Native Astro publications

The enrolled text and native publications that explain it.

• Sec. 10101. Re-evaluation of thrifty food plan · source discussion
• Sec. 10102. Modifications to SNAP work requirements for able-bodied adults · source discussion
• Sec. 10103. Availability of standard utility allowances based on receipt of energy assistance · source discussion
• Sec. 10104. Restrictions on internet expenses · source discussion
• Sec. 10105. Matching funds requirements · source discussion
• Sec. 10106. Administrative cost sharing · source discussion
• Sec. 10107. National education and obesity prevention grant program · source discussion
• Sec. 10108. Alien SNAP eligibility · source discussion
• Sec. 10201. Rescission of amounts for forestry · source discussion
• Sec. 10301. Effective reference price; reference price · source discussion
• Sec. 10302. Base acres · source discussion
• Sec. 10303. Producer election · source discussion
• Sec. 10304. Price loss coverage · source discussion
• Sec. 10305. Agriculture risk coverage · source discussion
• Sec. 10306. Equitable treatment of certain entities · source discussion
• Sec. 10307. Payment limitations · source discussion
• Sec. 10308. Adjusted gross income limitation · source discussion
• Sec. 10309. Marketing loans · source discussion
• Sec. 10310. Repayment of marketing loans · source discussion
• Sec. 10311. Economic adjustment assistance for textile mills · source discussion
• Sec. 10312. Sugar program updates · source discussion
• Sec. 10313. Dairy policy updates · source discussion
• Sec. 10314. Implementation · source discussion
• Sec. 10401. Supplemental agricultural disaster assistance · source discussion
• Sec. 10501. Beginning farmer and rancher benefit · source discussion
• Sec. 10502. Area-based crop insurance coverage and affordability · source discussion
• Sec. 10503. Administrative and operating expense adjustments · source discussion
• Sec. 10504. Premium support · source discussion
• Sec. 10505. Program compliance and integrity · source discussion
• Sec. 10506. Reviews, compliance, and integrity · source discussion
• Sec. 10507. Poultry insurance pilot program · source discussion
• Sec. 10601. Conservation · source discussion
• Sec. 10602. Supplemental agricultural trade promotion program · source discussion
• Sec. 10603. Nutrition · source discussion
• Sec. 10604. Research · source discussion
• Sec. 10605. Energy · source discussion
• Sec. 10606. Horticulture · source discussion
• Sec. 10607. Miscellaneous · source discussion
• Sec. 20001. Enhancement of Department of Defense resources for improving the quality of life for military personnel · source discussion
• Sec. 20002. Enhancement of Department of Defense resources for shipbuilding · source discussion
• Sec. 20003. Enhancement of Department of Defense resources for integrated air and missile defense · source discussion
• Sec. 20004. Enhancement of Department of Defense resources for munitions and defense supply chain resiliency · source discussion
• Sec. 20005. Enhancement of Department of Defense resources for scaling low-cost weapons into production · source discussion
• Sec. 20006. Enhancement of Department of Defense resources for improving the efficiency and cybersecurity of the Department of Defense · source discussion
• Sec. 20007. Enhancement of Department of Defense resources for air superiority · source discussion
• Sec. 20008. Enhancement of resources for nuclear forces · source discussion
• Sec. 20009. Enhancement of Department of Defense resources to improve capabilities of United States Indo-Pacific Command · source discussion
• Sec. 20010. Enhancement of Department of Defense resources for improving the readiness of the Department of Defense · source discussion
• Sec. 20011. Improving Department of Defense border support and counter-drug missions · source discussion
• Sec. 20012. Department of Defense oversight · source discussion
• Sec. 20013. Military construction projects authorized · source discussion
• Sec. 30001. Funding cap for the Bureau of Consumer Financial Protection · source discussion
• Sec. 30002. Rescission of funds for Green and Resilient Retrofit Program for Multifamily Housing · source discussion
• Sec. 30003. Securities and Exchange Commission Reserve Fund · source discussion
• Sec. 30004. Appropriations for Defense Production Act · source discussion
• Sec. 40001. Coast Guard mission readiness · source discussion
• Sec. 40002. Spectrum auctions · source discussion
• Sec. 40003. Air traffic control improvements · source discussion
• Sec. 40004. Space launch and reentry licensing and permitting user fees · source discussion
• Sec. 40005. Mars missions, Artemis missions, and Moon to Mars program · source discussion
• Sec. 40006. Corporate average fuel economy civil penalties · source discussion
• Sec. 40007. Payments for lease of Metropolitan Washington Airports · source discussion
• Sec. 40008. Rescission of certain amounts for the National Oceanic and Atmospheric Administration · source discussion
• Sec. 40009. Reduction in annual transfers to Travel Promotion Fund · source discussion
• Sec. 40010. Treatment of unobligated funds for alternative fuel and low-emission aviation technology · source discussion
• Sec. 40011. Rescission of amounts appropriated to Public Wireless Supply Chain Innovation Fund · source discussion
• Sec. 50101. Onshore oil and gas leasing · source discussion
• Sec. 50102. Offshore oil and gas leasing · source discussion
• Sec. 50103. Royalties on extracted methane · source discussion
• Sec. 50104. Alaska oil and gas leasing · source discussion
• Sec. 50105. National Petroleum Reserve–Alaska · source discussion
• Sec. 50201. Coal leasing · source discussion
• Sec. 50202. Coal royalty · source discussion
• Sec. 50203. Leases for known recoverable coal resources · source discussion
• Sec. 50204. Authorization to mine Federal coal · source discussion
• Sec. 50301. Timber sales and long-term contracting for the Forest Service and the Bureau of Land Management · source discussion
• Sec. 50302. Renewable energy fees on Federal land · source discussion
• Sec. 50303. Renewable energy revenue sharing · source discussion
• Sec. 50304. Rescission of National Park Service and Bureau of Land Management funds · source discussion
• Sec. 50305. Celebrating America’s 250th anniversary · source discussion
• Sec. 50401. Strategic Petroleum Reserve · source discussion
• Sec. 50402. Repeals; rescissions · source discussion
• Sec. 50403. Energy dominance financing · source discussion
• Sec. 50404. Transformational artificial intelligence models · source discussion
• Sec. 50501. Water conveyance and surface water storage enhancement · source discussion
• Sec. 60001. Rescission of funding for clean heavy-duty vehicles · source discussion
• Sec. 60002. Repeal of Greenhouse Gas Reduction Fund · source discussion
• Sec. 60003. Rescission of funding for diesel emissions reductions · source discussion
• Sec. 60004. Rescission of funding to address air pollution · source discussion
• Sec. 60005. Rescission of funding to address air pollution at schools · source discussion
• Sec. 60006. Rescission of funding for the low emissions electricity program · source discussion
• Sec. 60007. Rescission of funding for section 211(o) of the Clean Air Act · source discussion
• Sec. 60008. Rescission of funding for implementation of the American Innovation and Manufacturing Act · source discussion
• Sec. 60009. Rescission of funding for enforcement technology and public information · source discussion
• Sec. 60010. Rescission of funding for greenhouse gas corporate reporting · source discussion
• Sec. 60011. Rescission of funding for environmental product declaration assistance · source discussion
• Sec. 60012. Rescission of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems · source discussion
• Sec. 60013. Rescission of funding for greenhouse gas air pollution plans and implementation grants · source discussion
• Sec. 60014. Rescission of funding for environmental protection agency efficient, accurate, and timely reviews · source discussion
• Sec. 60015. Rescission of funding for low-embodied carbon labeling for construction materials · source discussion
• Sec. 60016. Rescission of funding for environmental and climate justice block grants · source discussion
• Sec. 60017. Rescission of funding for ESA recovery plans · source discussion
• Sec. 60018. Rescission of funding for environmental and climate data collection · source discussion
• Sec. 60019. Rescission of neighborhood access and equity grant program · source discussion
• Sec. 60020. Rescission of funding for Federal building assistance · source discussion
• Sec. 60021. Rescission of funding for low-carbon materials for Federal buildings · source discussion
• Sec. 60022. Rescission of funding for GSA emerging and sustainable technologies · source discussion
• Sec. 60023. Rescission of environmental review implementation funds · source discussion
• Sec. 60024. Rescission of low-carbon transportation materials grants · source discussion
• Sec. 60025. John F. Kennedy Center for the Performing Arts · source discussion
• Sec. 60026. Project sponsor opt-in fees for environmental reviews · source discussion
• Sec. 70001. References to the Internal Revenue Code of 1986, etc · source discussion
• Sec. 70101. Extension and enhancement of reduced rates · source discussion
• Sec. 70102. Extension and enhancement of increased standard deduction · source discussion
• Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction · source discussion
• Sec. 70104. Extension and enhancement of increased child tax credit · source discussion
• Sec. 70105. Extension and enhancement of deduction for qualified business income · source discussion
• Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts · source discussion
• Sec. 70107. Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds · source discussion
• Sec. 70108. Extension and modification of limitation on deduction for qualified residence interest · source discussion
• Sec. 70109. Extension and modification of limitation on casualty loss deduction · source discussion
• Sec. 70110. Termination of miscellaneous itemized deductions other than educator expenses · source discussion
• Sec. 70111. Limitation on tax benefit of itemized deductions · source discussion
• Sec. 70112. Extension and modification of qualified transportation fringe benefits · source discussion
• Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses · source discussion
• Sec. 70114. Extension and modification of limitation on wagering losses · source discussion
• Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts · source discussion
• Sec. 70116. Extension and enhancement of savers credit allowed for ABLE contributions · source discussion
• Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted · source discussion
• Sec. 70118. Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas · source discussion
• Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability · source discussion
• Sec. 70120. Limitation on individual deductions for certain state and local taxes, etc · source discussion
• Sec. 70201. No tax on tips · source discussion
• Sec. 70202. No tax on overtime · source discussion
• Sec. 70203. No tax on car loan interest · source discussion
• Sec. 70204. Trump accounts and contribution pilot program · source discussion
• Sec. 70301. Full expensing for certain business property · source discussion
• Sec. 70302. Full expensing of domestic research and experimental expenditures · source discussion
• Sec. 70303. Modification of limitation on business interest · source discussion
• Sec. 70304. Extension and enhancement of paid family and medical leave credit · source discussion
• Sec. 70305. Exceptions from limitations on deduction for business meals · source discussion
• Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets · source discussion
• Sec. 70307. Special depreciation allowance for qualified production property · source discussion
• Sec. 70308. Enhancement of advanced manufacturing investment credit · source discussion
• Sec. 70309. Spaceports are treated like airports under exempt facility bond rules · source discussion
• Sec. 70311. Modifications related to foreign tax credit limitation · source discussion
• Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income · source discussion
• Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States · source discussion
• Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income · source discussion
• Sec. 70322. Determination of deduction eligible income · source discussion
• Sec. 70323. Rules related to deemed intangible income · source discussion
• Sec. 70331. Extension and modification of base erosion minimum tax amount · source discussion
• Sec. 70341. Coordination of business interest limitation with interest capitalization provisions · source discussion
• Sec. 70342. Definition of adjusted taxable income for business interest limitation · source discussion
• Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations · source discussion
• Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations · source discussion
• Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules · source discussion
• Sec. 70354. Modifications to pro rata share rules · source discussion
• Sec. 70401. Enhancement of employer-provided child care credit · source discussion
• Sec. 70402. Enhancement of adoption credit · source discussion
• Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit · source discussion
• Sec. 70404. Enhancement of the dependent care assistance program · source discussion
• Sec. 70405. Enhancement of child and dependent care tax credit · source discussion
• Sec. 70411. Tax credit for contributions of individuals to scholarship granting organizations · source discussion
• Sec. 70412. Exclusion for employer payments of student loans · source discussion
• Sec. 70413. Additional expenses treated as qualified higher education expenses for purposes of 529 accounts · source discussion
• Sec. 70414. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts · source discussion
• Sec. 70415. Modification of excise tax on investment income of certain private colleges and universities · source discussion
• Sec. 70416. Expanding application of tax on excess compensation within tax-exempt organizations · source discussion
• Sec. 70421. Permanent renewal and enhancement of opportunity zones · source discussion
• Sec. 70422. Permanent enhancement of low-income housing tax credit · source discussion
• Sec. 70423. Permanent extension of new markets tax credit · source discussion
• Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize · source discussion
• Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals · source discussion
• Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations · source discussion
• Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits · source discussion
• Sec. 70428. Nonprofit community development activities in remote native villages · source discussion
• Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling · source discussion
• Sec. 70430. Exception to percentage of completion method of accounting for certain residential construction contracts · source discussion
• Sec. 70431. Expansion of qualified small business stock gain exclusion · source discussion
• Sec. 70432. Repeal of revision to de minimis rules for third party network transactions · source discussion
• Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees · source discussion
• Sec. 70434. Treatment of certain qualified sound recording productions · source discussion
• Sec. 70435. Exclusion of interest on loans secured by rural or agricultural real property · source discussion
• Sec. 70436. Reduction of transfer and manufacturing taxes for certain devices · source discussion
• Sec. 70437. Treatment of capital gains from the sale of certain farmland property · source discussion
• Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses · source discussion
• Sec. 70439. Restoration of taxable REIT subsidiary asset test · source discussion
• Sec. 70501. Termination of previously-owned clean vehicle credit · source discussion
• Sec. 70502. Termination of clean vehicle credit · source discussion
• Sec. 70503. Termination of qualified commercial clean vehicles credit · source discussion
• Sec. 70504. Termination of alternative fuel vehicle refueling property credit · source discussion
• Sec. 70505. Termination of energy efficient home improvement credit · source discussion
• Sec. 70506. Termination of residential clean energy credit · source discussion
• Sec. 70507. Termination of energy efficient commercial buildings deduction · source discussion
• Sec. 70508. Termination of new energy efficient home credit · source discussion
• Sec. 70509. Termination of cost recovery for energy property · source discussion
• Sec. 70510. Modifications of zero-emission nuclear power production credit · source discussion
• Sec. 70511. Termination of clean hydrogen production credit · source discussion
• Sec. 70512. Termination and restrictions on clean electricity production credit · source discussion
• Sec. 70513. Termination and restrictions on clean electricity investment credit · source discussion
• Sec. 70514. Phase-out and restrictions on advanced manufacturing production credit · source discussion
• Sec. 70515. Restriction on the extension of advanced energy project credit program · source discussion
• Sec. 70521. Extension and modification of clean fuel production credit · source discussion
• Sec. 70522. Restrictions on carbon oxide sequestration credit · source discussion
• Sec. 70523. Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income · source discussion
• Sec. 70524. Income from hydrogen storage, carbon capture, advanced nuclear, hydropower, and geothermal energy added to qualifying income of certain publicly traded partnerships · source discussion
• Sec. 70525. Allow for payments to certain individuals who dye fuel · source discussion
• Sec. 70531. Modifications to de minimis entry privilege for commercial shipments · source discussion
• Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers · source discussion
• Sec. 70602. Treatment of payments from partnerships to partners for property or services · source discussion
• Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction · source discussion
• Sec. 70604. Excise tax on certain remittance transfers · source discussion
• Sec. 70605. Enforcement provisions with respect to COVID-related employee retention credits · source discussion
• Sec. 70606. Social security number requirement for American Opportunity and Lifetime Learning credits · source discussion
• Sec. 70607. Task force on the replacement of Direct File · source discussion
• Sec. 71101. Moratorium on implementation of rule relating to eligibility and enrollment in Medicare Savings Programs · source discussion
• Sec. 71102. Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program · source discussion
• Sec. 71103. Reducing duplicate enrollment under the Medicaid and CHIP programs · source discussion
• Sec. 71104. Ensuring deceased individuals do not remain enrolled · source discussion
• Sec. 71105. Ensuring deceased providers do not remain enrolled · source discussion
• Sec. 71106. Payment reduction related to certain erroneous excess payments under Medicaid · source discussion
• Sec. 71107. Eligibility redeterminations · source discussion
• Sec. 71108. Revising home equity limit for determining eligibility for long-term care services under the Medicaid program · source discussion
• Sec. 71109. Alien Medicaid eligibility · source discussion
• Sec. 71110. Expansion FMAP for emergency Medicaid · source discussion
• Sec. 71111. Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs · source discussion
• Sec. 71112. Reducing State Medicaid costs · source discussion
• Sec. 71113. Federal payments to prohibited entities · source discussion
• Sec. 71114. Sunsetting increased FMAP incentive · source discussion
• Sec. 71115. Provider taxes · source discussion
• Sec. 71116. State directed payments · source discussion
• Sec. 71117. Requirements regarding waiver of uniform tax requirement for Medicaid provider tax · source discussion
• Sec. 71118. Requiring budget neutrality for Medicaid demonstration projects under section 1115 · source discussion
• Sec. 71119. Requirement for States to establish Medicaid community engagement · source discussion
• Sec. 71120. Modifying cost sharing requirements for certain expansion individuals under the Medicaid program · source discussion
• Sec. 71121. Making certain adjustments to coverage of home or community-based services under Medicaid · source discussion
• Sec. 71201. Limiting Medicare coverage of certain individuals · source discussion
• Sec. 71202. Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances · source discussion
• Sec. 71203. Expanding and clarifying the exclusion for orphan drugs under the Drug Price Negotiation Program · source discussion
• Sec. 71301. Permitting premium tax credit only for certain individuals · source discussion
• Sec. 71302. Disallowing premium tax credit during periods of medicaid ineligibility due to alien status · source discussion
• Sec. 71303. Requiring verification of eligibility for premium tax credit · source discussion
• Sec. 71304. Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period · source discussion
• Sec. 71305. Eliminating limitation on recapture of advance payment of premium tax credit · source discussion
• Sec. 71306. Permanent extension of safe harbor for absence of deductible for telehealth services · source discussion
