Sec. 70312: Modifications to determination of deemed paid credit for taxes properly attributable to tested income: Raises the deemed paid credit percentage under section 960(d)(1) and section 78 from 80 percent to 90 percent, disallows a credit for 10 percent of foreign taxes on previously taxed tested income, and sets effective dates.
Sec. 70313: Sourcing certain income from the sale of inventory produced in the United States: Adds a source rule to section 904(b) treating income from foreign-branch sales of inventory produced in the United States as foreign-source, up to 50 percent of that income, for taxable years beginning after December 31, 2025.
Sec. 70322: Determination of deduction eligible income: Amends section 250(b)(3)(A) to exclude income and gain from sales of intangible and depreciable, amortizable or depletable property from deduction eligible income, and limits expense apportionment to properly allocable expenses.
Sec. 70323: Rules related to deemed intangible income: Renames global intangible low-taxed income as net CFC tested income, strikes section 951A(b) and (d), and renames foreign-derived intangible income as foreign-derived deduction eligible income, for taxable years beginning after December 31, 2025.
Sec. 70341: Coordination of business interest limitation with interest capitalization provisions: Amends section 163(j) so the business interest limitation applies to interest whether it would be deducted or capitalized, applies the allowed amount first to capitalized interest, and excludes interest capitalized under section 263(g) or 263A(f) from business interest.
Sec. 70342: Definition of adjusted taxable income for business interest limitation: Amends section 163(j)(8)(A) so adjusted taxable income excludes amounts included in gross income under sections 951(a), 951A(a) and 78, with related deductions, for taxable years beginning after December 31, 2025.
Sec. 70352: Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations: Strikes section 898(c)(2), ending the election for a 1-month deferral in the taxable year of specified foreign corporations, for taxable years beginning after November 30, 2025, and sets a transition rule for the first affected year.
Sec. 70353: Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules: Adds section 958(b)(4) to bar attribution of stock owned by a non-United States person to a United States person, and adds section 951B on foreign controlled United States shareholders of foreign controlled foreign corporations.
Sec. 70354: Modifications to pro rata share rules: Rewrites section 951(a) so a United States shareholder includes its pro rata share of a controlled foreign corporation's subpart F income based on the period of ownership, and conforms section 951A, for taxable years beginning after December 31, 2025.
Sec. 70405: Enhancement of child and dependent care tax credit: Rewrites the applicable percentage for the child and dependent care credit to start at 50 percent, reduced by income thresholds of $15,000 and $75,000 ($150,000 for joint returns), not below 20 percent, for taxable years beginning after December 31, 2025.
Sec. 70423: Permanent extension of new markets tax credit: Makes the new markets tax credit limitation apply for each calendar year after 2019 and limits carryover of unused limitation to the fifth calendar year after the year the excess occurred, effective for calendar years after December 31, 2025.
Sec. 70425: 0.5 percent floor on deduction of contributions made by individuals: Allows individuals' charitable contributions as a deduction only to the extent they exceed 0.5 percent of the contribution base, adjusts carryforward rules, and changes the limit for cash contributions to 60 percent of the contribution base.
Sec. 70427: Permanent increase in limitation on cover over of tax on distilled spirits: Amends section 7652(f)(1) to set the limit on the cover over of tax on distilled spirits at $13.25, for distilled spirits brought into the United States after December 31, 2025.
Sec. 70428: Nonprofit community development activities in remote native villages: Treats certain Bering Sea and Aleutian Islands fisheries activities of western Alaska community development quota entities as related to their tax-exempt purpose, and provides no-gain treatment for transfers from wholly owned subsidiaries within 18 months.
Sec. 70430: Exception to percentage of completion method of accounting for certain residential construction contracts: Amends section 460(e) to replace "home construction contract" with "residential construction contract," using a 3-year period for residential contracts that are not home construction contracts, and conforms section 56(a)(3).
Sec. 70431: Expansion of qualified small business stock gain exclusion: Amends section 1202 to give a 50, 75 or 100 percent exclusion of gain on qualified small business stock held 3, 4 or 5 years, raises the per-issuer limit to $15,000,000, and raises the gross assets limit from $50,000,000 to $75,000,000.
Sec. 70437: Treatment of capital gains from the sale of certain farmland property: Adds section 1062, letting a taxpayer who sells qualified farmland property to a qualified farmer pay the tax on that gain in 4 equal annual installments, with rules for acceleration, election and a required covenant.
Sec. 70509: Termination of cost recovery for energy property: Amends section 168(e)(3)(B)(vi) by striking subclause (I) and redesignating subclauses (II) and (III), applying to property whose construction begins after December 31, 2024.
Sec. 70514: Phase-out and restrictions on advanced manufacturing production credit: Changes the section 45X advanced manufacturing credit: integrated component sales, a phase-out for critical minerals after 2030, wind component and metallurgical coal terminations, foreign-entity limits, the battery module definition, and metallurgical coal as a critical mineral.
Sec. 70515: Restriction on the extension of advanced energy project credit program: Amends section 48C(e)(3)(C) by striking "shall be increased" and inserting "shall not be increased", effective on the date of enactment.
Sec. 70522: Restrictions on carbon oxide sequestration credit: Bars the section 45Q carbon oxide sequestration credit for specified foreign entities and foreign-influenced entities, and revises the credit amounts so different uses of qualified carbon oxide are treated alike, for equipment placed in service after enactment.
