WHAT THE LAW DOINCongress, in plain words

H.R. 1 · 119th Congress · Public Law 119-21

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

Known as the One Big Beautiful Bill Act

Became lawEconomics and Public Finance
IntroducedNot yet
Passed HouseMay 22, 2025
Passed SenateJul 1, 2025
To PresidentJul 3, 2025
Became lawJul 4, 2025

How this bill changes the law

Sourced

H.R. 1 changed 259 sections of existing law, and created 108 new provisions of its own. Read from the bill text in its final form, as sent to the President.

Also changed: 7 U.S.C. 9017, 7 U.S.C. 1308, 7 U.S.C. 1308-1, 7 U.S.C. 1308-2, 7 U.S.C. 9031, 7 U.S.C. 9032, 7 U.S.C. 9034, 7 U.S.C. 9035, 7 U.S.C. 9036, 7 U.S.C. 9038, 7 U.S.C. 9039, 7 U.S.C. 9037, 7 U.S.C. 7272, 7 U.S.C. 7287, 7 U.S.C. 1359bb, 7 U.S.C. 1359cc, 7 U.S.C. 1359ee, 7 U.S.C. 1359kk, 7 U.S.C. 1359ll, 7 U.S.C. 9051, 7 U.S.C. 9055, 7 U.S.C. 9056, 7 U.S.C. 9057, 7 U.S.C. 9059, 7 U.S.C. 9097, 7 U.S.C. 9081, 7 U.S.C. 1502, 7 U.S.C. 1522, 7 U.S.C. 1515, 7 U.S.C. 1516, 7 U.S.C. 1523, 16 U.S.C. 3841, 16 U.S.C. 3871d, 16 U.S.C. 3839bb-2, 16 U.S.C. 3839bb-5, 16 U.S.C. 1012a, 7 U.S.C. 8351, 7 U.S.C. 7507, 7 U.S.C. 5925g, 7 U.S.C. 5939, 7 U.S.C. 3222a, 7 U.S.C. 5933, 7 U.S.C. 7632, 7 U.S.C. 390d, 7 U.S.C. 8105, 7 U.S.C. 7721, 7 U.S.C. 1621, 7 U.S.C. 5925c, 7 U.S.C. 6522, 7 U.S.C. 6523, Public Law 115-334, 7 U.S.C. 8308a, 7 U.S.C. 1627a, 7 U.S.C. 2101, 7 U.S.C. 7101, 10 U.S.C. 2881a, 12 U.S.C. 5497, 15 U.S.C. 78d, 15 U.S.C. 78u-6, 47 U.S.C. 309, 51 U.S.C. 50923, 49 U.S.C. 32912, 49 U.S.C. 49104, 22 U.S.C. 2131, Public Law 117-169, 30 U.S.C. 226, 43 U.S.C. 1337, 43 U.S.C. 1331, 42 U.S.C. 6506a, 30 U.S.C. 207, Public Law 115-97, 42 U.S.C. 16517, 42 U.S.C. 7434, 42 U.S.C. 7436, 42 U.S.C. 4331, 26 U.S.C. 1, 26 U.S.C. 63, 26 U.S.C. 151, 26 U.S.C. 6213, 26 U.S.C. 24, 26 U.S.C. 199A, 26 U.S.C. 2010, 26 U.S.C. 55, 26 U.S.C. 163, 26 U.S.C. 165, 26 U.S.C. 67, 26 U.S.C. 68, 26 U.S.C. 132, 26 U.S.C. 274, 26 U.S.C. 217, 26 U.S.C. 529A, 26 U.S.C. 25B, 26 U.S.C. 529, 26 U.S.C. 108, 26 U.S.C. 164, 26 U.S.C. 45B, 26 U.S.C. 6041, 26 U.S.C. 6041A, 26 U.S.C. 6050W, 26 U.S.C. 6051, 26 U.S.C. 70201, 26 U.S.C. 6724, 26 U.S.C. 56, 26 U.S.C. 4973, 26 U.S.C. 6693, 26 U.S.C. 168, 26 U.S.C. 460, 26 U.S.C. 174, 26 U.S.C. 41, 26 U.S.C. 280C, 26 U.S.C. 59, 26 U.S.C. 144, 26 U.S.C. 195, 26 U.S.C. 263, 26 U.S.C. 263A, 26 U.S.C. 543, 26 U.S.C. 864, 26 U.S.C. 1016, 26 U.S.C. 1202, 26 U.S.C. 45S, 26 U.S.C. 179, 26 U.S.C. 1245, 26 U.S.C. 48D, 26 U.S.C. 142, 26 U.S.C. 149, 26 U.S.C. 904, 26 U.S.C. 951A, 26 U.S.C. 960, 26 U.S.C. 78, 26 U.S.C. 70311, 26 U.S.C. 250, 26 U.S.C. 172, 26 U.S.C. 59A, 26 U.S.C. 954, 26 U.S.C. 898, 26 U.S.C. 958, 26 U.S.C. 951, 26 U.S.C. 70323, 26 U.S.C. 45F, 26 U.S.C. 23, 26 U.S.C. 129, 26 U.S.C. 21, 26 U.S.C. 25, 26 U.S.C. 127, 26 U.S.C. 4968, 26 U.S.C. 6033, 26 U.S.C. 4960, 26 U.S.C. 1400Z, 26 U.S.C. 6011, 26 U.S.C. 42, 26 U.S.C. 45D, 26 U.S.C. 170, 26 U.S.C. 7652, 26 U.S.C. 57, 26 U.S.C. 3406, 26 U.S.C. 181, 26 U.S.C. 5811, 26 U.S.C. 5821, 26 U.S.C. 4182, 26 U.S.C. 856, 26 U.S.C. 25E, 26 U.S.C. 30D, 26 U.S.C. 45W, 26 U.S.C. 30C, 26 U.S.C. 25C, 26 U.S.C. 25D, 26 U.S.C. 179D, 26 U.S.C. 45L, 26 U.S.C. 45U, 26 U.S.C. 45V, 26 U.S.C. 45Y, 26 U.S.C. 7701, 26 U.S.C. 45, 26 U.S.C. 48E, 26 U.S.C. 6418, 26 U.S.C. 6501, 26 U.S.C. 6662, 26 U.S.C. 6417, 26 U.S.C. 6696, 26 U.S.C. 50, 26 U.S.C. 1371, 26 U.S.C. 48, 26 U.S.C. 45X, 26 U.S.C. 48C, 26 U.S.C. 45Z, 26 U.S.C. 6426, 26 U.S.C. 40A, 26 U.S.C. 45Q, 26 U.S.C. 56A, 26 U.S.C. 7704, 26 U.S.C. 6206, 26 U.S.C. 6430, 26 U.S.C. 6675, 19 U.S.C. 1321, 26 U.S.C. 321, 26 U.S.C. 461, 26 U.S.C. 707, 26 U.S.C. 162, 26 U.S.C. 3134, 26 U.S.C. 6676, 26 U.S.C. 25A, 42 U.S.C. 1396a, 42 U.S.C. 1396b, 42 U.S.C. 1396u-2, 42 U.S.C. 1397gg, 42 U.S.C. 1397cc, 42 U.S.C. 1396p, 42 U.S.C. 1396d, 42 U.S.C. 1397bb, 42 U.S.C. 1315, 42 U.S.C. 1396o, 42 U.S.C. 1396o-1, 42 U.S.C. 1396n, 42 U.S.C. 1395, 42 U.S.C. 1395w-4, 42 U.S.C. 1320f-1, 26 U.S.C. 36B, 42 U.S.C. 18081, 42 U.S.C. 18082, 26 U.S.C. 5000A, 26 U.S.C. 35, 26 U.S.C. 223, 42 U.S.C. 1397ee, 42 U.S.C. 1397aa, 20 U.S.C. 1087vv, 20 U.S.C. 1087e, 20 U.S.C. 1078, 20 U.S.C. 1078-3, 20 U.S.C. 1092, 20 U.S.C. 1098h, 20 U.S.C. 1098e, 20 U.S.C. 1078-6, 20 U.S.C. 1087dd, 20 U.S.C. 1087h, 20 U.S.C. 1070a, 20 U.S.C. 1087tt, 20 U.S.C. 1088, 20 U.S.C. 1087d, 5 U.S.C. 8909, Public Law 116-136, 8 U.S.C. 1254a, 8 U.S.C. 1187, 8 U.S.C. 1356, 8 U.S.C. 1158, Public Law 101-426.

7 U.S.C. 2012

  • The section as a whole changed · Sec. 10101(a) · see the words

7 U.S.C. 2025

7 U.S.C. 2028

7 U.S.C. 2036 Availability of commodities for emergency food assistance program

  • (a) Purchase of commodities changed · Sec. 10101(b) · see the words

7 U.S.C. 2015

7 U.S.C. 2014

7 U.S.C. 2013 Establishment of supplemental nutrition assistance program

7 U.S.C. 2022 Disposition of claims

  • (a) General authority of the Secretary changed · Sec. 10105(b) · see the words

7 U.S.C. 2036a

7 U.S.C. 9011 Definitions

7 U.S.C. 9012 Base acres

7 U.S.C. 9015 Producer election

  • (a) Election required changed · Sec. 10303(a) · see the words
  • (c) Effect of failure to make unanimous election added to · Sec. 10303(a) · see the words
  • (i) new · Sec. 10303(a) · see the words

7 U.S.C. 1508 Crop insurance

  • (c) General coverage levels changed · Sec. 10303(b), Sec. 10502(a) · see the words
  • (e) Payment of portion of premium by Corporation added to · Sec. 10501(b), Sec. 10502(b), Sec. 10504(1), Sec. 10504(2), Sec. 10504(3), Sec. 10504(4), Sec. 10504(5) · see the words
  • (k) Reinsurance added to · Sec. 10503 · see the words

7 U.S.C. 9016 Price loss coverage

  • (a) Price loss coverage payments changed · Sec. 10304(1) · see the words
  • (c) Payment rate changed · Sec. 10304(2) · see the words
  • (d) Payment amount changed · Sec. 10304(3) · see the words
  • (g) Reference price for temperate japonica rice changed · Sec. 10304(4) · see the words

New provisions of the bill's own

  • Sec. 10201 Rescission of amounts for forestry
  • Sec. 10308 Adjusted gross income limitation
  • Sec. 10602 Supplemental agricultural trade promotion program
  • Sec. 20002 Enhancement of Department of Defense resources for shipbuilding
  • Sec. 20003 Enhancement of Department of Defense resources for integrated air and missile defense
  • Sec. 20004 Enhancement of Department of Defense resources for munitions and defense supply chain resiliency
  • Sec. 20005 Enhancement of Department of Defense resources for scaling low-cost weapons into production
  • Sec. 20006 Enhancement of Department of Defense resources for improving the efficiency and cybersecurity of the Department of Defense
  • Sec. 20007 Enhancement of Department of Defense resources for air superiority
  • Sec. 20008 Enhancement of resources for nuclear forces
  • Sec. 20009 Enhancement of Department of Defense resources to improve capabilities of United States Indo-Pacific Command
  • Sec. 20010 Enhancement of Department of Defense resources for improving the readiness of the Department of Defense
  • Sec. 20011 Improving Department of Defense border support and counter-drug missions
  • Sec. 20012 Department of Defense oversight
  • Sec. 20013 Military construction projects authorized
  • Sec. 30002 Rescission of funds for Green and Resilient Retrofit Program for Multifamily Housing
  • Sec. 30004 Appropriations for Defense Production Act
  • Sec. 40001 Coast Guard mission readiness
  • Sec. 40003 Air traffic control improvements
  • Sec. 40005 Mars missions, Artemis missions, and Moon to Mars program
  • Sec. 40008 Rescission of certain amounts for the National Oceanic and Atmospheric Administration
  • Sec. 40010 Treatment of unobligated funds for alternative fuel and low-emission aviation technology
  • Sec. 40011 Rescission of amounts appropriated to Public Wireless Supply Chain Innovation Fund
  • Sec. 50104 Alaska oil and gas leasing
  • Sec. 50201 Coal leasing
  • Sec. 50203 Leases for known recoverable coal resources
  • Sec. 50204 Authorization to mine Federal coal
  • Sec. 50301 Timber sales and long-term contracting for the Forest Service and the Bureau of Land Management
  • Sec. 50302 Renewable energy fees on Federal land
  • Sec. 50303 Renewable energy revenue sharing
  • Sec. 50304 Rescission of National Park Service and Bureau of Land Management funds
  • Sec. 50305 Celebrating America's 250th anniversary
  • Sec. 50404 Transformational artificial intelligence models
  • Sec. 50501 Water conveyance and surface water storage enhancement
  • Sec. 60001 Rescission of funding for clean heavy-duty vehicles
  • Sec. 60003 Rescission of funding for diesel emissions reductions
  • Sec. 60004 Rescission of funding to address air pollution
  • Sec. 60005 Rescission of funding to address air pollution at schools
  • Sec. 60006 Rescission of funding for the low emissions electricity program
  • Sec. 60007 Rescission of funding for section 211(o) of the Clean Air Act
  • Sec. 60008 Rescission of funding for implementation of the American Innovation and Manufacturing Act
  • Sec. 60009 Rescission of funding for enforcement technology and public information
  • Sec. 60010 Rescission of funding for greenhouse gas corporate reporting
  • Sec. 60011 Rescission of funding for environmental product declaration assistance
  • Sec. 60013 Rescission of funding for greenhouse gas air pollution plans and implementation grants
  • Sec. 60014 Rescission of funding for environmental protection agency efficient, accurate, and timely reviews
  • Sec. 60015 Rescission of funding for low-embodied carbon labeling for construction materials
  • Sec. 60016 Rescission of funding for environmental and climate justice block grants
  • Sec. 60017 Rescission of funding for ESA recovery plans
  • Sec. 60018 Rescission of funding for environmental and climate data collection
  • Sec. 60019 Rescission of neighborhood access and equity grant program
  • Sec. 60020 Rescission of funding for Federal building assistance
  • Sec. 60021 Rescission of funding for low-carbon materials for Federal buildings
  • Sec. 60022 Rescission of funding for GSA emerging and sustainable technologies
  • Sec. 60023 Rescission of environmental review implementation funds
  • Sec. 60024 Rescission of low-carbon transportation materials grants
  • Sec. 60025 John F. Kennedy Center for the Performing Arts
  • Sec. 70001 References to the Internal Revenue Code of 1986, etc
  • Sec. 70428 Nonprofit community development activities in remote native villages
  • Sec. 70435 Exclusion of interest on loans secured by rural or agricultural real property
  • Sec. 70437 Treatment of capital gains from the sale of certain farmland property
  • Sec. 70438 Extension of rules for treatment of certain disaster-related personal casualty losses
  • Sec. 70604 Excise tax on certain remittance transfers
  • Sec. 70607 Task force on the replacement of Direct File
  • Sec. 71101 Moratorium on implementation of rule relating to eligibility and enrollment in Medicare Savings Programs
  • Sec. 71102 Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program
  • Sec. 71104 Ensuring deceased individuals do not remain enrolled
  • Sec. 71111 Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs
  • Sec. 71113 Federal payments to prohibited entities
  • Sec. 71116 State directed payments
  • Sec. 71304 Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period
  • Sec. 72001 Modification of limitation on the public debt
  • Sec. 73001 Ending unemployment payments to jobless millionaires
  • Sec. 85001 Delay of rule relating to borrower defense to repayment
  • Sec. 85002 Delay of rule relating to closed school discharges
  • Sec. 86001 Garden of Heroes
  • Sec. 87001 Potential sponsor vetting for unaccompanied alien children appropriation
  • Sec. 90001 Border infrastructure and wall system
  • Sec. 90002 U.S. Customs and Border Protection personnel, fleet vehicles, and facilities
  • Sec. 90003 Detention capacity
  • Sec. 90004 Border security, technology, and screening
  • Sec. 90005 State and local assistance
  • Sec. 90006 Presidential residence protection
  • Sec. 90007 Department of Homeland Security appropriations for border support
  • Sec. 90103 Appropriation for the Office of Management and Budget
  • Sec. 100001 Applicability of the immigration laws
  • Sec. 100002 Asylum fee
  • Sec. 100003 Employment authorization document fees
  • Sec. 100004 Immigration parole fee
  • Sec. 100005 Special immigrant juvenile fee
  • Sec. 100007 Visa integrity fee
  • Sec. 100008 Form I–94 fee
  • Sec. 100009 Annual asylum fee
  • Sec. 100010 Fee relating to renewal and extension of employment authorization for parolees
  • Sec. 100011 Fee relating to renewal or extension of employment authorization for asylum applicants
  • Sec. 100012 Fee relating to renewal and extension of employment authorization for aliens granted temporary protected status
  • Sec. 100013 Fees relating to applications for adjustment of status
  • Sec. 100016 Fee for aliens ordered removed in absentia
  • Sec. 100017 Inadmissible alien apprehension fee
  • Sec. 100051 Appropriation for the Department of Homeland Security
  • Sec. 100052 Appropriation for U.S. Immigration and Customs Enforcement
  • Sec. 100053 Appropriation for Federal Law Enforcement Training Centers
  • Sec. 100054 Appropriation for the Department of Justice
  • Sec. 100055 Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund
  • Sec. 100056 Appropriation for the Bureau of Prisons
  • Sec. 100057 Appropriation for the United States Secret Service
  • Sec. 100101 Appropriation to the Administrative Office of the United States Courts
  • Sec. 100102 Appropriation to the Federal Judicial Center
What the words changed: every change, in place (910)

Today's wording of each part of the law, with what was struck out and added. Each change also gives the bill's own instruction, word for word.

  1. 7 U.S.C. 2012changedby H.R. 1 Sec. 10101(a)

    (u) Thrifty food plan.—(1) In general.— The term thrifty food plan means the diet required to feed a family of 4 persons consisting of a man and a woman ages 20 through 50, a child ages 6 through 8, and a child ages 9 through 11 using the items and quantities of food described in the report of the Department of Agriculture entitled "Thrifty Food Plan, 2021", and each successor report updated pursuant to this subsection, subject to the conditions that—(A) the relevant market baskets of the thrifty food plan shall only be changed pursuant to paragraph (4);(B) the cost of the thrifty food plan shall be the basis for uniform allotments for all households, regardless of the actual composition of the household; and(C) the cost of the thrifty food plan may only be adjusted in accordance with this subsection.(2) Household adjustments.— The Secretary shall make household adjustments using the following ratios of household size as a percentage of the maximum 4-person allotment:(A) For a 1-person household, 30 percent.(B) For a 2-person household, 55 percent.(C) For a 3-person household, 79 percent.(D) For a 4-person household, 100 percent.(E) For a 5-person household, 119 percent.(F) For a 6-person household, 143 percent.(G) For a 7-person household, 158 percent.(H) For an 8-person household, 180 percent.(I) For a household of 9 persons or more, an additional 22 percent per person, which additional percentage shall not total more than 200 percent.(3) Allowable cost adjustments.— The Secretary shall—(A) make cost adjustments in the thrifty food plan for Hawaii and the urban and rural parts of Alaska to reflect the cost of food in Hawaii and urban and rural Alaska;(B) make cost adjustments in the separate thrifty food plans for Guam and the Virgin Islands of the United States to reflect the cost of food in those States, but not to exceed the cost of food in the 50 States and the District of Columbia; and(C) on October 1, 2025, and on each October 1 thereafter, adjust the cost of the thrifty food plan to reflect changes in the Consumer Price Index for All Urban Consumers, published by the Bureau of Labor Statistics of the Department of Labor, for the most recent 12-month period ending in June.(4) Re-evaluation of market baskets.—(A) Re-evaluation.— Not earlier than October 1, 2027, the Secretary may re-evaluate the market baskets of the thrifty food plan based on current food prices, food composition data, consumption patterns, and dietary guidance.(B) Cost neutrality.— The Secretary shall not increase the cost of the thrifty food plan based on a re-evaluation under this paragraph.

    The bill says: Section 3 of the Food and Nutrition Act of 2008 (7 U.S.C. 2012) is amended by striking subsection (u) and inserting the following:

  2. 7 U.S.C. 2025(c)(1)(A)(ii)(II)changedby H.R. 1 Sec. 10101(b)

    The bill says: Section 16(c)(1)(A)(ii)(II) of the Food and Nutrition Act of 2008 (7 U.S.C. 2025(c)(1)(A)(ii)(II)) is amended by striking "section 3(u)(4)" and inserting "section 3(u)(3)".

  3. 7 U.S.C. 2028(a)(2)(A)(ii)changedby H.R. 1 Sec. 10101(b)

    The bill says: Section 19(a)(2)(A)(ii) of the Food and Nutrition Act of 2008 (7 U.S.C. 2028(a)(2)(A)(ii)) is amended by striking "section 3(u)(4)" and inserting "section 3(u)(3)".

  4. 7 U.S.C. 2036(a)(2)changedby H.R. 1 Sec. 10101(b)

    The bill says: Section 27(a)(2) of the Food and Nutrition Act of 2008 (7 U.S.C. 2036(a)(2))) is amended by striking "section 3(u)(4)" each place it appears and inserting "section 3(u)(3)".

  5. 7 U.S.C. 2015(o)changedby H.R. 1 Sec. 10102(a)

    (3) Exceptions.— Paragraph (2) shall not apply to an individual if the individual is—(A) under 18, or over 65, years of age;(B) medically certified as physically or mentally unfit for employment;(C) a parent or other member of a household with responsibility for a dependent child under 14 years of age;(D) otherwise exempt under subsection (d)(2);(E) a pregnant woman;(F) an Indian or an Urban Indian (as such terms are defined in paragraphs (13) and (28) of section 4 of the Indian Health Care Improvement Act); or(G) a California Indian described in section 809(a) of the Indian Health Care Improvement Act.

    The bill says: Section 6(o) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(o)) is amended by striking paragraph (3) and inserting the following:

  6. 7 U.S.C. 2015(o)(4)(A)changedby H.R. 1 Sec. 10102(b)

    The bill says: in subparagraph (A), by striking clause (ii) and inserting the following:

  7. 7 U.S.C. 2015(o)(4)added (C)by H.R. 1 Sec. 10102(b)

    (C) Definition of noncontiguous state.—(i) In general.— In this paragraph, the term noncontiguous State means a State that is not 1 of the contiguous 48 States or the District of Columbia.(ii) Exclusions.— The term noncontiguous State does not include Guam or the Virgin Islands of the United States.

    The bill says: by adding at the end the following:

  8. 7 U.S.C. 2015(o)renumberedby H.R. 1 Sec. 10102(c)

    The bill says: by redesignating paragraph (7) as paragraph (8); and

  9. 7 U.S.C. 2015(o)added (7)by H.R. 1 Sec. 10102(c)

    (7) Exemption for noncontiguous States.—(A) Definition of noncontiguous State.—(i) In general.— In this paragraph, the term noncontiguous State means a State that is not 1 of the contiguous 48 States or the District of Columbia.(ii) Exclusions.— In this paragraph, the term noncontiguous State does not include Guam or the Virgin Islands of the United States.(B) Exemption.— Subject to subparagraph (D), the Secretary may exempt individuals in a noncontiguous State from compliance with the requirements of paragraph (2) if—(i) the State agency submits to the Secretary a request for that exemption, made in such form and at such time as the Secretary may require, and including the information described in subparagraph (C); and(ii) the Secretary determines that based on that request, the State agency is demonstrating a good faith effort to comply with the requirements of paragraph (2).(C) Good faith effort determination.— In determining whether a State agency is demonstrating a good faith effort for purposes of subparagraph (B)(ii), the Secretary shall consider—(i) any actions taken by the State agency toward compliance with the requirements of paragraph (2);(ii) any significant barriers to or challenges in meeting those requirements, including barriers or challenges relating to funding, design, development, procurement, or installation of necessary systems or resources;(iii) the detailed plan and timeline of the State agency for achieving full compliance with those requirements, including any milestones (as defined by the Secretary); and(iv) any other criteria determined appropriate by the Secretary.(D) Duration of exemption.—(i) In general.— An exemption granted under subparagraph (B) shall expire not later than December 31, 2028, and may not be renewed beyond that date.(ii) Early termination.— The Secretary may terminate an exemption granted under subparagraph (B) prior to the expiration date of that exemption if the Secretary determines that the State agency—(I) has failed to comply with the reporting requirements described in subparagraph (E); or(II) based on the information provided pursuant to subparagraph (E), failed to make continued good faith efforts toward compliance with the requirements of this subsection.(E) Reporting requirements.— A State agency granted an exemption under subparagraph (B) shall submit to the Secretary—(i) quarterly progress reports on the status of the State agency in achieving the milestones toward full compliance described in subparagraph (C)(iii); and(ii) information on specific risks or newly identified barriers or challenges to full compliance, including the plan of the State agency to mitigate those risks, barriers, or challenges.

    The bill says: by inserting after paragraph (6) the following:

  10. 7 U.S.C. 2014(e)(6)(C)(iv)(I)changedby H.R. 1 Sec. 10103(a)

    The bill says: Section 5(e)(6)(C)(iv)(I) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(e)(6)(C)(iv)(I)) is amended by inserting "with an elderly or disabled member" after "households".

  11. 7 U.S.C. 2014(k)(4)(A)changedby H.R. 1 Sec. 10103(b)

    (A) Energy assistance payments.—For purposes of subsection (d)(1), a payment made under a State law (other than a law referred to in paragraph (2)(G) to provide energy assistance to a household without an elderly or disabled member shall be considered money payable directly to the household.

    The bill says: in subparagraph (A), by inserting "without an elderly or disabled member" before "shall be"; and

  12. 7 U.S.C. 2014(k)(4)(B)changedby H.R. 1 Sec. 10103(b)

    (B) Energy assistance expenses.—For purposes of subsection (e)(6), an expense paid on behalf of a household with an elderly or disabled member under a State law to provide energy assistance shall be considered an out-of-pocket expense incurred and paid by the household.

    The bill says: in subparagraph (B), by inserting "with an elderly or disabled member" before "under a State law".

  13. 7 U.S.C. 2014(e)(6)added (E)by H.R. 1 Sec. 10104

    (E) Restrictions on internet expenses.— Any service fee associated with internet connection shall not be used in computing the excess shelter expense deduction under this paragraph.

    The bill says: Section 5(e)(6) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(e)(6)) is amended by adding at the end the following:

  14. 7 U.S.C. 2013(a)changedby H.R. 1 Sec. 10105(a)

    (a) Program.—(1) Establishment.— Subject to

    The bill says: by striking "(a) Subject to" and inserting the following:

  15. 7 U.S.C. 2013(a)added (2)by H.R. 1 Sec. 10105(a)

    (2) State quality control incentive.—(A) Definition of payment error rate.— In this paragraph, the term "payment error rate" has the meaning given the term in section 16(c)(2).(B) State cost share.—(i) In general.— Subject to clause (iii), beginning in fiscal year 2028, if the payment error rate of a State as determined under clause (ii) is—(I) less than 6 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 100 percent, and the State share shall be 0 percent;(II) equal to or greater than 6 percent but less than 8 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 95 percent, and the State share shall be 5 percent;(III) equal to or greater than 8 percent but less than 10 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 90 percent, and the State share shall be 10 percent; and(IV) equal to or greater than 10 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 85 percent, and the State share shall be 15 percent.(ii) Elections.—(I) Fiscal year 2028.— For fiscal year 2028, to calculate the applicable State share under clause (i), a State may elect to use the payment error rate of the State from fiscal year 2025 or 2026.(II) Fiscal year 2029 and thereafter.— For fiscal year 2029 and each fiscal year thereafter, to calculate the applicable State share under clause (i), the Secretary shall use the payment error rate of the State for the third fiscal year preceding the fiscal year for which the State share is being calculated.(iii) Delayed implementation.—(I) Fiscal year 2025.— If, for fiscal year 2025, the payment error rate of a State multiplied by 1.5 is equal to or above 20 percent, the implementation date under clause (i) for that State shall be fiscal year 2029.(II) Fiscal year 2026.— If, for fiscal year 2026, the payment error rate of a State multiplied by 1.5 is equal to or above 20 percent, the implementation date under clause (i) for that State shall be fiscal year 2030.(3) Maximum federal payment.— The Secretary may not pay towards the cost of an allotment described in paragraph (1) an amount that is greater than the applicable Federal share under paragraph (2).

    The bill says: by adding at the end the following:

  16. 7 U.S.C. 2022(a)(1)changedby H.R. 1 Sec. 10105(b)

    The bill says: Section 13(a)(1) of the Food and Nutrition Act of 2008 (7 U.S.C. 2022(a)(1)) is amended in the first sentence by inserting "or the payment or disposition of a State share under section 4(a)(2)" after "16(c)(1)(D)(i)(II)".

  17. 7 U.S.C. 2025(a)changedby H.R. 1 Sec. 10106

    (a) Administrative costs. Subject to subsection (k), the Secretary is authorized to pay to each State agency an amount equal to 50 per centumagency, through fiscal year 2026, 50 percent, and for fiscal year 2027 and each fiscal year thereafter, 25 percent, of all administrative costs involved in each State agency's operation of the supplemental nutrition assistance program, which costs shall include, but not be limited to, the cost of (1) the certification of applicant households, (2) the…

    The bill says: Section 16(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 2025(a)) is amended in the matter preceding paragraph (1) by striking "agency an amount equal to 50 per centum" and inserting "agency, through fiscal year 2026, 50 percent, and for fiscal year 2027 and each fiscal year thereafter, 25 percent,".

  18. 7 U.S.C. 2036a(d)(1)(F)changedby H.R. 1 Sec. 10107

    (F) for fiscal year 2016 and each subsequent fiscal yearfor each of fiscal years 2016 through 2025, the applicable amount during the preceding fiscal year, as adjusted to reflect any increases for the 12-month period ending the preceding June 30 in the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.

    The bill says: Section 28(d)(1)(F) of the Food and Nutrition Act of 2008 (7 U.S.C. 2036a(d)(1)(F)) is amended by striking "for fiscal year 2016 and each subsequent fiscal year" and inserting "for each of fiscal years 2016 through 2025".

  19. 7 U.S.C. 2015(f)rewrittenby H.R. 1 Sec. 10108

    (f) No individual who is a member of a household otherwise eligible to participate in the supplemental nutrition assistance program under this section shall be eligible to participate in the supplemental nutrition assistance program as a member of that or any other household unless he or she is—(1) a resident of the United States; and(2) either— The income (less, at State option, a pro rata share) and financial resources of the individual rendered ineligible to participate in the supplemental nutrition assistance program under this subsection shall be considered in determining the eligibility and the value of the allotment of the household of which such individual is a member.(A) a citizen or national of the United States;(B) an alien lawfully admitted for permanent residence as an immigrant as defined by sections 101(a)(15) and 101(a)(20) of the Immigration and Nationality Act, excluding, among others, alien visitors, tourists, diplomats, and students who enter the United States temporarily with no intention of abandoning their residence in a foreign country;(C) an alien who has been granted the status of Cuban and Haitian entrant, as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (Public Law 96–422); or(D) an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.

    The bill says: Section 6(f) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(f)) is amended to read as follows:

  20. 7 U.S.C. 9011(8)(B)(ii)changedby H.R. 1 Sec. 10301(a)

    (ii) 85beginning with the crop year 2025, 88 percent of the average of the marketing year average price of the covered commodity for the most recent 5 crop years, excluding each of the crop years with the highest and lowest marketing year average price.

    The bill says: Section 1111(8)(B)(ii) of the Agricultural Act of 2014 (7 U.S.C. 9011(8)(B)(ii)) is amended by striking "85" and inserting "beginning with the crop year 2025, 88".