• Sec. 71307. Allowance of bronze and catastrophic plans in connection with health savings accounts · source discussion
• Sec. 71308. Treatment of direct primary care service arrangements · source discussion
• Sec. 71401. Rural Health Transformation Program · source discussion
• Sec. 72001. Modification of limitation on the public debt · source discussion
• Sec. 73001. Ending unemployment payments to jobless millionaires · source discussion
• Sec. 80001. Exemption of certain assets · source discussion
• Sec. 81001. Establishment of loan limits for graduate and professional students and parent borrowers; termination of graduate and professional PLUS loans · source discussion
• Sec. 82001. Loan repayment · source discussion
• Sec. 82002. Deferment; forbearance · source discussion
• Sec. 82003. Loan rehabilitation · source discussion
• Sec. 82004. Public service loan forgiveness · source discussion
• Sec. 82005. Student loan servicing · source discussion
• Sec. 83001. Eligibility · source discussion
• Sec. 83002. Workforce Pell Grants · source discussion
• Sec. 83003. Pell shortfall · source discussion
• Sec. 83004. Federal Pell Grant exclusion relating to other grant aid · source discussion
• Sec. 84001. Ineligibility based on low earning outcomes · source discussion
• Sec. 85001. Delay of rule relating to borrower defense to repayment · source discussion
• Sec. 85002. Delay of rule relating to closed school discharges · source discussion
• Sec. 86001. Garden of Heroes · source discussion
• Sec. 87001. Potential sponsor vetting for unaccompanied alien children appropriation · source discussion
• Sec. 90001. Border infrastructure and wall system · source discussion
• Sec. 90002. U.S. Customs and Border Protection personnel, fleet vehicles, and facilities · source discussion
• Sec. 90003. Detention capacity · source discussion
• Sec. 90004. Border security, technology, and screening · source discussion
• Sec. 90005. State and local assistance · source discussion
• Sec. 90006. Presidential residence protection · source discussion
• Sec. 90007. Department of Homeland Security appropriations for border support · source discussion
• Sec. 90101. FEHB improvements · source discussion
• Sec. 90102. Pandemic Response Accountability Committee · source discussion
• Sec. 90103. Appropriation for the Office of Management and Budget · source discussion
• Sec. 100001. Applicability of the immigration laws · source discussion
• Sec. 100002. Asylum fee · source discussion
• Sec. 100003. Employment authorization document fees · source discussion
• Sec. 100004. Immigration parole fee · source discussion
• Sec. 100005. Special immigrant juvenile fee · source discussion
• Sec. 100006. Temporary protected status fee · source discussion
• Sec. 100007. Visa integrity fee · source discussion
• Sec. 100008. Form I–94 fee · source discussion
• Sec. 100009. Annual asylum fee · source discussion
• Sec. 100010. Fee relating to renewal and extension of employment authorization for parolees · source discussion
• Sec. 100011. Fee relating to renewal or extension of employment authorization for asylum applicants · source discussion
• Sec. 100012. Fee relating to renewal and extension of employment authorization for aliens granted temporary protected status · source discussion
• Sec. 100013. Fees relating to applications for adjustment of status · source discussion
• Sec. 100014. Electronic System for Travel Authorization fee · source discussion
• Sec. 100015. Electronic Visa Update System fee · source discussion
• Sec. 100016. Fee for aliens ordered removed in absentia · source discussion
• Sec. 100017. Inadmissible alien apprehension fee · source discussion
• Sec. 100018. Amendment to authority to apply for asylum · source discussion
• Sec. 100051. Appropriation for the Department of Homeland Security · source discussion
• Sec. 100052. Appropriation for U.S. Immigration and Customs Enforcement · source discussion
• Sec. 100053. Appropriation for Federal Law Enforcement Training Centers · source discussion
• Sec. 100054. Appropriation for the Department of Justice · source discussion
• Sec. 100055. Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund · source discussion
• Sec. 100056. Appropriation for the Bureau of Prisons · source discussion
• Sec. 100057. Appropriation for the United States Secret Service · source discussion
• Sec. 100101. Appropriation to the Administrative Office of the United States Courts · source discussion
• Sec. 100102. Appropriation to the Federal Judicial Center · source discussion
• Sec. 100201. Extension of fund · source discussion
• Sec. 100202. Claims relating to atmospheric testing · source discussion
• Sec. 100203. Claims relating to uranium mining · source discussion
• SEC. 100204. Claims relating to Manhattan Project waste · source discussion
• SEC. 100205. Limitations on claims · source discussion
• Adding tags for OBBBA Category · source discussion
• Adding TITLE tags · source discussion
• CHAPTER 1—MEDICAID · source discussion
• CHAPTER 1—PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS · source discussion
• CHAPTER 2—DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF · source discussion
• CHAPTER 2—MEDICARE · source discussion
• CHAPTER 3—ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS · source discussion
• CHAPTER 3—HEALTH TAX · source discussion
• CHAPTER 4—INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES · source discussion
• CHAPTER 4—PROTECTING RURAL HOSPITALS AND PROVIDERS · source discussion
• CHAPTER 5—ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST ENERGY, AND OTHER REFORMS · source discussion
• CHAPTER 6—ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS · source discussion
• One Big Beautiful Bill Act | OBBBA · source discussion
• PART I—FOREIGN TAX CREDIT · source discussion
• PART I—IMMIGRATION FEES · source discussion
• PART II—FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME · source discussion
• PART II—IMMIGRATION AND LAW ENFORCEMENT FUNDING · source discussion
• PART III—BASE EROSION MINIMUM TAX · source discussion
• PART IV—BUSINESS INTEREST LIMITATION · source discussion
• PART V—OTHER INTERNATIONAL TAX REFORMS · source discussion
• SUBCHAPTER A—IMPROVING ELIGIBILITY CRITERIA · source discussion
• SUBCHAPTER A—PERMANENT INVESTMENTS IN FAMILIES AND CHILDREN · source discussion
• SUBCHAPTER A—PERMANENT U.S. BUSINESS TAX REFORM AND BOOSTING DOMESTIC INVESTMENT · source discussion
• SUBCHAPTER A—REDUCING FRAUD AND IMPROVING ENROLLMENT PROCESSES · source discussion
• SUBCHAPTER A—STRENGTHENING ELIGIBILITY REQUIREMENTS · source discussion
• SUBCHAPTER A—TERMINATION OF GREEN NEW DEAL SUBSIDIES · source discussion
• SUBCHAPTER B—ENHANCEMENT OF AMERICA-FIRST ENERGY POLICY · source discussion
• SUBCHAPTER B—IMPROVING SERVICES FOR SENIORS · source discussion
• SUBCHAPTER B—PERMANENT AMERICA-FIRST INTERNATIONAL TAX REFORMS · source discussion
• SUBCHAPTER B—PERMANENT INVESTMENTS IN STUDENTS AND REFORMS TO TAX-EXEMPT INSTITUTIONS · source discussion
• SUBCHAPTER B—PREVENTING WASTE, FRAUD, AND ABUSE · source discussion
• SUBCHAPTER B—PREVENTING WASTEFUL SPENDING · source discussion
• SUBCHAPTER C—ENHANCING CHOICE FOR PATIENTS · source discussion
• SUBCHAPTER C—OTHER REFORMS · source discussion
• SUBCHAPTER C—PERMANENT INVESTMENTS IN COMMUNITY DEVELOPMENT · source discussion
• SUBCHAPTER C—STOPPING ABUSIVE FINANCING PRACTICES · source discussion
• SUBCHAPTER D—INCREASING PERSONAL ACCOUNTABILITY · source discussion
• SUBCHAPTER D—PERMANENT INVESTMENTS IN SMALL BUSINESS AND RURAL AMERICA · source discussion
• SUBCHAPTER E—EXPANDING ACCESS TO CARE · source discussion
• Subtitle A—Exemption of certain assets · source discussion
• Subtitle A—Homeland security provisions · source discussion
• Subtitle A—Immigration and law enforcement matters · source discussion
• Subtitle A—Nutrition · source discussion
• Subtitle A—Oil and gas leasing · source discussion
• Subtitle A—Tax (Index) · source discussion
• Subtitle B—Forestry · source discussion
• Subtitle B—Governmental affairs provisions · source discussion
• Subtitle B—Health · source discussion
• Subtitle B—Judiciary Matters · source discussion
• Subtitle B—Loan Limits · source discussion
• Subtitle B—Mining · source discussion
• Subtitle C—Commodities · source discussion
• Subtitle C—Increase in debt limit · source discussion
• Subtitle C—Lands · source discussion
• Subtitle C—Loan Repayment · source discussion
• Subtitle C—Radiation exposure compensation matters · source discussion
• Subtitle D—Disaster assistance programs · source discussion
• Subtitle D—Energy · source discussion
• Subtitle D—Pell Grants · source discussion
• Subtitle D—Unemployment · source discussion
• Subtitle E—Accountability · source discussion
• Subtitle E—Crop insurance · source discussion
• Subtitle E—Water · source discussion
• Subtitle F—Additional investments in rural America · source discussion
• Subtitle F—Regulatory Relief · source discussion
• Subtitle G—Garden of Heroes · source discussion
• Subtitle H—Office of Refugee Resettlement · source discussion
• The unobligated balances of amounts made available to carry out section 179 of title 23, United States Code, are rescinded · source discussion
• TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY · source discussion
• TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY (Index) · source discussion
• TITLE II—COMMITTEE ON ARMED SERVICES · source discussion
• TITLE II—COMMITTEE ON ARMED SERVICES (Index) · source discussion
• TITLE III—COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS · source discussion
• TITLE III—COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS (Index) · source discussion
• TITLE IV—COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION · source discussion
• TITLE IV—COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION (Index) · source discussion
• TITLE IX—COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS · source discussion
• TITLE IX—COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS (Index) · source discussion
• TITLE V—COMMITTEE ON ENERGY AND NATURAL RESOURCES · source discussion
• TITLE V—COMMITTEE ON ENERGY AND NATURAL RESOURCES (Index) · source discussion
• TITLE VI—COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS · source discussion
• TITLE VI—COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS (Index) · source discussion
• TITLE VII—FINANCE (Index) · source discussion
• TITLE VIII—COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS · source discussion
• TITLE VIII—COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS (Index) · source discussion
• TITLE X—COMMITTEE ON THE JUDICIARY · source discussion
• TITLE X—COMMITTEE ON THE JUDICIARY (Index) · source discussion

How the OBBBA changes existing law, organized as native publications.