Sec. 70523: Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income: Amends section 56A(c)(13) so adjusted financial statement income is reduced by depreciation deductions and by deductions for expenses under section 263(c), and disregards depreciation and depletion expense on the financial statement, for taxable years beginning after December 31, 2025.
Sec. 70525: Allow for payments to certain individuals who dye fuel: Adds section 6435, under which the Secretary pays a person who removes eligible indelibly dyed diesel fuel or kerosene from a terminal an amount equal to the tax previously paid, with conforming amendments, effective 180 days after enactment.
Sec. 70605: Enforcement provisions with respect to COVID-related employee retention credits: Sets a $1,000 penalty on COVID-ERTC promoters that fail due diligence requirements, defines promoters and documents, bars credits and refunds under section 3134 unless claimed by January 31, 2024, extends the assessment period to 6 years, and amends section 6676(a).
Sec. 71115: Provider taxes: Amends Social Security Act section 1903(w)(4) to set the hold harmless threshold percent for provider taxes, lowering it for expansion States from 5.5 percent in fiscal year 2028 to 3.5 percent in fiscal year 2032, excludes territories, and appropriates $20,000,000 for fiscal year 2026.
Sec. 71121: Making certain adjustments to coverage of home or community-based services under Medicaid: Allows the Secretary to approve standalone section 1915(c) home or community-based services waivers beginning July 1, 2028, sets State conditions, and appropriates $50,000,000 for fiscal year 2026 and $100,000,000 for fiscal year 2027.
Sec. 71202: Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances: Adds a 2.5 percent increase to payment for physician fee schedule services furnished from January 1, 2026, through December 31, 2026, by amending section 1848(t) of the Social Security Act.
Sec. 71306: Permanent extension of safe harbor for absence of deductible for telehealth services: Makes permanent the rule that a plan is not disqualified as a high deductible health plan for lacking a deductible for telehealth and other remote care services, applying to plan years beginning after December 31, 2024.
Sec. 73001: Ending unemployment payments to jobless millionaires: Bars Federal funds for unemployment compensation benefits and related administrative costs for individuals whose base-period wages are $1,000,000 or more, and requires wage self-certification, State wage verification and repayment of overpayments.
Sec. 83004: Federal Pell Grant exclusion relating to other grant aid: Beginning July 1, 2026, makes a student ineligible for a Federal Pell Grant during any period in which the student's non-Federal grant aid equals or exceeds the student's cost of attendance.
Sec. 84001: Ineligibility based on low earning outcomes: Amends section 454 of the Higher Education Act of 1965 to bar use of funds under that part for programs whose graduates' median earnings fall below those of a comparison working adult in 2 of the 3 preceding years, with appeal, student notice and regaining-eligibility rules.
Sec. 90005: State and local assistance: Appropriates $500,000,000, $625,000,000, $1,000,000,000 and $450,000,000 to FEMA for State Homeland Security Grant Program uses, and creates a State Border Security Reinforcement Fund with $10,000,000,000 for grants to States and local governments.
Sec. 90102: Pandemic Response Accountability Committee: Appropriates $88,000,000 for fiscal year 2026, available until expended, to the Pandemic Response Accountability Committee, and amends section 15010 of the CARES Act to cover this Act and to change 2025 to 2034 in subsection (k).
Sec. 100055: Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund: Establishes a Department of Justice fund for grants to States, State agencies and local governments for listed immigration-related law enforcement purposes, and appropriates not to exceed $3,500,000,000 until September 30, 2028.
Sec. 100101: Appropriation to the Administrative Office of the United States Courts: Appropriates $1,250,000 for each of fiscal years 2025 through 2028 to the Director of the Administrative Office of the United States Courts for continued analyses and reporting on court dockets, including orders issuing non-party relief against the Federal Government.
Sec. 100102: Appropriation to the Federal Judicial Center: Appropriates $1,000,000 for each of fiscal years 2025 through 2028 to the Federal Judicial Center for continuing education and training programs for judicial branch personnel, including training on non-party relief claims against the Federal Government.
Sec. 100201: Extension of fund: Amends section 3(d) of the Radiation Exposure Compensation Act so that the Fund terminates on December 31, 2028.
Sec. 100202: Claims relating to atmospheric testing: Amends the Radiation Exposure Compensation Act to extend the covered period to November 6, 1962, add physical presence for at least 1 year as a basis for claims, set payments at $100,000, and revise the affected area to include listed States and counties.
Sec. 100203: Claims relating to uranium mining: Amends the Radiation Exposure Compensation Act to cover uranium mine and mill employees in listed States from January 1, 1942 to December 31, 1990, add core drillers and renal disease, set combined work history rules, and define core driller.
Sec. 100204: Claims relating to Manhattan Project waste: Amends the Radiation Exposure Compensation Act to add section 5A, giving compensation of $50,000 or documented medical expenses to living claimants and $25,000 to a surviving spouse or children, for specified diseases after residence in listed ZIP Codes in Missouri, Tennessee, Alaska and Kentucky.
Sec. 100205: Limitations on claims: Amends section 8(a) of the Radiation Exposure Compensation Act, replacing "2 years after the date of enactment of the RECA Extension Act of 2022" with "December 31, 2027".