  21. 7 U.S.C. 9011changedby H.R. 1 Sec. 10301(b)

    (19) Reference price.—(A) In general.— Effective beginning with the 2025 crop year, subject to subparagraphs (B) and (C), the term reference price, with respect to a covered commodity for a crop year, means the following:(i) For wheat, $6.35 per bushel.(ii) For corn, $4.10 per bushel.(iii) For grain sorghum, $4.40 per bushel.(iv) For barley, $5.45 per bushel.(v) For oats, $2.65 per bushel.(vi) For long grain rice, $16.90 per hundredweight.(vii) For medium grain rice, $16.90 per hundredweight.(viii) For soybeans, $10.00 per bushel.(ix) For other oilseeds, $23.75 per hundredweight.(x) For peanuts, $630.00 per ton.(xi) For dry peas, $13.10 per hundredweight.(xii) For lentils, $23.75 per hundredweight.(xiii) For small chickpeas, $22.65 per hundredweight.(xiv) For large chickpeas, $25.65 per hundredweight.(xv) For seed cotton, $0.42 per pound.(B) Effectiveness.— Effective beginning with the 2031 crop year, the reference prices defined in subparagraph (A) with respect to a covered commodity shall equal the reference price in the previous crop year multiplied by 1.005.(C) Limitation.— In no case shall a reference price for a covered commodity exceed 113 percent of the reference price for such covered commodity listed in subparagraph (A).

    The bill says: Section 1111 of the Agricultural Act of 2014 (7 U.S.C. 9011) is amended by striking paragraph (19) and inserting the following:

  22. 7 U.S.C. 9012(d)(3)(A)changedby H.R. 1 Sec. 10302(1)

    The bill says: in subsection (d)(3)(A), by striking "2023" and inserting "2031"; and

  23. 7 U.S.C. 9012added (e)by H.R. 1 Sec. 10302(2)

    (e) Additional base acres.—(1) In general.— As soon as practicable after the date of enactment of this subsection, and notwithstanding subsection (a), the Secretary shall provide notice to owners of eligible farms pursuant to paragraph (3) and allocate to those eligible farms a total of not more than an additional 30,000,000 base acres in the manner provided in this subsection. An owner of a farm that is eligible to receive an allocation of base acres may elect to not receive that allocation by notifying the Secretary not later than 90 days after receipt of the notice provided by the Secretary under this paragraph.(2) Content of notice.— The notice under paragraph (1) shall include the following:(A) Information that the allocation is occurring.(B) Information regarding the eligibility of the farm for an allocation of base acres under paragraph (3).(C) Information regarding how an owner may appeal a determination of ineligibility for an allocation of base acres under paragraph (3) through an appeals process established by the Secretary.(3) Eligibility.—(A) In general.— Subject to subparagraph (D), effective beginning with the 2026 crop year, a farm is eligible to receive an allocation of base acres if, with respect to the farm, the amount described in subparagraph (B) exceeds the amount described in subparagraph (C).(B) 5-year average sum.— The amount described in this subparagraph, with respect to a farm, is the sum of—(i) the 5-year average of—(I) the acreage planted on the farm to all covered commodities for harvest, grazing, haying, silage or other similar purposes for the 2019 through 2023 crop years; and(II) any acreage on the farm that the producers were prevented from planting during the 2019 through 2023 crop years to covered commodities because of drought, flood, or other natural disaster, or other condition beyond the control of the producers, as determined by the Secretary; plus(ii) the lesser of—(I) 15 percent of the total acres on the farm; and(II) the 5-year average of—(aa) the acreage planted on the farm to eligible noncovered commodities for harvest, grazing, haying, silage, or other similar purposes for the 2019 through 2023 crop years; and(bb) any acreage on the farm that the producers were prevented from planting during the 2019 through 2023 crop years to eligible noncovered commodities because of drought, flood, or other natural disaster, or other condition beyond the control of the producers, as determined by the Secretary.(C) Total number of base acres for covered commodities.— The amount described in this subparagraph, with respect to a farm, is the total number of base acres for covered commodities on the farm (excluding unassigned crop base), as in effect on September 30, 2024.(D) Effect of no recent plantings of covered commodities.— In the case of a farm for which the amount determined under clause (i) of subparagraph (B) is equal to zero, that farm shall be ineligible to receive an allocation of base acres under this subsection.(E) Acreage planted on the farm to eligible noncovered commodities defined.— In this paragraph, the term acreage planted on the farm to eligible noncovered commodities means acreage planted on a farm to commodities other than covered commodities, trees, bushes, vines, grass, or pasture (including cropland that was idle or fallow), as determined by the Secretary.(4) Number of base acres.— Subject to paragraphs (3) and (8), the number of base acres allocated to an eligible farm shall—(A) be equal to the difference obtained by subtracting the amount determined under subparagraph (C) of paragraph (3) from the amount determined under subparagraph (B) of that paragraph; and(B) include unassigned crop base.(5) Allocation of acres.—(A) Allocation.— The Secretary shall allocate the number of base acres under paragraph (4) among those covered commodities planted on the farm at any time during the 2019 through 2023 crop years.(B) Allocation formula.— The allocation of additional base acres for covered commodities shall be in proportion to the ratio of—(i) the 5-year average of—(I) the acreage planted on the farm to each covered commodity for harvest, grazing, haying, silage, or other similar purposes for the 2019 through 2023 crop years; and(II) any acreage on the farm that the producers were prevented from planting during the 2019 through 2023 crop years to that covered commodity because of drought, flood, or other natural disaster, or other condition beyond the control of the producers, as determined by the Secretary; to(ii) the 5-year average determined under paragraph (3)(B)(i).(C) Inclusion of all 5 years in average.— For the purpose of determining a 5-year acreage average under subparagraph (B) for a farm, the Secretary shall not exclude any crop year in which a covered commodity was not planted.(D) Treatment of multiple planting or prevented planting.— For the purpose of determining under subparagraph (B) the acreage on a farm that producers planted or were prevented from planting during the 2019 through 2023 crop years to covered commodities, if the acreage that was planted or prevented from being planted was devoted to another covered commodity in the same crop year (other than a covered commodity produced under an established practice of double cropping), the owner may elect the covered commodity to be used for that crop year in determining the 5-year average, but may not include both the initial covered commodity and the subsequent covered commodity.(E) Limitation.— The allocation of additional base acres among covered commodities on a farm under this paragraph may not result in a total number of base acres for the farm in excess of the total number of acres on the farm.(6) Reduction by the Secretary.— In carrying out this subsection, if the total number of eligible acres allocated to base acres across all farms in the United States under this subsection would exceed 30,000,000 acres, the Secretary shall

    The bill says: by adding at the end the following:

  24. 7 U.S.C. 9015(a)changedby H.R. 1 Sec. 10303(a)

    (a) Election required. For the 2014 through 2018 crop years (except as provided in subsection (g)) and for the 2019 through 20232031 crop years (subject to subsection (h)), all of the producers on a farm shall make a 1-time, irrevocable election to obtain— (1) price loss coverage under section 9016 of this title on a covered commodity-by-covered-commodity basis; or (2) agriculture risk coverage under section 9017 of this title.

    The bill says: in subsection (a), in the matter preceding paragraph (1), by striking "2023" and inserting "2031";

  25. 7 U.S.C. 9015(c)changedby H.R. 1 Sec. 10303(a)

    (c) Effect of failure to make unanimous election. If all the producers on a farm fail to make a unanimous election under subsection (a) for the 2014 crop year orcrop year, the 2019 crop year, as applicable— (1) the Secretary shall not make any payments with respect to the farm for the 2014 crop year or the 2019 crop year, as applicable, under section 9016 or 9017 of this title; and (2) subject to subsection…

    The bill says: by striking "crop year or" and inserting "crop year,"; and

  26. 7 U.S.C. 9015(c)changedby H.R. 1 Sec. 10303(a)

    (c) Effect of failure to make unanimous election. If all the producers on a farm fail to make a unanimous election under subsection (a) for the 2014 crop year or the 2019 crop year, or the 2026 crop year, as applicable— (1) the Secretary shall not make any payments with respect to the farm for the 2014 crop year or the 2019 crop year, as applicable, under section 9016 or 9017 of this title; and (2) subject to subsection (h), the producers…

    The bill says: by inserting "or the 2026 crop year," after "2019 crop year,";

  27. 7 U.S.C. 9015(c)(1)changedby H.R. 1 Sec. 10303(a)

    (1) the Secretary shall not make any payments with respect to the farm for the 2014 crop year orcrop year, the 2019 crop year, as applicable, under section 9016 or 9017 of this title; and

    The bill says: by striking "crop year or" and inserting "crop year,"; and

  28. 7 U.S.C. 9015(c)(1)changedby H.R. 1 Sec. 10303(a)

    (1) the Secretary shall not make any payments with respect to the farm for the 2014 crop year or the 2019 crop year, or the 2026 crop year, as applicable, under section 9016 or 9017 of this title; and

    The bill says: by inserting "or the 2026 crop year," after "2019 crop year,"; and

  29. 7 U.S.C. 9015(c)(2)(A)changedby H.R. 1 Sec. 10303(a)

    (A) price loss coverage for all covered commodities on the farm for the 2015 through 2018 crop years; and

    The bill says: in subparagraph (A), by striking "and" at the end;

  30. 7 U.S.C. 9015(c)(2)(B)changedby H.R. 1 Sec. 10303(a)

    (B) the same coverage for each covered commodity on the farm for the 2020 through 2023 crop years as was applicable for the 2015 through 2018 crop years.; and

    The bill says: in subparagraph (B), by striking the period at the end and inserting "; and"; and

  31. 7 U.S.C. 9015(c)(2)added (C)by H.R. 1 Sec. 10303(a)

    (C) the same coverage for each covered commodity on the farm for the 2027 through 2031 crop years as was applicable for the 2025 crop year.

    The bill says: by adding at the end the following:

  32. 7 U.S.C. 9015added (i)by H.R. 1 Sec. 10303(a)

    (i) Higher of price loss coverage payments and agriculture risk coverage payments.— For the 2025 crop year, the Secretary shall, on a covered commodity-by-covered commodity basis, make the higher of price loss coverage payments under section 1116 and agriculture risk coverage county coverage payments under section 1117 to the producers on a farm for the payment acres for each covered commodity on the farm.

    The bill says: by adding at the end the following:

  33. 7 U.S.C. 1508(c)(4)(C)(iv)changedby H.R. 1 Sec. 10303(b)

    The bill says: Section 508(c)(4)(C)(iv) of the Federal Crop Insurance Act (7 U.S.C. 1508(c)(4)(C)(iv)) is amended by striking "Crops for which the producer has elected under section 1116 of the Agricultural Act of 2014 to receive agriculture risk coverage and acres" and inserting "Acres" .

  34. 7 U.S.C. 9016(a)(2)changedby H.R. 1 Sec. 10304(1)

    (2) for any of the 2019 through 20232031 crop years— (A) the effective price for the covered commodity for the crop year; is less than (B) the effective reference price for the covered commodity for the crop year.

    The bill says: in subsection (a)(2), in the matter preceding subparagraph (A), by striking "2023" and inserting "2031";

  35. 7 U.S.C. 9016(c)(1)(B)changedby H.R. 1 Sec. 10304(2)

    The bill says: in the subparagraph heading, by striking "2023" and inserting "2031"; and

  36. 7 U.S.C. 9016(c)(1)(B)changedby H.R. 1 Sec. 10304(2)

    The bill says: in the matter preceding clause (i), by striking "2023" and inserting "2031";

  37. 7 U.S.C. 9016(d)changedby H.R. 1 Sec. 10304(3)

    (d) Payment amount. If price loss coverage payments are required to be provided under this section for any of the 2014 through 20252031 crop years for a covered commodity, the amount of the price loss coverage payment to be paid to the producers on a farm for the crop year shall be equal to the product obtained by multiplying— (1) the payment rate for the covered commodity under subsection (c); (2) the payment yield for the covered commodity; and (3) the payment acres for the covered commodity.

    The bill says: in subsection (d), in the matter preceding paragraph (1), by striking "2025" and inserting "2031"; and

  38. 7 U.S.C. 9016(g)changedby H.R. 1 Sec. 10304(4)

    The bill says: by striking "subparagraph (F) of section 1111(19)" and inserting "paragraph (19)(A)(vi) of section 1111"; and

  39. 7 U.S.C. 9016(g)changedby H.R. 1 Sec. 10304(4)

    (g) Reference price for temperate japonica rice. In order to reflect price premiums, the Secretary shall provide a reference price with respect to temperate japonica rice in an amount equal to the amount established under subparagraph (F) of section 9011(19) of this title, as adjusted by paragraph (8) of such section, multiplied by the ratio obtained by dividing— (1) the simple average of the marketing year average price of medium grain rice from the 2012 through 20162017 through 2021 crop years; by (2) the simple average of the marketing year average price of all rice from the 2012 through 20162017 through 2021 crop years.

    The bill says: by striking "2012 through 2016" each place it appears and inserting "2017 through 2021".

  40. 7 U.S.C. 9017(a)changedby H.R. 1 Sec. 10305(1)

    The bill says: in subsection (a), in the matter preceding paragraph (1), by striking "2023" and inserting "2031";

  41. 7 U.S.C. 9017(c)(1)changedby H.R. 1 Sec. 10305(2)

    The bill says: in paragraph (1), by inserting "for each of the 2014 through 2024 crop years and 90 percent of the benchmark revenue for each of the 2025 through 2031 crop years" before the period at the end;

  42. 7 U.S.C. 9017(c)changedby H.R. 1 Sec. 10305(2)

    The bill says: by striking "2023" each place it appears and inserting "2031"; and

  43. 7 U.S.C. 9017(c)(4)(B)changedby H.R. 1 Sec. 10305(2)

    The bill says: in paragraph (4)(B), in the subparagraph heading, by striking "2023" and inserting "2031";

  44. 7 U.S.C. 9017(d)(1)changedby H.R. 1 Sec. 10305(3)

    (B)(i) for each of the 2014 through 2024 crop years, 10 percent of the benchmark revenue for the crop year applicable under subsection (c); and(ii) for each of the 2025 through 2031 crop years, 12 percent of the benchmark revenue for the crop year applicable under subsection (c).

    The bill says: in subsection (d)(1), by striking subparagraph (B) and inserting the following:

  45. 7 U.S.C. 9017changedby H.R. 1 Sec. 10305(4)

    The bill says: in subsections (e), (g)(5), and (i)(5), by striking "2023" each place it appears and inserting "2031".

  46. 7 U.S.C. 1308(a)renumberedby H.R. 1 Sec. 10306(a)

    The bill says: by redesignating paragraph (5) as paragraph (6); and

  47. 7 U.S.C. 1308(a)added (5)by H.R. 1 Sec. 10306(a)

    (5) Qualified pass-through entity.— The term qualified pass-through entity means—(A) a partnership (within the meaning of subchapter K of chapter 1 of the Internal Revenue Code of 1986);(B) an S corporation (as defined in section 1361 of that Code);(C) a limited liability company that does not affirmatively elect to be treated as a corporation; and(D) a joint venture or general partnership.

    The bill says: by inserting after paragraph (4) the following:

  48. 7 U.S.C. 1308changedby H.R. 1 Sec. 10306(a)

    The bill says: in subsections (b) and (c), by striking "except a joint venture or general partnership" each place it appears and inserting "except a qualified pass-through entity"; and

  49. 7 U.S.C. 1308(d)changedby H.R. 1 Sec. 10306(a)

    The bill says: in subsection (d), by striking "subtitle B of title I of the Agricultural Act of 2014 or".

  50. 7 U.S.C. 1308(e)(3)(B)(ii)changedby H.R. 1 Sec. 10306(b)

    The bill says: in the clause heading, by striking "joint ventures and general partnerships" and inserting "qualified pass-through entities";

  51. 7 U.S.C. 1308(e)(3)(B)(ii)changedby H.R. 1 Sec. 10306(b)

    The bill says: by striking "a joint venture or a general partnership" and inserting "a qualified pass-through entity";

  52. 7 U.S.C. 1308(e)(3)(B)(ii)changedby H.R. 1 Sec. 10306(b)

    The bill says: by striking "joint ventures and general partnerships" and inserting "qualified pass-through entities"; and

  53. 7 U.S.C. 1308(e)(3)(B)(ii)changedby H.R. 1 Sec. 10306(b)

    The bill says: by striking "the joint venture or general partnership" and inserting "the qualified pass-through entity".

  54. 7 U.S.C. 1308-1(b)(2)changedby H.R. 1 Sec. 10306(c)

    The bill says: subparagraphs (A) and (B), by striking "a general partnership, a participant in a joint venture" each place it appears and inserting "a qualified pass-through entity"; and

  55. 7 U.S.C. 1308-1(b)(2)(C)changedby H.R. 1 Sec. 10306(c)

    The bill says: in subparagraph (C), by striking "a general partnership, joint venture, or similar entity" and inserting "a qualified pass-through entity or a similar entity".

  56. 7 U.S.C. 1308-2(d)changedby H.R. 1 Sec. 10306(d)

    The bill says: Section 1001B(d) of the Food Security Act of 1985 (7 U.S.C. 1308–2(d)) is amended by striking "partnerships and joint ventures" and inserting "qualified pass-through entities".

  57. 7 U.S.C. 1308(b)changedby H.R. 1 Sec. 10307(1)

    The bill says: by striking "The" and inserting "Subject to subsection (i), the"; and

  58. 7 U.S.C. 1308(b)changedby H.R. 1 Sec. 10307(1)

    The bill says: by striking "$125,000" and inserting "$155,000";

  59. 7 U.S.C. 1308(c)changedby H.R. 1 Sec. 10307(2)

    The bill says: by striking "The" and inserting "Subject to subsection (i), the"; and

  60. 7 U.S.C. 1308(c)changedby H.R. 1 Sec. 10307(2)

    The bill says: by striking "$125,000" and inserting "$155,000"; and

  61. 7 U.S.C. 1308added (i)by H.R. 1 Sec. 10307(3)

    (i) Adjustment.— For the 2025 crop year and each crop year thereafter, the Secretary shall annually adjust the amounts described in subsections (b) and (c) for inflation based on the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.

    The bill says: by adding at the end the following:

  62. 7 U.S.C. 9031(b)(1)changedby H.R. 1 Sec. 10309(a)

    The bill says: Section 1201(b)(1) of the Agricultural Act of 2014 (7 U.S.C. 9031(b)(1)) is amended by striking "2023" and inserting "2031".

  63. 7 U.S.C. 9032(b)changedby H.R. 1 Sec. 10309(b)

    The bill says: in the subsection heading, by striking "2023" and inserting "2025"; and

  64. 7 U.S.C. 9032(b)changedby H.R. 1 Sec. 10309(b)

    The bill says: in the matter preceding paragraph (1), by striking "2023" and inserting "2025";

  65. 7 U.S.C. 9032renumberedby H.R. 1 Sec. 10309(b)

    The bill says: by redesignating subsections (c) and (d) as subsections (d) and (e), respectively;

  66. 7 U.S.C. 9032added (c)by H.R. 1 Sec. 10309(b)

    (c) 2026 through 2031 crop years.— For purposes of each of the 2026 through 2031 crop years, the loan rate for a marketing assistance loan under section 1201 for a loan commodity shall be equal to the following:(1) In the case of wheat, $3.72 per bushel.(2) In the case of corn, $2.42 per bushel.(3) In the case of grain sorghum, $2.42 per bushel.(4) In the case of barley, $2.75 per bushel.(5) In the case of oats, $2.20 per bushel.(6) In the case of upland cotton, $0.55 per pound.(7) In the case of extra long staple cotton, $1.00 per pound.(8) In the case of long grain rice, $7.70 per hundredweight.(9) In the case of medium grain rice, $7.70 per hundredweight.(10) In the case of soybeans, $6.82 per bushel.(11) In the case of other oilseeds, $11.10 per hundredweight for each of the following kinds of oilseeds:(A) Sunflower seed.(B) Rapeseed.(C) Canola.(D) Safflower.(E) Flaxseed.(F) Mustard seed.(G) Crambe.(H) Sesame seed.(I) Other oilseeds designated by the Secretary.(12) In the case of dry peas, $6.87 per hundredweight.(13) In the case of lentils, $14.30 per hundredweight.(14) In the case of small chickpeas, $11.00 per hundredweight.(15) In the case of large chickpeas, $15.40 per hundredweight.(16) In the case of graded wool, $1.60 per pound.(17) In the case of nongraded wool, $0.55 per pound.(18) In the case of mohair, $5.00 per pound.(19) In the case of honey, $1.50 per pound.(20) In the case of peanuts, $390 per ton.

    The bill says: by inserting after subsection (b) the following:

  67. 7 U.S.C. 9032(d)changedby H.R. 1 Sec. 10309(b)

    The bill says: in subsection (d) (as so redesignated), by striking "(a)(11) and (b)(11)" and inserting "(a)(11), (b)(11), and (c)(11)"; and

  68. 7 U.S.C. 9032(e)changedby H.R. 1 Sec. 10309(b)

    The bill says: in subsection (e) (as so redesignated), in paragraph (1), by striking "$0.25" and inserting "$0.30".

  69. 7 U.S.C. 9034(g)changedby H.R. 1 Sec. 10309(c)

    The bill says: by striking "Effective" and inserting the following:

  70. 7 U.S.C. 9034(g)(1)changedby H.R. 1 Sec. 10309(c)

    The bill says: in paragraph (1) (as so designated), by striking "2023" and inserting "2025"; and

  71. 7 U.S.C. 9034(g)added (2)by H.R. 1 Sec. 10309(c)

    (2) Payment of cotton storage costs.— Effective for each of the 2026 through 2031 crop years, the Secretary shall make cotton storage payments for upland cotton and extra long staple cotton available in the same manner as the Secretary provided storage payments for the 2006 crop of upland cotton, except that the payment rate shall be equal to the lesser of—(A) the submitted storage charge for the current marketing year; and(B) in the case of storage in—(i) California or Arizona, a payment rate of $4.90; and(ii) any other State, a payment rate of $3.00.

    The bill says: by adding at the end the following:

  72. 7 U.S.C. 9035(a)(2)(B)changedby H.R. 1 Sec. 10309(d)

    The bill says: Section 1205(a)(2)(B) of the Agricultural Act of 2014 (7 U.S.C. 9035(a)(2)(B)) is amended by striking "2023" and inserting "2031".

  73. 7 U.S.C. 9036changedby H.R. 1 Sec. 10309(d)

    The bill says: Section 1206 of the Agricultural Act of 2014 (7 U.S.C. 9036) is amended, in subsections (a) and (d), by striking "2023" each place it appears and inserting "2031".

  74. 7 U.S.C. 9038(a)changedby H.R. 1 Sec. 10309(e)

    The bill says: Section 1208(a) of the Agricultural Act of 2014 (7 U.S.C. 9038(a)) is amended, in the matter preceding paragraph (1), by striking "2026" and inserting "2032".

  75. 7 U.S.C. 9039changedby H.R. 1 Sec. 10309(f)

    The bill says: Section 1209 of the Agricultural Act of 2014 (7 U.S.C. 9039) is amended, in subsections (a)(2), (b), and (c), by striking "2023" each place it appears and inserting "2031".

  76. 7 U.S.C. 9034(b)renumberedby H.R. 1 Sec. 10310(1)

    The bill says: by redesignating paragraph (1) as subparagraph (A) and indenting appropriately;

  77. 7 U.S.C. 9034(b)changedby H.R. 1 Sec. 10310(1)

    The bill says: in the matter preceding subparagraph (A) (as so redesignated), by striking "The Secretary" and inserting the following:

  78. 7 U.S.C. 9034(b)changedby H.R. 1 Sec. 10310(1)

    (B)(i) in the case of long grain rice and medium grain rice, the prevailing world market price for the commodity, as determined and adjusted by the Secretary in accordance with this section; or(ii) in the case of upland cotton, the prevailing world market price for the commodity, as determined and adjusted by the Secretary in accordance with this section.(2) Refund for upland cotton.— In the case of a repayment for a marketing assistance loan for upland cotton at a rate described in paragraph (1)(B)(ii), the Secretary shall provide to the producer a refund (if any) in an amount equal to the difference between the lowest prevailing world market price, as determined and adjusted by the Secretary in accordance with this section, during the 30-day period following the date on which the producer repays the marketing assistance loan and the repayment rate.

    The bill says: by striking paragraph (2) and inserting the following:

  79. 7 U.S.C. 9034(c)changedby H.R. 1 Sec. 10310(2)

    The bill says: by striking the period at the end and inserting "; and";

  80. 7 U.S.C. 9034(c)changedby H.R. 1 Sec. 10310(2)

    The bill says: by striking "at the loan rate" and inserting the following: "at a rate that is the lesser of—

  81. 7 U.S.C. 9034(c)added (2)by H.R. 1 Sec. 10310(2)

    (2) the prevailing world market price for the commodity, as determined and adjusted by the Secretary in accordance with this section.

    The bill says: by adding at the end the following:

  82. 7 U.S.C. 9034(d)(1)changedby H.R. 1 Sec. 10310(3)

    The bill says: in paragraph (1), by striking "and medium grain rice" and inserting "medium grain rice, and extra long staple cotton";

  83. 7 U.S.C. 9034(d)renumberedby H.R. 1 Sec. 10310(3)

    The bill says: by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B), respectively, and indenting appropriately;

  84. 7 U.S.C. 9034(d)changedby H.R. 1 Sec. 10310(3)

    The bill says: in the matter preceding subparagraph (A) (as so redesignated), by striking "For purposes" and inserting the following:

  85. 7 U.S.C. 9034(d)added (2)by H.R. 1 Sec. 10310(3)

    (2) Upland cotton.— In the case of upland cotton, for any period when price quotations for Middling (M) 13/32-inch cotton are available, the formula under paragraph (1)(A) shall be based on the average of the 3 lowest-priced growths that are quoted.

    The bill says: by adding at the end the following:

  86. 7 U.S.C. 9034(e)changedby H.R. 1 Sec. 10310(4)

    The bill says: in the subsection heading, by inserting "extra long staple cotton," after "Upland cotton,";

  87. 7 U.S.C. 9034(e)(2)changedby H.R. 1 Sec. 10310(4)

    The bill says: in the paragraph heading, by inserting "Upland" before "Cotton"; and

  88. 7 U.S.C. 9034(e)(2)(B)changedby H.R. 1 Sec. 10310(4)

    The bill says: in subparagraph (B), in the matter preceding clause (i), by striking "2024" and inserting "2032";

  89. 7 U.S.C. 9034(e)renumberedby H.R. 1 Sec. 10310(4)

    The bill says: by redesignating paragraph (3) as paragraph (4); and

  90. 7 U.S.C. 9034(e)added (3)by H.R. 1 Sec. 10310(4)

    (3) Extra long staple cotton.— The prevailing world market price for extra long staple cotton determined under subsection (d)—(A) shall be adjusted to United States quality and location, with the adjustment to include the average costs to market the commodity, including average transportation costs, as determined by the Secretary; and(B) may be further adjusted, during the period beginning on the date of enactment of the Act entitled "An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14" (119th Congress) and ending on July 31, 2032, if the Secretary determines the adjustment is necessary—(i) to minimize potential loan forfeitures;(ii) to minimize the accumulation of stocks of extra long staple cotton by the Federal Government;(iii) to ensure that extra long staple cotton produced in the United States can be marketed freely and competitively; and(iv) to ensure an appropriate transition between current-crop and forward-crop price quotations, except that the Secretary may use forward-crop price quotations prior to July 31 of a marketing year only if—(I) there are insufficient current-crop price quotations; and(II) the forward-crop price quotation is the lowest such quotation available.

    The bill says: by inserting after paragraph (2) the following:

  91. 7 U.S.C. 9037(c)changedby H.R. 1 Sec. 10311

    (2) Value of assistance.— The value of the assistance provided under paragraph (1) shall be—(A) for the period beginning on August 1, 2013, and ending on July 31, 2025, 3 cents per pound; and(B) beginning on August 1, 2025, 5 cents per pound.

    The bill says: Section 1207(c) of the Agricultural Act of 2014 (7 U.S.C. 9037(c)) is amended by striking paragraph (2) and inserting the following:

  92. 7 U.S.C. 7272(a)(4)changedby H.R. 1 Sec. 10312(a)

    The bill says: in paragraph (4), by striking "and" at the end;

  93. 7 U.S.C. 7272(a)(5)changedby H.R. 1 Sec. 10312(a)

    The bill says: in paragraph (5), by striking "2023 crop years." and inserting "2024 crop years; and"; and

  94. 7 U.S.C. 7272(a)added (6)by H.R. 1 Sec. 10312(a)

    (6) 24.00 cents per pound for raw cane sugar for each of the 2025 through 2031 crop years.

    The bill says: by adding at the end the following:

  95. 7 U.S.C. 7272(b)(1)changedby H.R. 1 Sec. 10312(a)

    The bill says: in paragraph (1), by striking "and" at the end;

  96. 7 U.S.C. 7272(b)(2)changedby H.R. 1 Sec. 10312(a)

    The bill says: in paragraph (2), by striking "2023 crop years." and inserting "2024 crop years; and"; and

  97. 7 U.S.C. 7272(b)added (3)by H.R. 1 Sec. 10312(a)

    (3) a rate that is equal to 136.55 percent of the loan rate per pound of raw cane sugar under subsection (a)(6) for each of the 2025 through 2031 crop years.

    The bill says: by adding at the end the following:

  98. 7 U.S.C. 7272(i)changedby H.R. 1 Sec. 10312(a)

    The bill says: in subsection (i), by striking "2023" and inserting "2031".

  99. 7 U.S.C. 7287changedby H.R. 1 Sec. 10312(b)

    (a) In general.— For the 2025 crop year and each subsequent crop year, the Commodity Credit Corporation shall establish rates for the storage of forfeited sugar in an amount that is not less than—(1) in the case of refined sugar, 34 cents per hundredweight per month; and(2) in the case of raw cane sugar, 27 cents per hundredweight per month.

    The bill says: by striking subsection (a) and inserting the following:

  100. 7 U.S.C. 7287(b)changedby H.R. 1 Sec. 10312(b)

    The bill says: in the subsection heading, by striking "Subsequent" and inserting "Prior"; and

  101. 7 U.S.C. 7287(b)changedby H.R. 1 Sec. 10312(b)

    The bill says: by striking "and subsequent" and inserting "through 2024".

  102. 7 U.S.C. 1359bb(a)(1)changedby H.R. 1 Sec. 10312(c)

    The bill says: Section 359b(a)(1) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1359bb(a)(1)) is amended by striking "2023" and inserting "2031".

  103. 7 U.S.C. 1359cc(g)(2)changedby H.R. 1 Sec. 10312(c)

    The bill says: by striking "In the case" and inserting the following:

  104. 7 U.S.C. 1359cc(g)(2)added (B)by H.R. 1 Sec. 10312(c)

    (B) Exception.— If the Secretary makes an upward adjustment under paragraph (1)(A), in adjusting allocations among beet sugar processors, the Secretary shall give priority to beet sugar processors with available sugar.

    The bill says: by adding at the end the following:

  105. 7 U.S.C. 1359ee(b)(2)renumberedby H.R. 1 Sec. 10312(c)

    The bill says: by redesignating subparagraphs (A) through (C) as clauses (i) through (iii), respectively, and indenting appropriately;

  106. 7 U.S.C. 1359ee(b)(2)changedby H.R. 1 Sec. 10312(c)

    The bill says: in the matter preceding clause (i) (as so redesignated), by striking "If the Secretary" and inserting the following:

  107. 7 U.S.C. 1359ee(b)(2)added (B)by H.R. 1 Sec. 10312(c)

    (B) Timing.— In carrying out subparagraph (A), the Secretary shall—(i) make an initial determination based on the World Agricultural Supply and Demand Estimates approved by the World Agricultural Outlook Board for January that shall be applicable to the crop year for which allotments are required; and(ii) provide for an initial reassignment under subparagraph (A)(i) not later than 30 days after the date on which the World Agricultural Supply and Demand Estimates described in clause (i) is released.