• Sec. 10101. Re-evaluation of thrifty food plan | Law as Amended · source discussion
• Sec. 10102. Modifications to SNAP work requirements for able-bodied adults | Law as Amended · source discussion
• Sec. 10103. Availability of standard utility allowances based on receipt of energy assistance | Law as Amended · source discussion
• Sec. 10104. Restrictions on internet expenses | Law as Amended · source discussion
• Sec. 10105. Matching funds requirements | Law as Amended · source discussion
• Sec. 10106. Administrative cost sharing | Law as Amended · source discussion
• Sec. 10107. National education and obesity prevention grant program | Law as Amended · source discussion
• Sec. 10108. Alien SNAP eligibility | Law as Amended · source discussion
• Sec. 10201. Rescission of amounts for forestry | Law as Amended · source discussion
• Sec. 10301. Effective reference price; reference price | Law as Amended · source discussion
• Sec. 10302. Base acres | Law as Amended · source discussion
• Sec. 10303. Producer election | Law as Amended · source discussion
• Sec. 10304. Price loss coverage | Law as Amended · source discussion
• Sec. 10305. Agriculture risk coverage | Law as Amended · source discussion
• Sec. 10306. Equitable treatment of certain entities | Law as Amended · source discussion
• Sec. 10307. Payment limitations | Law as Amended · source discussion
• Sec. 10308. Adjusted gross income limitation | Law as Amended · source discussion
• Sec. 10309. Marketing loans | Law as Amended · source discussion
• Sec. 10310. Repayment of marketing loans | Law as Amended · source discussion
• Sec. 10311. Economic adjustment assistance for textile mills | Law as Amended · source discussion
• Sec. 10312. Sugar program updates | Law as Amended · source discussion
• Sec. 10313. Dairy policy updates | Law as Amended · source discussion
• Sec. 10314. Implementation | Law as Amended · source discussion
• Sec. 10401. Supplemental agricultural disaster assistance | Law as Amended · source discussion
• Sec. 10501. Beginning farmer and rancher benefit | Law as Amended · source discussion
• Sec. 10502. Area-based crop insurance coverage and affordability | Law as Amended · source discussion
• Sec. 10503. Administrative and operating expense adjustments | Law as Amended · source discussion
• Sec. 10504. Premium support | Law as Amended · source discussion
• Sec. 10505. Program compliance and integrity | Law as Amended · source discussion
• Sec. 10506. Reviews, compliance, and integrity | Law as Amended · source discussion
• Sec. 10507. Poultry insurance pilot program | Law as Amended · source discussion
• Sec. 10601. Conservation | Law as Amended · source discussion
• Sec. 10602. Supplemental agricultural trade promotion program | Law as Amended · source discussion
• Sec. 10603. Nutrition | Law as Amended · source discussion
• Sec. 10604. Research | Law as Amended · source discussion
• Sec. 10605. Energy | Law as Amended · source discussion
• Sec. 10606. Horticulture | Law as Amended · source discussion
• Sec. 10607. Miscellaneous | Law as Amended · source discussion
• Sec. 20001. Enhancement of Department of Defense resources for improving the quality of life for military personnel | Law as Amended · source discussion
• Sec. 20002. Enhancement of Department of Defense resources for shipbuilding | Law as Amended · source discussion
• Sec. 20003. Enhancement of Department of Defense resources for integrated air and missile defense | Law as Amended · source discussion
• Sec. 20004. Enhancement of Department of Defense resources for munitions and defense supply chain resiliency | Law as Amended · source discussion
• Sec. 20005. Enhancement of Department of Defense resources for scaling low-cost weapons into production | Law as Amended · source discussion
• Sec. 20006. Enhancement of Department of Defense resources for improving the efficiency and cybersecurity of the Department of Defense | Law as Amended · source discussion
• Sec. 20007. Enhancement of Department of Defense resources for air superiority | Law as Amended · source discussion
• Sec. 20008. Enhancement of resources for nuclear forces | Law as Amended · source discussion
• Sec. 20009. Enhancement of Department of Defense resources to improve capabilities of United States Indo-Pacific Command | Law as Amended · source discussion
• Sec. 20010. Enhancement of Department of Defense resources for improving the readiness of the Department of Defense | Law as Amended · source discussion
• Sec. 20011. Improving Department of Defense border support and counter-drug missions | Law as Amended · source discussion
• Sec. 20012. Department of Defense oversight | Law as Amended · source discussion
• Sec. 20013. Military construction projects authorized | Law as Amended · source discussion
• Sec. 30001. Funding cap for the Bureau of Consumer Financial Protection | Law as Amended · source discussion
• Sec. 30002. Rescission of funds for Green and Resilient Retrofit Program for Multifamily Housing | Law as Amended · source discussion
• Sec. 30003. Securities and Exchange Commission Reserve Fund | Law as Amended · source discussion
• Sec. 30004. Appropriations for Defense Production Act | Law as Amended · source discussion
• Sec. 40001. Coast Guard mission readiness | Law as Amended · source discussion
• Sec. 40002. Spectrum auctions | Law as Amended · source discussion
• Sec. 40003. Air traffic control improvements | Law as Amended · source discussion
• Sec. 40004. Space launch and reentry licensing and permitting user fees | Law as Amended · source discussion
• Sec. 40005. Mars missions, Artemis missions, and Moon to Mars program | Law as Amended · source discussion
• Sec. 40006. Corporate average fuel economy civil penalties | Law as Amended · source discussion
• Sec. 40007. Payments for lease of Metropolitan Washington Airports | Law as Amended · source discussion
• Sec. 40008. Rescission of certain amounts for the National Oceanic and Atmospheric Administration | Law as Amended · source discussion
• Sec. 40009. Reduction in annual transfers to Travel Promotion Fund | Law as Amended · source discussion
• Sec. 40010. Treatment of unobligated funds for alternative fuel and low-emission aviation technology | Law as Amended · source discussion
• Sec. 40011. Rescission of amounts appropriated to Public Wireless Supply Chain Innovation Fund | Law as Amended · source discussion
• Sec. 50101. Onshore oil and gas leasing | Law as Amended · source discussion
• Sec. 50102. Offshore oil and gas leasing | Law as Amended · source discussion
• Sec. 50103. Royalties on extracted methane | Law as Amended · source discussion
• Sec. 50104. Alaska oil and gas leasing | Law as Amended · source discussion
• Sec. 50105. National Petroleum Reserve–Alaska | Law as Amended · source discussion
• Sec. 50201. Coal leasing | Law as Amended · source discussion
• Sec. 50202. Coal royalty | Law as Amended · source discussion
• Sec. 50203. Leases for known recoverable coal resources | Law as Amended · source discussion
• Sec. 50204. Authorization to mine Federal coal | Law as Amended · source discussion
• Sec. 50301. Timber sales and long-term contracting for the Forest Service and the Bureau of Land Management | Law as Amended · source discussion
• Sec. 50302. Renewable energy fees on Federal land | Law as Amended · source discussion
• Sec. 50303. Renewable energy revenue sharing | Law as Amended · source discussion
• Sec. 50304. Rescission of National Park Service and Bureau of Land Management funds | Law as Amended · source discussion
• Sec. 50305. Celebrating America’s 250th anniversary | Law as Amended · source discussion
• Sec. 50401. Strategic Petroleum Reserve | Law as Amended · source discussion
• Sec. 50402. Repeals; rescissions | Law as Amended · source discussion
• Sec. 50403. Energy dominance financing | Law as Amended · source discussion
• Sec. 50404. Transformational artificial intelligence models | Law as Amended · source discussion
• Sec. 50501. Water conveyance and surface water storage enhancement | Law as Amended · source discussion
• Sec. 60001. Rescission of funding for clean heavy-duty vehicles | Law as Amended · source discussion
• Sec. 60002. Repeal of Greenhouse Gas Reduction Fund | Law as Amended · source discussion
• Sec. 60003. Rescission of funding for diesel emissions reductions | Law as Amended · source discussion
• Sec. 60004. Rescission of funding to address air pollution | Law as Amended · source discussion
• Sec. 60005. Rescission of funding to address air pollution at schools | Law as Amended · source discussion
• Sec. 60006. Rescission of funding for the low emissions electricity program | Law as Amended · source discussion
• Sec. 60007. Rescission of funding for section 211(o) of the Clean Air Act | Law as Amended · source discussion
• Sec. 60008. Rescission of funding for implementation of the American Innovation and Manufacturing Act | Law as Amended · source discussion
• Sec. 60009. Rescission of funding for enforcement technology and public information | Law as Amended · source discussion
• Sec. 60010. Rescission of funding for greenhouse gas corporate reporting | Law as Amended · source discussion
• Sec. 60011. Rescission of funding for environmental product declaration assistance | Law as Amended · source discussion
• Sec. 60012. Rescission of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems | Law as Amended · source discussion
• Sec. 60013. Rescission of funding for greenhouse gas air pollution plans and implementation grants | Law as Amended · source discussion
• Sec. 60014. Rescission of funding for environmental protection agency efficient, accurate, and timely reviews | Law as Amended · source discussion
• Sec. 60015. Rescission of funding for low-embodied carbon labeling for construction materials | Law as Amended · source discussion
• Sec. 60016. Rescission of funding for environmental and climate justice block grants | Law as Amended · source discussion
• Sec. 60017. Rescission of funding for ESA recovery plans | Law as Amended · source discussion
• Sec. 60018. Rescission of funding for environmental and climate data collection | Law as Amended · source discussion
• Sec. 60019. Rescission of neighborhood access and equity grant program | Law as Amended · source discussion
• Sec. 60020. Rescission of funding for Federal building assistance | Law as Amended · source discussion
• Sec. 60021. Rescission of funding for low-carbon materials for Federal buildings | Law as Amended · source discussion
• Sec. 60022. Rescission of funding for GSA emerging and sustainable technologies | Law as Amended · source discussion
• Sec. 60023. Rescission of environmental review implementation funds | Law as Amended · source discussion
• Sec. 60024. Rescission of low-carbon transportation materials grants | Law as Amended · source discussion
• Sec. 60025. John F. Kennedy Center for the Performing Arts | Law as Amended · source discussion
• Sec. 60026. Project sponsor opt-in fees for environmental reviews | Law as Amended · source discussion
• Sec. 70001. References to the Internal Revenue Code of 1986, etc | Law as Amended · source discussion
• Sec. 70101. Extension and enhancement of reduced rates | Law as Amended · source discussion
• Sec. 70102. Extension and enhancement of increased standard deduction | Law as Amended · source discussion
• Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction | Law as Amended · source discussion
• Sec. 70104. Extension and enhancement of increased child tax credit | Law as Amended · source discussion
• Sec. 70105. Extension and enhancement of deduction for qualified business income | Law as Amended · source discussion
• Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts | Law as Amended · source discussion
• Sec. 70107. Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds | Law as Amended · source discussion
• Sec. 70108. Extension and modification of limitation on deduction for qualified residence interest | Law as Amended · source discussion
• Sec. 70109. Extension and modification of limitation on casualty loss deduction | Law as Amended · source discussion
• Sec. 70110. Termination of miscellaneous itemized deductions other than educator expenses | Law as Amended · source discussion
• Sec. 70111. Limitation on tax benefit of itemized deductions | Law as Amended · source discussion
• Sec. 70112. Extension and modification of qualified transportation fringe benefits | Law as Amended · source discussion
• Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses | Law as Amended · source discussion
• Sec. 70114. Extension and modification of limitation on wagering losses | Law as Amended · source discussion
• Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts | Law as Amended · source discussion
• Sec. 70116. Extension and enhancement of savers credit allowed for ABLE contributions | Law as Amended · source discussion
• Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted | Law as Amended · source discussion
• Sec. 70118. Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas | Law as Amended · source discussion
• Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability | Law as Amended · source discussion
• Sec. 70120. Limitation on individual deductions for certain state and local taxes, etc | Law as Amended · source discussion
• Sec. 70201. No tax on tips | Law as Amended · source discussion
• Sec. 70202. No tax on overtime | Law as Amended · source discussion
• Sec. 70203. No tax on car loan interest | Law as Amended · source discussion
• Sec. 70204. Trump accounts and contribution pilot program | Law as Amended · source discussion
• Sec. 70301. Full expensing for certain business property | Law as Amended · source discussion
• Sec. 70302. Full expensing of domestic research and experimental expenditures | Law as Amended · source discussion
• Sec. 70303. Modification of limitation on business interest | Law as Amended · source discussion
• Sec. 70304. Extension and enhancement of paid family and medical leave credit | Law as Amended · source discussion
• Sec. 70305. Exceptions from limitations on deduction for business meals | Law as Amended · source discussion
• Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets | Law as Amended · source discussion
• Sec. 70307. Special depreciation allowance for qualified production property | Law as Amended · source discussion
• Sec. 70308. Enhancement of advanced manufacturing investment credit | Law as Amended · source discussion
• Sec. 70309. Spaceports are treated like airports under exempt facility bond rules | Law as Amended · source discussion
• Sec. 70311. Modifications related to foreign tax credit limitation | Law as Amended · source discussion
• Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income | Law as Amended · source discussion
• Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States | Law as Amended · source discussion
• Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income | Law as Amended · source discussion
• Sec. 70322. Determination of deduction eligible income | Law as Amended · source discussion
• Sec. 70323. Rules related to deemed intangible income | Law as Amended · source discussion
• Sec. 70331. Extension and modification of base erosion minimum tax amount | Law as Amended · source discussion
• Sec. 70341. Coordination of business interest limitation with interest capitalization provisions · source discussion
• Sec. 70342. Definition of adjusted taxable income for business interest limitation | Law as Amended · source discussion
• Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Law as Amended · source discussion
• Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations | Law as Amended · source discussion
• Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | Law as Amended · source discussion
• Sec. 70354. Modifications to pro rata share rules | Law as Amended · source discussion
• Sec. 70401. Enhancement of employer-provided child care credit | Law as Amended · source discussion
• Sec. 70402. Enhancement of adoption credit | Law as Amended · source discussion
• Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit | Law as Amended · source discussion
• Sec. 70404. Enhancement of the dependent care assistance program | Law as Amended · source discussion
• Sec. 70405. Enhancement of child and dependent care tax credit | Law as Amended · source discussion
• Sec. 70411. Tax credit for contributions of individuals to scholarship granting organizations | Law as Amended · source discussion
• Sec. 70412. Exclusion for employer payments of student loans | Law as Amended · source discussion
• Sec. 70413. Additional expenses treated as qualified higher education expenses for purposes of 529 accounts | Law as Amended · source discussion
• Sec. 70414. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts | Law as Amended · source discussion
• Sec. 70415. Modification of excise tax on investment income of certain private colleges and universities | Law as Amended · source discussion
• Sec. 70416. Expanding application of tax on excess compensation within tax-exempt organizations | Law as Amended · source discussion
• Sec. 70421. Permanent renewal and enhancement of opportunity zones | Law as Amended · source discussion
• Sec. 70422. Permanent enhancement of low-income housing tax credit | Law as Amended · source discussion
• Sec. 70423. Permanent extension of new markets tax credit | Law as Amended · source discussion
• Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize | Law as Amended · source discussion
• Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals | Law as Amended · source discussion
• Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations | Law as Amended · source discussion
• Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits | Law as Amended · source discussion
• Sec. 70428. Nonprofit community development activities in remote native villages | Law as Amended · source discussion
• Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling | Law as Amended · source discussion
• Sec. 70430. Exception to percentage of completion method of accounting for certain residential construction contracts | Law as Amended · source discussion
• Sec. 70431. Expansion of qualified small business stock gain exclusion | Law as Amended · source discussion
• Sec. 70432. Repeal of revision to de minimis rules for third party network transactions | Law as Amended · source discussion
• Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees | Law as Amended · source discussion
• Sec. 70434. Treatment of certain qualified sound recording productions | Law as Amended · source discussion
• Sec. 70435. Exclusion of interest on loans secured by rural or agricultural real property | Law as Amended · source discussion
• Sec. 70436. Reduction of transfer and manufacturing taxes for certain devices | Law as Amended · source discussion
• Sec. 70437. Treatment of capital gains from the sale of certain farmland property | Law as Amended · source discussion
• Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses | Law as Amended · source discussion
• Sec. 70439. Restoration of taxable REIT subsidiary asset test | Law as Amended · source discussion
• Sec. 70501. Termination of previously-owned clean vehicle credit | Law as Amended · source discussion
• Sec. 70502. Termination of clean vehicle credit | Law as Amended · source discussion
• Sec. 70503. Termination of qualified commercial clean vehicles credit | Law as Amended · source discussion
• Sec. 70504. Termination of alternative fuel vehicle refueling property credit | Law as Amended · source discussion
• Sec. 70505. Termination of energy efficient home improvement credit | Law as Amended · source discussion
• Sec. 70506. Termination of residential clean energy credit | Law as Amended · source discussion
• Sec. 70507. Termination of energy efficient commercial buildings deduction | Law as Amended · source discussion
• Sec. 70508. Termination of new energy efficient home credit | Law as Amended · source discussion
• Sec. 70509. Termination of cost recovery for energy property | Law as Amended · source discussion
• Sec. 70510. Modifications of zero-emission nuclear power production credit | Law as Amended · source discussion
• Sec. 70511. Termination of clean hydrogen production credit | Law as Amended · source discussion
• Sec. 70512. Termination and restrictions on clean electricity production credit | Law as Amended · source discussion
• Sec. 70513. Termination and restrictions on clean electricity investment credit | Law as Amended · source discussion
• Sec. 70514. Phase-out and restrictions on advanced manufacturing production credit | Law as Amended · source discussion
• Sec. 70515. Restriction on the extension of advanced energy project credit program | Law as Amended · source discussion
• Sec. 70521. Extension and modification of clean fuel production credit | Law as Amended · source discussion
• Sec. 70522. Restrictions on carbon oxide sequestration credit | Law as Amended · source discussion
• Sec. 70523. Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income | Law as Amended · source discussion
• Sec. 70524. Income from hydrogen storage, carbon capture, advanced nuclear, hydropower, and geothermal energy added to qualifying income of certain publicly traded partnerships | Law as Amended · source discussion
• Sec. 70525. Allow for payments to certain individuals who dye fuel | Law as Amended · source discussion
• Sec. 70531. Modifications to de minimis entry privilege for commercial shipments | Law as Amended · source discussion
• Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers | Law as Amended · source discussion
• Sec. 70602. Treatment of payments from partnerships to partners for property or services | Law as Amended · source discussion
• Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction | Law as Amended · source discussion
• Sec. 70604. Excise tax on certain remittance transfers | Law as Amended · source discussion
• Sec. 70605. Enforcement provisions with respect to COVID-related employee retention credits | Law as Amended · source discussion
• Sec. 70606. Social security number requirement for American Opportunity and Lifetime Learning credits | Law as Amended · source discussion
• Sec. 70607. Task force on the replacement of Direct File | Law as Amended · source discussion
• Sec. 71101. Moratorium on implementation of rule relating to eligibility and enrollment in Medicare Savings Programs | Law as Amended · source discussion
• Sec. 71102. Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program | Law as Amended · source discussion
• Sec. 71103. Reducing duplicate enrollment under the Medicaid and CHIP programs | Law as Amended · source discussion
• Sec. 71104. Ensuring deceased individuals do not remain enrolled | Law as Amended · source discussion
• Sec. 71105. Ensuring deceased providers do not remain enrolled | Law as Amended · source discussion
• Sec. 71106. Payment reduction related to certain erroneous excess payments under Medicaid | Law as Amended · source discussion
• Sec. 71107. Eligibility redeterminations | Law as Amended · source discussion
• Sec. 71108. Revising home equity limit for determining eligibility for long-term care services under the Medicaid program | Law as Amended · source discussion
• Sec. 71109. Alien Medicaid eligibility | Law as Amended · source discussion
• Sec. 71110. Expansion FMAP for emergency Medicaid | Law as Amended · source discussion
• Sec. 71111. Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs | Law as Amended · source discussion
• Sec. 71112. Reducing State Medicaid costs | Law as Amended · source discussion
• Sec. 71113. Federal payments to prohibited entities | Law as Amended · source discussion
• Sec. 71114. Sunsetting increased FMAP incentive | Law as Amended · source discussion
• Sec. 71115. Provider taxes | Law as Amended · source discussion
• Sec. 71116. State directed payments | Law as Amended · source discussion
• Sec. 71117. Requirements regarding waiver of uniform tax requirement for Medicaid provider tax | Law as Amended · source discussion
• Sec. 71118. Requiring budget neutrality for Medicaid demonstration projects under section 1115 | Law as Amended · source discussion
• Sec. 71119. Requirement for States to establish Medicaid community engagement | Law as Amended · source discussion
• Sec. 71120. Modifying cost sharing requirements for certain expansion individuals under the Medicaid program | Law as Amended · source discussion
• Sec. 71121. Making certain adjustments to coverage of home or community-based services under Medicaid | Law as Amended · source discussion
• Sec. 71201. Limiting Medicare coverage of certain individuals | Law as Amended · source discussion
• Sec. 71202. Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances | Law as Amended · source discussion
• Sec. 71203. Expanding and clarifying the exclusion for orphan drugs under the Drug Price Negotiation Program | Law as Amended · source discussion
• Sec. 71301. Permitting premium tax credit only for certain individuals | Law as Amended · source discussion
• Sec. 71302. Disallowing premium tax credit during periods of medicaid ineligibility due to alien status | Law as Amended · source discussion