    The bill says: by adding at the end the following:

  108. 7 U.S.C. 1359kkadded (c)by H.R. 1 Sec. 10312(d)

    (c) Reallocation.—(1) Initial reallocation.— Subject to paragraph (3), following the establishment of the tariff-rate quotas under subsection (a) for a quota year, the Secretary shall—(A) determine which countries do not intend to fulfill their allocation for the quota year; and(B) reallocate any forecasted shortfall in the fulfillment of the tariff-rate quotas as soon as practicable.(2) Subsequent reallocation.— Subject to paragraph (3), not later than March 1 of a quota year, the Secretary shall reallocate any additional forecasted shortfall in the fulfillment of the tariff-rate quotas for raw cane sugar established under subsection (a)(1) for that quota year.(3) Cessation of effectiveness.— Paragraphs (1) and (2) shall cease to be in effect if—(A) the Agreement Suspending the Countervailing Duty Investigation on Sugar from Mexico, signed December 19, 2014, is terminated; and(B) no countervailing duty order under subtitle A of title VII of the Tariff Act of 1930 (19 U.S.C. 1671 et seq.) is in effect with respect to sugar from Mexico.(d) Refined sugar.—(1) Definition of domestic sugar industry.— In this subsection, the term domestic sugar industry means domestic—(A) sugar beet producers and processors;(B) producers and processors of sugar cane; and(C) refiners of raw cane sugar.(2) Study required.—(A) In general.— Not later than 180 days after the date of enactment of this subsection, the Secretary shall conduct a study on whether the establishment of additional terms and conditions with respect to refined sugar imports is necessary and appropriate.(B) Elements.— In conducting the study under subparagraph (A), the Secretary shall examine the following:(i) The need for—(I) defining "refined sugar" as having a minimum polarization of 99.8 degrees or higher;(II) establishing a standard for color- or reflectance-based units for refined sugar such as those utilized by the International Commission of Uniform Methods of Sugar Analysis;(III) prescribing specifications for packaging type for refined sugar;(IV) prescribing specifications for transportation modes for refined sugar;(V) requiring evidence that sugar imported as refined sugar will not undergo further refining in the United States;(VI) prescribing appropriate terms and conditions to avoid unlawful sugar imports; and(VII) establishing other definitions, terms and conditions, or other requirements.(ii) The potential impact of modifications described in each of subclauses (I) through (VII) of clause (i) on the domestic sugar industry.(iii) Whether, based on the needs described in clause (i) and the impact described in clause (ii), the establishment of additional terms and conditions is appropriate.(C) Consultation.— In conducting the study under subparagraph (A), the Secretary shall consult with representatives of the domestic sugar industry and users of refined sugar.(D) Report.— Not later than 1 year after the date of enactment of this subsection, the Secretary shall submit to the Committee on Agriculture of the House of Representatives and the Committee on Agriculture, Nutrition, and Forestry of the Senate a report that describes the findings of the study conducted under subparagraph (A).(3) Establishment of additional terms and conditions permitted.—(A) In general.— Based on the findings in the report submitted under paragraph (2)(D), and after providing notice to the Committee on Agriculture of the House of Representatives and the Committee on Agriculture, Nutrition, and Forestry of the Senate, the Secretary may issue regulations in accordance with subparagraph (B) to establish additional terms and conditions with respect to refined sugar imports that are necessary and appropriate.(B) Promulgation of regulations.— The Secretary may issue regulations under subparagraph (A) if the regulations—(i) do not have an adverse impact on the domestic sugar industry; and(ii) are consistent with the requirements of this part, section 156 of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. 7272), and obligations under international trade agreements that have been approved by Congress.

    The bill says: Section 359k of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1359kk) is amended by adding at the end the following:

  109. 7 U.S.C. 1359kk(b)(1)changedby H.R. 1 Sec. 10312(e)

    The bill says: Section 359k(b)(1) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1359kk(b)(1)) is amended, in the matter preceding subparagraph (A), by striking "if there is an" and inserting "for the sole purpose of responding directly to an".

  110. 7 U.S.C. 1359ll(a)changedby H.R. 1 Sec. 10312(f)

    The bill says: Section 359l(a) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1359ll(a)) is amended by striking "2023" and inserting "2031".

  111. 7 U.S.C. 9051(8)changedby H.R. 1 Sec. 10313(a)

    The bill says: Section 1401(8) of the Agricultural Act of 2014 (7 U.S.C. 9051(8)) is amended by striking "when the participating dairy operation first registers to participate in dairy margin coverage".

  112. 7 U.S.C. 9055changedby H.R. 1 Sec. 10313(a)

    (a) Production history.— Except as provided in subsection (b), the production history of a dairy operation for dairy margin coverage is equal to the highest annual milk marketings of the participating dairy operation during any 1 of the 2021, 2022, or 2023 calendar years.(b) Election by new dairy operations.— In the case of a participating dairy operation that has been in operation for less than a year, the participating dairy operation shall elect 1 of the following methods for the Secretary to determine the production history of the participating dairy operation:(1) The volume of the actual milk marketings for the months the participating dairy operation has been in operation extrapolated to a yearly amount.(2) An estimate of the actual milk marketings of the participating dairy operation based on the herd size of the participating dairy operation relative to the national rolling herd average data published by the Secretary.

    The bill says: Section 1405 of the Agricultural Act of 2014 (7 U.S.C. 9055) is amended by striking subsections (a) and (b) and inserting the following:

  113. 7 U.S.C. 9056(a)(1)(C)changedby H.R. 1 Sec. 10313(b)

    The bill says: Section 1406(a)(1)(C) of the Agricultural Act of 2014 (7 U.S.C. 9056(a)(1)(C)) is amended by striking "5,000,000" each place it appears and inserting "6,000,000".

  114. 7 U.S.C. 9057(b)changedby H.R. 1 Sec. 10313(c)

    The bill says: in the subsection heading, by striking "5,000,000" and inserting "6,000,000"; and

  115. 7 U.S.C. 9057(b)(1)changedby H.R. 1 Sec. 10313(c)

    The bill says: in paragraph (1), by striking "5,000,000" and inserting "6,000,000".

  116. 7 U.S.C. 9057(c)changedby H.R. 1 Sec. 10313(c)

    The bill says: in the subsection heading, by striking "5,000,000" and inserting "6,000,000"; and

  117. 7 U.S.C. 9057(c)(1)changedby H.R. 1 Sec. 10313(c)

    The bill says: in paragraph (1), by striking "5,000,000" and inserting "6,000,000".

  118. 7 U.S.C. 9057(g)(1)changedby H.R. 1 Sec. 10313(c)

    The bill says: by striking "2019 through 2023" and inserting "2026 through 2031"; and

  119. 7 U.S.C. 9057(g)(1)changedby H.R. 1 Sec. 10313(c)

    The bill says: by striking "January 2019" and inserting "January 2026"; and

  120. 7 U.S.C. 9057(g)(2)changedby H.R. 1 Sec. 10313(c)

    The bill says: in paragraph (2), by striking "2023" each place it appears and inserting "2031".

  121. 7 U.S.C. 9059changedby H.R. 1 Sec. 10313(d)

    The bill says: Section 1409 of the Agricultural Act of 2014 (7 U.S.C. 9059) is amended by striking "2025" and inserting "2031".

  122. 7 U.S.C. 9097(c)added (5)by H.R. 1 Sec. 10314

    (5) Further funding.— The Secretary shall make available to carry out subtitle C of title I of the Act entitled "An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14" (119th Congress) and the amendments made by that subtitle $50,000,000, to remain available until expended, of which—(A) not less than $5,000,000 shall be used to carry out paragraphs (3) and (4) of subsection (b);(B) $3,000,000 shall be used for activities described in paragraph (3)(A);(C) $3,000,000 shall be used for activities described in paragraph (3)(B);(D) $9,000,000 shall be used—(i) to carry out mandatory surveys of dairy production cost and product yield information to be reported by manufacturers required to report under section 273 of the Agricultural Marketing Act of 1946 (7 U.S.C. 1637b), for all products processed in the same facility or facilities; and(ii) to publish the results of such surveys biennially; and(E) $1,000,000 shall be used to conduct the study under subsection (d) of section 359k of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1359kk).

    The bill says: Section 1614(c) of the Agricultural Act of 2014 (7 U.S.C. 9097(c)) is amended by adding at the end the following:

  123. 7 U.S.C. 9081(b)changedby H.R. 1 Sec. 10401(a)

    (2) Payment rates.—(A) Losses due to predation.— Indemnity payments to an eligible producer on a farm under paragraph (1)(A) shall be made at a rate of 100 percent of the market value of the affected livestock on the applicable date, as determined by the Secretary.(B) Losses due to adverse weather or disease.— Indemnity payments to an eligible producer on a farm under subparagraph (B) or (C) of paragraph (1) shall be made at a rate of 75 percent of the market value of the affected livestock on the applicable date, as determined by the Secretary.(C) Determination of market value.— In determining the market value described in subparagraphs (A) and (B), the Secretary may consider the ability of eligible producers to document regional price premiums for affected livestock that exceed the national average market price for those livestock.(D) Applicable date defined.— In this paragraph, the term applicable date means, with respect to livestock, as applicable—(i) the day before the date of death of the livestock; or(ii) the day before the date of the event that caused the harm to the livestock that resulted in a reduced sale price.

    The bill says: by striking paragraph (2) and inserting the following:

  124. 7 U.S.C. 9081(b)added (5)by H.R. 1 Sec. 10401(a)

    (5) Additional payment for unborn livestock.—(A) In general.— In the case of unborn livestock death losses incurred on or after January 1, 2024, the Secretary shall make an additional payment to eligible producers on farms that have incurred such losses in excess of the normal mortality due to a condition specified in paragraph (1).(B) Payment rate.— Additional payments under subparagraph (A) shall be made at a rate—(i) determined by the Secretary; and(ii) less than or equal to 85 percent of the payment rate established with respect to the lowest weight class of the livestock, as determined by the Secretary, acting through the Administrator of the Farm Service Agency.(C) Payment amount.— The amount of a payment to an eligible producer that has incurred unborn livestock death losses shall be equal to the payment rate determined under subparagraph (B) multiplied, in the case of livestock described in—(i) subparagraph (A), (B), or (F) of subsection (a)(4), by 1;(ii) subparagraph (D) of such subsection, by 2;(iii) subparagraph (E) of such subsection, by 12; and(iv) subparagraph (G) of such subsection, by the average number of birthed animals (for one gestation cycle) for the species of each such livestock, as determined by the Secretary.(D) Unborn livestock death losses defined.— In this paragraph, the term unborn livestock death losses means losses of any livestock described in subparagraph (A), (B), (D), (E), (F), or (G) of subsection (a)(4) that was gestating on the date of the death of the livestock.

    The bill says: by adding at the end the following:

  125. 7 U.S.C. 9081(c)(3)(D)(ii)(I)changedby H.R. 1 Sec. 10401(b)

    The bill says: by striking "1 monthly payment" and inserting "2 monthly payments"; and

  126. 7 U.S.C. 9081(c)(3)(D)(ii)(I)changedby H.R. 1 Sec. 10401(b)

    (aa) 4 consecutive weeks during the normal grazing period for the county, as determined by the Secretary, shall be eligible to receive assistance under this paragraph in an amount equal to 1 monthly payment using the monthly payment rate determined under subparagraph (B); or(bb) 7 of the previous 8 consecutive

    The bill says: by striking "county for at least 8 consecutive" and inserting the following: "county for not less than—

  127. 7 U.S.C. 9081(d)added (5)by H.R. 1 Sec. 10401(c)

    (5) Assistance for losses due to bird depredation.—(A) Definition of farm-raised fish.— In this paragraph, the term farm-raised fish means fish propagated and reared in a controlled fresh water environment.(B) Payments.— Eligible producers of farm-raised fish, including fish grown as food for human consumption, shall be eligible to receive payments under this subsection to aid in the reduction of losses due to piscivorous birds.(C) Payment rate.—(i) In general.— The payment rate for payments under subparagraph (B) shall be determined by the Secretary, taking into account—(I) costs associated with the deterrence of piscivorous birds;(II) the value of lost fish and revenue due to bird depredation; and(III) costs associated with disease loss from bird depredation.(ii) Minimum rate.— The payment rate for payments under subparagraph (B) shall be not less than $600 per acre of farm-raised fish.(D) Payment amount.— The amount of a payment under subparagraph (B) shall be the product obtained by multiplying—(i) the applicable payment rate under subparagraph (C); and(ii) 85 percent of the total number of acres of farm-raised fish farms that the eligible producer has in production for the calendar year.

    The bill says: Section 1501(d) of the Agricultural Act of 2014 (7 U.S.C. 9081(d)) is amended by adding at the end the following:

  128. 7 U.S.C. 9081(e)(2)(B)changedby H.R. 1 Sec. 10401(d)

    The bill says: in paragraph (2)(B), by striking "15 percent (adjusted for normal mortality)" and inserting "normal mortality"; and

  129. 7 U.S.C. 9081(e)(3)(A)(i)changedby H.R. 1 Sec. 10401(d)

    The bill says: in subparagraph (A)(i), by striking "15 percent mortality (adjusted for normal mortality)" and inserting "normal mortality"; and

  130. 7 U.S.C. 9081(e)(3)(B)changedby H.R. 1 Sec. 10401(d)

    The bill says: by striking "50" and inserting "65"; and

  131. 7 U.S.C. 9081(e)(3)(B)changedby H.R. 1 Sec. 10401(d)

    The bill says: by striking "15 percent damage or mortality (adjusted for normal tree damage and mortality)" and inserting "normal tree damage or mortality".

  132. 7 U.S.C. 1502(b)(3)changedby H.R. 1 Sec. 10501(a)

    The bill says: Section 502(b)(3) of the Federal Crop Insurance Act (7 U.S.C. 1502(b)(3)) is amended by striking "5" and inserting "10".

  133. 7 U.S.C. 1522(c)(7)removedby H.R. 1 Sec. 10501(a)

    The bill says: Section 522(c)(7) of the Federal Crop Insurance Act (7 U.S.C. 1522(c)(7)) is amended by striking subparagraph (F).

  134. 7 U.S.C. 1508(e)added (9)by H.R. 1 Sec. 10501(b)

    (9) Additional support.—(A) In general.— In addition to any other provision of this subsection (except paragraph (2)(A)) regarding payment of a portion of premiums, a beginning farmer or rancher shall receive additional premium assistance that is the number of percentage points specified in subparagraph (B) greater than the premium assistance that would otherwise be available for the applicable policy, plan of insurance, and coverage level selected by the beginning farmer or rancher.(B) Percentage points adjustments.— The percentage points referred to in subparagraph (A) are the following:(i) For each of the first and second reinsurance years that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance, 5 percentage points.(ii) For the third reinsurance year that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance, 3 percentage points.(iii) For the fourth reinsurance year that a beginning farmer or rancher participates as a beginning farmer or rancher in the applicable policy or plan of insurance, 1 percentage point.

    The bill says: Section 508(e) of the Federal Crop Insurance Act (7 U.S.C. 1508(e)) is amended by adding at the end the following:

  135. 7 U.S.C. 1508(c)(4)(A)changedby H.R. 1 Sec. 10502(a)

    (ii) may be purchased at any level not to exceed—(I) in the case of the individual yield or revenue coverage, 85 percent;(II) in the case of individual yield or revenue coverage aggregated across multiple commodities, 90 percent; and(III) in the case of area yield or revenue coverage (as determined by the Corporation), 95 percent.

    The bill says: in subparagraph (A), by striking clause (ii) and inserting the following:

  136. 7 U.S.C. 1508(c)(4)(C)(ii)changedby H.R. 1 Sec. 10502(a)

    The bill says: in clause (ii), by striking "14" and inserting "10"; and

  137. 7 U.S.C. 1508(c)(4)(C)(iii)(I)changedby H.R. 1 Sec. 10502(a)

    The bill says: in clause (iii)(I), by striking "86" and inserting "90".

  138. 7 U.S.C. 1508(e)(2)(H)(i)changedby H.R. 1 Sec. 10502(b)

    (i) 6580 percent of the additional premium associated with the coverage; and

    The bill says: Section 508(e)(2)(H)(i) of the Federal Crop Insurance Act (7 U.S.C. 1508(e)(2)(H)(i)) is amended by striking "65" and inserting "80".

  139. 7 U.S.C. 1508(k)added (10)by H.R. 1 Sec. 10503

    (10) Additional expenses.—(A) In general.— Beginning with the 2026 reinsurance year, and for each reinsurance year thereafter, in addition to the terms and conditions of the Standard Reinsurance Agreement, to cover additional expenses for loss adjustment procedures, the Corporation shall pay an additional administrative and operating expense subsidy to approved insurance providers for eligible contracts.(B) Payment amount.— In the case of an eligible contract, the payment to an approved insurance provider required under subparagraph (A) shall be the amount equal to 6 percent of the net book premium.(C) Definitions.— In this paragraph:(i) Eligible contract.— The term eligible contract—(I) means a crop insurance contract entered into by an approved insurance provider in an eligible State; and(II) does not include a contract for—(aa) catastrophic risk protection under subsection (b);(bb) an area-based plan of insurance or similar plan of insurance, as determined by the Corporation; or(cc) a policy under which an approved insurance provider does not incur loss adjustment expenses, as determined by the Corporation.(ii) Eligible State.— The term eligible State means a State in which, with respect to an insurance year, the loss ratio for eligible contracts is greater than 120 percent of the total net book premium written by all approved insurance providers.(11) Specialty crops.—(A) Minimum reimbursement.— Beginning with the 2026 reinsurance year, and for each reinsurance year thereafter, the rate of reimbursement to approved insurance providers and agents for administrative and operating expenses with respect to crop insurance contracts covering agricultural commodities described in section 101 of the Specialty Crops Competitiveness Act of 2004 (7 U.S.C. 1621 note; Public Law 108–465) shall be equal to or greater than the percentage that is the greater of the following:(i) 17 percent of the premium used to define loss ratio.(ii) The percent of the premium used to define loss ratio that is otherwise applicable for the reinsurance year under the terms of the Standard Reinsurance Agreement in effect for the reinsurance year.(B) Other contracts.— In carrying out subparagraph (A), the Corporation shall not reduce, with respect to any reinsurance year, the amount or the rate of reimbursement to approved insurance providers and agents under the Standard Reinsurance Agreement described in clause (ii) of such subparagraph for administrative and operating expenses with respect to contracts covering agricultural commodities that are not subject to such subparagraph.(C) Administration.— The requirements of this paragraph and the adjustments made pursuant to this paragraph shall not be considered a renegotiation under paragraph (8)(A).(12) A&O inflation adjustment.—(A) In general.— Subject to subparagraph (B), beginning with the 2026 reinsurance year, and for each reinsurance year thereafter, the Corporation shall increase the total administrative and operating expense reimbursements otherwise required under the Standard Reinsurance Agreement in effect for the reinsurance year in order to account for inflation, in a manner consistent with the increases provided with respect to the 2011 through 2015 reinsurance years under the enclosure included in Risk Management Agency Bulletin numbered MGR–10–007 and dated June 30, 2010.(B) Special rule for 2026 reinsurance year.— The increase under subparagraph (A) for the 2026 reinsurance year shall not exceed the percentage change for the preceding reinsurance year included in the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.(C) Administration.— An increase under subparagraph (A)—(i) shall apply with respect to all contracts covering agricultural commodities that were subject to an increase during the period of the 2011 through 2015 reinsurance years under the enclosure referred to in that subparagraph; and(ii) shall not be considered a renegotiation under paragraph (8)(A).

    The bill says: Section 508(k) of the Federal Crop Insurance Act (7 U.S.C. 1508(k)) is amended by adding at the end the following:

  140. 7 U.S.C. 1508(e)(2)(C)(i)changedby H.R. 1 Sec. 10504(1)

    (i) 6469 percent of the amount of the premium established under subsection (d)(2)(B)(i) for the coverage level selected; and

    The bill says: in subparagraph (C)(i), by striking "64" and inserting "69";

  141. 7 U.S.C. 1508(e)(2)(D)(i)changedby H.R. 1 Sec. 10504(2)

    (i) 5964 percent of the amount of the premium established under subsection (d)(2)(B)(i) for the coverage level selected; and

    The bill says: in subparagraph (D)(i), by striking "59" and inserting "64";

  142. 7 U.S.C. 1508(e)(2)(E)(i)changedby H.R. 1 Sec. 10504(3)

    (i) 5560 percent of the amount of the premium established under subsection (d)(2)(B)(i) for the coverage level selected; and

    The bill says: in subparagraph (E)(i), by striking "55" and inserting "60";

  143. 7 U.S.C. 1508(e)(2)(F)(i)changedby H.R. 1 Sec. 10504(4)

    (i) 4851 percent of the amount of the premium established under subsection (d)(2)(B)(i) for the coverage level selected; and

    The bill says: in subparagraph (F)(i), by striking "48" and inserting "51"; and

  144. 7 U.S.C. 1508(e)(2)(G)(i)changedby H.R. 1 Sec. 10504(5)

    (i) 3841 percent of the amount of the premium established under subsection (d)(2)(B)(i) for the coverage level selected; and

    The bill says: in subparagraph (G)(i), by striking "38" and inserting "41".

  145. 7 U.S.C. 1515(l)(2)changedby H.R. 1 Sec. 10505

    (A) $4,000,000 for each of fiscal years 2009 through 2025; and(B) $6,000,000 for fiscal year 2026 and each subsequent fiscal year.

    The bill says: Section 515(l)(2) of the Federal Crop Insurance Act (7 U.S.C. 1515(l)(2)) is amended by striking "than" and all that follows through the period at the end and inserting the following: “than—

  146. 7 U.S.C. 1516(b)(2)(C)(i)changedby H.R. 1 Sec. 10506

    The bill says: Section 516(b)(2)(C)(i) of the Federal Crop Insurance Act (7 U.S.C. 1516(b)(2)(C)(i)) is amended, in the matter preceding subclause (I), by striking "for each fiscal year" and inserting "for each of fiscal years 2014 through 2025 and $10,000,000 for fiscal year 2026 and each fiscal year thereafter".

  147. 7 U.S.C. 1523added (j)by H.R. 1 Sec. 10507

    (j) Poultry insurance pilot program.—(1) In general.— Notwithstanding subsection (a)(2), the Corporation shall establish a pilot program under which contract poultry growers, including growers of broilers and laying hens, may elect to receive index-based insurance from extreme weather-related risk resulting in increased utility costs (including costs of natural gas, propane, electricity, water, and other appropriate costs, as determined by the Corporation) associated with poultry production.(2) Stakeholder engagement.— The Corporation shall engage with poultry industry stakeholders in establishing the pilot program under paragraph (1).(3) Location.— The pilot program established under paragraph (1) shall be conducted in a sufficient number of counties to provide a comprehensive evaluation of the feasibility, effectiveness, and demand among producers in the top poultry producing States, as determined by the Corporation.(4) Approval of policy or plan.— Notwithstanding section 508(l), the Board shall approve a policy or plan of insurance based on the pilot program under paragraph (1)—(A) in accordance with section 508(h); and(B) not later than 2 years after the date of enactment of this subsection.

    The bill says: Section 523 of the Federal Crop Insurance Act (7 U.S.C. 1523) is amended by adding at the end the following:

  148. 16 U.S.C. 3841(a)(2)changedby H.R. 1 Sec. 10601(a)

    (A) $625,000,000 for fiscal year 2026;(B) $650,000,000 for fiscal year 2027;(C) $675,000,000 for fiscal year 2028;(D) $700,000,000 for fiscal year 2029;(E) $700,000,000 for fiscal year 2030; and(F) $700,000,000 for fiscal year 2031.

    The bill says: in paragraph (2), by striking subparagraphs (A) through (F) and inserting the following:

  149. 16 U.S.C. 3841(a)(3)(A)changedby H.R. 1 Sec. 10601(a)

    (i) $2,655,000,000 for fiscal year 2026;(ii) $2,855,000,000 for fiscal year 2027;(iii) $3,255,000,000 for fiscal year 2028;(iv) $3,255,000,000 for fiscal year 2029;(v) $3,255,000,000 for fiscal year 2030; and(vi) $3,255,000,000 for fiscal year 2031; and

    The bill says: in subparagraph (A), by striking clauses (i) through (v) and inserting the following:

  150. 16 U.S.C. 3841(a)(3)(B)changedby H.R. 1 Sec. 10601(a)

    (i) $1,300,000,000 for fiscal year 2026;(ii) $1,325,000,000 for fiscal year 2027;(iii) $1,350,000,000 for fiscal year 2028;(iv) $1,375,000,000 for fiscal year 2029;(v) $1,375,000,000 for fiscal year 2030; and(vi) $1,375,000,000 for fiscal year 2031.

    The bill says: in subparagraph (B), by striking clauses (i) through (v) and inserting the following:

  151. 16 U.S.C. 3871dchangedby H.R. 1 Sec. 10601(b)

    (a) Availability of funding.— Of the funds of the Commodity Credit Corporation, the Secretary shall use to carry out the program, to the maximum extent practicable—(1) $425,000,000 for fiscal year 2026;(2) $450,000,000 for fiscal year 2027;(3) $450,000,000 for fiscal year 2028;(4) $450,000,000 for fiscal year 2029;(5) $450,000,000 for fiscal year 2030; and(6) $450,000,000 for fiscal year 2031.

    The bill says: Section 1271D of the Food Security Act of 1985 (16 U.S.C. 3871d) is amended by striking subsection (a) and inserting the following:

  152. 16 U.S.C. 3839bb-2(b)(1)changedby H.R. 1 Sec. 10601(c)

    The bill says: in paragraph (1), by striking "2023" and inserting "2031"; and

  153. 16 U.S.C. 3839bb-2(b)(3)(A)changedby H.R. 1 Sec. 10601(c)

    The bill says: in subparagraph (A), by striking "and" at the end;

  154. 16 U.S.C. 3839bb-2(b)(3)(B)changedby H.R. 1 Sec. 10601(c)

    The bill says: in subparagraph (B), by striking the period at the end and inserting "; and"; and

  155. 16 U.S.C. 3839bb-2(b)(3)added (C)by H.R. 1 Sec. 10601(c)

    (C) $1,000,000 beginning in fiscal year 2026, to remain available until expended.

    The bill says: by adding at the end the following:

  156. 16 U.S.C. 3839bb-5(f)(1)changedby H.R. 1 Sec. 10601(d)

    The bill says: by striking "2023, and" and inserting "2023,"; and

  157. 16 U.S.C. 3839bb-5(f)(1)changedby H.R. 1 Sec. 10601(d)

    The bill says: by inserting ", and $70,000,000 for the period of fiscal years 2025 through 2031" before the period at the end.

  158. 16 U.S.C. 1012achangedby H.R. 1 Sec. 10601(e)

    The bill says: Section 15 of the Watershed Protection and Flood Prevention Act (16 U.S.C. 1012a) is amended by striking "$50,000,000 for fiscal year 2019 and each fiscal year thereafter" and inserting "$150,000,000 for fiscal year 2026 and each fiscal year thereafter, to remain available until expended".

  159. 7 U.S.C. 8351(g)(1)changedby H.R. 1 Sec. 10601(f)

    The bill says: by striking "2023 and" and inserting "2023,"; and

  160. 7 U.S.C. 8351(g)(1)changedby H.R. 1 Sec. 10601(f)

    The bill says: by inserting ", and $105,000,000 for the period of fiscal years 2025 through 2031" before the period at the end.

  161. 7 U.S.C. 7507(d)(5)changedby H.R. 1 Sec. 10603

    The bill says: Section 203D(d)(5) of the Emergency Food Assistance Act of 1983 (7 U.S.C. 7507(d)(5)) is amended by striking "2024" and inserting "2031".

  162. 7 U.S.C. 5925g(d)(1)(B)changedby H.R. 1 Sec. 10604(a)

    The bill says: Section 1672E(d)(1)(B) of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U.S.C. 5925g(d)(1)(B)) is amended by striking "fiscal year 2024, to remain available until expended" and inserting "each of fiscal years 2024 through 2031".

  163. 7 U.S.C. 5939(g)(1)(A)added (iv)by H.R. 1 Sec. 10604(b)

    (iv) Further funding.— Not later than 30 days after the date of enactment of this clause, of the funds of the Commodity Credit Corporation, the Secretary shall transfer to the Foundation to carry out this section $37,000,000, to remain available until expended.

    The bill says: Section 7601(g)(1)(A) of the Agricultural Act of 2014 (7 U.S.C. 5939(g)(1)(A)) is amended by adding at the end the following:

  164. 7 U.S.C. 3222a(b)(1)added (C)by H.R. 1 Sec. 10604(c)

    (C) Further funding.— Of the funds of the Commodity Credit Corporation, the Secretary shall make available to carry out this section $60,000,000 for fiscal year 2026, to remain available until expended.

    The bill says: Section 1446(b)(1) of the National Agricultural Research, Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3222a(b)(1)) is amended by adding at the end the following:

  165. 7 U.S.C. 5933(c)(2)changedby H.R. 1 Sec. 10604(d)

    The bill says: in subsection (c)(2), by inserting "and subsection (d)" after "paragraph (1)"; and

  166. 7 U.S.C. 5933added (d)by H.R. 1 Sec. 10604(d)

    (d) Mandatory funding.— Subject to subsection (c)(2), of the funds of the Commodity Credit Corporation, the Secretary shall use to carry out this section $8,000,000 for fiscal year 2026, to remain available until expended.

    The bill says: by adding at the end the following:

  167. 7 U.S.C. 7632(k)(1)(B)changedby H.R. 1 Sec. 10604(e)

    (i) $80,000,000 for each of fiscal years 2014 through 2025; and(ii) $175,000,000 for fiscal year 2026

    The bill says: Section 412(k)(1)(B) of the Agricultural Research, Extension, and Education Reform Act of 1998 (7 U.S.C. 7632(k)(1)(B)) is amended by striking "section $80,000,000 for fiscal year 2014" and inserting the following: “section—

  168. 7 U.S.C. 390d(c)changedby H.R. 1 Sec. 10604(f)

    The bill says: in subsection (c), by striking "subsection (a)" and inserting "subsections (a) and (e)"; and

  169. 7 U.S.C. 390dadded (e)by H.R. 1 Sec. 10604(f)

    (e) Mandatory funding.— Subject to subsections (b), (c), and (d), of the funds of the Commodity Credit Corporation, the Secretary shall make available to carry out the competitive grant program under section 4 $125,000,000 for fiscal year 2026 and each fiscal year thereafter.

    The bill says: by adding at the end the following:

  170. 7 U.S.C. 8105(g)(1)(F)changedby H.R. 1 Sec. 10605

    The bill says: Section 9005(g)(1)(F) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8105(g)(1)(F)) is amended by striking "2024" and inserting "2031".

  171. 7 U.S.C. 7721(f)(5)changedby H.R. 1 Sec. 10606(a)

    The bill says: in paragraph (5), by striking "and" at the end;

  172. 7 U.S.C. 7721(f)renumberedby H.R. 1 Sec. 10606(a)

    The bill says: by redesignating paragraph (6) as paragraph (7);

  173. 7 U.S.C. 7721(f)added (6)by H.R. 1 Sec. 10606(a)

    (6) $75,000,000 for each of fiscal years 2018 through 2025; and

    The bill says: by inserting after paragraph (5) the following:

  174. 7 U.S.C. 7721(f)(7)changedby H.R. 1 Sec. 10606(a)

    The bill says: in paragraph (7) (as so redesignated), by striking "$75,000,000 for fiscal year 2018" and inserting "$90,000,000 for fiscal year 2026".

  175. 7 U.S.C. 1621(l)(1)(D)changedby H.R. 1 Sec. 10606(b)

    The bill says: in subparagraph (D), by striking "and" at the end;

  176. 7 U.S.C. 1621(l)(1)renumberedby H.R. 1 Sec. 10606(b)

    The bill says: by redesignating subparagraph (E) as subparagraph (F);

  177. 7 U.S.C. 1621(l)(1)added (E)by H.R. 1 Sec. 10606(b)

    (E) $85,000,000 for each of fiscal years 2018 through 2025; and

    The bill says: by inserting after subparagraph (D) the following:

  178. 7 U.S.C. 1621(l)(1)(F)changedby H.R. 1 Sec. 10606(b)

    The bill says: in subparagraph (F) (as so redesignated), by striking "$85,000,000 for fiscal year 2018" and inserting "$100,000,000 for fiscal year 2026".

  179. 7 U.S.C. 5925c(d)(1)(B)changedby H.R. 1 Sec. 10606(c)

    The bill says: in subparagraph (B), by striking "and" at the end;

  180. 7 U.S.C. 5925c(d)(1)(C)changedby H.R. 1 Sec. 10606(c)

    The bill says: in subparagraph (C), by striking the period at the end and inserting "; and"; and

  181. 7 U.S.C. 5925c(d)(1)added (D)by H.R. 1 Sec. 10606(c)

    (D) $10,000,000 for the period of fiscal years 2026 through 2031.

    The bill says: by adding at the end the following:

  182. 7 U.S.C. 6522(c)(4)changedby H.R. 1 Sec. 10606(d)

    The bill says: Section 2123(c)(4) of the Organic Foods Production Act of 1990 (7 U.S.C. 6522(c)(4)) is amended, in the matter preceding subparagraph (A), by striking "and $1,000,000 for fiscal year 2024" and inserting ", $1,000,000 for fiscal years 2024 and 2025, and $5,000,000 for fiscal year 2026".

  183. 7 U.S.C. 6523(d)(1)(C)changedby H.R. 1 Sec. 10606(e)

    The bill says: Section 10606(d)(1)(C) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 6523(d)(1)(C)) is amended by striking "2024" and inserting "2031".

  184. Public Law 115-334(c)added (3)by H.R. 1 Sec. 10606(f)

    (3) Further mandatory funding.— Of the funds of the Commodity Credit Corporation, the Secretary shall use to carry out this section $5,000,000 for fiscal year 2026, to remain available until expended.

    The bill says: Section 10109(c) of the Agriculture Improvement Act of 2018 (Public Law 115–334; 132 Stat. 4907) is amended by adding at the end the following:

  185. 7 U.S.C. 8308a(d)(1)(B)changedby H.R. 1 Sec. 10607(a)

    The bill says: in the heading, by striking "Subsequent fiscal years" and inserting "Fiscal years 2023 through 2025"; and

  186. 7 U.S.C. 8308a(d)(1)(B)changedby H.R. 1 Sec. 10607(a)

    The bill says: by striking "fiscal year 2023 and each fiscal year thereafter" and inserting "each of fiscal years 2023 through 2025"; and

  187. 7 U.S.C. 8308a(d)(1)added (C)by H.R. 1 Sec. 10607(a)

    (C) Fiscal years 2026 through 2030.— Of the funds of the Commodity Credit Corporation, the Secretary shall make available to carry out this section $233,000,000 for each of fiscal years 2026 through 2030, of which—(i) not less than $10,000,000 shall be made available for each such fiscal year to carry out subsection (a);(ii) not less than $70,000,000 shall be made available for each such fiscal year to carry out subsection (b); and(iii) not less than $153,000,000 shall be made available for each such fiscal year to carry out subsection (c).(D) Subsequent fiscal years.— Of the funds of the Commodity Credit Corporation, the Secretary shall make available to carry out this section $75,000,000 for fiscal year 2031 and each fiscal year thereafter, of which not less than $45,000,000 shall be made available for each of those fiscal years to carry out subsection (b).

    The bill says: by adding at the end the following:

  188. 7 U.S.C. 1627a(c)changedby H.R. 1 Sec. 10607(b)

    The bill says: by striking "2019, and" and inserting "2019,"; and

  189. 7 U.S.C. 1627a(c)changedby H.R. 1 Sec. 10607(b)

    The bill says: by inserting "and $3,000,000 for fiscal year 2026," after "fiscal year 2024,"

  190. 7 U.S.C. 2101(b)changedby H.R. 1 Sec. 10607(c)

    The bill says: in subsection (b), in the matter preceding paragraph (1), by striking "2024" and inserting "2031"; and

  191. 7 U.S.C. 2101(h)changedby H.R. 1 Sec. 10607(c)

    The bill says: in subsection (h), by striking "2024"and inserting "2031".

  192. 7 U.S.C. 7101changedby H.R. 1 Sec. 10607(d)

    The bill says: Section 12315 of the Agricultural Act of 2014 (7 U.S.C. 7101 note; Public Law 113–79) is amended by striking "2024" each place it appears and inserting "2031".

  193. 7 U.S.C. 7101(a)changedby H.R. 1 Sec. 10607(e)

    The bill says: Section 12316(a) of the Agricultural Act of 2014 (7 U.S.C. 7101 note; Public Law 113–79) is amended by striking "2024" and inserting "2031".

  194. 7 U.S.C. 7632(d)changedby H.R. 1 Sec. 10607(f)

    The bill says: Section 12605(d) of the Agriculture Improvement Act of 2018 (7 U.S.C. 7632 note; Public Law 115–334) is amended by striking "2024" and inserting "2031".

  195. 10 U.S.C. 2881achangedby H.R. 1 Sec. 20001(c)

    The bill says: by striking the heading and inserting "Temporary authority for acquisition or construction of privatized military unaccompanied housing";

  196. 10 U.S.C. 2881achangedby H.R. 1 Sec. 20001(c)

    The bill says: by striking "Secretary of the Navy" each place it appears and inserting "Secretary concerned";

  197. 10 U.S.C. 2881achangedby H.R. 1 Sec. 20001(c)

    The bill says: by striking "under the pilot projects" each place it appears and inserting "pursuant to this section";

  198. 10 U.S.C. 2881a(a)changedby H.R. 1 Sec. 20001(c)

    The bill says: by striking the heading and inserting "In general"; and

  199. 10 U.S.C. 2881a(a)changedby H.R. 1 Sec. 20001(c)

    The bill says: by striking "carry out not more than three pilot projects under the authority of this section or another provision of this subchapter to use the private sector" and inserting "use the authority under this subchapter to enter into contracts with appropriate private sector entities";

  200. 10 U.S.C. 2881a(c)changedby H.R. 1 Sec. 20001(c)

    The bill says: in subsection (c), by striking "privatized housing" and inserting "privatized housing units";

  201. 10 U.S.C. 2881arenumberedby H.R. 1 Sec. 20001(c)

    The bill says: by redesignating subsection (f) as subsection (e); and

  202. 10 U.S.C. 2881a(e)changedby H.R. 1 Sec. 20001(c)

    The bill says: by striking "under the pilot programs" and inserting "under this section"; and

  203. 10 U.S.C. 2881a(e)changedby H.R. 1 Sec. 20001(c)

    The bill says: by striking "September 30, 2009" and inserting "September 30, 2029".

  204. 12 U.S.C. 5497(a)(2)(A)(iii)changedby H.R. 1 Sec. 30001

    The bill says: Section 1017(a)(2)(A)(iii) of the Consumer Financial Protection Act of 2010 (12 U.S.C. 5497(a)(2)(A)(iii)) is amended by striking "12" and inserting "6.5".

  205. 15 U.S.C. 78dremovedby H.R. 1 Sec. 30003(a)

    The bill says: by striking subsection (i); and

  206. 15 U.S.C. 78drenumberedby H.R. 1 Sec. 30003(a)

    The bill says: by redesignating subsections (j) and (k) as subsections (i) and (j), respectively.

  207. 15 U.S.C. 78u-6(g)(2)rewrittenby H.R. 1 Sec. 30003(b)

    The bill says: Section 21F(g)(2) of the Securities Exchange Act of 1934 (15 U.S.C. 78u–6(g)(2)) is amended to read as follows:

  208. 47 U.S.C. 309(j)(11)changedby H.R. 1 Sec. 40002(b)

    (A) between the frequencies of 3.1 gigahertz and 3.45 gigahertz, such authority shall not apply; and(B) between the frequencies of 7.4 gigahertz and 8.4 gigahertz, such authority shall not apply.

    The bill says: Section 309(j)(11) of the Communications Act of 1934 (47 U.S.C. 309(j)(11)) is amended by striking "grant a license or permit under this subsection shall expire March 9, 2023" and all that follows and inserting the following: "complete a system of competitive bidding under this subsection shall expire September 30, 2034, except that, with respect to the electromagnetic spectrum—

  209. 51 U.S.C. 50923addedby H.R. 1 Sec. 40004(b)

    The bill says: The table of sections for chapter 509 of title 51, United States Code, is amended by inserting after the item relating to section 50923 the following:

  210. 49 U.S.C. 32912(b)changedby H.R. 1 Sec. 40006(a)

    The bill says: in subsection (b), in the matter preceding paragraph (1), by striking "$5" and inserting "$0.00"; and

  211. 49 U.S.C. 32912(c)(1)(B)changedby H.R. 1 Sec. 40006(a)

    The bill says: in subsection (c)(1)(B), by striking "$10" and inserting "$0.00".

  212. 49 U.S.C. 49104(b)rewrittenby H.R. 1 Sec. 40007

    (b) Payments.—(1) In general.— Subject to paragraph (2), under the lease, the Airports Authority must pay to the general fund of the Treasury annually an amount, computed using the GNP Price Deflator—(A) during the period from 1987 to 2026, equal to $3,000,000 in 1987 dollars; and(B) for 2027 and subsequent years, equal to $15,000,000 in 2027 dollars.(2) Renegotiation.— The Secretary and the Airports Authority shall renegotiate the level of lease payments at least once every 10 years to ensure that in no year the amount specified in paragraph (1)(B) is less than $15,000,000 in 2027 dollars.

    The bill says: Section 49104(b) of title 49, United States Code, is amended to read as follows:

  213. 22 U.S.C. 2131(d)(2)(B)changedby H.R. 1 Sec. 40009

    The bill says: Subsection (d)(2)(B) of the Travel Promotion Act of 2009 (22 U.S.C. 2131(d)(2)(B)) is amended by striking "$100,000,000" and inserting "$20,000,000".

  214. Public Law 117-169repealedby H.R. 1 Sec. 50101(a)

    The bill says: Subsection (a) of section 50262 of Public Law 117–169 (136 Stat. 2056) is repealed, and any provision of law amended or repealed by that subsection is restored or revived as if that subsection had not been enacted into law.

  215. Public Law 117-169repealedby H.R. 1 Sec. 50101(a)

    The bill says: Subsection (e) of section 50262 of Public Law 117–169 (136 Stat. 2057) is repealed, and any provision of law amended or repealed by that subsection is restored or revived as if that subsection had not been enacted into law.

  216. 30 U.S.C. 226(b)(1)(A)changedby H.R. 1 Sec. 50101(b)

    The bill says: Section 17(b)(1)(A) of the Mineral Leasing Act (30 U.S.C. 226(b)(1)(A)), as amended by subsection (a), is amended by inserting "For purposes of the previous sentence, the term "eligible lands" means all lands that are subject to leasing under this Act and are not excluded from leasing by a statutory prohibition, and the term "available", with respect to eligible lands, means those lands that have been designated as open for leasing under a land use plan developed under section 202 of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1712) and that have been nominated for leasing through the submission of an expression of interest, are subject to drainage in the absence of leasing, or are otherwise designated as available pursuant to regulations adopted by the Secretary." after "sales are necessary.".

  217. 30 U.S.C. 226changedby H.R. 1 Sec. 50101(d)

    17 Leasing of oil and gas parcels.—(a) Leasing authorized.—(1) In general.— Any parcel of land subject to disposition under this Act that is known or believed to contain oil or gas deposits shall be made available for leasing, subject to paragraph (2), by the Secretary of the Interior, not later than 18 months after the date of receipt by the Secretary of an expression of interest in leasing the applicable parcel of land available for disposition under this section, if the Secretary determines that the parcel of land is open to oil or gas leasing under the approved resource management plan applicable to the planning area in which the parcel of land is located that is in effect on the date on which the expression of interest was submitted to the Secretary (referred to in this subsection as the "approved resource management plan").(2) Resource management plans.—(A) Lease terms and conditions.— A lease issued by the Secretary under this section with respect to an applicable parcel of land made available for leasing under paragraph (1)—(i) shall be subject to the terms and conditions of the approved resource management plan; and(ii) may not require any stipulations or mitigation requirements not included in the approved resource management plan.(B) Effect of amendment.— The initiation of an amendment to an approved resource management plan shall not prevent or delay the Secretary from making the applicable parcel of land available for leasing in accordance with that approved resource management plan if the other requirements of this section have been met, as determined by the Secretary.

    The bill says: by striking the section designation and all that follows through the end of subsection (a) and inserting the following:

  218. 30 U.S.C. 226(p)added (4)by H.R. 1 Sec. 50101(d)

    (4) Term.— A permit to drill approved under this subsection shall be valid for a single, non-renewable 4-year period beginning on the date that the permit to drill is approved.

    The bill says: in subsection (p), by adding at the end the following:

  219. 30 U.S.C. 226changedby H.R. 1 Sec. 50101(d)

    The bill says: by striking subsection (q) and inserting the following:

  220. Public Law 117-169repealedby H.R. 1 Sec. 50102(d)

    The bill says: Section 50261 of Public Law 117–169 (136 Stat. 2056) is repealed, and any provision of law amended or repealed by that section is restored or revived as if that section had not been enacted into law.

  221. 43 U.S.C. 1337(a)(1)(A)changedby H.R. 1 Sec. 50102(d)

    The bill says: in subparagraph (A), by striking "not less than 121/2 per centum" and inserting "not less than 121/2 percent, but not more than 162/3 percent,";

  222. 43 U.S.C. 1337(a)(1)(C)changedby H.R. 1 Sec. 50102(d)

    The bill says: in subparagraph (C), by striking "not less than 121/2 per centum" and inserting "not less than 121/2 percent, but not more than 162/3 percent,";

  223. 43 U.S.C. 1337(a)(1)(F)changedby H.R. 1 Sec. 50102(d)

    The bill says: in subparagraph (F), by striking "no less than 121/2 per centum" and inserting "not less than 121/2 percent, but not more than 162/3 percent,"; and

  224. 43 U.S.C. 1337(a)(1)(H)changedby H.R. 1 Sec. 50102(d)

    The bill says: in subparagraph (H), by striking "no less than 12 and 1/2 per centum" and inserting "not less than 121/2 percent, but not more than 162/3 percent,".

  225. 43 U.S.C. 1331(f)(1)(B)changedby H.R. 1 Sec. 50102(e)

    The bill says: in subparagraph (B), by striking "and" at the end;

  226. 43 U.S.C. 1331(f)(1)(C)changedby H.R. 1 Sec. 50102(e)

    The bill says: in subparagraph (C), by striking "2055" and inserting "2024;"; and

  227. 43 U.S.C. 1331(f)(1)added (D)by H.R. 1 Sec. 50102(e)

    (D) $650,000,000 for each of fiscal years 2025 through 2034; and(E) $500,000,000 for each of fiscal years 2035 through 2055.

    The bill says: by adding at the end the following:

  228. Public Law 117-169repealedby H.R. 1 Sec. 50103

    The bill says: Section 50263 of Public Law 117–169 (30 U.S.C. 1727) is repealed.

  229. 42 U.S.C. 6506a(l)changedby H.R. 1 Sec. 50105(e)

    The bill says: by striking "All receipts from" and inserting the following:

  230. 42 U.S.C. 6506a(l)added (2)by H.R. 1 Sec. 50105(e)

    (2) Percent share for fiscal year 2034 and thereafter.— Beginning in fiscal year 2034, of the receipts from sales, rentals, bonuses, and royalties on leases issued pursuant to this section after the date of enactment of the Act entitled "An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14" (119th Congress)—(A) 70 percent shall be paid to the State of Alaska; and(B) 30 percent shall be paid into the Treasury of the United States.

    The bill says: by adding at the end the following:

  231. 30 U.S.C. 207(a)changedby H.R. 1 Sec. 50202(a)

    The bill says: Section 7(a) of the Mineral Leasing Act (30 U.S.C. 207(a)) is amended, in the fourth sentence, by striking "121/2 per centum" and inserting "121/2 percent, except such amount shall be not more than 7 percent during the period that begins on the date of enactment of the Act entitled "An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14" (119th Congress) and ends September 30, 2034,".

  232. Public Law 115-97repealedby H.R. 1 Sec. 50401(c)

    The bill says: Section 20003 of Public Law 115–97 (42 U.S.C. 6241 note) is repealed.

  233. Public Law 117-169repealedby H.R. 1 Sec. 50402(a)

    The bill says: Section 50142 of Public Law 117–169 (136 Stat. 2044) (commonly known as the "Inflation Reduction Act of 2022") is repealed and the unobligated balance of amounts made available under that section (as in effect on the day before the date of enactment of this Act) is rescinded.

  234. 42 U.S.C. 16517(a)(1)changedby H.R. 1 Sec. 50403(a)

    The bill says: in paragraph (1), by striking "or" at the end;

  235. 42 U.S.C. 16517(a)(2)changedby H.R. 1 Sec. 50403(a)

    The bill says: in paragraph (2), by striking "avoid" and all that follows through the period at the end and inserting "increase capacity or output; or"; and

  236. 42 U.S.C. 16517(a)added (3)by H.R. 1 Sec. 50403(a)

    (3) support or enable the provision of known or forecastable electric supply at time intervals necessary to maintain or enhance grid reliability or other system adequacy needs.

    The bill says: by adding at the end the following:

  237. 42 U.S.C. 16517removedby H.R. 1 Sec. 50403(a)

    The bill says: by striking subsection (c);

  238. 42 U.S.C. 16517renumberedby H.R. 1 Sec. 50403(a)

    The bill says: by redesignating subsections (d) through (f) as subsections (c) through (e), respectively;

  239. 42 U.S.C. 16517(c)(1)changedby H.R. 1 Sec. 50403(a)

    The bill says: in paragraph (1), by adding "and" at the end;

  240. 42 U.S.C. 16517(c)removedby H.R. 1 Sec. 50403(a)

    The bill says: by striking paragraph (2); and

  241. 42 U.S.C. 16517(c)renumberedby H.R. 1 Sec. 50403(a)

    The bill says: by redesignating paragraph (3) as paragraph (2);

  242. 42 U.S.C. 16517(e)changedby H.R. 1 Sec. 50403(a)

    The bill says: in subsection (e) (as so redesignated), by striking "for—" in the matter preceding paragraph (1) and all that follows through the period at the end of paragraph (2) and inserting "for enabling the identification, leasing, development, production, processing, transportation, transmission, refining, and generation needed for energy and critical minerals."; and

  243. 42 U.S.C. 16517added (f)by H.R. 1 Sec. 50403(a)

    (f) Funding.—(1) In general.— In addition to amounts otherwise available, there is appropriated to the Secretary for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $1,000,000,000, to remain available through September 30, 2028, to carry out activities under this section.(2) Administrative costs.— Of the amount made available under paragraph (1), the Secretary shall use not more than 3 percent for administrative expenses.

    The bill says: by adding at the end the following:

  244. Public Law 117-169(b)changedby H.R. 1 Sec. 50403(b)

    The bill says: Section 50144(b) of Public Law 117–169 (commonly known as the "Inflation Reduction Act of 2022") (136 Stat. 2045) is amended by striking "2026" and inserting "2028".

  245. 42 U.S.C. 7434repealedby H.R. 1 Sec. 60002

    The bill says: Section 134 of the Clean Air Act (42 U.S.C. 7434) is repealed and the unobligated balances of amounts made available to carry out that section (as in effect on the day before the date of enactment of this Act) are rescinded.

  246. 42 U.S.C. 7436(g)changedby H.R. 1 Sec. 60012(b)

    The bill says: Section 136(g) of the Clean Air Act (42 U.S.C. 7436(g)) is amended by striking "calendar year 2024" and inserting "calendar year 2034".

  247. 42 U.S.C. 4331added 112by H.R. 1 Sec. 60026

    112 Project sponsor opt-in fees for environmental reviews.—(a) Process.—(1) Project sponsor.— A project sponsor that intends to pay a fee under this section for the preparation, or supervision of the preparation, of an environmental assessment or environmental impact statement for a project shall submit to the Council—(A) a description of the project; and(B) a declaration of whether the project sponsor intends to prepare the environmental assessment or environmental impact statement under section 107(f).(2) Council on environmental quality.— Not later than 15 days after the date on which the Council receives information described in paragraph (1) from a project sponsor, the Council shall provide to the project sponsor notice of the amount of the fee to be paid under this section, as determined under subsection (b).(3) Payment of fee.— A project sponsor may pay a fee under this section after receipt of the notice described in paragraph (2).(4) Deadline for environmental reviews for which a fee is paid.— Notwithstanding section 107(g)(1)—(A) an environmental assessment for which a fee is paid under this section shall be completed not later than 180 days after the date on which the fee is paid; and(B) an environmental impact statement for which a fee is paid under this section shall be completed not later than 1 year after the date of publication of the notice of intent to prepare the environmental impact statement.(b) Fee amount.— The amount of a fee under this section shall be—(1) 125 percent of the anticipated costs to prepare the environmental assessment or environmental impact statement; and(2) in the case of an environmental assessment or environmental impact statement to be prepared in whole or in part by a project sponsor under section 107(f), 125 percent of the anticipated costs to supervise preparation of, and, as applicable, prepare, the environmental assessment or environmental impact statement.

    The bill says: Title I of the National Environmental Policy Act of 1969 (42 U.S.C. 4331 et seq.) is amended by adding at the end the following:

  248. 26 U.S.C. 1(j)(1)changedby H.R. 1 Sec. 70101(a)

    The bill says: in paragraph (1), by striking ", and before January 1, 2026", and

  249. 26 U.S.C. 1(j)changedby H.R. 1 Sec. 70101(a)

    The bill says: by striking "2018 through 2025" in the heading and inserting "beginning after 2017".

  250. 26 U.S.C. 1(j)(3)(B)(i)changedby H.R. 1 Sec. 70101(b)

    The bill says: Section 1(j)(3)(B)(i) is amended by inserting "solely for purposes of determining the dollar amounts at which any rate bracket higher than 12 percent ends and at which any rate bracket higher than 22 percent begins," before "subsection (f)(3)".

  251. 26 U.S.C. 63(c)(7)changedby H.R. 1 Sec. 70102(a)

    The bill says: by striking ", and before January 1, 2026" in the matter preceding subparagraph (A), and

  252. 26 U.S.C. 63(c)(7)changedby H.R. 1 Sec. 70102(a)

    The bill says: by striking "2018 through 2025" in the heading and inserting "beginning after 2017".

  253. 26 U.S.C. 63(c)changedby H.R. 1 Sec. 70102(b)

    The bill says: by striking "$18,000" both places it appears in subparagraphs (A)(i) and (B)(ii) and inserting "$23,625",

  254. 26 U.S.C. 63(c)changedby H.R. 1 Sec. 70102(b)

    The bill says: by striking "$12,000" both places it appears in subparagraphs (A)(ii) and (B)(ii) and inserting "$15,750",

  255. 26 U.S.C. 63(c)changedby H.R. 1 Sec. 70102(b)

    The bill says: by striking "2018" in subparagraph (B)(ii) and inserting "2025", and

  256. 26 U.S.C. 63(c)changedby H.R. 1 Sec. 70102(b)

    The bill says: by striking "2017" in subparagraph (B)(ii)(II) and inserting "2024".

  257. 26 U.S.C. 151(d)(5)changedby H.R. 1 Sec. 70103(a)

    The bill says: by striking "2018 through 2025" in the heading and inserting "beginning after 2017",

  258. 26 U.S.C. 151(d)(5)changedby H.R. 1 Sec. 70103(a)

    The bill says: by striking ", and before January 1, 2026", and

  259. 26 U.S.C. 151(d)(5)added (C)by H.R. 1 Sec. 70103(a)

    (C) Deduction for seniors.—(i) In general.— In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual with respect to the taxpayer.(ii) Qualified individual.— For purposes of clause (i), the term qualified individual means—(I) the taxpayer, if the taxpayer has attained age 65 before the close of the taxable year, and(II) in the case of a joint return, the taxpayer's spouse, if such spouse has attained age 65 before the close of the taxable year.(iii) Limitation based on modified adjusted gross income.—(I) In general.— In the case of any taxpayer for any taxable year, the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 percent of so much of the taxpayer's modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).(II) Modified adjusted gross income.— For purposes of this clause, the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.(iv) Social security number required.—(I) In general.— Clause (i) shall not apply with respect to a qualified individual unless the taxpayer includes such qualified individual's social security number on the return of tax for the taxable year.(II) Social security number.— For purposes of subclause (I), the term social security number has the meaning given such term in section 24(h)(7).(v) Married individuals.— If the taxpayer is a married individual (within the meaning of section 7703), this subparagraph shall apply only if the taxpayer and the taxpayer's spouse file a joint return for the taxable year.

    The bill says: by adding at the end the following new subparagraph:

  260. 26 U.S.C. 6213(g)(2)added (W)by H.R. 1 Sec. 70103(b)

    (W) an omission of a correct social security number required under section 151(d)(5)(C) (relating to deduction for seniors).

    The bill says: Section 6213(g)(2) is amended by striking "and" at the end of subparagraph (U), by striking the period at the end of subparagraph (V) and inserting ", and", and by inserting after subparagraph (V) the following new subparagraph:

  261. 26 U.S.C. 24(h)(1)changedby H.R. 1 Sec. 70104(a)

    The bill says: in paragraph (1), by striking ", and before January 1, 2026",

  262. 26 U.S.C. 24(h)(2)changedby H.R. 1 Sec. 70104(a)

    The bill says: in paragraph (2), by striking "$2,000" and inserting "$2,200", and

  263. 26 U.S.C. 24(h)changedby H.R. 1 Sec. 70104(a)

    The bill says: by striking "2018 through 2025" in the heading and inserting "beginning after 2017".

  264. 26 U.S.C. 24(h)(7)rewrittenby H.R. 1 Sec. 70104(b)

    (7) Social security number required.—(A) In general.— No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year—(i) the taxpayer's social security number (or, in the case of a joint return, the social security number of at least 1 spouse), and(ii) the social security number of such qualifying child.(B) Social security number.— For purposes of this paragraph, the term social security number means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—(i) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and(ii) before the due date for such return.

    The bill says: Section 24(h)(7) is amended to read as follows:

  265. 26 U.S.C. 24(i)rewrittenby H.R. 1 Sec. 70104(c)

    (i) Inflation adjustments.—(1) Maximum amount of refundable credit.— In the case of a taxable year beginning after 2024, the $1,400 amount in subsection (h)(5) shall be increased by an amount equal to—(A) such dollar amount, multiplied by(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "2017" for "2016" in subparagraph (A)(ii) thereof.(2) Special rule for adjustment of credit amount.— In the case of a taxable year beginning after 2025, the $2,200 amount in subsection (h)(2) shall be increased by an amount equal to—(A) such dollar amount, multiplied by(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "2024" for "2016" in subparagraph (A)(ii) thereof.(3) Rounding.— If any increase under this subsection is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.

    The bill says: Section 24(i) is amended to read as follows:

  266. 26 U.S.C. 24(h)(5)rewrittenby H.R. 1 Sec. 70104(d)

    The bill says: Section 24(h)(5) is amended to read as follows:

  267. 26 U.S.C. 6213(g)(2)(I)changedby H.R. 1 Sec. 70104(e)

    The bill says: Section 6213(g)(2)(I) is amended by striking "section 24(e)" and inserting "section 24".

  268. 26 U.S.C. 199A(b)(3)changedby H.R. 1 Sec. 70105(a)

    The bill says: Subparagraph (B) of section 199A(b)(3) is amended by striking "$50,000 ($100,000 in the case of a joint return)" each place it appears and inserting "$75,000 ($150,000 in the case of a joint return)".

  269. 26 U.S.C. 199A(d)changedby H.R. 1 Sec. 70105(a)

    The bill says: Paragraph (3) of section 199A(d) is amended by striking "$50,000 ($100,000 in the case of a joint return)" each place it appears and inserting "$75,000 ($150,000 in the case of a joint return)" .

  270. 26 U.S.C. 199Arewrittenby H.R. 1 Sec. 70105(b)

    (i) Minimum deduction for active qualified business income.—(1) In general.— In the case of an applicable taxpayer for any taxable year, the deduction allowed under subsection (a) for the taxable year shall be equal to the greater of—(A) the amount of such deduction determined without regard to this subsection, or(B) $400.(2) Applicable taxpayer.— For purposes of this subsection—(A) In general.— The term applicable taxpayer means, with respect to any taxable year, a taxpayer whose aggregate qualified business income with respect to all active qualified trades or businesses of the taxpayer for such taxable year is at least $1,000.(B) Active qualified trade or business.— The term active qualified trade or business means, with respect to any taxpayer for any taxable year, any qualified trade or business of the taxpayer in which the taxpayer materially participates (within the meaning of section 469(h)).(3) Inflation adjustment.— In the case of any taxable year beginning after 2026, the $400 amount in paragraph (1)(B) and the $1,000 amount in paragraph (2)(A) shall each be increased by an amount equal to — If any increase under this paragraph is not a multiple of $5, such increase shall be rounded to the nearest multiple of $5.(A) such dollar amount, multiplied by(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "calendar year 2025" for "calendar year 2016" in subparagraph (A)(ii) thereof.

    The bill says: Subsection (i) of section 199A is amended to read as follows:

  271. 26 U.S.C. 199A(a)changedby H.R. 1 Sec. 70105(b)

    The bill says: Section 199A(a) is amended by inserting "except as provided in subsection (i), " before "there".

  272. 26 U.S.C. 2010(c)(3)(A)changedby H.R. 1 Sec. 70106(a)

    The bill says: in subparagraph (A) by striking "$5,000,000" and inserting "$15,000,000",

  273. 26 U.S.C. 2010(c)(3)(B)changedby H.R. 1 Sec. 70106(a)

    The bill says: in the matter preceding clause (i), by striking "2011" and inserting "2026", and

  274. 26 U.S.C. 2010(c)(3)(B)(ii)changedby H.R. 1 Sec. 70106(a)

    The bill says: in clause (ii), by striking "calendar year 2010" and inserting "calendar year 2025", and

  275. 26 U.S.C. 2010(c)(3)removedby H.R. 1 Sec. 70106(a)

    The bill says: by striking subparagraph (C).

  276. 26 U.S.C. 55(d)(4)(A)changedby H.R. 1 Sec. 70107(a)

    The bill says: in subparagraph (A), by striking ", and before January 1, 2026", and

  277. 26 U.S.C. 55(d)(4)changedby H.R. 1 Sec. 70107(a)

    The bill says: by striking "and before 2026" in the heading.

  278. 26 U.S.C. 55(d)(4)(B)changedby H.R. 1 Sec. 70107(b)

    The bill says: by striking "2018" and inserting "2018 (2026, in the case of the $1,000,000 amount in subparagraph (A)(ii)(I))", and

  279. 26 U.S.C. 55(d)(4)(B)changedby H.R. 1 Sec. 70107(b)

    (1) "calendar year 2017", in the case of the $109,400 amount in subparagraph (A)(i)(I) and the $70,300 amount in subparagraph (A)(i)(II), and(2) "calendar year 2025", in the case of the $1,000,000 amount in subparagraph (A)(ii)(I).