• Sec. 71303. Requiring verification of eligibility for premium tax credit | Law as Amended · source discussion
• Sec. 71304. Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period | Law as Amended · source discussion
• Sec. 71305. Eliminating limitation on recapture of advance payment of premium tax credit | Law as Amended · source discussion
• Sec. 71306. Permanent extension of safe harbor for absence of deductible for telehealth services | Law as Amended · source discussion
• Sec. 71307. Allowance of bronze and catastrophic plans in connection with health savings accounts | Law as Amended · source discussion
• Sec. 71308. Treatment of direct primary care service arrangements | Law as Amended · source discussion
• Sec. 71401. Rural Health Transformation Program | Law as Amended · source discussion
• Sec. 72001. Modification of limitation on the public debt | Law as Amended · source discussion
• Sec. 73001. Ending unemployment payments to jobless millionaires | Law as Amended · source discussion
• Sec. 80001. Exemption of certain assets | Law as Amended · source discussion
• Sec. 81001. Establishment of loan limits for graduate and professional students and parent borrowers; termination of graduate and professional PLUS loans | Law as Amended · source discussion
• Sec. 82001. Loan repayment | Law as Amended · source discussion
• Sec. 82002. Deferment; forbearance | Law as Amended · source discussion
• Sec. 82003. Loan rehabilitation | Law as Amended · source discussion
• Sec. 82004. Public service loan forgiveness | Law as Amended · source discussion
• Sec. 82005. Student loan servicing | Law as Amended · source discussion
• Sec. 83001. Eligibility | Law as Amended · source discussion
• Sec. 83002. Workforce Pell Grants | Law as Amended · source discussion
• Sec. 83003. Pell shortfall | Law as Amended · source discussion
• Sec. 83004. Federal Pell Grant exclusion relating to other grant aid | Law as Amended · source discussion
• Sec. 84001. Ineligibility based on low earning outcomes | Law as Amended · source discussion
• Sec. 85001. Delay of rule relating to borrower defense to repayment | Law as Amended · source discussion
• Sec. 85002. Delay of rule relating to closed school discharges | Law as Amended · source discussion
• Sec. 86001. Garden of Heroes | Law as Amended · source discussion
• Sec. 87001. Potential sponsor vetting for unaccompanied alien children appropriation | Law as Amended · source discussion
• Sec. 90001. Border infrastructure and wall system | Law as Amended · source discussion
• Sec. 90002. U.S. Customs and Border Protection personnel, fleet vehicles, and facilities | Law as Amended · source discussion
• Sec. 90003. Detention capacity | Law as Amended · source discussion
• Sec. 90004. Border security, technology, and screening | Law as Amended · source discussion
• Sec. 90005. State and local assistance | Law as Amended · source discussion
• Sec. 90006. Presidential residence protection | Law as Amended · source discussion
• Sec. 90007. Department of Homeland Security appropriations for border support | Law as Amended · source discussion
• Sec. 90101. FEHB improvements | Law as Amended · source discussion
• Sec. 90102. Pandemic Response Accountability Committee | Law as Amended · source discussion
• Sec. 90103. Appropriation for the Office of Management and Budget | Law as Amended · source discussion
• Sec. 100001. Applicability of the immigration laws | Law as Amended · source discussion
• Sec. 100002. Asylum fee | Law as Amended · source discussion
• Sec. 100003. Employment authorization document fees | Law as Amended · source discussion
• Sec. 100004. Immigration parole fee | Law as Amended · source discussion
• Sec. 100005. Special immigrant juvenile fee | Law as Amended · source discussion
• Sec. 100006. Temporary protected status fee | Law as Amended · source discussion
• Sec. 100007. Visa integrity fee | Law as Amended · source discussion
• Sec. 100008. Form I–94 fee | Law as Amended · source discussion
• Sec. 100009. Annual asylum fee | Law as Amended · source discussion
• Sec. 100010. Fee relating to renewal and extension of employment authorization for parolees | Law as Amended · source discussion
• Sec. 100011. Fee relating to renewal or extension of employment authorization for asylum applicants | Law as Amended · source discussion
• Sec. 100012. Fee relating to renewal and extension of employment authorization for aliens granted temporary protected status | Law as Amended · source discussion
• Sec. 100013. Fees relating to applications for adjustment of status | Law as Amended · source discussion
• Sec. 100014. Electronic System for Travel Authorization fee | Law as Amended · source discussion
• Sec. 100015. Electronic Visa Update System fee | Law as Amended · source discussion
• Sec. 100016. Fee for aliens ordered removed in absentia | Law as Amended · source discussion
• Sec. 100017. Inadmissible alien apprehension fee | Law as Amended · source discussion
• Sec. 100018. Amendment to authority to apply for asylum | Law as Amended · source discussion
• Sec. 100051. Appropriation for the Department of Homeland Security | Law as Amended · source discussion
• Sec. 100052. Appropriation for U.S. Immigration and Customs Enforcement | Law as Amended · source discussion
• Sec. 100053. Appropriation for Federal Law Enforcement Training Centers | Law as Amended · source discussion
• Sec. 100054. Appropriation for the Department of Justice | Law as Amended · source discussion
• Sec. 100055. Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund | Law as Amended · source discussion
• Sec. 100056. Appropriation for the Bureau of Prisons | Law as Amended · source discussion
• Sec. 100057. Appropriation for the United States Secret Service | Law as Amended · source discussion
• Sec. 100101. Appropriation to the Administrative Office of the United States Courts | Law as Amended · source discussion
• Sec. 100102. Appropriation to the Federal Judicial Center | Law as Amended · source discussion
• Sec. 100201. Extension of fund | Law as Amended · source discussion
• Sec. 100202. Claims relating to atmospheric testing | Law as Amended · source discussion
• Sec. 100203. Claims relating to uranium mining | Law as Amended · source discussion
• Sec. 100204. Claims relating to Manhattan Project waste | Law as Amended · source discussion
• Sec. 100205. Limitations on claims | Law as Amended · source discussion
• OBBBA - Law as Amended (Index) · source discussion
• TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY | Law as Amended (Index) · source discussion
• TITLE II—COMMITTEE ON ARMED SERVICES | Law as Amended (Index) · source discussion
• TITLE III—COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS | Law as Amended (Index) · source discussion
• TITLE IV—COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION | Law as Amended (Index) · source discussion
• TITLE IX—COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS | Law as Amended (Index) · source discussion
• TITLE V—COMMITTEE ON ENERGY AND NATURAL RESOURCES | Law as Amended (Index) · source discussion
• TITLE VI—COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS | Law as Amended (Index) · source discussion
• TITLE VII—FINANCE | Law as Amended (Index) · source discussion
• TITLE VIII—COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS | Law as Amended (Index) · source discussion
• TITLE X—COMMITTEE ON THE JUDICIARY | Law as Amended (Index) · source discussion

Analysis of the law's practical effects.

• Sec. 10101. Re-evaluation of thrifty food plan | Impact · source discussion
• Sec. 10102. Modifications to SNAP work requirements for able-bodied adults | Impact · source discussion
• Sec. 10103. Availability of standard utility allowances based on receipt of energy assistance | Impact · source discussion
• Sec. 10104. Restrictions on internet expenses | Impact · source discussion
• Sec. 10105. Matching funds requirements | Impact · source discussion
• Sec. 10106. Administrative cost sharing | Impact · source discussion
• Sec. 10107. National education and obesity prevention grant program | Impact · source discussion
• Sec. 10108. Alien SNAP eligibility | Impact · source discussion
• Sec. 10201. Rescission of amounts for forestry | Impact · source discussion
• Sec. 10301. Effective reference price; reference price | Impact · source discussion
• Sec. 10302. Base acres | Impact · source discussion
• Sec. 10303. Producer election | Impact · source discussion
• Sec. 10304. Price loss coverage | Impact · source discussion
• Sec. 10305. Agriculture risk coverage | Impact · source discussion
• Sec. 10306. Equitable treatment of certain entities | Impact · source discussion
• Sec. 10307. Payment limitations | Impact · source discussion
• Sec. 10308. Adjusted gross income limitation | Impact · source discussion
• Sec. 10309. Marketing loans | Impact · source discussion
• Sec. 10310. Repayment of marketing loans | Impact · source discussion
• Sec. 10311. Economic adjustment assistance for textile mills | Impact · source discussion
• Sec. 10312. Sugar program updates | Impact · source discussion
• Sec. 10313. Dairy policy updates | Impact · source discussion
• Sec. 10314. Implementation | Impact · source discussion
• Sec. 10401. Supplemental agricultural disaster assistance | Impact · source discussion
• Sec. 10501. Beginning farmer and rancher benefit | Impact · source discussion
• Sec. 10502. Area-based crop insurance coverage and affordability | Impact · source discussion
• Sec. 10503. Administrative and operating expense adjustments | Impact · source discussion
• Sec. 10504. Premium support | Impact · source discussion
• Sec. 10505. Program compliance and integrity | Impact · source discussion
• Sec. 10506. Reviews, compliance, and integrity | Impact · source discussion
• Sec. 10507. Poultry insurance pilot program | Impact · source discussion
• Sec. 10601. Conservation | Impact · source discussion
• Sec. 10602. Supplemental agricultural trade promotion program | Impact · source discussion
• Sec. 10603. Nutrition | Impact · source discussion
• Sec. 10604. Research | Impact · source discussion
• Sec. 10605. Energy | Impact · source discussion
• Sec. 10606. Horticulture | Impact · source discussion
• Sec. 10607. Miscellaneous | Impact · source discussion
• Sec. 20001. Enhancement of Department of Defense resources for improving the quality of life for military personnel | Impact · source discussion
• Sec. 20002. Enhancement of Department of Defense resources for shipbuilding | Impact · source discussion
• Sec. 20003. Enhancement of Department of Defense resources for integrated air and missile defense | Impact · source discussion
• Sec. 20004. Enhancement of Department of Defense resources for munitions and defense supply chain resiliency | Impact · source discussion
• Sec. 20005. Enhancement of Department of Defense resources for scaling low-cost weapons into production | Impact · source discussion
• Sec. 20006. Enhancement of Department of Defense resources for improving the efficiency and cybersecurity of the Department of Defense | Impact · source discussion
• Sec. 20007. Enhancement of Department of Defense resources for air superiority | Impact · source discussion
• Sec. 20008. Enhancement of resources for nuclear forces | Impact · source discussion
• Sec. 20009. Enhancement of Department of Defense resources to improve capabilities of United States Indo-Pacific Command | Impact · source discussion
• Sec. 20010. Enhancement of Department of Defense resources for improving the readiness of the Department of Defense | Impact · source discussion
• Sec. 20011. Improving Department of Defense border support and counter-drug missions | Impact · source discussion
• Sec. 20012. Department of Defense oversight | Impact · source discussion
• Sec. 20013. Military construction projects authorized | Impact · source discussion
• Sec. 30001. Funding cap for the Bureau of Consumer Financial Protection | Impact · source discussion
• Sec. 30002. Rescission of funds for Green and Resilient Retrofit Program for Multifamily Housing | Impact · source discussion
• Sec. 30003. Securities and Exchange Commission Reserve Fund | Impact · source discussion
• Sec. 30004. Appropriations for Defense Production Act | Impact · source discussion
• Sec. 40001. Coast Guard mission readiness | Impact · source discussion
• Sec. 40002. Spectrum auctions | Impact · source discussion
• Sec. 40003. Air traffic control improvements | Impact · source discussion
• Sec. 40004. Space launch and reentry licensing and permitting user fees | Impact · source discussion