    The bill says: by striking "determined by substituting "calendar year 2017" for "calendar year 2016" in subparagraph (A)(ii) thereof." and inserting “determined by substituting for ‘calendar year 2016’ in subparagraph (A)(ii) thereof—

  280. 26 U.S.C. 55(d)(4)(A)(ii)added (IV)by H.R. 1 Sec. 70107(c)

    (IV) by substituting "50 percent" for "25 percent", and

    The bill says: Section 55(d)(4)(A)(ii) is amended by striking "and" at the end of subclause (II), and by adding at the end the following new subclause:

  281. 26 U.S.C. 163(h)(3)(F)(i)changedby H.R. 1 Sec. 70108(a)

    The bill says: by striking ", and before January 1, 2026",

  282. 26 U.S.C. 163(h)(3)(F)(i)renumberedby H.R. 1 Sec. 70108(a)

    The bill says: by redesignating subclauses (III) and (IV) as subclauses (IV) and (V), respectively,

  283. 26 U.S.C. 163(h)(3)(F)(i)changedby H.R. 1 Sec. 70108(a)

    The bill says: by striking "subclause (III)" in subclause (V), as so redesignated, and inserting "subclause (IV)", and

  284. 26 U.S.C. 163(h)(3)(F)(i)added (III)by H.R. 1 Sec. 70108(a)

    (III) Mortgage insurance premiums treated as interest.— Clause (iv) of subparagraph (E) shall not apply.

    The bill says: by inserting after subclause (II) the following new subclause:

  285. 26 U.S.C. 163(h)(3)(F)removedby H.R. 1 Sec. 70108(a)

    The bill says: by striking clause (ii) and redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and

  286. 26 U.S.C. 163(h)(3)(F)changedby H.R. 1 Sec. 70108(a)

    The bill says: by striking "2018 through 2025" in the heading and inserting "beginning after 2017".

  287. 26 U.S.C. 165(h)(5)(A)changedby H.R. 1 Sec. 70109(a)

    The bill says: in subparagraph (A), by striking ", and before January 1, 2026", and

  288. 26 U.S.C. 165(h)(5)changedby H.R. 1 Sec. 70109(a)

    The bill says: by striking "2018 through 2025" in the heading and inserting "beginning after 2017".

  289. 26 U.S.C. 165(h)(5)(B)changedby H.R. 1 Sec. 70109(b)

    The bill says: Clause (i) of section 165(h)(5)(B) is amended by striking "(as so defined)" and inserting "(as so defined) or a State declared disaster".

  290. 26 U.S.C. 165(h)added (C)by H.R. 1 Sec. 70109(b)

    (C) State declared disaster.— For purposes of this paragraph—(i) In general.— The term State declared disaster means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) and the Secretary causes damage of sufficient severity and magnitude to warrant the application of the rules of this section.(ii) State.— The term State includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.

    The bill says: Paragraph (5) of section 165(h) is amended by adding at the end the following new subparagraph:

  291. 26 U.S.C. 67(g)changedby H.R. 1 Sec. 70110(a)

    The bill says: by striking ", and before January 1, 2026", and

  292. 26 U.S.C. 67(g)changedby H.R. 1 Sec. 70110(a)

    The bill says: by striking "2018 through 2025" in the heading and inserting "beginning after 2017".

  293. 26 U.S.C. 67(b)added (13)by H.R. 1 Sec. 70110(b)

    (13) the deductions allowed by section 162 for educator expenses (as defined in subsection (g)).

    The bill says: Section 67(b) is amended by striking "and" at the end of paragraph (11), by striking the period at the end of paragraph (12) and inserting ", and", and by adding at the end the following new paragraph:

  294. 26 U.S.C. 67renumberedby H.R. 1 Sec. 70110(b)

    (g) Educator expenses.— For purposes of subsection (b)(13), the term educator expenses means expenses of a type which would be described in section 62(a)(2)(D) if—(1) such section were applied—(A) without regard to the dollar limitation,(B) without regard to "(other than nonathletic supplies for courses of instruction in health or physical education)" in clause (ii) thereof, and(C) by substituting "as part of instructional activity" for "in the classroom" in clause (ii) thereof, and(2) section 62(d)(1)(A) were applied by inserting ", interscholastic sports administrator or coach," after "counselor".

    The bill says: Section 67 is amended by redesignating subsection (g), as amended by this section, as subsection (h), and by inserting after subsection (f) the following new section:

  295. 26 U.S.C. 68rewrittenby H.R. 1 Sec. 70111(a)

    (a) In general.— In the case of an individual, the amount of the itemized deductions otherwise allowable for the taxable year (determined without regard to this section) shall be reduced by 2/37 of the lesser of—(1) such amount of itemized deductions, or(2) so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions) as exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins with respect to the taxpayer.(b) Coordination with other limitations.— This section shall be applied after the application of any other limitation on the allowance of any itemized deduction.

    The bill says: Section 68 is amended to read as follows:

  296. 26 U.S.C. 199A(e)(1)changedby H.R. 1 Sec. 70111(b)

    The bill says: Section 199A(e)(1) is amended by inserting "without regard to section 68 and" after "shall be computed".

  297. 26 U.S.C. 199A(g)(2)(B)changedby H.R. 1 Sec. 70111(b)

    The bill says: Section 199A(g)(2)(B) is amended by inserting "section 68 or" after "without regard to".

  298. 26 U.S.C. 132(f)removedby H.R. 1 Sec. 70112(a)

    The bill says: by striking subparagraph (D) of paragraph (1),

  299. 26 U.S.C. 132(f)(2)changedby H.R. 1 Sec. 70112(a)

    The bill says: in paragraph (2), by inserting "and" at the end of subparagraph (A), by striking ", and" at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C),

  300. 26 U.S.C. 132(f)changedby H.R. 1 Sec. 70112(a)

    The bill says: by striking "(other than a qualified bicycle commuting reimbursement)" in paragraph (4),

  301. 26 U.S.C. 132(f)removedby H.R. 1 Sec. 70112(a)

    The bill says: by striking subparagraph (F) of paragraph (5), and

  302. 26 U.S.C. 132(f)removedby H.R. 1 Sec. 70112(a)

    The bill says: by striking paragraph (8).

  303. 26 U.S.C. 132(f)(6)(A)changedby H.R. 1 Sec. 70112(b)

    The bill says: Clause (ii) of section 132(f)(6)(A) is amended by striking "1998" in clause (ii) and inserting "1997".

  304. 26 U.S.C. 274changedby H.R. 1 Sec. 70112(c)

    The bill says: by striking "benefits.—" and all that follows through "No deduction" and inserting "benefits.—No deduction", and

  305. 26 U.S.C. 274removedby H.R. 1 Sec. 70112(c)

    The bill says: by striking paragraph (2).

  306. 26 U.S.C. 217(k)changedby H.R. 1 Sec. 70113(a)

    The bill says: by striking ", and before January 1, 2026", and

  307. 26 U.S.C. 217(k)changedby H.R. 1 Sec. 70113(a)

    The bill says: by striking "2018 through 2025" in the heading and inserting "beginning after 2017".

  308. 26 U.S.C. 132(g)(2)changedby H.R. 1 Sec. 70113(c)

    The bill says: by striking ", and before January 1, 2026", and

  309. 26 U.S.C. 132(g)(2)changedby H.R. 1 Sec. 70113(c)

    The bill says: by striking "2018 through 2025" in the heading and inserting "beginning after 2017".

  310. 26 U.S.C. 132(g)(2)changedby H.R. 1 Sec. 70113(d)

    The bill says: Section 132(g)(2) of the Internal Revenue Code of 1986 is amended by inserting ", or an employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 (50 U.S.C. 3003)) (other than a member of the Armed Forces of the United States) who moves pursuant to a change in assignment that requires relocation" after "change of station".

  311. 26 U.S.C. 165changedby H.R. 1 Sec. 70114(a)

    (d) Wagering losses.—(1) In general.— For purposes of losses from wagering transactions, the amount allowed as a deduction for any taxable year—(A) shall be equal to 90 percent of the amount of such losses during such taxable year, and(B) shall be allowed only to the extent of the gains from such transactions during such taxable year.(2) Special rule.— For purposes of paragraph (1), the term losses from wagering transactions includes any deduction otherwise allowable under this chapter incurred in carrying on any wagering transaction.

    The bill says: Section 165 is amended by striking subsection (d) and inserting the following:

  312. 26 U.S.C. 529A(b)(2)(B)(i)changedby H.R. 1 Sec. 70115(a)

    The bill says: in clause (i), by inserting "(determined by substituting "1996" for "1997" in paragraph (2)(B) thereof)" after "section 2503(b)", and

  313. 26 U.S.C. 529A(b)(2)(B)(ii)changedby H.R. 1 Sec. 70115(a)

    The bill says: in clause (ii), by striking "before January 1, 2026".

  314. 26 U.S.C. 25B(d)(1)rewrittenby H.R. 1 Sec. 70116(a)

    (1) In general.— The term qualified retirement savings contributions means, with respect to any taxable year, the sum of—(A) the amount of contributions made by the eligible individual during such taxable year to the ABLE account (within the meaning of section 529A) of which such individual is the designated beneficiary, and(B) in the case of any taxable year beginning before January 1, 2027—(i) the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual,(ii) the amount of—(I) any elective deferrals (as defined in section 402(g)(3)) of such individual, and(II) any elective deferral of compensation by such individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A), and(iii) the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).

    The bill says: Section 25B(d)(1) is amended to read as follows:

  315. 26 U.S.C. 25B(a)changedby H.R. 1 Sec. 70116(b)

    The bill says: Section 25B(a) is amended by striking "$2,000" and inserting "$2,100".

  316. 26 U.S.C. 529(c)(3)(C)(i)(III)changedby H.R. 1 Sec. 70117(a)

    The bill says: Section 529(c)(3)(C)(i)(III) is amended by striking "before January 1, 2026,".

  317. Public Law 115-97(a)changedby H.R. 1 Sec. 70118(a)

    The bill says: Section 11026(a) of Public Law 115–97 is amended by striking ", with respect to the applicable period".

  318. Public Law 115-97(b)rewrittenby H.R. 1 Sec. 70118(b)

    (b) Qualified hazardous duty area.— For purposes of this section, the term qualified hazardous duty area means each of the following locations, but only during the period for which any member of the Armed Forces of the United States is entitled to special pay under section 310 of title 37, United States Code (relating to special pay; duty subject to hostile fire or imminent danger), for services performed in such location:(1) the Sinai Peninsula of Egypt.(2) Kenya.(3) Mali.(4) Burkina Faso.(5) Chad.

    The bill says: Section 11026(b) of Public Law 115–97 is amended to read as follows:

  319. Public Law 115-97removedby H.R. 1 Sec. 70118(c)

    The bill says: Section 11026 of Public Law 115–97 is amended by striking subsections (c) and (d).

  320. 26 U.S.C. 108(f)(5)rewrittenby H.R. 1 Sec. 70119(a)

    (5) Discharges on account of death or disability.—(A) In general.— In the case of an individual, gross income does not include any amount which (but for this subsection) would be includible in gross income for such taxable year by reason of the discharge (in whole or in part) of any loan described in subparagraph (B), if such discharge was—(i) pursuant to subsection (a) or (d) of section 437 of the Higher Education Act of 1965 or the parallel benefit under part D of title IV of such Act (relating to the repayment of loan liability),(ii) pursuant to section 464(c)(1)(F) of such Act, or(iii) otherwise discharged on account of death or total and permanent disability of the student.(B) Loans discharged.— A loan is described in this subparagraph if such loan is—(i) a student loan (as defined in paragraph (2)), or(ii) a private education loan (as defined in section 140(a) of the Consumer Credit Protection Act (15 U.S.C. 1650(a)).(C) Social security number requirement.—(i) In general.— Subparagraph (A) shall not apply with respect to any discharge during any taxable year unless the taxpayer includes the taxpayer's social security number on the return of tax for such taxable year.(ii) Social security number.— For purposes of this subparagraph, the term social security number has the meaning given such term in section 24(h)(7).

    The bill says: Section 108(f)(5) is amended to read as follows:

  321. 26 U.S.C. 164(b)(6)changedby H.R. 1 Sec. 70120(a)

    The bill says: by striking "and before January 1, 2026", and

  322. 26 U.S.C. 164(b)(6)changedby H.R. 1 Sec. 70120(a)

    The bill says: by striking "$10,000 ($5,000 in the case of a married individual filing a separate return)" and inserting "the applicable limitation amount (half the applicable limitation amount in the case of a married individual filing a separate return)".

  323. 26 U.S.C. 164(b)added (7)by H.R. 1 Sec. 70120(b)

    (7) Applicable limitation amount.—(A) In general.— For purposes of paragraph (6), the term applicable limitation amount means—(i) in the case of any taxable year beginning in calendar year 2025, $40,000,(ii) in the case of any taxable year beginning in calendar year 2026, $40,400,(iii) in the case of any taxable year beginning after calendar year 2026 and before 2030, 101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year, and(iv) in the case of any taxable year beginning after calendar year 2029, $10,000.(B) Phasedown based on modified adjusted gross income.—(i) In general.— Except as provided in clause (iii), in the case of any taxable year beginning before January 1, 2030, the applicable limitation amount shall be reduced by 30 percent of the excess (if any) of the taxpayer's modified adjusted gross income over the threshold amount (half the threshold amount in the case of a married individual filing a separate return).(ii) Threshold amount.— For purposes of this subparagraph, the term threshold amount means—(I) in the case of any taxable year beginning in calendar year 2025, $500,000,(II) in the case of any taxable year beginning in calendar year 2026, $505,000, and(III) in the case of any taxable year beginning after calendar year 2026, 101 percent of the dollar amount in effect under this subparagraph for taxable years beginning in the preceding calendar year.(iii) Limitation on reduction.— The reduction under clause (i) shall not result in the applicable limitation amount being less than $10,000.(iv) Modified adjusted gross income.— For purposes of this paragraph, the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.

    The bill says: Section 164(b) is amended by adding at the end the following new paragraph:

  324. 26 U.S.C. 63(b)added (5)by H.R. 1 Sec. 70201(b)

    (5) the deduction provided in section 224.

    The bill says: Section 63(b) is amended by striking "and" at the end of paragraph (3), by striking the period at the end of paragraph (4) and inserting ", and", and by adding at the end the following new paragraph:

  325. 26 U.S.C. 199A(c)(4)added (D)by H.R. 1 Sec. 70201(d)

    (D) any amount with respect to which a deduction is allowable to the taxpayer under section 224(a) for the taxable year.

    The bill says: Section 199A(c)(4) is amended by striking "and" at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting ", and", and by adding at the end the following new subparagraph:

  326. 26 U.S.C. 45B(b)(2)rewrittenby H.R. 1 Sec. 70201(e)

    (2) Application only to certain lines of business.— In applying paragraph (1) there shall be taken into account only tips received from customers or clients in connection with the following services:(A) The providing, delivering, or serving of food or beverages for consumption, if the tipping of employees delivering or serving food or beverages by customers is customary.(B) The providing of any of the following services to a customer or client if the tipping of employees providing such services is customary:(i) Barbering and hair care.(ii) Nail care.(iii) Esthetics.(iv) Body and spa treatments.

    The bill says: Section 45B(b)(2) is amended to read as follows:

  327. 26 U.S.C. 45B(b)(1)(B)changedby H.R. 1 Sec. 70201(e)

    The bill says: by striking "as in effect on January 1, 2007, and", and

  328. 26 U.S.C. 45B(b)(1)(B)changedby H.R. 1 Sec. 70201(e)

    The bill says: by inserting ", and in the case of food or beverage establishments, as in effect on January 1, 2007" after "without regard to section 3(m) of such Act".

  329. 26 U.S.C. 6041(a)changedby H.R. 1 Sec. 70201(f)

    The bill says: Section 6041(a) is amended by inserting "(including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)" after "such gains, profits, and income".

  330. 26 U.S.C. 6041(d)added (3)by H.R. 1 Sec. 70201(f)

    (3) in the case of compensation to non-employees, the portion of payments that have been reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips.

    The bill says: Section 6041(d) is amended by striking "and" at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ", and", and by inserting after paragraph (2) the following new paragraph:

  331. 26 U.S.C. 6041A(a)changedby H.R. 1 Sec. 70201(f)

    The bill says: Section 6041A(a) is amended by inserting "(including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)" after "amount of such payments".

  332. 26 U.S.C. 6041A(e)added (3)by H.R. 1 Sec. 70201(f)

    (3) in the case of subsection (a), the portion of payments that have been reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips.

    The bill says: Section 6041A(e) is amended by striking "and" at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ", and", and by inserting after paragraph (2) the following new paragraph:

  333. 26 U.S.C. 6050W(a)added (3)by H.R. 1 Sec. 70201(f)

    (3) in the case of a third party settlement organization, the portion of reportable payment transactions that have been reasonably designated by payors as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips.

    The bill says: Section 6050W(a) is amended by striking "and" at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting "and", and by adding at the end the following new paragraph:

  334. 26 U.S.C. 6050W(f)(2)changedby H.R. 1 Sec. 70201(f)

    The bill says: Section 6050W(f)(2) is amended by inserting "(including a separate accounting of any such amounts that have been reasonably designated by payors as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)" after "reportable payment transactions".

  335. 26 U.S.C. 6051(a)added (18)by H.R. 1 Sec. 70201(f)

    (18) the total amount of cash tips reported by the employee under section 6053(a) and the occupation described in section 224(d)(1) such person.

    The bill says: Section 6051(a) is amended by striking "and" at the end of paragraph (16), by striking the period at the end of paragraph (17) and inserting ", and", and by inserting after paragraph (17) the following new paragraph:

  336. 26 U.S.C. 70201(e)(1)(A)changedby H.R. 1 Sec. 70202(c)

    The bill says: Section 6041(a), as amended by section 70201(e)(1)(A), is amended by inserting "and a separate accounting of any amount of qualified overtime compensation (as defined in section 225(c))" after "occupation of the person receiving such tips".

  337. 26 U.S.C. 70201(e)(1)(B)added (4)by H.R. 1 Sec. 70202(c)

    (4) the portion of payments that are qualified overtime compensation (as defined in section 225(c)).

    The bill says: Section 6041(d), as amended by section 70201(e)(1)(B), is amended by striking "and" at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting ", and", and by inserting after paragraph (3) the following new paragraph:

  338. 26 U.S.C. 163(h)renumberedby H.R. 1 Sec. 70203(a)

    (4) Special rules for taxable years 2025 through 2028 relating to qualified passenger vehicle loan interest.—(A) In general.— In the case of taxable years beginning after December 31, 2024, and before January 1, 2029, for purposes of this subsection the term personal interest shall not include qualified passenger vehicle loan interest.(B) Qualified passenger vehicle loan interest defined.—(i) In general.— For purposes of this paragraph, the term qualified passenger vehicle loan interest means any interest which is paid or accrued during the taxable year on indebtedness incurred by the taxpayer after December 31, 2024, for the purchase of, and that is secured by a first lien on, an applicable passenger vehicle for personal use.(ii) Exceptions.— Such term shall not include any amount paid or incurred on any of the following:(I) A loan to finance fleet sales.(II) A loan incurred for the purchase of a commercial vehicle that is not used for personal purposes.(III) Any lease financing.(IV) A loan to finance the purchase of a vehicle with a salvage title.(V) A loan to finance the purchase of a vehicle intended to be used for scrap or parts.(iii) VIN requirement.— Interest shall not be treated as qualified passenger vehicle loan interest under this paragraph unless the taxpayer includes the vehicle identification number of the applicable passenger vehicle described in clause (i) on the return of tax for the taxable year.(C) Limitations.—(i) Dollar limit.— The amount of interest taken into account by a taxpayer under subparagraph (B) for any taxable year shall not exceed $10,000.(ii) Limitation based on modified adjusted gross income.—(I) In general.— The amount which is otherwise allowable as a deduction under subsection (a) as qualified passenger vehicle loan interest (determined without regard to this clause and after the application of clause (i)) shall be reduced (but not below zero) by $200 for each $1,000 (or portion thereof) by which the modified adjusted gross income of the taxpayer for the taxable year exceeds $100,000 ($200,000 in the case of a joint return).(II) Modified adjusted gross income.— For purposes of this clause, the term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.(D) Applicable passenger vehicle.— The term applicable passenger vehicle means any vehicle— Such term shall not include any vehicle the final assembly of which did not occur within the United States.(i) the original use of which commences with the taxpayer,(ii) which is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails),(iii) which has at least 2 wheels,(iv) which is a car, minivan, van, sport utility vehicle, pickup truck, or motorcycle,(v) which is treated as a motor vehicle for purposes of title II of the Clean Air Act, and(vi) which has a gross vehicle weight rating of less than 14,000 pounds.(E) Other definitions and special rules.— For purposes of this paragraph—(i) Final assembly.— For purposes of subparagraph (D), the term final assembly means the process by which a manufacturer produces a vehicle at, or through the use of, a plant, factory, or other place from which the vehicle is delivered to a dealer with all component parts necessary for the mechanical operation of the vehicle included with the vehicle, whether or not the component parts are permanently installed in or on the vehicle.(ii) Treatment of refinancing.— Indebtedness described in subparagraph (B) shall include indebtedness that results from refinancing any indebtedness described in such subparagraph, and that is secured by a first lien on the applicable passenger vehicle with respect to which the refinanced indebtedness was incurred, but only to the extent the amount of such resulting indebtedness does not exceed the amount of such refinanced indebtedness.(iii) Related parties.— Indebtedness described in subparagraph (B) shall not include any indebtedness owed to a person who is related (within the meaning of section 267(b) or 707(b)(1)) to the taxpayer.

    The bill says: Section 163(h) is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph:

  339. 26 U.S.C. 6724(d)(1)(B)added (xxix)by H.R. 1 Sec. 70203(c)

    (xxix) section 6050AA(a) (relating to returns relating to applicable passenger vehicle loan interest received in trade or business from individuals),

    The bill says: in paragraph (1)(B), by striking "or" at the end of clause (xxvii), by striking "and" at the end of clause (xxviii) and inserting "or", and by adding at the end the following new clause:

  340. 26 U.S.C. 6724(d)(2)added (MM)by H.R. 1 Sec. 70203(c)

    (MM) section 6050AA(c) (relating to statements relating to applicable passenger vehicle loan interest received in trade or business from individuals).

    The bill says: in paragraph (2), by striking "or" at the end of subparagraph (KK), by striking the period at the end of subparagraph (LL) and inserting ", or", and by inserting after subparagraph (LL) the following new subparagraph:

  341. 26 U.S.C. 56(e)(1)(B)changedby H.R. 1 Sec. 70203(d)

    The bill says: Section 56(e)(1)(B) is amended by striking "section 163(h)(4)" and inserting "section 163(h)(5)".

  342. 26 U.S.C. 529A(b)(2)(B)changedby H.R. 1 Sec. 70204(a)

    The bill says: Section 529A(b)(2)(B) is amended by inserting "or received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B)" after "except as provided in the case of contributions under subsection (c)(1)(C)".

  343. 26 U.S.C. 529A(b)(6)changedby H.R. 1 Sec. 70204(a)

    The bill says: The second sentence of section 529A(b)(6) is amended by inserting "but do not include any contributions received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B)" before the period at the end.

  344. 26 U.S.C. 4973(h)(1)changedby H.R. 1 Sec. 70204(a)

    The bill says: Section 4973(h)(1) is amended by inserting "or contributions received in a qualified ABLE rollover contribution described in section 530A(d)(4)(B)" after "other than contributions under section 529A(c)(1)(C)".

  345. 26 U.S.C. 6693(a)(2)added (G)by H.R. 1 Sec. 70204(a)

    (G) section 530A(i) (relating to Trump accounts).

    The bill says: Section 6693(a)(2) is amended by striking "and" at the end of subparagraph (E), by striking the period at the end of subparagraph (F) and inserting ", and", and by inserting after subparagraph (F) the following new subparagraph:

  346. 26 U.S.C. 168(k)(2)(A)changedby H.R. 1 Sec. 70301(a)

    The bill says: Section 168(k)(2)(A) is amended by adding "and" at the end of clause (i), by striking ", and" at the end of clause (ii) and inserting a period, and by striking clause (iii).

  347. 26 U.S.C. 168(k)(2)(B)(i)changedby H.R. 1 Sec. 70301(a)

    The bill says: in clause (i), by striking subclauses (II) and (III) and redesignating subclauses (IV), (V), and (VI), as subclauses (II), (III), and (IV), respectively, and

  348. 26 U.S.C. 168(k)(2)(B)removedby H.R. 1 Sec. 70301(a)

    The bill says: by striking clause (ii) and redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively.

  349. 26 U.S.C. 168(k)(2)(E)removedby H.R. 1 Sec. 70301(a)

    The bill says: Section 168(k)(2)(E) is amended by striking clause (i) and redesignating clauses (ii) and (iii) as clauses (i) and (ii), respectively.

  350. 26 U.S.C. 168(k)(5)(A)changedby H.R. 1 Sec. 70301(a)

    The bill says: Section 168(k)(5)(A) is amended by striking "planted before January 1, 2027, or is grafted before such date to a plant that has already been planted," in the matter preceding clause (i) and inserting "planted or grafted".

  351. 26 U.S.C. 168(k)(2)(A)(ii)changedby H.R. 1 Sec. 70301(a)

    The bill says: Section 168(k)(2)(A)(ii) is amended by striking "clause (ii) of subparagraph (E)" and inserting "clause (i) of subparagraph (E)".

  352. 26 U.S.C. 168(k)(2)(C)(i)changedby H.R. 1 Sec. 70301(a)

    The bill says: Section 168(k)(2)(C)(i) is amended by striking "and subclauses (II) and (III) of subparagraph (B)(i)".

  353. 26 U.S.C. 168(k)(2)(C)(ii)changedby H.R. 1 Sec. 70301(a)

    The bill says: Section 168(k)(2)(C)(ii) is amended by striking "subparagraph (B)(iii)" and inserting "subparagraph (B)(ii)".

  354. 26 U.S.C. 460(c)(6)(B)changedby H.R. 1 Sec. 70301(a)

    The bill says: Section 460(c)(6)(B) is amended by striking "which" and all that follows through the period and inserting "which has a recovery period of 7 years or less.".

  355. 26 U.S.C. 168(k)(1)(A)changedby H.R. 1 Sec. 70301(b)

    The bill says: in paragraph (1)(A), by striking "the applicable percentage" and inserting "100 percent", and

  356. 26 U.S.C. 168(k)removedby H.R. 1 Sec. 70301(b)

    The bill says: by striking paragraphs (6) and (8).

  357. 26 U.S.C. 168(k)(5)(A)(i)changedby H.R. 1 Sec. 70301(b)

    The bill says: Section 168(k)(5)(A)(i) is amended by striking "the applicable percentage" and inserting "100 percent".

  358. 26 U.S.C. 168(k)(10)renumberedby H.R. 1 Sec. 70301(b)

    (A) In general.— In the case of qualified property placed in service by the taxpayer during the first taxable year ending after January 19, 2025, if the taxpayer elects to have this paragraph apply for such taxable year, paragraph (1)(A) shall be applied—(i) in the case of property which is not described in clause (ii), by substituting "40 percent" for "100 percent", or(ii) in the case of property which is described in subparagraph (B) or (C) of paragraph (2), by substituting "60 percent" for "100 percent".(B) Specified plants.— In the case of any specified plant planted or grafted by the taxpayer during the first taxable year ending after January 19, 2025, if the taxpayer elects to have this paragraph apply for such taxable year, paragraph (5)(A)(i) shall be applied by substituting "40 percent" for "100 percent".

    The bill says: Section 168(k)(10) is amended by striking subparagraph (A), by redesignating subparagraph (B) as subparagraph (C), and by inserting before subparagraph (C) (as so redesignated) the following new subparagraphs:

  359. 26 U.S.C. 174(a)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "a taxpayer's specified research or experimental expenditures" and inserting "a taxpayer's foreign research or experimental expenditures", and

  360. 26 U.S.C. 174(a)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "over the 5-year period (15-year period in the case of any specified research or experimental expenditures which are attributable to foreign research (within the meaning of section 41(d)(4)(F)))" in paragraph (2)(B) and inserting "over the 15-year period",

  361. 26 U.S.C. 174(b)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "specified research" and inserting "foreign research",

  362. 26 U.S.C. 174(b)changedby H.R. 1 Sec. 70302(b)

    The bill says: by inserting "and which are attributable to foreign research (within the meaning of section 41(d)(4)(F))" before the period at the end, and

  363. 26 U.S.C. 174(b)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "specified" in the heading thereof and inserting "foreign", and

  364. 26 U.S.C. 174(d)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "specified research or experimental expenditures" and inserting "foreign research or experimental expenditures", and

  365. 26 U.S.C. 174(d)changedby H.R. 1 Sec. 70302(b)

    The bill says: by inserting "or reduction to amount realized" after "no deduction".

  366. 26 U.S.C. 41(d)(1)(A)rewrittenby H.R. 1 Sec. 70302(b)

    The bill says: Section 41(d)(1)(A) is amended to read as follows:

  367. 26 U.S.C. 280C(c)(1)rewrittenby H.R. 1 Sec. 70302(b)

    The bill says: Section 280C(c)(1) is amended to read as follows:

  368. 26 U.S.C. 56(b)(2)(A)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "or 174(a)" in the matter preceding clause (i) and inserting ", 174(a), or 174A(a)", and

  369. 26 U.S.C. 56(b)(2)(A)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "research and experimental expenditures described in section 174(a)" in clause (ii) thereof and inserting "foreign research or experimental expenditures described in section 174(a) and domestic research or experimental expenditures in section 174A(a)", and

  370. 26 U.S.C. 56(b)(2)(C)changedby H.R. 1 Sec. 70302(b)

    The bill says: in subparagraph (C), by inserting "or 174A(a)" after "174(a)".

  371. 26 U.S.C. 59(e)(2)(B)changedby H.R. 1 Sec. 70302(b)

    The bill says: Section 59(e)(2)(B) is amended by striking "section 174(a) (relating to research and experimental expenditures)" and inserting "section 174A(a) (relating to domestic research or experimental expenditures)".

  372. 26 U.S.C. 144(a)(4)(C)(iv)changedby H.R. 1 Sec. 70302(b)

    The bill says: Section 144(a)(4)(C)(iv) is amended by striking "174(a)" and inserting "174A(a)".

  373. 26 U.S.C. 195(c)(1)changedby H.R. 1 Sec. 70302(b)

    The bill says: Section 195(c)(1) is amended by striking "or 174" in the last sentence and inserting "174, or 174A".

  374. 26 U.S.C. 263(a)(1)(B)changedby H.R. 1 Sec. 70302(b)

    The bill says: Section 263(a)(1)(B) is amended by inserting "or 174A" after "174".

  375. 26 U.S.C. 263A(c)(2)changedby H.R. 1 Sec. 70302(b)

    The bill says: Section 263A(c)(2) is amended by inserting "or 174A" after "174".

  376. 26 U.S.C. 543(d)(4)(A)(i)changedby H.R. 1 Sec. 70302(b)

    The bill says: Section 543(d)(4)(A)(i) is amended by inserting "174A," after "174,".

  377. 26 U.S.C. 864(g)(2)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "research and experimental expenditures within the meaning of section 174" in the first sentence and inserting "foreign research or experimental expenditures within the meaning of section 174 or domestic research or experimental expenditures within the meaning of section 174A", and

  378. 26 U.S.C. 864(g)(2)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "treated as deferred expenses under subsection (b) of section 174" and inserting "allowed as an amortization deduction under section 174(a) or section 174A(c),", and

  379. 26 U.S.C. 864(g)(2)changedby H.R. 1 Sec. 70302(b)

    The bill says: by striking "such subsection" and inserting "such section (as the case may be)".

  380. 26 U.S.C. 1016(a)(14)changedby H.R. 1 Sec. 70302(b)

    The bill says: Section 1016(a)(14) is amended by striking "deductions as deferred expenses under section 174(b)(1) (relating to research and experimental expenditures)" and inserting "deductions under section 174 or 174A(c)".

  381. 26 U.S.C. 1202(e)(2)(B)changedby H.R. 1 Sec. 70302(b)

    The bill says: Section 1202(e)(2)(B) is amended by striking "which may be treated as research and experimental expenditures under section 174" and inserting "which are treated as foreign research or experimental expenditures under section 174 or domestic research or experimental expenditures under section 174A".

  382. 26 U.S.C. 163(j)(8)(A)(v)changedby H.R. 1 Sec. 70303(a)

    The bill says: Section 163(j)(8)(A)(v) is amended by striking "in the case of taxable years beginning before January 1, 2022,".

  383. 26 U.S.C. 163(j)(9)(C)addedby H.R. 1 Sec. 70303(b)

    The bill says: Section 163(j)(9)(C) is amended by adding at the end the following new flush sentence:

  384. 26 U.S.C. 45S(a)changedby H.R. 1 Sec. 70304(a)

    (1) In general.— For purposes of section 38, in the case of an eligible employer, the paid family and medical leave credit is an amount equal to either of the following (as elected by such employer):(A) The applicable percentage of the amount of wages paid to qualifying employees with respect to any period in which such employees are on family and medical leave.(B) If such employer has an insurance policy with regards to the provision of paid family and medical leave which is in force during the taxable year, the applicable percentage of the total amount of premiums paid or incurred by such employer during such taxable year with respect to such insurance policy.

    The bill says: by striking paragraph (1) and inserting the following:

  385. 26 U.S.C. 45S(a)added (3)by H.R. 1 Sec. 70304(a)

    (3) Rate of payment determined without regard to whether leave is taken.— For purposes of determining the applicable percentage with respect to paragraph (1)(B), the rate of payment under the insurance policy shall be determined without regard to whether any qualifying employees were on family and medical leave during the taxable year.

    The bill says: by adding at the end the following:

  386. 26 U.S.C. 45S(b)(1)changedby H.R. 1 Sec. 70304(a)

    The bill says: in subsection (b)(1), by striking "credit allowed" and inserting "wages taken into account",

  387. 26 U.S.C. 45S(c)changedby H.R. 1 Sec. 70304(a)

    (3) Aggregation rule.—(A) In general.— Except as provided in subparagraph (B), all persons which are treated as a single employer under subsections (b) and (c) of section 414 shall be treated as a single employer.(B) Exception.—(i) In general.— Subparagraph (A) shall not apply to any person who establishes to the satisfaction of the Secretary that such person has a substantial and legitimate business reason for failing to provide a written policy described in paragraph (1) or (2).(ii) Substantial and legitimate business reason.— For purposes of clause (i), the term substantial and legitimate business reason shall not include the operation of a separate line of business, the rate of wages or category of jobs for employees (or any similar basis), or the application of State or local laws relating to family and medical leave, but may include the grouping of employees of a common law employer.(4) Treatment of benefits mandated or paid for by State or local governments.— For purposes of this section, any leave which is paid by a State or local government or required by State or local law—(A) except as provided in subparagraph (B), shall be taken into account in determining the amount of paid family and medical leave provided by the employer, and(B) shall not be taken into account in determining the amount of the paid family and medical leave credit under subsection (a).

    The bill says: in subsection (c), by striking paragraphs (3) and (4) and inserting the following:

  388. 26 U.S.C. 45S(d)(1)changedby H.R. 1 Sec. 70304(a)

    The bill says: in paragraph (1), by inserting "(or, at the election of the employer, for not less than 6 months)" after "1 year or more",

  389. 26 U.S.C. 45S(d)(2)changedby H.R. 1 Sec. 70304(a)

    The bill says: by inserting ", as determined on an annualized basis (pro-rata for part-time employees)," after "compensation", and

  390. 26 U.S.C. 45S(d)(2)changedby H.R. 1 Sec. 70304(a)

    The bill says: by striking the period at the end and inserting ", and", and

  391. 26 U.S.C. 45S(d)added (3)by H.R. 1 Sec. 70304(a)

    (3) is customarily employed for not less than 20 hours per week.

    The bill says: by adding at the end the following:

  392. 26 U.S.C. 45Sremovedby H.R. 1 Sec. 70304(a)

    The bill says: by striking subsection (i).

  393. 26 U.S.C. 280C(a)changedby H.R. 1 Sec. 70304(b)

    The bill says: by striking "45S(a)" and inserting "45S(a)(1)(A)", and

  394. 26 U.S.C. 280C(a)addedby H.R. 1 Sec. 70304(b)

    The bill says: by inserting after the first sentence the following: "No deduction shall be allowed for that portion of the premiums paid or incurred for the taxable year which is equal to that portion of the paid family and medical leave credit which is determined for the taxable year under section 45S(a)(1)(B).".

  395. Public Law 115-97(o)changedby H.R. 1 Sec. 70305(a)

    The bill says: Section 274(o), as added by section 13304 of Public Law 115–97, is amended by striking "No deduction" and inserting "Except in the case of an expense described in subsection (e)(8) or (n)(2)(C), no deduction".

  396. 26 U.S.C. 274(n)(2)(C)added (v)by H.R. 1 Sec. 70305(b)

    (v) provided—(I) on a fishing vessel, fish processing vessel, or fish tender vessel (as such terms are defined in section 2101 of title 46, United States Code), or(II) at a facility for the processing of fish for commercial use or consumption which—(aa) is located in the United States north of 50 degrees north latitude, and(bb) is not located in a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or

    The bill says: Section 274(n)(2)(C) of the Internal Revenue Code of 1986 is amended by striking "or" at the end of clause (iii) and by adding at the end the following new clause:

  397. 26 U.S.C. 179(b)(1)changedby H.R. 1 Sec. 70306(a)

    The bill says: in paragraph (1), by striking "$1,000,000" and inserting "$2,500,000", and

  398. 26 U.S.C. 179(b)(2)changedby H.R. 1 Sec. 70306(a)

    The bill says: in paragraph (2), by striking "$2,500,000" and inserting "$4,000,000".

  399. 26 U.S.C. 179(b)(6)(A)changedby H.R. 1 Sec. 70306(b)

    The bill says: by inserting "(2025 in the case of the dollar amounts in paragraphs (1) and (2))" after "In the case of any taxable year beginning after 2018", and

  400. 26 U.S.C. 179(b)(6)(A)(ii)changedby H.R. 1 Sec. 70306(b)

    (I) in the case of amounts in paragraphs (1) and (2), "calendar year 2024" for "calendar year 2016", and(II) in the case of the amount in paragraph (5)(A), "calendar year 2017" for "calendar year 2016".

    The bill says: in clause (ii), by striking "determined by substituting "calendar year 2017" for "calendar year 2016" in subparagraph (A)(ii) thereof." and inserting "determined by substituting in subparagraph (A)(ii) thereof—

  401. 26 U.S.C. 168added (n)by H.R. 1 Sec. 70307(a)

    (n) Special allowance for qualified production property.—(1) In general.— In the case of any qualified production property of a taxpayer making an election under this subsection—(A) the depreciation deduction provided by section 167(a) for the taxable year in which such property is placed in service shall include an allowance equal to 100 percent of the adjusted basis of the qualified production property, and(B) the adjusted basis of the qualified production property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year.(2) Qualified production property.— For purposes of this subsection—(A) In general.— The term qualified production property means that portion of any nonresidential real property— For purposes of clause (ii), in the case of property with respect to which the taxpayer is a lessor, property used by a lessee shall not be considered to be used by the taxpayer as part of a qualified production activity.(i) to which this section applies,(ii) which is used by the taxpayer as an integral part of a qualified production activity,(iii) which is placed in service in the United States or any possession of the United States,(iv) the original use of which commences with the taxpayer,(v) the construction of which begins after January 19, 2025, and before January 1, 2029,(vi) which is designated by the taxpayer in the election made under this subsection, and(vii) which is placed in service before January 1, 2031.(B) Special rule for certain property not previously used in qualified production activities.—(i) In general.— In the case of property acquired by the taxpayer during the period described in subparagraph (A)(v), the requirements of clauses (iv) and (v) of subparagraph (A) shall be treated as satisfied if—(I) such property was not used in a qualified production activity (determined without regard to the second sentence of subparagraph (D)) by any person at any time during the period beginning on January 1, 2021, and ending on May 12, 2025,(II) such property was not used by the taxpayer at any time prior to such acquisition, and(III) the acquisition of such property meets the requirements of paragraphs (2)(A), (2)(B), (2)(C), and (3) of section 179(d).(ii) Written binding contracts.— For purposes of determining under clause (i)—(I) whether such property is acquired before the period described in subparagraph (A)(v), such property shall be treated as acquired not later than the date on which the taxpayer enters into a written binding contract for such acquisition, and(II) whether such property is acquired after such period, such property shall be treated as acquired not earlier than such date.(C) Exclusion of office space, etc.— The term qualified production property shall not include that portion of any nonresidential real property which is used for offices, administrative services, lodging, parking, sales activities, research activities, software development or engineering activities, or other functions unrelated to the manufacturing, production, or refining of tangible personal property.(D) Qualified production activity.— The term qualified production activity means the manufacturing, production, or refining of a qualified product. The activities of any taxpayer do not constitute manufacturing, production, or refining of a qualified product unless the activities of such taxpayer result in a substantial transformation of the property comprising the product.(E) Production.— The term production shall not include activities other than agricultural production and chemical production.(F) Qualified product.— The term qualified product means any tangible personal property if such property is not a food or beverage prepared in the same building as a retail establishment in which such property is sold.(G) Syndication.— For purposes of subparagraph (A)(iv), rules similar to the rules of subsection (k)(2)(E)(iii) shall apply.(H) Extension of placed in service date under certain circumstances.— The Secretary may extend the date under subparagraph (A)(vii) with respect to any property that meets the requirements of clauses (i) through (vi) of subparagraph (A) if the Secretary determines that an act of God (as defined in section 101(1) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980) prevents the taxpayer from placing such property in service before such date.(3) Deduction allowed in computing minimum tax.— For purposes of determining alternative minimum taxable income under section 55, the deduction under section 167 for qualified production property shall be determined under this section without regard to any adjustment under section 56.(4) Coordination with certain other provisions.—(A) Other special depreciation allowances.— For purposes of subsections (k)(7), (l)(3)(D), and (m)(2)(B)(iii)—(i) qualified production property shall be treated as a separate class of property, and(ii) the taxpayer shall be treated as having made an election under such subsections with respect to such class.(B) Alternative depreciation property.— The term qualified production property shall not include any property to which the alternative depreciation system under subsection (g) applies. For purposes of subsection (g)(7)(A), qualified production property to which this subsection applies shall be treated as separate nonresidential real property.(5) Recapture.— If, at any time during the 10-year period beginning on the date that any qualified production property is placed in service by the taxpayer, such property ceases to be used as described in paragraph (2)(A)(ii) and is used by the taxpayer in a productive use not described in paragraph (2)(A)(ii)—(A) section 1245 shall be applied—(i) by treating such property as having been disposed of by the taxpayer as of the first time such property is so used i

    The bill says: Section 168 is amended by adding at the end the following new subsection:

  402. 26 U.S.C. 1245(a)(3)added (G)by H.R. 1 Sec. 70307(b)

    (G) any qualified production property (as defined in section 168(n)(2)).

    The bill says: Section 1245(a)(3) is amended by striking "or" at the end of subparagraph (E), by striking the period at the end of subparagraph (F) and inserting ", or", and by adding at the end the following new subparagraph:

  403. 26 U.S.C. 48D(a)changedby H.R. 1 Sec. 70308(a)

    The bill says: Section 48D(a) is amended by striking "25 percent" and inserting "35 percent".

  404. 26 U.S.C. 142(a)(1)rewrittenby H.R. 1 Sec. 70309(a)

    The bill says: Section 142(a)(1) is amended to read as follows:

  405. 26 U.S.C. 142(b)(1)added (C)by H.R. 1 Sec. 70309(b)

    (C) Special rule for spaceport ground leases.— For purposes of subparagraph (A), spaceport property located on land leased by a governmental unit from the United States shall not fail to be treated as owned by a governmental unit if the requirements of this paragraph are met by the lease and any subleases of the property.

    The bill says: Section 142(b)(1) is amended by adding at the end the following new subparagraph:

  406. 26 U.S.C. 142added (p)by H.R. 1 Sec. 70309(c)

    (p) Spaceport.—(1) In general.— For purposes of subsection (a)(1), the term "spaceport" means any facility located at or in close proximity to a launch site or reentry site used for—(A) manufacturing, assembling, or repairing spacecraft, space cargo, other facilities described in this paragraph, or any component of the foregoing,(B) flight control operations,(C) providing launch services and reentry services, or(D) transferring crew, spaceflight participants, or space cargo to or from spacecraft.(2) Additional terms.— For purposes of paragraph (1)—(A) Space cargo.— The term "space cargo" includes satellites, scientific experiments, other property transported into space, and any other type of payload, whether or not such property returns from space.(B) Spacecraft.— The term "spacecraft" means a launch vehicle or a reentry vehicle.(C) Other terms.— The terms "launch site", "crew", "space flight participant", "launch services", "launch vehicle", "payload", "reentry services", "reentry site", a "reentry vehicle" shall have the respective meanings given to such terms by section 50902 of title 51, United States Code (as in effect on the date of enactment of this subsection).(3) Public use requirement.— A facility shall not be required to be available for use by the general public to be treated as a spaceport for purposes of this section.(4) Manufacturing facilities and industrial parks allowed.— With respect to spaceports, subsection (c)(2)(E) shall not apply to spaceport property described in paragraph (1)(A).

    The bill says: Section 142 is amended by adding at the end the following new subsection:

  407. 26 U.S.C. 149(b)(3)added (F)by H.R. 1 Sec. 70309(d)

    (F) Exception for spaceports.— A bond shall not be treated as federally guaranteed merely because of the payment of rent, user fees, or other charges by the United States (or any agency or instrumentality thereof) in exchange for the use of the spaceport by the United States (or any agency or instrumentality thereof).

    The bill says: Section 149(b)(3) is amended by adding at the end the following new subparagraph:

  408. 26 U.S.C. 142(c)changedby H.R. 1 Sec. 70309(e)

    The bill says: The heading for section 142(c) is amended by inserting "Spaceports," after "Airports,".

  409. 26 U.S.C. 904(b)added (5)by H.R. 1 Sec. 70311(a)

    (5) Deductions treated as allocable to foreign source net CFC tested income.— Solely for purposes of the application of subsection (a) with respect to amounts described in subsection (d)(1)(A), the taxpayer’s taxable income from sources without the United States shall be determined by allocating and apportioning— Any amount or deduction which would (but for subparagraphs (B) and (C)) have been allocated or apportioned to such income shall only be allocated or apportioned to income which is from sources within the United States.(A) any deduction allowed under section 250(a)(1)(B) (and any deduction allowed under section 164(a)(3) for taxes imposed on amounts described in section 250(a)(1)(B)) to such income,(B) no amount of interest expense or research and experimental expenditures to such income, and(C) any other deduction to such income only if such deduction is directly allocable to such income.

    The bill says: Section 904(b) is amended by adding at the end the following new paragraph:

  410. 26 U.S.C. 904(d)(2)(H)(i)changedby H.R. 1 Sec. 70311(b)

    The bill says: Section 904(d)(2)(H)(i) is amended by striking "paragraph (1)(B)" and inserting "paragraph (1)(D)".

  411. 26 U.S.C. 904(d)(4)(C)(ii)changedby H.R. 1 Sec. 70311(b)

    The bill says: Section 904(d)(4)(C)(ii) is amended by striking "paragraph (1)(A)" and inserting "paragraph (1)(C)".

  412. 26 U.S.C. 951A(f)(1)(A)changedby H.R. 1 Sec. 70311(b)

    The bill says: Section 951A(f)(1)(A) is amended by striking "904(h)(1)" and inserting "904(h)".

  413. 26 U.S.C. 960(d)(1)changedby H.R. 1 Sec. 70312(a)

    The bill says: Section 960(d)(1) is amended by striking "80 percent" and inserting "90 percent".

  414. 26 U.S.C. 78changedby H.R. 1 Sec. 70312(a)

    The bill says: by striking "subsections (a), (b), and (d)" and inserting "subsections (a) and (d)", and

  415. 26 U.S.C. 78changedby H.R. 1 Sec. 70312(a)

    The bill says: by striking "80 percent" and inserting "90 percent".

  416. 26 U.S.C. 960(d)added (4)by H.R. 1 Sec. 70312(b)

    (4) Disallowance of foreign tax credit with respect to distributions of previously taxed net CFC tested income.— No credit shall be allowed under section 901 for 10 percent of any foreign income taxes paid or accrued (or deemed paid under subsection (b)(1)) with respect to any amount excluded from gross income under section 959(a) by reason of an inclusion in gross income under section 951A(a).

    The bill says: Section 960(d) is amended by adding at the end the following new paragraph:

  417. 26 U.S.C. 70311(b)added (6)by H.R. 1 Sec. 70313(a)

    (6) Source rules for certain inventory produced in the United States and sold through foreign branches.— For purposes of this section, if a United States person maintains an office or other fixed place of business in a foreign country (determined under rules similar to the rules of section 864(c)(5)), the portion of income which— shall be treated as from sources without the United States, except that the amount so treated shall not exceed 50 percent of the income from the sale or exchange of such inventory property.(A) is from the sale or exchange outside the United States of inventory property (within the meaning of section 865(i)(1))—(i) which is produced in the United States,(ii) which is for use outside the United States, and(iii) to which the third sentence of section 863(b) applies, and(B) is attributable (determined under rules similar to the rules of section 864(c)(5)) to such office or other fixed place of business,

    The bill says: Section 904(b), as amended by section 70311, is amended by adding at the end the following new paragraph:

  418. 26 U.S.C. 250(a)changedby H.R. 1 Sec. 70321(a)

    The bill says: by striking "37.5 percent" in paragraph (1)(A) and inserting "33.34 percent",

  419. 26 U.S.C. 250(a)changedby H.R. 1 Sec. 70321(a)

    The bill says: by striking "50 percent" in paragraph (1)(B) and inserting "40 percent", and

  420. 26 U.S.C. 250(a)removedby H.R. 1 Sec. 70321(a)

    The bill says: by striking paragraph (3).

  421. 26 U.S.C. 250(b)(3)(A)(i)changedby H.R. 1 Sec. 70322(a)

    The bill says: by striking "and" at the end of subclause (V),

  422. 26 U.S.C. 250(b)(3)(A)(i)changedby H.R. 1 Sec. 70322(a)

    The bill says: by striking "over" at the end of subclause (VI) and inserting "and", and

  423. 26 U.S.C. 250(b)(3)(A)(i)added (VII)by H.R. 1 Sec. 70322(a)

    (VII) except as otherwise provided by the Secretary, any income and gain from the sale or other disposition (including pursuant to the deemed sale or other deemed disposition or a transaction subject to section 367(d)) of—(aa) intangible property (as defined in section 367(d)(4)), and(bb) any other property of a type that is subject to depreciation, amortization, or depletion by the seller, over

    The bill says: by adding at the end the following new subclause:

  424. 26 U.S.C. 250(b)(5)(E)changedby H.R. 1 Sec. 70322(a)

    The bill says: Section 250(b)(5)(E) is amended by inserting "(other than paragraph (3)(A)(i)(VII))" after "For purposes of this subsection".

  425. 26 U.S.C. 250(b)(3)(A)(ii)rewrittenby H.R. 1 Sec. 70322(b)

    The bill says: Section 250(b)(3)(A)(ii) is amended to read as follows:

  426. 26 U.S.C. 951A(a)changedby H.R. 1 Sec. 70323(a)

    The bill says: Section 951A(a) is amended by striking "global intangible low-taxed income" and inserting "net CFC tested income".

  427. 26 U.S.C. 951Arenumberedby H.R. 1 Sec. 70323(a)

    The bill says: Section 951A, as amended by the preceding provisions of this Act, is amended by striking subsections (b) and (d) and by redesignating subsections (c), (e), and (f) as subsections (b), (c), and (d), respectively.

  428. 26 U.S.C. 250changedby H.R. 1 Sec. 70323(a)

    The bill says: Section 250 is amended by striking "global intangible low-taxed income" each place it appears in subsections (a)(1)(B)(i), (a)(2), and (b)(3)(A)(i)(II) and inserting "net CFC tested income".

  429. 26 U.S.C. 960(d)(2)changedby H.R. 1 Sec. 70323(a)

    The bill says: by striking "global intangible low-taxed income" in subparagraph (A) and inserting "net CFC tested income", and

  430. 26 U.S.C. 960(d)(2)changedby H.R. 1 Sec. 70323(a)

    The bill says: by striking "section 951A(c)(1)(A)" in subparagraph (B) and inserting "section 951A(b)(1)(A)".

  431. 26 U.S.C. 951Achangedby H.R. 1 Sec. 70323(a)

    The bill says: The heading for section 951A is amended by striking "Global Intangible Low-Taxed Income" and inserting "Net CFC Tested Income".

  432. 26 U.S.C. 250(a)(1)(A)changedby H.R. 1 Sec. 70323(b)

    The bill says: Section 250(a)(1)(A) is amended by striking "foreign-derived intangible income" and inserting "foreign-derived deduction eligible income".

  433. 26 U.S.C. 250(a)(2)changedby H.R. 1 Sec. 70323(b)

    The bill says: Section 250(a)(2) is amended by striking "foreign-derived intangible income" each place it appears and inserting "foreign-derived deduction eligible income".

  434. 26 U.S.C. 250changedby H.R. 1 Sec. 70323(b)

    The bill says: The heading for section 250 is amended by striking "intangible" in the heading thereof and inserting "deduction eligible".

  435. 26 U.S.C. 172(d)(9)changedby H.R. 1 Sec. 70323(b)

    The bill says: The heading for section 172(d)(9) is amended by striking "intangible" and inserting "deduction eligible".

  436. 26 U.S.C. 59A(b)changedby H.R. 1 Sec. 70331(a)

    The bill says: by striking "10 percent" in paragraph (1) and inserting "10.5 percent", and

  437. 26 U.S.C. 59A(b)renumberedby H.R. 1 Sec. 70331(a)

    The bill says: by striking paragraph (2) and by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively.

  438. 26 U.S.C. 59A(b)(1)changedby H.R. 1 Sec. 70331(b)

    The bill says: Section 59A(b)(1) is amended by striking "Except as provided in paragraphs (2) and (3)" and inserting "Except as provided in paragraph (2)".

  439. 26 U.S.C. 59A(e)(1)(C)changedby H.R. 1 Sec. 70331(b)

    The bill says: Section 59A(e)(1)(C) is amended by striking "in the case of a taxpayer described in subsection (b)(3)(B)" and inserting "in the case of a taxpayer described in subsection (b)(2)(B)".

  440. 26 U.S.C. 59A(h)(2)(B)changedby H.R. 1 Sec. 70331(c)

    The bill says: Section 59A(h)(2)(B) is amended by striking "section 6038B(b)(2)" and inserting "section 6038A(b)(2)".

  441. 26 U.S.C. 59A(i)(2)changedby H.R. 1 Sec. 70331(c)

    The bill says: by striking "subsection (g)" and inserting "subsection (h)", and

  442. 26 U.S.C. 59A(i)(2)changedby H.R. 1 Sec. 70331(c)

    The bill says: by striking "subsection (g)(3)" and inserting "subsection (h)(3)".

  443. 26 U.S.C. 163(j)renumberedby H.R. 1 Sec. 70341(a)

    (10) Coordination with interest capitalization provisions.—(A) In general.— In applying this subsection—(i) the limitation under paragraph (1) shall apply to business interest without regard to whether the taxpayer would otherwise deduct such business interest or capitalize such business interest under an interest capitalization provision, and(ii) any reference in this subsection to a deduction for business interest shall be treated as including a reference to the capitalization of business interest.(B) Amount allowed applied first to capitalized interest.— The amount allowed after taking into account the limitation described in paragraph (1)—(i) shall be applied first to the aggregate amount of business interest which would otherwise be capitalized, and(ii) the remainder (if any) shall be applied to the aggregate amount of business interest which would be deducted.(C) Treatment of disallowed interest carried forward.— No portion of any business interest carried forward under paragraph (2) from any taxable year to any succeeding taxable year shall, for purposes of this title (including any interest capitalization provision which previously applied to such portion) be treated as interest to which an interest capitalization provision applies.(D) Interest capitalization provision.— For purposes of this section, the term interest capitalization provision means any provision of this subtitle under which interest—(i) is required to be charged to capital account, or(ii) may be deducted or charged to capital account.

    The bill says: Section 163(j) is amended by redesignating paragraphs (10) and (11) as paragraphs (11) and (12) and by inserting after paragraph (9) the following:

  444. 26 U.S.C. 163(j)(5)addedby H.R. 1 Sec. 70341(b)

    The bill says: Section 163(j)(5) is amended by adding at the end the following new sentence: "Such term shall not include any interest which is capitalized under section 263(g) or 263A(f).".

  445. 26 U.S.C. 163(j)(8)changedby H.R. 1 Sec. 70342(a)

    The bill says: by striking "and" at the end of clause (iv), and

  446. 26 U.S.C. 163(j)(8)added (vi)by H.R. 1 Sec. 70342(a)

    (vi) the amounts included in gross income under sections 951(a), 951A(a), and 78 (and the portion of the deductions allowed under sections 245A(a) (by reason of section 964(e)(4)) and 250(a)(1)(B) by reason of such inclusions), and

    The bill says: by adding at the end the following new clause:

  447. 26 U.S.C. 954(c)(6)(C)changedby H.R. 1 Sec. 70351(a)

    The bill says: Section 954(c)(6)(C) is amended by striking "and before January 1, 2026,".

  448. 26 U.S.C. 898(c)removedby H.R. 1 Sec. 70352(a)

    The bill says: Section 898(c) is amended by striking paragraph (2) and redesignating paragraph (3) as paragraph (2).

  449. 26 U.S.C. 958(b)added (4)by H.R. 1 Sec. 70353(a)

    (4) Subparagraphs (A), (B), and (C) of section 318(a)(3) shall not be applied so as to consider a United States person as owning stock which is owned by a person who is not a United States person.

    The bill says: by inserting after paragraph (3) the following:

  450. 26 U.S.C. 958(b)changedby H.R. 1 Sec. 70353(a)

    The bill says: by striking "Paragraph (1)" in the last sentence and inserting "Paragraphs (1) and (4)".

  451. 26 U.S.C. 951rewrittenby H.R. 1 Sec. 70354(a)

    (a) Amounts included.—(1) In general.— If a foreign corporation is a controlled foreign corporation at any time during a taxable year of the foreign corporation (in this subsection referred to as the "CFC year")—(A) each United States shareholder which owns (within the meaning of section 958(a)) stock in such corporation on any day during the CFC year shall include in gross income such shareholder's pro rata share (determined under paragraph (2)) of the corporation’s subpart F income for the CFC year, and(B) each United States shareholder which owns (within the meaning of section 958(a)) stock in such corporation on the last day, in the CFC year, on which such corporation is a controlled foreign corporation shall include in gross income the amount determined under section 956 with respect to such shareholder for the CFC year (but only to the extent not excluded from gross income under section 959(a)(2)).(2) Pro rata share of subpart F income.— A United States shareholder's pro rata share of a controlled foreign corporation's subpart F income for a CFC year shall be the portion of such income which is attributable to—(A) the stock of such corporation owned (within the meaning of section 958(a)) by such shareholder, and(B) any period of the CFC year during which—(i) such shareholder owned (within the meaning of section 958(a)) such stock,(ii) such shareholder was a United States shareholder of such corporation, and(iii) such corporation was a controlled foreign corporation.(3) Taxable year of inclusion.— Any amount required to be included in gross income by a United States shareholder under paragraph (1) with respect to a CFC year shall be included in gross income for the shareholder's taxable year which includes the last day on which the shareholder owns (within the meaning of section 958(a)) stock in the controlled foreign corporation during such CFC year.(4) Regulatory authority.— The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or other guidance allowing taxpayers to elect, or requiring taxpayers, to close the taxable year of a controlled foreign corporation upon a direct or indirect disposition of stock of such corporation.

    The bill says: Subsection (a) of section 951 is amended to read as follows:

  452. 26 U.S.C. 70323(a)(1)(A)changedby H.R. 1 Sec. 70354(b)

    The bill says: in paragraph (1)(A), by striking "(determined for each taxable year of such controlled foreign corporation which ends in or with such taxable year of such United States shareholder)", and

  453. 26 U.S.C. 70323(a)(1)(B)changedby H.R. 1 Sec. 70354(b)

    The bill says: in paragraph (1)(B), by striking "(determined for each taxable year of such controlled foreign corporation which ends in or with such taxable year of such United States shareholder)".

  454. 26 U.S.C. 70323(a)(1)changedby H.R. 1 Sec. 70354(b)

    The bill says: in paragraph (1), by striking "in which or with which the taxable year of the controlled foreign corporation ends" and inserting "determined under section 951(a)(3)", and

  455. 26 U.S.C. 70323(a)(2)changedby H.R. 1 Sec. 70354(b)

    The bill says: in paragraph (2), by striking "the last day in the taxable year of such foreign corporation on which such foreign corporation is a controlled foreign corporation" and inserting "any day in such taxable year".

  456. 26 U.S.C. 45F(a)(1)changedby H.R. 1 Sec. 70401(a)

    The bill says: Section 45F(a)(1) is amended by striking "25 percent" and inserting "40 percent (50 percent in the case of an eligible small business)".

  457. 26 U.S.C. 45Frewrittenby H.R. 1 Sec. 70401(b)

    (b) Dollar limitation.—(1) In general.— The credit allowable under subsection (a) for any taxable year shall not exceed $500,000 ($600,000 in the case of an eligible small business).(2) Inflation adjustment.— In the case of any taxable year beginning after 2026, the $500,000 and $600,000 amounts in paragraph (1) shall each be increased by an amount equal to—(A) such dollar amount, multiplied by(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "calendar year 2025" for "calendar year 2016" in subparagraph (A)(ii) thereof.

    The bill says: Subsection (b) of section 45F is amended to read as follows:

  458. 26 U.S.C. 45F(c)added (4)by H.R. 1 Sec. 70401(c)

    (4) Eligible small business.— The term eligible small business means a business that meets the gross receipts test of section 448(c), determined—(A) by substituting "5-taxable-year" for "3-taxable-year" in paragraph (1) thereof, and(B) by substituting "5-year" for "3-year" in paragraph (3)(A) thereof.

    The bill says: Section 45F(c) is amended by adding at the end the following new paragraph:

  459. 26 U.S.C. 45F(c)(1)(A)(iii)changedby H.R. 1 Sec. 70401(d)

    The bill says: Section 45F(c)(1)(A)(iii) is amended by inserting ", or under a contract with an intermediate entity that contracts with one or more qualified child care facilities to provide such child care services" before the period at the end.

  460. 26 U.S.C. 45F(c)(2)added (C)by H.R. 1 Sec. 70401(e)

    (C) Treatment of jointly owned or operated child care facility.— A facility shall not fail to be treated as a qualified child care facility of the taxpayer merely because such facility is jointly owned or operated by the taxpayer and other persons.