• Sec. 40005. Mars missions, Artemis missions, and Moon to Mars program | Impact · source discussion
• Sec. 40006. Corporate average fuel economy civil penalties | Impact · source discussion
• Sec. 40007. Payments for lease of Metropolitan Washington Airports | Impact · source discussion
• Sec. 40008. Rescission of certain amounts for the National Oceanic and Atmospheric Administration | Impact · source discussion
• Sec. 40009. Reduction in annual transfers to Travel Promotion Fund | Impact · source discussion
• Sec. 40010. Treatment of unobligated funds for alternative fuel and low-emission aviation technology | Impact · source discussion
• Sec. 40011. Rescission of amounts appropriated to Public Wireless Supply Chain Innovation Fund | Impact · source discussion
• Sec. 50101. Onshore oil and gas leasing | Impact · source discussion
• Sec. 50102. Offshore oil and gas leasing | Impact · source discussion
• Sec. 50103. Royalties on extracted methane | Impact · source discussion
• Sec. 50104. Alaska oil and gas leasing | Impact · source discussion
• Sec. 50105. National Petroleum Reserve–Alaska | Impact · source discussion
• Sec. 50201. Coal leasing | Impact · source discussion
• Sec. 50202. Coal royalty | Impact · source discussion
• Sec. 50203. Leases for known recoverable coal resources | Impact · source discussion
• Sec. 50204. Authorization to mine Federal coal | Impact · source discussion
• Sec. 50301. Timber sales and long-term contracting for the Forest Service and the Bureau of Land Management | Impact · source discussion
• Sec. 50302. Renewable energy fees on Federal land | Impact · source discussion
• Sec. 50303. Renewable energy revenue sharing | Impact · source discussion
• Sec. 50304. Rescission of National Park Service and Bureau of Land Management funds | Impact · source discussion
• Sec. 50305. Celebrating America’s 250th anniversary | Impact · source discussion
• Sec. 50401. Strategic Petroleum Reserve | Impact · source discussion
• Sec. 50402. Repeals; rescissions | Impact · source discussion
• Sec. 50403. Energy dominance financing | Impact · source discussion
• Sec. 50404. Transformational artificial intelligence models | Impact · source discussion
• Sec. 50501. Water conveyance and surface water storage enhancement | Impact · source discussion
• Sec. 60001. Rescission of funding for clean heavy-duty vehicles | Impact · source discussion
• Sec. 60002. Repeal of Greenhouse Gas Reduction Fund | Impact · source discussion
• Sec. 60003. Rescission of funding for diesel emissions reductions | Impact · source discussion
• Sec. 60004. Rescission of funding to address air pollution | Impact · source discussion
• Sec. 60005. Rescission of funding to address air pollution at schools | Impact · source discussion
• Sec. 60006. Rescission of funding for the low emissions electricity program | Impact · source discussion
• Sec. 60007. Rescission of funding for section 211(o) of the Clean Air Act | Impact · source discussion
• Sec. 60008. Rescission of funding for implementation of the American Innovation and Manufacturing Act | Impact · source discussion
• Sec. 60009. Rescission of funding for enforcement technology and public information | Impact · source discussion
• Sec. 60010. Rescission of funding for greenhouse gas corporate reporting | Impact · source discussion
• Sec. 60011. Rescission of funding for environmental product declaration assistance | Impact · source discussion
• Sec. 60012. Rescission of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems | Impact · source discussion
• Sec. 60013. Rescission of funding for greenhouse gas air pollution plans and implementation grants | Impact · source discussion
• Sec. 60014. Rescission of funding for environmental protection agency efficient, accurate, and timely reviews | Impact · source discussion
• Sec. 60015. Rescission of funding for low-embodied carbon labeling for construction materials | Impact · source discussion
• Sec. 60016. Rescission of funding for environmental and climate justice block grants | Impact · source discussion
• Sec. 60017. Rescission of funding for ESA recovery plans | Impact · source discussion
• Sec. 60018. Rescission of funding for environmental and climate data collection | Impact · source discussion
• Sec. 60019. Rescission of neighborhood access and equity grant program | Impact · source discussion
• Sec. 60020. Rescission of funding for Federal building assistance | Impact · source discussion
• Sec. 60021. Rescission of funding for low-carbon materials for Federal buildings | Impact · source discussion
• Sec. 60022. Rescission of funding for GSA emerging and sustainable technologies | Impact · source discussion
• Sec. 60023. Rescission of environmental review implementation funds | Impact · source discussion
• Sec. 60024. Rescission of low-carbon transportation materials grants | Impact · source discussion
• Sec. 60025. John F. Kennedy Center for the Performing Arts | Impact · source discussion
• Sec. 60026. Project sponsor opt-in fees for environmental reviews | Impact · source discussion
• Sec. 70001. References to the Internal Revenue Code of 1986, etc | Impact · source discussion
• Sec. 70101. Extension and enhancement of reduced rates | Impact · source discussion
• Sec. 70102. Extension and enhancement of increased standard deduction | Impact · source discussion
• Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction | Impact · source discussion
• Sec. 70104. Extension and enhancement of increased child tax credit | Impact · source discussion
• Sec. 70105. Extension and enhancement of deduction for qualified business income | Impact · source discussion
• Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts | Impact · source discussion
• Sec. 70107. Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds | Impact · source discussion
• Sec. 70108. Extension and modification of limitation on deduction for qualified residence interest | Impact · source discussion
• Sec. 70109. Extension and modification of limitation on casualty loss deduction | Impact · source discussion
• Sec. 70110. Termination of miscellaneous itemized deductions other than educator expenses | Impact · source discussion
• Sec. 70111. Limitation on tax benefit of itemized deductions | Impact · source discussion
• Sec. 70112. Extension and modification of qualified transportation fringe benefits | Impact · source discussion
• Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses | Impact · source discussion
• Sec. 70114. Extension and modification of limitation on wagering losses | Impact · source discussion
• Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts | Impact · source discussion
• Sec. 70116. Extension and enhancement of savers credit allowed for ABLE contributions | Impact · source discussion
• Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted | Impact · source discussion
• Sec. 70118. Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas | Impact · source discussion
• Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability | Impact · source discussion
• Sec. 70120. Limitation on individual deductions for certain state and local taxes, etc | Impact · source discussion
• Sec. 70201. No tax on tips | Impact · source discussion
• Sec. 70202. No tax on overtime | Impact · source discussion
• Sec. 70203. No tax on car loan interest | Impact · source discussion
• Sec. 70204. Trump accounts and contribution pilot program | Impact · source discussion
• Sec. 70301. Full expensing for certain business property | Impact · source discussion
• Sec. 70302. Full expensing of domestic research and experimental expenditures | Impact · source discussion
• Sec. 70303. Modification of limitation on business interest | Impact · source discussion
• Sec. 70304. Extension and enhancement of paid family and medical leave credit | Impact · source discussion
• Sec. 70305. Exceptions from limitations on deduction for business meals | Impact · source discussion
• Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets | Impact · source discussion
• Sec. 70307. Special depreciation allowance for qualified production property | Impact · source discussion
• Sec. 70308. Enhancement of advanced manufacturing investment credit | Impact · source discussion
• Sec. 70309. Spaceports are treated like airports under exempt facility bond rules | Impact · source discussion
• Sec. 70311. Modifications related to foreign tax credit limitation | Impact · source discussion
• Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income | Impact · source discussion
• Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States | Impact · source discussion
• Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income | Impact · source discussion
• Sec. 70322. Determination of deduction eligible income | Impact · source discussion
• Sec. 70323. Rules related to deemed intangible income | Impact · source discussion
• Sec. 70331. Extension and modification of base erosion minimum tax amount | Impact · source discussion
• Sec. 70341. Coordination of business interest limitation with interest capitalization provisions | Impact · source discussion
• Sec. 70342. Definition of adjusted taxable income for business interest limitation | Impact · source discussion
• Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Impact · source discussion
• Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations | Impact · source discussion
• Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | Impact · source discussion
• Sec. 70354. Modifications to pro rata share rules | Impact · source discussion
• Sec. 70401. Enhancement of employer-provided child care credit | Impact · source discussion
• Sec. 70402. Enhancement of adoption credit | Impact · source discussion
• Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit | Impact · source discussion
• Sec. 70404. Enhancement of the dependent care assistance program | Impact · source discussion
• Sec. 70405. Enhancement of child and dependent care tax credit | Impact · source discussion
• Sec. 70411. Tax credit for contributions of individuals to scholarship granting organizations | Impact · source discussion
• Sec. 70412. Exclusion for employer payments of student loans | Impact · source discussion
• Sec. 70413. Additional expenses treated as qualified higher education expenses for purposes of 529 accounts | Impact · source discussion
• Sec. 70414. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts | Impact · source discussion
• Sec. 70415. Modification of excise tax on investment income of certain private colleges and universities | Impact · source discussion
• Sec. 70416. Expanding application of tax on excess compensation within tax-exempt organizations | Impact · source discussion
• Sec. 70421. Permanent renewal and enhancement of opportunity zones | Impact · source discussion
• Sec. 70422. Permanent enhancement of low-income housing tax credit | Impact · source discussion
• Sec. 70423. Permanent extension of new markets tax credit | Impact · source discussion
• Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize | Impact · source discussion
• Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals | Impact · source discussion
• Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations | Impact · source discussion
• Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits | Impact · source discussion
• Sec. 70428. Nonprofit community development activities in remote native villages | Impact · source discussion
• Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling | Impact · source discussion
• Sec. 70430. Exception to percentage of completion method of accounting for certain residential construction contracts | Impact · source discussion
• Sec. 70431. Expansion of qualified small business stock gain exclusion | Impact · source discussion
• Sec. 70432. Repeal of revision to de minimis rules for third party network transactions | Impact · source discussion
• Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees | Impact · source discussion
• Sec. 70434. Treatment of certain qualified sound recording productions | Impact · source discussion
• Sec. 70435. Exclusion of interest on loans secured by rural or agricultural real property | Impact · source discussion
• Sec. 70436. Reduction of transfer and manufacturing taxes for certain devices | Impact · source discussion
• Sec. 70437. Treatment of capital gains from the sale of certain farmland property | Impact · source discussion
• Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses | Impact · source discussion
• Sec. 70439. Restoration of taxable REIT subsidiary asset test | Impact · source discussion