    The bill says: Section 45F(c)(2) is amended by adding at the end the following new subparagraph:

  461. 26 U.S.C. 45Fadded (g)by H.R. 1 Sec. 70401(f)

    (g) Regulations and guidance.— The Secretary shall issue such regulations or other guidance as may be necessary to carry out the purposes of this section, including guidance to carry out the purposes of paragraphs (1)(A)(iii) and (2)(C) of subsection (c).

    The bill says: Section 45F is amended by adding at the end the following new subsection:

  462. 26 U.S.C. 23(a)added (4)by H.R. 1 Sec. 70402(a)

    (4) Portion of credit refundable.— So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this subpart.

    The bill says: Section 23(a) is amended by adding at the end the following new paragraph:

  463. 26 U.S.C. 23(h)rewrittenby H.R. 1 Sec. 70402(b)

    (h) Adjustments for inflation.—(1) In general.— In the case of a taxable year beginning after December 31, 2002, each of the dollar amounts in paragraphs (3) and (4) of subsection (a) and paragraphs (1) and (2)(A)(i) of subsection (b) shall be increased by an amount equal to—(A) such dollar amount, multiplied by(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "calendar year 2001" for "calendar year 2016" in subparagraph (A)(ii) thereof.(2) Rounding.— If any amount as increased under paragraph (1) is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.(3) Special rule for refundable portion.— In the case of the dollar amount in subsection (a)(4), paragraph (1) shall be applied—(A) by substituting "2025" for "2002" in the matter preceding subparagraph (A), and(B) by substituting "calendar year 2024" for "calendar year 2001" in subparagraph (B) thereof.

    The bill says: Section 23(h) is amended to read as follows:

  464. 26 U.S.C. 23(c)(1)changedby H.R. 1 Sec. 70402(c)

    The bill says: Section 23(c)(1) is amended by striking "credit allowable under subsection (a)" and inserting "portion of the credit allowable under subsection (a) which is allowed under this subpart".

  465. 26 U.S.C. 23(d)(3)(A)changedby H.R. 1 Sec. 70403(a)

    The bill says: in subparagraph (A), by inserting "or Indian tribal government" after "a State", and

  466. 26 U.S.C. 23(d)(3)(B)changedby H.R. 1 Sec. 70403(a)

    The bill says: in subparagraph (B), by inserting "or Indian tribal government" after "such State".

  467. 26 U.S.C. 129(a)(2)(A)changedby H.R. 1 Sec. 70404(a)

    The bill says: Section 129(a)(2)(A) is amended by striking "$5,000 ($2,500" and inserting "$7,500 ($3,750".

  468. 26 U.S.C. 21(a)rewrittenby H.R. 1 Sec. 70405(a)

    (2) Applicable percentage defined.— For purposes of paragraph (1), the term applicable percentage means 50 percent—(A) reduced (but not below 35 percent) by 1 percentage point for each $2,000 or fraction thereof by which the taxpayer's adjusted gross income for the taxable year exceeds $15,000, and(B) further reduced (but not below 20 percent) by 1 percentage point for each $2,000 ($4,000 in the case of a joint return) or fraction thereof by which the taxpayer's adjusted gross income for the taxable year exceeds $75,000 ($150,000 in the case of a joint return).

    The bill says: Paragraph (2) of section 21(a) is amended to read as follows:

  469. 26 U.S.C. 25(e)(1)(C)changedby H.R. 1 Sec. 70411(a)

    The bill says: Section 25(e)(1)(C) is amended by striking "and 25D" and inserting "25D, and 25F".

  470. 26 U.S.C. 127(c)(1)(B)changedby H.R. 1 Sec. 70412(a)

    The bill says: Section 127(c)(1)(B) is amended by striking "in the case of payments made before January 1, 2026,".

  471. 26 U.S.C. 127renumberedby H.R. 1 Sec. 70412(b)

    The bill says: by redesignating subsection (d) as subsection (e), and

  472. 26 U.S.C. 127added (d)by H.R. 1 Sec. 70412(b)

    (d) Inflation adjustment.—(1) In general.— In the case of any taxable year beginning after 2026, both of the $5,250 amounts in subsection (a)(2) shall each be increased by an amount equal to—(A) such dollar amount, multiplied by(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "calendar year 2025" for "calendar year 2016" in subparagraph (A)(ii) thereof.(2) Rounding.— If any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50.

    The bill says: by inserting after subsection (c) the following new subsection:

  473. 26 U.S.C. 529(c)(7)rewrittenby H.R. 1 Sec. 70413(a)

    (7) Treatment of elementary and secondary tuition.— Any reference in this section to the term qualified higher education expense shall include a reference to the following expenses in connection with enrollment or attendance at, or for students enrolled at or attending, an elementary or secondary public, private, or religious school:(A) Tuition.(B) Curriculum and curricular materials.(C) Books or other instructional materials.(D) Online educational materials.(E) Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor is not related to the student and—(i) is licensed as a teacher in any State,(ii) has taught at an eligible educational institution, or(iii) is a subject matter expert in the relevant subject.(F) Fees for a nationally standardized norm-referenced achievement test, an advanced placement examination, or any examinations related to college or university admission.(G) Fees for dual enrollment in an institution of higher education.(H) Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies.

    The bill says: Section 529(c)(7) is amended to read as follows:

  474. 26 U.S.C. 529(e)(3)changedby H.R. 1 Sec. 70413(b)

    The bill says: The last sentence of section 529(e)(3) is amended by striking "$10,000" and inserting "$20,000".

  475. 26 U.S.C. 529(e)(3)added (C)by H.R. 1 Sec. 70414(a)

    (C) Certain postsecondary credentialing expenses.— The term qualified higher education expenses includes qualified postsecondary credentialing expenses (as defined in subsection (f)).

    The bill says: Section 529(e)(3) is amended by adding at the end the following new subparagraph:

  476. 26 U.S.C. 529renumberedby H.R. 1 Sec. 70414(b)

    (f) Qualified postsecondary credentialing expenses.— For purposes of this section—(1) In general.— The term qualified postsecondary credentialing expenses means—(A) tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated beneficiary in a recognized postsecondary credential program, or any other expense incurred in connection with enrollment in or attendance at a recognized postsecondary credential program if such expense would, if incurred in connection with enrollment or attendance at an eligible educational institution, be covered under subsection (e)(3)(A),(B) fees for testing if such testing is required to obtain or maintain a recognized postsecondary credential, and(C) fees for continuing education if such education is required to maintain a recognized postsecondary credential.(2) Recognized postsecondary credential program.— The term recognized postsecondary credential program means any program to obtain a recognized postsecondary credential if—(A) such program is included on a State list prepared under section 122(d) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3152(d)),(B) such program is listed in the public directory of the Web Enabled Approval Management System (WEAMS) of the Veterans Benefits Administration, or successor directory such program,(C) an examination (developed or administered by an organization widely recognized as providing reputable credentials in the occupation) is required to obtain or maintain such credential and such organization recognizes such program as providing training or education which prepares individuals to take such examination, or(D) such program is identified by the Secretary, after consultation with the Secretary of Labor, as being a reputable program for obtaining a recognized postsecondary credential for purposes of this subparagraph.(3) Recognized postsecondary credential.— The term recognized postsecondary credential means—(A) any postsecondary employment credential that is industry recognized and is—(i) any postsecondary employment credential issued by a program that is accredited by the Institute for Credentialing Excellence, the National Commission on Certifying Agencies, or the American National Standards Institute,(ii) any postsecondary employment credential that is included in the Credentialing Opportunities On-Line (COOL) directory of credentialing programs (or successor directory) maintained by the Department of Defense or by any branch of the Armed Forces, or(iii) any postsecondary employment credential identified for purposes of this clause by the Secretary, after consultation with the Secretary of Labor, as being industry recognized,(B) any certificate of completion of an apprenticeship that is registered and certified with the Secretary of Labor under the Act of August 16, 1937 (commonly known as the "National Apprenticeship Act"; 50 Stat. 664, chapter 663; 29 U.S.C. 50 et seq.),(C) any occupational or professional license issued or recognized by a State or the Federal Government (and any certification that satisfies a condition for obtaining such a license), and(D) any recognized postsecondary credential as defined in section 3(52) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3102(52)), provided through a program described in paragraph (2)(A).

    The bill says: Section 529 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection:

  477. 26 U.S.C. 4968rewrittenby H.R. 1 Sec. 70415(a)

    4968 Excise tax based on investment income of private colleges and universities.—(a) Tax imposed.— There is hereby imposed on each applicable educational institution for the taxable year a tax equal to the applicable percentage of the net investment income of such institution for the taxable year.(b) Applicable percentage.— For purposes of this section, the term applicable percentage means—(1) 1.4 percent in the case of an institution with a student adjusted endowment of at least $500,000, and not in excess of $750,000,(2) 4 percent in the case of an institution with a student adjusted endowment in excess of $750,000, and not in excess of $2,000,000, and(3) 8 percent in the case of an institution with a student adjusted endowment in excess of $2,000,000.(c) Applicable educational institution.— For purposes of this subchapter, the term applicable educational institution means an eligible educational institution (as defined in section 25A(f)(2))—(1) which had at least 3,000 tuition-paying students during the preceding taxable year,(2) more than 50 percent of the tuition-paying students of which are located in the United States,(3) the student adjusted endowment of which is at least $500,000, and(4) which is not described in the first sentence of section 511(a)(2)(B) (relating to State colleges and universities).(d) Student adjusted endowment.— For purposes of this section, the term student adjusted endowment means, with respect to any institution for any taxable year—(1) the aggregate fair market value of the assets of such institution (determined as of the end of the preceding taxable year), other than those assets which are used directly in carrying out the institution's exempt purpose, divided by(2) the number of students of such institution.(e) Determination of number of students.— For purposes of subsections (c) and (d), the number of students of an institution (including for purposes of determining the number of students at a particular location) shall be based on the daily average number of full-time students attending such institution (with part-time students taken into account on a full-time student equivalent basis).(f) Net investment income.— For purposes of this section—(1) In general.— Net investment income shall be determined under rules similar to the rules of section 4940(c).(2) Override of certain regulatory exceptions.—(A) Student loan interest.— Net investment income shall be determined by taking into account any interest income from a student loan made by the applicable educational institution (or any related organization) as gross investment income.(B) Federally-subsidized royalty income.—(i) In general.— Net investment income shall be determined by taking into account any Federally-subsidized royalty income as gross investment income.(ii) Federally-subsidized royalty income.— For purposes of this subparagraph—(I) In general.— The term Federally-subsidized royalty income means any otherwise-regulatory-exempt royalty income if any Federal funds were used in the research, development, or creation of the patent, copyright, or other intellectual or intangible property from which such royalty income is derived.(II) Otherwise-regulatory-exempt royalty income.— For purposes of this subparagraph, the term otherwise-regulatory-exempt royalty income means royalty income which (but for this subparagraph) would not be taken into account as gross investment income by reason of being derived from patents, copyrights, or other intellectual or intangible property which resulted from the work of students or faculty members in their capacities as such with the applicable educational institution.(III) Federal funds.— The term Federal funds includes any grant made by, and any payment made under any contract with, any Federal agency to the applicable educational institution, any related organization, or any student or faculty member referred to in subclause (II).(g) Assets and net investment income of related organizations.—(1) In general.— For purposes of subsections (d) and (f), assets and net investment income of any related organization with respect to an educational institution shall be treated as assets and net investment income, respectively, of the educational institution, except that—(A) no such amount shall be taken into account with respect to more than 1 educational institution, and(B) unless such organization is controlled by such institution or is described in section 509(a)(3) with respect to such institution for the taxable year, assets and net investment income which are not intended or available for the use or benefit of the educational institution shall not be taken into account.(2) Related organization.— For purposes of this subsection, the term related organization means, with respect to an educational institution, any organization which—(A) controls, or is controlled by, such institution,(B) is controlled by 1 or more persons which also control such institution, or(C) is a supported organization (as defined in section 509(f)(3)), or an organization described in section 509(a)(3), during the taxable year with respect to such institution.(h) Regulations.— The Secretary shall prescribe such regulations or other guidance as may be necessary to prevent avoidance of the tax under this section, including regulations or other guidance to prevent avoidance of such tax through the restructuring of endowment funds or other arrangements designed to reduce or eliminate the value of net investment income or assets subject to the tax imposed by this section.

    The bill says: Section 4968 is amended to read as follows:

  478. 26 U.S.C. 6033renumberedby H.R. 1 Sec. 70415(b)

    (o) Requirement to report certain information with respect to excise tax based on investment income of private colleges and universities.— Each applicable educational institution described in section 4968(c) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a)—(1) the number of tuition-paying students taken into account under section 4968(c), and(2) the number of students of such institution (determined under the rules of section 4968(e)).

    The bill says: Section 6033 is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection:

  479. 26 U.S.C. 4960(c)(2)rewrittenby H.R. 1 Sec. 70416(a)

    The bill says: Section 4960(c)(2) is amended to read as follows:

  480. 26 U.S.C. 1400Z(c)(2)(B)changedby H.R. 1 Sec. 70421(a)

    The bill says: Section 1400Z-1(c)(2)(B) is amended by striking "beginning on the date of the enactment of the Tax Cuts and Jobs Act" and inserting "beginning on the decennial determination date".

  481. 26 U.S.C. 1400Z(c)(2)added (C)by H.R. 1 Sec. 70421(a)

    (C) Decennial determination date.— The term decennial determination date means—(i) July 1, 2026, and(ii) each July 1 of the year that is 10 years after the preceding decennial determination date under this subparagraph.

    The bill says: Section 1400Z-1(c)(2) is amended by adding at the end the following new subparagraph:

  482. 26 U.S.C. 1400Z(b)removedby H.R. 1 Sec. 70421(a)

    The bill says: Section 1400Z-1(b) is amended by striking paragraph (3).

  483. 26 U.S.C. 1400Z(d)(1)changedby H.R. 1 Sec. 70421(a)

    The bill says: by striking "and subsection (b)(3)", and

  484. 26 U.S.C. 1400Z(d)(1)changedby H.R. 1 Sec. 70421(a)

    The bill says: by inserting "during any period" after "the number of population census tracts in a State that may be designated as qualified opportunity zones under this section", and

  485. 26 U.S.C. 1400Z(d)(2)changedby H.R. 1 Sec. 70421(a)

    The bill says: in paragraph (2), by inserting "during any period" before the period at the end.

  486. 26 U.S.C. 1400Z(c)changedby H.R. 1 Sec. 70421(b)

    (c) Other definitions.— For purposes of this section—(1) Low-income communities.— The term low-income community means any population census tract if—(A) such population census tract has a median family income that—(i) in the case of a population census tract not located within a metropolitan area, does not exceed 70 percent of the statewide median family income, or(ii) in the case of a population census tract located within a metropolitan area, does not exceed 70 percent of the metropolitan area median family income, or(B) such population census tract—(i) has a poverty rate of at least 20 percent, and(ii) has a median family income that—(I) in the case of a population census tract not located within a metropolitan area, does not exceed 125 percent of the statewide median family income, or(II) in the case of a population census tract located within a metropolitan area, does not exceed 125 percent of the metropolitan area median family income.

    The bill says: Section 1400Z-1(c) is amended by striking all that precedes paragraph (2) and inserting the following:

  487. 26 U.S.C. 1400Zrenumberedby H.R. 1 Sec. 70421(b)

    The bill says: Section 1400Z-1 is amended by striking subsection (e) and by redesignating subsection (f) as subsection (e).

  488. 26 U.S.C. 1400Z(a)(2)rewrittenby H.R. 1 Sec. 70421(c)

    The bill says: Section 1400Z-2(a)(2) is amended to read as follows:

  489. 26 U.S.C. 1400Z(b)rewrittenby H.R. 1 Sec. 70421(c)

    (b) Deferral of gain invested in opportunity zone property.—(1) Year of inclusion.— Gain to which subsection (a)(1)(B) applies shall be included in gross income in the taxable year which includes the earlier of—(A) the date on which such investment is sold or exchanged, or(B) the date which is 5 years after the date the investment in the qualified opportunity fund was made.(2) Amount includible.—(A) In general.— The amount of gain included in gross income under subsection (a)(1)(B) shall be the excess of—(i) the lesser of the amount of gain excluded under subsection (a)(1)(A) or the fair market value of the investment as determined as of the date described in paragraph (1), over(ii) the taxpayer’s basis in the investment.(B) Determination of basis.—(i) In general.— Except as otherwise provided in this subparagraph or subsection (c), the taxpayer’s basis in the investment shall be zero.(ii) Increase for gain recognized under subsection (a)(1)(B).— The basis in the investment shall be increased by the amount of gain recognized by reason of subsection (a)(1)(B) with respect to such investment.(iii) Investments held for 5 years.—(I) In general.— In the case of any investment held for at least 5 years, the basis of such investment shall be increased by an amount equal to 10 percent (30 percent in the case of any investment in a qualified rural opportunity fund) of the amount of gain deferred by reason of subsection (a)(1)(A).(II) Application of increase.— For purposes of this subsection, any increase in basis under this clause shall be treated as occurring before the date described in paragraph (1)(B).(C) Qualified rural opportunity fund.— For purposes of subparagraph (B)(iii)—(i) Qualified rural opportunity fund.— The term qualified rural opportunity fund means a qualified opportunity fund that holds at least 90 percent of its assets in qualified opportunity zone property which— For purposes of the preceding sentence, property held in the fund shall be measured under rules similar to the rules of subsection (d)(1).(I) is qualified opportunity zone business property substantially all of the use of which, during substantially all of the fund's holding period for such property, was in a qualified opportunity zone comprised entirely of a rural area, or(II) is qualified opportunity zone stock, or a qualified opportunity zone partnership interest, in a qualified opportunity zone business in which substantially all of the tangible property owned or leased is qualified opportunity zone business property described in subsection (d)(3)(A)(i) and substantially all the use of which is in a qualified opportunity zone comprised entirely of a rural area.(ii) Rural area.— The term rural area means any area other than—(I) a city or town that has a population of greater than 50,000 inhabitants, and(II) any urbanized area contiguous and adjacent to a city or town described in subclause (I).

    The bill says: Section 1400Z-2(b) is amended to read as follows:

  490. 26 U.S.C. 1400Z(c)changedby H.R. 1 Sec. 70421(c)

    makes an election under this subsection, the basis of such investment shall be equal to—(A) in the case of an investment sold before the date that is 30 years after the date of the investment, the fair market value of such investment on the date such investment is sold or exchanged, or(B) in any other case, the fair market value of such investment on the date that is 30 years after the date of the investment.

    The bill says: Section 1400Z-2(c) is amended by striking "makes an election under this clause" and all that follows and inserting

  491. 26 U.S.C. 1400Z(d)(2)(D)(i)(I)changedby H.R. 1 Sec. 70421(c)

    The bill says: Section 1400Z-2(d)(2)(D)(i)(I) is amended by striking "December 31, 2017" and inserting "the applicable start date (as defined in section 1400Z-1(e)(2)) with respect to the qualified opportunity zone described in subclause (III)".

  492. 26 U.S.C. 1400Z(d)(2)changedby H.R. 1 Sec. 70421(c)

    The bill says: by striking "December 31, 2017," each place it appears in subparagraphs (B)(i)(I) and (C)(i) and inserting "the applicable date", and

  493. 26 U.S.C. 1400Z(d)(2)added (E)by H.R. 1 Sec. 70421(c)

    (E) Applicable date.— For purposes of this subparagraph, the term applicable date means, with respect to any corporation or partnership which is a qualified opportunity zone business, the earliest date described in subparagraph (D)(i)(I) with respect to the qualified opportunity zone business property held by such qualified opportunity zone business.

    The bill says: by adding at the end the following new subparagraph:

  494. 26 U.S.C. 1400Z(d)(2)(D)(ii)changedby H.R. 1 Sec. 70421(c)

    The bill says: Section 1400Z–2(d)(2)(D)(ii) is amended by inserting "(50 percent of such adjusted basis in the case of property in a qualified opportunity zone comprised entirely of a rural area (as defined in subsection (b)(2)(C)(ii))" after "the adjusted basis of such property".

  495. 26 U.S.C. 6011(e)added (8)by H.R. 1 Sec. 70421(d)

    (8) Qualified opportunity funds and qualified rural opportunity funds.— Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund under section 6039K shall be filed on magnetic media or other machine-readable form.

    The bill says: Section 6011(e) is amended by adding at the end the following new paragraph:

  496. 26 U.S.C. 42(h)(3)(I)changedby H.R. 1 Sec. 70422(a)

    The bill says: by striking "2018, 2019, 2020, and 2021," and inserting "beginning after December 31, 2025,",

  497. 26 U.S.C. 42(h)(3)(I)changedby H.R. 1 Sec. 70422(a)

    The bill says: by striking "1.125" and inserting "1.12", and

  498. 26 U.S.C. 42(h)(3)(I)changedby H.R. 1 Sec. 70422(a)

    The bill says: by striking "2018, 2019, 2020, and 2021" in the heading and inserting "calendar years after 2025".

  499. 26 U.S.C. 42(h)(4)changedby H.R. 1 Sec. 70422(b)

    (B) Special rule where minimum percent of buildings is financed with tax-exempt bonds subject to volume cap.— For purposes of subparagraph (A), paragraph (1) shall not apply to any portion of the credit allowable under subsection (a) with respect to a building if—(i) 50 percent or more of the aggregate basis of such building and the land on which the building is located is financed by 1 or more obligations described in subparagraph (A), or(ii)(I) 25 percent or more of the aggregate basis of such building and the land on which the building is located is financed by 1 or more obligations described in subparagraph (A), and(II) 1 or more of such obligations—(aa) are part of an issue the issue date of which is after December 31, 2025, and(bb) provide the financing for not less than 5 percent of the aggregate basis of such building and the land on which the building is located.

    The bill says: Section 42(h)(4) is amended by striking subparagraph (B) and inserting the following:

  500. 26 U.S.C. 45D(f)(1)(H)changedby H.R. 1 Sec. 70423(a)

    The bill says: Section 45D(f)(1)(H) is amended by striking "for for each of calendar years 2020 through 2025" and inserting " for each calendar year after 2019".

  501. 26 U.S.C. 45D(f)(3)changedby H.R. 1 Sec. 70423(b)

    The bill says: by striking "If the" and inserting the following:

  502. 26 U.S.C. 45D(f)(3)changedby H.R. 1 Sec. 70423(b)

    The bill says: by striking the second sentence and inserting the following:

  503. 26 U.S.C. 170(p)changedby H.R. 1 Sec. 70424(a)

    The bill says: by striking "$300 ($600" and inserting "$1,000 ($2,000", and

  504. 26 U.S.C. 170(p)changedby H.R. 1 Sec. 70424(a)

    The bill says: by striking "beginning in 2021".

  505. 26 U.S.C. 170(b)added (I)by H.R. 1 Sec. 70425(a)

    (I) 0.5-percent floor.— Any charitable contribution otherwise allowable (without regard to this subparagraph) as a deduction under this section shall be allowed only to the extent that the aggregate of such contributions exceeds 0.5 percent of the taxpayer's contribution base for the taxable year. The preceding sentence shall be applied—(i) first, by taking into account charitable contributions to which subparagraph (D) applies to the extent thereof,(ii) second, by taking into account charitable contributions to which subparagraph (C) applies to the extent thereof,(iii) third, by taking into account charitable contributions to which subparagraph (B) applies to the extent thereof,(iv) fourth, by taking into account charitable contributions to which subparagraph (E) applies to the extent thereof,(v) fifth, by taking into account charitable contributions to which subparagraph (A) applies to the extent thereof, and(vi) sixth, by taking into account charitable contributions to which subparagraph (G) applies to the extent thereof.

    The bill says: Paragraph (1) of section 170(b) is amended by adding at the end the following new subparagraph:

  506. 26 U.S.C. 170(d)added (C)by H.R. 1 Sec. 70425(a)

    (C) Contributions disallowed by 0.5-percent floor carried forward only from years in which limitation is exceeded.—(i) In general.— In the case of any taxable year from which an excess is carried forward (determined without regard to this subparagraph) under any carryover rule, the applicable carryover rule shall be applied by increasing the excess determined under such applicable carryover rule for the contribution year (before the application of subparagraph (B)) by the amount attributable to the charitable contributions to which such rule applies which is not allowed as a deduction for the contribution year by reason of subsection (b)(1)(I).(ii) Carryover rule.— For purposes of this subparagraph, the term carryover rule means—(I) subparagraph (A) of this paragraph,(II) subparagraphs (C)(ii), (D)(ii), (E)(ii), and (G)(ii) of subsection (b)(1), and(III) the second sentence of subsection (b)(1)(B).(iii) Applicable carryover rule.— For purposes of this subparagraph, the term applicable carryover rule means any carryover rule applicable to charitable contributions which were (in whole or in part) not allowed as a deduction for the contribution year by reason of subsection (b)(1)(I).

    The bill says: Paragraph (1) of section 170(d) is amended by adding at the end the following new subparagraph:

  507. 26 U.S.C. 170(b)(1)(G)rewrittenby H.R. 1 Sec. 70425(b)

    (i) In general.— For taxable years beginning after December 31, 2017, any contribution of cash to an organization described in subparagraph (A) shall be allowed as a deduction under subsection (a) to the extent that the aggregate of such contributions does not exceed the excess of—(I) 60 percent of the taxpayer’s contribution base for the taxable year, over(II) the aggregate amount of contributions taken into account under subparagraph (A) for such taxable year.

    The bill says: Clause (i) of section 170(b)(1)(G) is amended to read as follows:

  508. 26 U.S.C. 170(b)(1)(G)changedby H.R. 1 Sec. 70425(b)

    The bill says: by striking "subparagraphs (A) and (B)" in the heading and inserting "subparagraph (A)", and

  509. 26 U.S.C. 170(b)(1)(G)(II)changedby H.R. 1 Sec. 70425(b)

    The bill says: in subclause (II), by striking ", and subparagraph (B)" and all that follows through "this subparagraph".

  510. 26 U.S.C. 170(b)(1)changedby H.R. 1 Sec. 70425(b)

    The bill says: by striking "to which subparagraph (A)" both places it appears and inserting "to which subparagraph (A) or (G)", and

  511. 26 U.S.C. 170(b)(1)(ii)changedby H.R. 1 Sec. 70425(b)

    (I) the amount of charitable contributions allowable under subparagraph (A) (determined without regard to subparagraph (C)) and subparagraph (G), reduced by(II) so much of the contributions taken into account under subparagraph (G) as does not exceed 10 percent of the taxpayer’s contribution base.

    The bill says: in clause (ii), by striking "over the amount" and all that follows through "subparagraph (C))." and inserting “over—

  512. 26 U.S.C. 170(b)(2)(A)rewrittenby H.R. 1 Sec. 70426(a)

    (A) In general.— Any charitable contribution otherwise allowable (without regard to this subparagraph) as a deduction under this section for any taxable year, other than any contribution to which subparagraph (B) or (C) applies, shall be allowed only to the extent that the aggregate of such contributions—(i) exceeds 1 percent of the taxpayer's taxable income for the taxable year, and(ii) does not exceed 10 percent of the taxpayer's taxable income for the taxable year.

    The bill says: Section 170(b)(2)(A) is amended to read as follows:

  513. 26 U.S.C. 170(d)(2)rewrittenby H.R. 1 Sec. 70426(b)

    (2) Corporations.—(A) In general.— Any charitable contribution taken into account under subsection (b)(2)(A) for any taxable year which is not allowed as a deduction by reason of clause (ii) thereof shall be taken into account as a charitable contribution for the succeeding taxable year, except that, for purposes of determining under this subparagraph whether such contribution is allowed in such succeeding taxable year, contributions in such succeeding taxable year (determined without regard to this paragraph) shall be taken into account under subsection (b)(2)(A) before any contribution taken into account by reason of this paragraph.(B) 5-year carryforward.— No charitable contribution may be carried forward under subparagraph (A) to any taxable year following the fifth taxable year after the taxable year in which the charitable contribution was first taken into account. For purposes of the preceding sentence, contributions shall be treated as allowed on a first-in first-out basis.(C) Contributions disallowed by 1-percent floor carried forward only from years in which 10 percent limitation is exceeded.— In the case of any taxable year from which a charitable contribution is carried forward under subparagraph (A) (determined without regard this subparagraph), subparagraph (A) shall be applied by substituting "clause (i) or (ii)" for "clause (ii)".(D) Special rule for net operating loss carryovers.— The amount of charitable contributions carried forward under subparagraph (A) shall be reduced to the extent that such carryfoward would (but for this subparagraph) reduce taxable income (as computed for purposes of the second sentence of section 172(b)(2)) and increase a net operating loss carryover under section 172 to a succeeding taxable year.

    The bill says: Section 170(d)(2) is amended to read as follows:

  514. 26 U.S.C. 7652(f)rewrittenby H.R. 1 Sec. 70427(a)

    The bill says: Paragraph (1) of section 7652(f) is amended to read as follows:

  515. 26 U.S.C. 170(n)(1)changedby H.R. 1 Sec. 70429(a)

    The bill says: Section 170(n)(1) of the Internal Revenue Code of 1986 is amended by striking "$10,000" and inserting "$50,000".

  516. 26 U.S.C. 460(e)(1)changedby H.R. 1 Sec. 70430(a)

    The bill says: by striking "home construction contract" both places it appears and inserting "residential construction contract", and

  517. 26 U.S.C. 460(e)(1)changedby H.R. 1 Sec. 70430(a)

    The bill says: by inserting "(determined by substituting "3-year" for "2-year" in subparagraph (B)(i) for any residential construction contract which is not a home construction contract)" after "the requirements of clauses (i) and (ii) of subparagraph (B)",

  518. 26 U.S.C. 460(e)removedby H.R. 1 Sec. 70430(a)

    The bill says: by striking paragraph (4) and redesignating paragraph (5) as paragraph (4), and

  519. 26 U.S.C. 460(e)(A)changedby H.R. 1 Sec. 70430(a)

    The bill says: in subparagraph (A) of paragraph (4), as so redesignated, by striking "paragraph (4)" and inserting "paragraph (3)".

  520. 26 U.S.C. 56(a)(3)changedby H.R. 1 Sec. 70430(b)

    The bill says: Section 56(a)(3) is amended by striking "any home construction contract (as defined in section 460(e)(6))" and inserting "any residential construction contract (as defined in section 460(e)(4))".

  521. 26 U.S.C. 1202(a)(1)rewrittenby H.R. 1 Sec. 70431(a)

    (1) In general.— In the case of a taxpayer other than a corporation, gross income shall not include—(A) except as provided in paragraphs (3) and (4), 50 percent of any gain from the sale or exchange of qualified small business stock acquired on or before the applicable date and held for more than 5 years, and(B) the applicable percentage of any gain from the sale or exchange of qualified small business stock acquired after the applicable date and held for at least 3 years.

    The bill says: Section 1202(a)(1) is amended to read as follows:

  522. 26 U.S.C. 1202(a)added (5)by H.R. 1 Sec. 70431(a)

    (5) Applicable percentage.— The applicable percentage under paragraph (1) shall be determined under the following table: Years stock held:Applicable percentage: 3 years50% 4 years75% 5 years or more100%

    The bill says: Section 1202(a) is amended by adding at the end the following new paragraph:

  523. 26 U.S.C. 57(a)(7)changedby H.R. 1 Sec. 70431(a)

    The bill says: Section 57(a)(7) is amended by striking "An amount" and inserting "In the case of stock acquired on or before the date of the enactment of the Creating Small Business Jobs Act of 2010, an amount".

  524. 26 U.S.C. 1202(a)(4)changedby H.R. 1 Sec. 70431(a)

    The bill says: by striking ", and" at the end of subparagraph (B) and inserting a period, and

  525. 26 U.S.C. 1202(a)(4)removedby H.R. 1 Sec. 70431(a)

    The bill says: by striking subparagraph (C).