• Sec. 70501. Termination of previously-owned clean vehicle credit | Impact · source discussion
• Sec. 70502. Termination of clean vehicle credit | Impact · source discussion
• Sec. 70503. Termination of qualified commercial clean vehicles credit | Impact · source discussion
• Sec. 70504. Termination of alternative fuel vehicle refueling property credit | Impact · source discussion
• Sec. 70505. Termination of energy efficient home improvement credit | Impact · source discussion
• Sec. 70506. Termination of residential clean energy credit | Impact · source discussion
• Sec. 70507. Termination of energy efficient commercial buildings deduction | Impact · source discussion
• Sec. 70508. Termination of new energy efficient home credit | Impact · source discussion
• Sec. 70509. Termination of cost recovery for energy property | Impact · source discussion
• Sec. 70510. Modifications of zero-emission nuclear power production credit | Impact · source discussion
• Sec. 70511. Termination of clean hydrogen production credit | Impact · source discussion
• Sec. 70512. Termination and restrictions on clean electricity production credit | Impact · source discussion
• Sec. 70513. Termination and restrictions on clean electricity investment credit | Impact · source discussion
• Sec. 70514. Phase-out and restrictions on advanced manufacturing production credit | Impact · source discussion
• Sec. 70515. Restriction on the extension of advanced energy project credit program | Impact · source discussion
• Sec. 70521. Extension and modification of clean fuel production credit | Impact · source discussion
• Sec. 70522. Restrictions on carbon oxide sequestration credit | Impact · source discussion
• Sec. 70523. Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income | Impact · source discussion
• Sec. 70524. Income from hydrogen storage, carbon capture, advanced nuclear, hydropower, and geothermal energy added to qualifying income of certain publicly traded partnerships | Impact · source discussion
• Sec. 70525. Allow for payments to certain individuals who dye fuel | Impact · source discussion
• Sec. 70531. Modifications to de minimis entry privilege for commercial shipments | Impact · source discussion
• Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers | Impact · source discussion
• Sec. 70602. Treatment of payments from partnerships to partners for property or services | Impact · source discussion
• Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction | Impact · source discussion
• Sec. 70604. Excise tax on certain remittance transfers | Impact · source discussion
• Sec. 70605. Enforcement provisions with respect to COVID-related employee retention credits | Impact · source discussion
• Sec. 70606. Social security number requirement for American Opportunity and Lifetime Learning credits | Impact · source discussion
• Sec. 70607. Task force on the replacement of Direct File | Impact · source discussion
• Sec. 71101. Moratorium on implementation of rule relating to eligibility and enrollment in Medicare Savings Programs | Impact · source discussion
• Sec. 71102. Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program | Impact · source discussion
• Sec. 71103. Reducing duplicate enrollment under the Medicaid and CHIP programs | Impact · source discussion
• Sec. 71104. Ensuring deceased individuals do not remain enrolled | Impact · source discussion
• Sec. 71105. Ensuring deceased providers do not remain enrolled | Impact · source discussion
• Sec. 71106. Payment reduction related to certain erroneous excess payments under Medicaid | Impact · source discussion
• Sec. 71107. Eligibility redeterminations | Impact · source discussion
• Sec. 71108. Revising home equity limit for determining eligibility for long-term care services under the Medicaid program | Impact · source discussion
• Sec. 71109. Alien Medicaid eligibility | Impact · source discussion
• Sec. 71110. Expansion FMAP for emergency Medicaid | Impact · source discussion
• Sec. 71111. Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs | Impact · source discussion
• Sec. 71112. Reducing State Medicaid costs | Impact · source discussion
• Sec. 71113. Federal payments to prohibited entities | Impact · source discussion
• Sec. 71114. Sunsetting increased FMAP incentive | Impact · source discussion
• Sec. 71115. Provider taxes | Impact · source discussion
• Sec. 71116. State directed payments | Impact · source discussion
• Sec. 71117. Requirements regarding waiver of uniform tax requirement for Medicaid provider tax | Impact · source discussion
• Sec. 71118. Requiring budget neutrality for Medicaid demonstration projects under section 1115 | Impact · source discussion
• Sec. 71119. Requirement for States to establish Medicaid community engagement | Impact · source discussion
• Sec. 71120. Modifying cost sharing requirements for certain expansion individuals under the Medicaid program | Impact · source discussion
• Sec. 71121. Making certain adjustments to coverage of home or community-based services under Medicaid | Impact · source discussion
• Sec. 71201. Limiting Medicare coverage of certain individuals | Impact · source discussion
• Sec. 71202. Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances | Impact · source discussion
• Sec. 71203. Expanding and clarifying the exclusion for orphan drugs under the Drug Price Negotiation Program | Impact · source discussion
• Sec. 71301. Permitting premium tax credit only for certain individuals | Impact · source discussion
• Sec. 71302. Disallowing premium tax credit during periods of medicaid ineligibility due to alien status | Impact · source discussion
• Sec. 71303. Requiring verification of eligibility for premium tax credit | Impact · source discussion
• Sec. 71304. Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period | Impact · source discussion
• Sec. 71305. Eliminating limitation on recapture of advance payment of premium tax credit | Impact · source discussion
• Sec. 71306. Permanent extension of safe harbor for absence of deductible for telehealth services | Impact · source discussion
• Sec. 71307. Allowance of bronze and catastrophic plans in connection with health savings accounts | Impact · source discussion
• Sec. 71308. Treatment of direct primary care service arrangements | Impact · source discussion
• Sec. 71401. Rural Health Transformation Program | Impact · source discussion
• Sec. 72001. Modification of limitation on the public debt | Impact · source discussion
• Sec. 73001. Ending unemployment payments to jobless millionaires | Impact · source discussion
• Sec. 80001. Exemption of certain assets | Impact · source discussion
• Sec. 81001. Establishment of loan limits for graduate and professional students and parent borrowers; termination of graduate and professional PLUS loans | Impact · source discussion
• Sec. 82001. Loan repayment | Impact · source discussion
• Sec. 82002. Deferment; forbearance | Impact · source discussion
• Sec. 82003. Loan rehabilitation | Impact · source discussion
• Sec. 82004. Public service loan forgiveness | Impact · source discussion
• Sec. 82005. Student loan servicing | Impact · source discussion
• Sec. 83001. Eligibility | Impact · source discussion
• Sec. 83002. Workforce Pell Grants | Impact · source discussion
• Sec. 83003. Pell shortfall | Impact · source discussion
• Sec. 83004. Federal Pell Grant exclusion relating to other grant aid | Impact · source discussion
• Sec. 84001. Ineligibility based on low earning outcomes | Impact · source discussion
• Sec. 85001. Delay of rule relating to borrower defense to repayment | Impact · source discussion
• Sec. 85002. Delay of rule relating to closed school discharges | Impact · source discussion
• Sec. 86001. Garden of Heroes | Impact · source discussion
• Sec. 87001. Potential sponsor vetting for unaccompanied alien children appropriation | Impact · source discussion
• Sec. 90001. Border infrastructure and wall system | Impact · source discussion
• Sec. 90002. U.S. Customs and Border Protection personnel, fleet vehicles, and facilities | Impact · source discussion
• Sec. 90003. Detention capacity | Impact · source discussion
• Sec. 90004. Border security, technology, and screening | Impact · source discussion
• Sec. 90005. State and local assistance | Impact · source discussion
• Sec. 90006. Presidential residence protection | Impact · source discussion
• Sec. 90007. Department of Homeland Security appropriations for border support | Impact · source discussion
• Sec. 90101. FEHB improvements | Impact · source discussion
• Sec. 90102. Pandemic Response Accountability Committee | Impact · source discussion
• Sec. 90103. Appropriation for the Office of Management and Budget | Impact · source discussion
• Sec. 100001. Applicability of the immigration laws | Impact · source discussion
• Sec. 100002. Asylum fee | Impact · source discussion
• Sec. 100003. Employment authorization document fees | Impact · source discussion
• Sec. 100004. Immigration parole fee | Impact · source discussion
• Sec. 100005. Special immigrant juvenile fee | Impact · source discussion
• Sec. 100006. Temporary protected status fee | Impact · source discussion
• Sec. 100007. Visa integrity fee | Impact · source discussion
• Sec. 100008. Form I–94 fee | Impact · source discussion
• Sec. 100009. Annual asylum fee | Impact · source discussion
• Sec. 100010. Fee relating to renewal and extension of employment authorization for parolees | Impact · source discussion
• Sec. 100011. Fee relating to renewal or extension of employment authorization for asylum applicants | Impact · source discussion
• Sec. 100012. Fee relating to renewal and extension of employment authorization for aliens granted temporary protected status | Impact · source discussion
• Sec. 100013. Fees relating to applications for adjustment of status | Impact · source discussion
• Sec. 100014. Electronic System for Travel Authorization fee | Impact · source discussion
• Sec. 100015. Electronic Visa Update System fee | Impact · source discussion
• Sec. 100016. Fee for aliens ordered removed in absentia | Impact · source discussion
• Sec. 100017. Inadmissible alien apprehension fee | Impact · source discussion
• Sec. 100018. Amendment to authority to apply for asylum | Impact · source discussion
• Sec. 100051. Appropriation for the Department of Homeland Security | Impact · source discussion
• Sec. 100052. Appropriation for U.S. Immigration and Customs Enforcement | Impact · source discussion
• Sec. 100053. Appropriation for Federal Law Enforcement Training Centers | Impact · source discussion
• Sec. 100054. Appropriation for the Department of Justice | Impact · source discussion
• Sec. 100055. Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund | Impact · source discussion
• Sec. 100056. Appropriation for the Bureau of Prisons | Impact · source discussion
• Sec. 100057. Appropriation for the United States Secret Service | Impact · source discussion
• Sec. 100101. Appropriation to the Administrative Office of the United States Courts | Impact · source discussion
• Sec. 100102. Appropriation to the Federal Judicial Center | Impact · source discussion
• Sec. 100201. Extension of fund | Impact · source discussion
• Sec. 100202. Claims relating to atmospheric testing | Impact · source discussion
• Sec. 100203. Claims relating to uranium mining | Impact · source discussion
• Sec. 100204. Claims relating to Manhattan Project waste | Impact · source discussion
• Sec. 100205. Limitations on claims | Impact · source discussion
• OBBBA - Impact (Index) · source discussion
• TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY | Impact (Index) · source discussion
• TITLE II—COMMITTEE ON ARMED SERVICES | Impact (Index) · source discussion
• TITLE III—COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS | Impact (Index) · source discussion
• TITLE IV—COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION | Impact (Index) · source discussion
• TITLE IX—COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS | Impact (Index) · source discussion
• TITLE V—COMMITTEE ON ENERGY AND NATURAL RESOURCES | Impact (Index) · source discussion
• TITLE VI—COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS | Impact (Index) · source discussion
• TITLE VII—FINANCE | Impact (Index) · source discussion
• TITLE VIII—COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS | Impact (Index) · source discussion
• TITLE X—COMMITTEE ON THE JUDICIARY | Impact (Index) · source discussion

The Repeal OBBBA pledge and related public commitments.

• The Repeal OBBBA Act Pledge · source discussion