  526. 26 U.S.C. 1202(a)changedby H.R. 1 Sec. 70431(a)

    The bill says: Paragraph (4)(A) of section 1202(a) is amended by inserting "and on or before the applicable date" after "2010".

  527. 26 U.S.C. 1202(b)(1)rewrittenby H.R. 1 Sec. 70431(b)

    The bill says: Subparagraph (A) of section 1202(b)(1) is amended to read as follows:

  528. 26 U.S.C. 1202(b)(3)rewrittenby H.R. 1 Sec. 70431(b)

    (A) Separate returns.— In the case of a separate return by a married individual for any taxable year—(i) paragraph (4)(A) shall be applied by substituting "$5,000,000" for "$10,000,000", and(ii) paragraph (4)(B) shall be applied by substituting one-half of the dollar amount in effect under such paragraph for the taxable year for the amount so in effect.

    The bill says: Subparagraph (A) of section 1202(b)(3) is amended to read as follows:

  529. 26 U.S.C. 1202(b)added (4)by H.R. 1 Sec. 70431(c)

    (4) Inflation adjustment.— In the case of any taxable year beginning after 2026, the $75,000,000 amounts in paragraphs (1)(A) and (1)(B) shall each be increased by an amount equal to— If any increase under this paragraph is not a multiple of $10,000, such increase shall be rounded to the nearest multiple of $10,000.(A) such dollar amount, multiplied by(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "calendar year 2025" for "calendar year 2016" in subparagraph (A)(ii) thereof.

    The bill says: Section 1202(b) is amended by adding at the end the following:

  530. 26 U.S.C. 6050W(e)rewrittenby H.R. 1 Sec. 70432(a)

    (e) Exception for de minimis payments by third party settlement organizations.— A third party settlement organization shall be required to report any information under subsection (a) with respect to third party network transactions of any participating payee only if—(1) the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions exceeds $20,000, and(2) the aggregate number of such transactions exceeds 200.

    The bill says: Section 6050W(e) is amended to read as follows:

  531. 26 U.S.C. 3406(b)added (8)by H.R. 1 Sec. 70432(b)

    (8) Other reportable payments include payments in settlement of third party network transactions only where aggregate transactions exceed reporting threshold for the calendar year.—(A) In general.— Any payment in settlement of a third party network transaction required to be shown on a return required under section 6050W which is made during any calendar year shall be treated as a reportable payment only if—(i) the aggregate number of transactions with respect to the participating payee during such calendar year exceeds the number of transactions specified in section 6050W(e)(2), and(ii) the aggregate amount of transactions with respect to the participating payee during such calendar year exceeds the dollar amount specified in section 6050W(e)(1) at the time of such payment.(B) Exception if third party network transactions made in prior year were reportable.— Subparagraph (A) shall not apply with respect to payments to any participating payee during any calendar year if one or more payments in settlement of third party network transactions made by the payor to the participating payee during the preceding calendar year were reportable payments.

    The bill says: Section 3406(b) is amended by adding at the end the following new paragraph:

  532. 26 U.S.C. 6041(a)changedby H.R. 1 Sec. 70433(a)

    The bill says: Section 6041(a) is amended by striking "$600" and inserting "$2,000".

  533. 26 U.S.C. 6041added (h)by H.R. 1 Sec. 70433(b)

    (h) Inflation adjustment.— In the case of any calendar year after 2026, the dollar amount in subsection (a) shall be increased by an amount equal to— If any increase under the preceding sentence is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100.(1) such dollar amount, multiplied by(2) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting "calendar year 2025" for "calendar year 2016" in subparagraph (A)(ii) thereof.

    The bill says: Section 6041 is amended by adding at the end the following new subsection:

  534. 26 U.S.C. 6041A(a)(2)changedby H.R. 1 Sec. 70433(c)

    The bill says: Section 6041A(a)(2) is amended by striking "is $600 or more" and inserting "equals or exceeds the dollar amount in effect for such calendar year under section 6041(a)".

  535. 26 U.S.C. 3406(b)(6)changedby H.R. 1 Sec. 70433(d)

    The bill says: by striking "$600" in subparagraph (A) and inserting "the dollar amount in effect for such calendar year under section 6041(a)", and

  536. 26 U.S.C. 3406(b)(6)changedby H.R. 1 Sec. 70433(d)

    The bill says: by striking "only where aggregate for calendar year is $600 or more" in the heading and inserting "only where in excess of threshold".

  537. 26 U.S.C. 6041(a)changedby H.R. 1 Sec. 70433(e)

    The bill says: The heading of section 6041(a) is amended by striking "of $600 or more" and inserting "exceeding threshold".

  538. 26 U.S.C. 6041(a)changedby H.R. 1 Sec. 70433(e)

    The bill says: Section 6041(a) is amended by striking "taxable year" and inserting "calendar year".

  539. 26 U.S.C. 181(a)(1)changedby H.R. 1 Sec. 70434(a)

    The bill says: Section 181(a)(1) is amended by striking "qualified film or television production, and any qualified live theatrical production," and inserting "qualified film or television production, any qualified live theatrical production, and any qualified sound recording production".

  540. 26 U.S.C. 181(a)(2)added (C)by H.R. 1 Sec. 70434(b)

    (C) Qualified sound recording production.— Paragraph (1) shall not apply to so much of the aggregate cost of any qualified sound recording production, or to so much of the aggregate, cumulative cost of all such qualified sound recording productions in the taxable year, as exceeds $150,000.

    The bill says: Section 181(a)(2) is amended by adding at the end the following new subparagraph:

  541. 26 U.S.C. 181(b)changedby H.R. 1 Sec. 70434(c)

    The bill says: Section 181(b) is amended by striking "qualified film or television production or any qualified live theatrical production" and inserting "qualified film or television production, any qualified live theatrical production, or any qualified sound recording production".

  542. 26 U.S.C. 181(c)(1)changedby H.R. 1 Sec. 70434(d)

    The bill says: Section 181(c)(1) is amended by striking "qualified film or television production or any qualified live theatrical production" and inserting "qualified film or television production, any qualified live theatrical production, or any qualified sound recording production".

  543. 26 U.S.C. 181renumberedby H.R. 1 Sec. 70434(e)

    The bill says: Section 181 is amended by redesignating subsections (f) and (g) as subsections (g) and (h), respectively, and by inserting after subsection (e) the following new subsection:

  544. 26 U.S.C. 168(k)(2)(A)(i)added (VI)by H.R. 1 Sec. 70434(g)

    (VI) which is a qualified sound recording production (as defined in subsection (f) of section 181) for which a deduction would have been allowable under section 181 without regard to subsections (a)(2) and (h) of such section or this subsection, and

    The bill says: by striking "or" at the end of subclause (IV), by inserting "or" at the end of subclause (V), and by inserting after subclause (V) the following:

  545. 26 U.S.C. 168(k)(2)(A)(i)changedby H.R. 1 Sec. 70434(g)

    The bill says: in subclauses (IV) and (V) (as so amended) by striking "without regard to subsections (a)(2) and (g)" both places it appears and inserting "without regard to subsections (a)(2) and (h)".

  546. 26 U.S.C. 168(k)(2)(H)added (iii)by H.R. 1 Sec. 70434(g)

    (iii) a qualified sound recording production shall be considered to be placed in service at the time of initial release or broadcast.

    The bill says: Section 168(k)(2)(H) is amended by striking "and" at the end of clause (i), by striking the period at the end of clause (ii) and inserting ", and", and by adding after clause (ii) the following:

  547. 26 U.S.C. 181rewrittenby H.R. 1 Sec. 70434(h)

    The bill says: The heading for section 181 is amended to read as follows: "treatment of certain qualified productions.".

  548. 26 U.S.C. 5811(a)rewrittenby H.R. 1 Sec. 70436(a)

    (a) Rate.— There shall be levied, collected, and paid on firearms transferred a tax at the rate of—(1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and(2) $0 for any firearm transferred which is not described in paragraph (1).

    The bill says: Section 5811(a) is amended to read as follows:

  549. 26 U.S.C. 5821(a)rewrittenby H.R. 1 Sec. 70436(b)

    (a) Rate.— There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—(1) $200 for each firearm made in the case of a machinegun or a destructive device, and(2) $0 for any firearm made which is not described in paragraph (1).

    The bill says: Section 5821(a) is amended to read as follows:

  550. 26 U.S.C. 4182(a)addedby H.R. 1 Sec. 70436(c)

    The bill says: Section 4182(a) is amended by adding at the end the following: "For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid."

  551. 26 U.S.C. 856(c)(4)(B)(ii)changedby H.R. 1 Sec. 70439(a)

    The bill says: Section 856(c)(4)(B)(ii) is amended by striking "20 percent" and inserting "25 percent".

  552. 26 U.S.C. 25E(g)changedby H.R. 1 Sec. 70501

    The bill says: Section 25E(g) is amended by striking "December 31, 2032" and inserting "September 30, 2025".

  553. 26 U.S.C. 30D(h)changedby H.R. 1 Sec. 70502(a)

    The bill says: Section 30D(h) is amended by striking "placed in service after December 31, 2032" and inserting "acquired after September 30, 2025".

  554. 26 U.S.C. 30D(e)(1)(B)(iii)changedby H.R. 1 Sec. 70502(b)

    The bill says: in clause (iii), by inserting "and" after the comma at the end,

  555. 26 U.S.C. 30D(e)(1)(B)(iv)changedby H.R. 1 Sec. 70502(b)

    The bill says: in clause (iv), by striking ", and" and inserting a period, and

  556. 26 U.S.C. 30D(e)(1)(B)removedby H.R. 1 Sec. 70502(b)

    The bill says: by striking clause (v), and

  557. 26 U.S.C. 30D(e)(2)(B)(ii)changedby H.R. 1 Sec. 70502(b)

    The bill says: in clause (ii), by inserting "and" after the comma at the end,

  558. 26 U.S.C. 30D(e)(2)(B)(iii)changedby H.R. 1 Sec. 70502(b)

    The bill says: in clause (iii), by striking the comma at the end and inserting a period, and

  559. 26 U.S.C. 30D(e)(2)(B)removedby H.R. 1 Sec. 70502(b)

    The bill says: by striking clauses (iv) through (vi).

  560. 26 U.S.C. 45W(g)changedby H.R. 1 Sec. 70503

    The bill says: Section 45W(g) is amended by striking "December 31, 2032" and inserting "September 30, 2025".

  561. 26 U.S.C. 30C(i)changedby H.R. 1 Sec. 70504

    The bill says: Section 30C(i) is amended by striking "December 31, 2032" and inserting "June 30, 2026".

  562. 26 U.S.C. 25C(h)changedby H.R. 1 Sec. 70505(a)

    The bill says: Section 25C(h) is amended by striking "placed in service" and all that follows through "December 31, 2032" and inserting "placed in service after December 31, 2025".

  563. 26 U.S.C. 25C(d)(2)(C)rewrittenby H.R. 1 Sec. 70505(b)

    (C) Any oil furnace or hot water boiler which—(i) meets or exceeds 2021 Energy Star efficiency criteria, and(ii) is rated by the manufacturer for use with fuel blends at least 20 percent of the volume of which consists of an eligible fuel.

    The bill says: Section 25C(d)(2)(C) is amended to read as follows:

  564. 26 U.S.C. 25D(h)changedby H.R. 1 Sec. 70506(a)

    The bill says: Section 25D(h) is amended by striking "to property placed in service after December 31, 2034" and inserting "with respect to any expenditures made after December 31, 2025".

  565. 26 U.S.C. 25D(g)(2)changedby H.R. 1 Sec. 70506(b)

    The bill says: in paragraph (2), by inserting "and" after the comma at the end,

  566. 26 U.S.C. 25D(g)(3)changedby H.R. 1 Sec. 70506(b)

    The bill says: in paragraph (3), by striking " and before January 1, 2033, 30 percent," and inserting "30 percent.", and

  567. 26 U.S.C. 25D(g)removedby H.R. 1 Sec. 70506(b)

    The bill says: by striking paragraphs (4) and (5).

  568. 26 U.S.C. 179Dadded (i)by H.R. 1 Sec. 70507

    (i) Termination.— This section shall not apply with respect to property the construction of which begins after June 30, 2026.

    The bill says: Section 179D is amended by adding at the end the following new subsection:

  569. 26 U.S.C. 45L(h)changedby H.R. 1 Sec. 70508

    The bill says: Section 45L(h) is amended by striking "December 31, 2032" and inserting "June 30, 2026".

  570. Public Law 117-169(e)(3)(B)(vi)changedby H.R. 1 Sec. 70509(a)

    The bill says: by striking subclause (I), and

  571. Public Law 117-169(e)(3)(B)(vi)renumberedby H.R. 1 Sec. 70509(a)

    The bill says: by redesignating subclauses (II) and (III) as subclauses (I) and (II), respectively.

  572. 26 U.S.C. 45U(c)added (3)by H.R. 1 Sec. 70510(a)

    (3) Restrictions relating to prohibited foreign entities.—(A) In general.— No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).(B) Other prohibited foreign entities.— No credit shall be determined under subsection (a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).

    The bill says: Section 45U(c) is amended by adding at the end the following new paragraph:

  573. 26 U.S.C. 45V(c)(3)(C)changedby H.R. 1 Sec. 70511

    The bill says: Section 45V(c)(3)(C) is amended by striking "January 1, 2033" and inserting "January 1, 2028".

  574. 26 U.S.C. 45Y(d)(1)changedby H.R. 1 Sec. 70512(a)

    The bill says: in paragraph (1), by striking "The amount of" and inserting "Subject to paragraph (4), the amount of", and

  575. 26 U.S.C. 45Y(d)changedby H.R. 1 Sec. 70512(a)

    (3) Applicable year.— For purposes of this subsection, the term applicable year means calendar year 2032.(4) Termination for wind and solar facilities.—(A) In general.— This section shall not apply with respect to any applicable facility placed in service after December 31, 2027.(B) Applicable facility.— For purposes of this paragraph, the term applicable facility means a qualified facility which—(i) uses wind to produce electricity (within the meaning of such term as used in section 45(d)(1), as determined without regard to any requirement under such section with respect to the date on which construction of property begins), or(ii) uses solar energy to produce electricity (within the meaning of such term as used in section 45(d)(4), as determined without regard to any requirement under such section with respect to the date on which construction of property begins).

    The bill says: by striking paragraph (3) and inserting the following new paragraphs:

  576. 26 U.S.C. 45Y(b)(1)added (E)by H.R. 1 Sec. 70512(b)

    (E) Material assistance from prohibited foreign entities.— The term qualified facility shall not include any facility for which construction begins after December 31, 2025, if the construction of such facility includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52)).

    The bill says: in subsection (b)(1), by adding at the end the following new subparagraph:

  577. 26 U.S.C. 45Y(g)added (13)by H.R. 1 Sec. 70512(b)

    (13) Restrictions relating to prohibited foreign entities.—(A) In general.— No credit shall be determined under subsection (a) for any taxable year if the taxpayer is—(i) a specified foreign entity (as defined in section 7701(a)(51)(B)), or(ii) a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).(B) Effective control.— In the case of a taxpayer for which section 7701(a)(51)(D)(i)(II) is determined to apply for any taxable year, no credit shall be determined under subsection (a) for such taxable year if such determination relates to a qualified facility described in subsection (b)(1).

    The bill says: in subsection (g), by adding at the end the following new paragraph:

  578. 26 U.S.C. 7701(a)added (51)by H.R. 1 Sec. 70512(c)

    (51) Prohibited foreign entity.—(A) In general.—(i) Definition.— The term prohibited foreign entity means a specified foreign entity or a foreign-influenced entity.(ii) Determination.—(I) In general.— Subject to subclause (II), for any taxable year, the determination as to whether an entity is a specified foreign entity or foreign-influenced entity shall be made as of the last day of such taxable year.(II) Initial taxable year.— For purposes of the first taxable year beginning after the date of enactment of this paragraph, the determination as to whether an entity is a specified foreign entity described in clauses (i) through (iv) of subparagraph (B) shall be made as of the first day of such taxable year.(B) Specified foreign entity.— For purposes of this paragraph, the term specified foreign entity means—(i) a foreign entity of concern described in subparagraph (A), (B), (D), or (E) of section 9901(8) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (Public Law 116–283; 15 U.S.C. 4651),(ii) an entity identified as a Chinese military company operating in the United States in accordance with section 1260H of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (Public Law 116–283; 10 U.S.C. 113 note),(iii) an entity included on a list required by clause (i), (ii), (iv), or (v) of section 2(d)(2)(B) of Public Law 117–78 (135 Stat. 1527),(iv) an entity specified under section 154(b) of the National Defense Authorization Act for Fiscal Year 2024 (Public Law 118–31; 10 U.S.C. note prec. 4651), or(v) a foreign-controlled entity.(C) Foreign-controlled entity.— For purposes of subparagraph (B), the term foreign-controlled entity means—(i) the government (including any level of government below the national level) of a covered nation,(ii) an agency or instrumentality of a government described in clause (i),(iii) a person who is a citizen or national of a covered nation, provided that such person is not an individual who is a citizen, national, or lawful permanent resident of the United States,(iv) an entity or a qualified business unit (as defined in section 989(a)) incorporated or organized under the laws of, or having its principal place of business in, a covered nation, or(v) an entity (including subsidiary entities) controlled (as determined under subparagraph (G)) by an entity described in clause (i), (ii), (iii), or (iv).(D) Foreign-influenced entity.—(i) In general.— For purposes of subparagraph (A), the term foreign-influenced entity means an entity—(I) with respect to which, during the taxable year—(aa) a specified foreign entity has the direct authority to appoint a covered officer of such entity,(bb) a single specified foreign entity owns at least 25 percent of such entity,(cc) one or more specified foreign entities own in the aggregate at least 40 percent of such entity, or(dd) at least 15 percent of the debt of such entity has been issued, in the aggregate, to 1 or more specified foreign entities, or(II) which, during the previous taxable year, made a payment to a specified foreign entity pursuant to a contract, agreement, or other arrangement which entitles such specified foreign entity (or an entity related to such specified foreign entity) to exercise effective control over—(aa) any qualified facility or energy storage technology of the taxpayer (or any person related to the taxpayer), or(bb) with respect to any eligible component produced by the taxpayer (or any person related to the taxpayer)—(AA) the extraction, processing, or recycling of any applicable critical mineral, or(BB) the production of an eligible component which is not an applicable critical mineral.(ii) Effective control.—(I) In general.—(aa) General rule.— Subject to subclause (II), for purposes of clause (i)(II), the term effective control means 1 or more agreements or arrangements similar to those described in subclauses (II) and (III) which provide 1 or more contractual counterparties of a taxpayer with specific authority over key aspects of the production of eligible components, energy generation in a qualified facility, or energy storage which are not included in the measures of control through authority, ownership, or debt held which are described in clause (i)(I).(bb) Guidance.— The Secretary shall issue such guidance as is necessary to carry out the purposes of this clause, including the establishment of rules to prevent entities from evading, circumventing, or abusing the application of the restrictions described subparagraph (C) and subclauses (II) and (III) of this clause through a contract, agreement, or other arrangement.(II) Application of rules prior to issuance of guidance.— During any period prior to the date that the guidance described in subclause (I)(bb) is issued by the Secretary, for purposes of clause (i)(II), the term effective control means the unrestricted contractual right of a contractual counterparty to—(aa) determine the quantity or timing of production of an eligible component produced by the taxpayer,(bb) determine the amount or timing of activities related to the production of electricity undertaken at a qualified facility of the taxpayer or the storage of electrical energy in energy storage technology of the taxpayer,(cc) determine which entity may purchase or use the output of a production unit of the taxpayer that produces eligible components,(dd) determine which entity may purchase or use the output of a qualified facility of the taxpayer,(ee) restrict access to data critical to production or storage of energy undertaken at a qualified facility of the taxpayer, or to the site of production or any part of a qualified facility or energy storage technology of the taxpayer, to the personnel or agents of such contractual counterparty, or(ff) on an exclusive basis, maintain, repair, or operate any plant or equipment which is necessary to the production by the taxpayer

    The bill says: Section 7701(a) is amended by adding at the end the following new paragraphs:

  579. 26 U.S.C. 45Yadded (h)by H.R. 1 Sec. 70512(d)

    (h) Denial of credit for wind and solar leasing arrangements.— No credit shall be determined under this section with respect to any production of electricity during the taxable year with respect to property described in paragraph (1) or (4) of section 25D(d) (as applied by substituting "lessee" for "taxpayer") if the taxpayer rents or leases such property to a third party during such taxable year.

    The bill says: Section 45Y is amended by adding at the end the following new subsection:

  580. 26 U.S.C. 45Y(b)(2)(C)added (iii)by H.R. 1 Sec. 70512(e)

    (iii) Existing studies.— For purposes of clause (i), in determining greenhouse gas emissions rates for types or categories of facilities for the purpose of determining whether a facility satisfies the requirements under paragraph (1), the Secretary shall consider studies published on or before the date of enactment of this clause which demonstrate a net lifecycle greenhouse gas emissions rate which is not greater than zero using widely accepted lifecycle assessment concepts, such as concepts described in standards developed by the International Organization for Standardization.

    The bill says: Section 45Y(b)(2)(C) is amended by adding at the end the following new clause:

  581. 26 U.S.C. 45(b)(11)(B)(ii)(II)changedby H.R. 1 Sec. 70512(f)

    The bill says: in clause (ii)(II), by striking "or" at the end,

  582. 26 U.S.C. 45(b)(11)(B)(iii)(II)changedby H.R. 1 Sec. 70512(f)

    The bill says: in clause (iii)(II), by striking the period at the end and inserting ", or", and

  583. 26 U.S.C. 45(b)(11)(B)added (iv)by H.R. 1 Sec. 70512(f)

    (iv) for purposes of any qualified facility which is an advanced nuclear facility, a metropolitan statistical area which has (or, at any time during the period beginning after December 31, 2009, had) 0.17 percent or greater direct employment related to the advancement of nuclear power, including employment related to—(I) an advanced nuclear facility,(II) advanced nuclear power research and development,(III) nuclear fuel cycle research, development, or production, including mining, enrichment, manufacture, storage, disposal, or recycling of nuclear fuel, and(IV) the manufacturing or assembly of components used in an advanced nuclear facility.

    The bill says: by adding at the end the following new clause:

  584. 26 U.S.C. 45(b)(11)added (C)by H.R. 1 Sec. 70512(f)

    (C) Advanced nuclear facilities.—(i) In general.— Subject to clause (ii), for purposes of subparagraph (B)(iv), the term advanced nuclear facility means any nuclear facility the reactor design for which is approved in the manner described in section 45J(d)(2).(ii) Special rule.— For purposes of clause (i), a facility shall be deemed to have a reactor design which is approved in the manner described in section 45J(d)(2) if the Nuclear Regulatory Commission has authorized construction and issued a site-specific construction permit or combined license with respect to such facility (without regard to whether the reactor design was approved after December 31, 1993).

    The bill says: by adding at the end the following new subparagraph:

  585. 26 U.S.C. 48E(a)(3)(A)(i)changedby H.R. 1 Sec. 70512(f)

    The bill says: Section 48E(a)(3)(A)(i) is amended by inserting ", as applied without regard to clause (iv) thereof" after "section 45(b)(11)(B)".

  586. 26 U.S.C. 45Y(b)(1)renumberedby H.R. 1 Sec. 70512(g)

    The bill says: by redesignating subparagraph (D) as subparagraph (E), and

  587. 26 U.S.C. 45Y(b)(1)added (D)by H.R. 1 Sec. 70512(g)

    (D) Determination of capacity.— For purposes of subparagraph (C), additions of capacity of a facility shall be determined in any reasonable manner, including based on—(i) determinations by, or reports to, the Federal Energy Regulatory Commission (including interconnection agreements), the Nuclear Regulatory Commission, or any similar entity, reflecting additions of capacity,(ii) determinations or reports reflecting additions of capacity made by an independent professional engineer,(iii) reports to, or issued by, regional transmission organizations or independent system operators reflecting additions of capacity, or(iv) any other method or manner provided by the Secretary.

    The bill says: by inserting after subparagraph (C) the following new subparagraph:

  588. 26 U.S.C. 6418(g)added (5)by H.R. 1 Sec. 70512(h)

    (5) Prohibition on transfer of credits to specified foreign entities.— With respect to any eligible credit described in clause (iii), (iv), (vi), (vii), (viii), or (xi) of subsection (f)(1)(A), an eligible taxpayer may not elect to transfer any portion of such credit to a taxpayer that is a specified foreign entity (as defined in section 7701(a)(51)(B)).

    The bill says: Section 6418(g) is amended by adding at the end the following new paragraph:

  589. 26 U.S.C. 6501renumberedby H.R. 1 Sec. 70512(i)

    The bill says: by redesignating subsection (o) as subsection (p), and

  590. 26 U.S.C. 6501added (o)by H.R. 1 Sec. 70512(i)

    (o) Material assistance from a prohibited foreign entity.— In the case of a deficiency attributable to an error with respect to the determination under section 7701(a)(52) for any taxable year, such deficiency may be assessed at any time within 6 years after the return for such year was filed.

    The bill says: by inserting after subsection (n) the following new subsection:

  591. 26 U.S.C. 6662added (m)by H.R. 1 Sec. 70512(j)

    (m) Substantial understatement of income tax due to disallowance of applicable energy credits.—(1) In general.— In the case of a taxpayer for which there is a disallowance of an applicable energy credit for any taxable year, for purposes of determining whether there is a substantial understatement of income tax for such taxable year, subsection (d)(1) shall be applied—(A) in subparagraphs (A) and (B), by substituting "1 percent" for "10 percent" each place it appears, and(B) without regard to subparagraph (C).(2) Disallowance of an applicable energy credit.— For purposes of this subsection, the term disallowance of an applicable energy credit means the disallowance of a credit under section 45X, 45Y, or 48E by reason of overstating the material assistance cost ratio (as determined under section 7701(a)(52)) with respect to any qualified facility, energy storage technology, or facility which produces eligible components.

    The bill says: Section 6662 is amended by adding at the end the following new subsection:

  592. 26 U.S.C. 6417(d)(6)added (D)by H.R. 1 Sec. 70512(j)

    (D) Disallowance of an applicable energy credit.— In the case of an applicable entity which made an election under subsection (a) with respect to an applicable credit for which there is a disallowance described in section 6662(m)(2), subparagraph (A) shall apply with respect to any excessive payment resulting from such disallowance.

    The bill says: Section 6417(d)(6) is amended by adding at the end the following new subparagraph:

  593. 26 U.S.C. 6696changedby H.R. 1 Sec. 70512(k)

    The bill says: in the heading, by striking "and 6695A" and inserting "6695A, and 6695B",

  594. 26 U.S.C. 6696changedby H.R. 1 Sec. 70512(k)

    The bill says: in subsections (a), (b), and (e), by striking "and 6695A" each place it appears and inserting "6695A, and 6695B",

  595. 26 U.S.C. 6696(c)changedby H.R. 1 Sec. 70512(k)

    The bill says: in subsection (c), by striking "or 6695A" and inserting "6695A, or 6695B", and

  596. 26 U.S.C. 6696(d)(1)changedby H.R. 1 Sec. 70512(k)

    The bill says: in paragraph (1), by inserting "(or, in the case of any penalty under section 6695B, 6 years)" after "assessed within 3 years", and

  597. 26 U.S.C. 6696(d)(2)changedby H.R. 1 Sec. 70512(k)

    The bill says: in paragraph (2), by inserting "(or, in the case of any claim for refund of an overpayment of any penalty assessed under section 6695B, 6 years)" after "filed within 3 years".

  598. 26 U.S.C. 48E(e)(1)changedby H.R. 1 Sec. 70513(a)

    The bill says: in paragraph (1), by striking "The amount of" and inserting "Subject to paragraph (4), the amount of", and

  599. 26 U.S.C. 48E(e)added (4)by H.R. 1 Sec. 70513(a)

    (4) Termination for wind and solar facilities.—(A) In general.— This section shall not apply to any qualified property placed in service by the taxpayer after December 31, 2027, which is part of an applicable facility.(B) Applicable facility.— For purposes of this paragraph, the term applicable facility means a qualified facility which—(i) uses wind to produce electricity (within the meaning of such term as used in section 45(d)(1), as determined without regard to any requirement under such section with respect to the date on which construction of property begins), or(ii) uses solar energy to produce electricity (within the meaning of such term as used in section 45(d)(4), as determined without regard to any requirement under such section with respect to the date on which construction of property begins).(C) Exception.— This paragraph shall not apply with respect to any energy storage technology which is placed in service at any applicable facility.

    The bill says: by adding at the end the following new paragraph:

  600. 26 U.S.C. 48E(b)renumberedby H.R. 1 Sec. 70513(b)

    The bill says: by redesignating paragraph (6) as paragraph (7), and

  601. 26 U.S.C. 48E(b)added (6)by H.R. 1 Sec. 70513(b)

    (6) Material assistance from prohibited foreign entities.— The terms qualified facility and qualified interconnection property shall not include any facility or property the construction, reconstruction, or erection of which begins after December 31, 2025, if the construction, reconstruction, or erection of such facility or property includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52)).

    The bill says: by inserting after paragraph (5) the following new paragraph:

  602. 26 U.S.C. 48E(c)added (3)by H.R. 1 Sec. 70513(b)

    (3) Material assistance from prohibited foreign entities.— The term energy storage technology shall not include any property the construction of which begins after December 31, 2025, if the construction of such property includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52)).

    The bill says: in subsection (c), by adding at the end the following new paragraph:

  603. 26 U.S.C. 48E(d)added (6)by H.R. 1 Sec. 70513(b)

    (6) Restrictions relating to prohibited foreign entities.—(A) In general.— No credit shall be determined under subsection (a) for any taxable year if the taxpayer is—(i) a specified foreign entity (as defined in section 7701(a)(51)(B)), or(ii) a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).(B) Effective control.— In the case of a taxpayer for which section 7701(a)(51)(D)(i)(II) is determined to apply for any taxable year, no credit shall be determined under subsection (a) for such taxable year if such determination relates to a qualified facility described in subsection (b)(3) or energy storage technology described in subsection (c)(2).

    The bill says: Section 48E(d) is amended by adding at the end the following new paragraph:

  604. 26 U.S.C. 50(a)renumberedby H.R. 1 Sec. 70513(b)

    The bill says: by redesignating paragraphs (4) through (6) as paragraphs (5) through (7), respectively,

  605. 26 U.S.C. 50(a)added (4)by H.R. 1 Sec. 70513(b)

    (4) Payments to prohibited foreign entities.—(A) In general.— If there is an applicable payment made by a specified taxpayer before the close of the 10-year period beginning on the date such taxpayer placed in service investment credit property which is eligible for the clean electricity investment credit under section 48E(a), then the tax under this chapter for the taxable year in which such applicable payment occurs shall be increased by 100 percent of the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted solely from reducing to zero any credit determined under section 46 which is attributable to the clean electricity investment credit under section 48E(a) with respect to such property.(B) Applicable payment.— For purposes of this paragraph, the term applicable payment means, with respect to any taxable year, a payment or payments described in section 7701(a)(51)(D)(i)(II).(C) Specified taxpayer.— For purposes of this paragraph, the term specified taxpayer means any taxpayer who has been allowed a credit under section 48E(a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph.

    The bill says: by inserting after paragraph (3) the following new paragraph:

  606. 26 U.S.C. 50(a)(5)changedby H.R. 1 Sec. 70513(b)

    The bill says: in paragraph (5), as redesignated by clause (i), by striking "or any applicable transaction to which paragraph (3)(A) applies," and inserting "any applicable transaction to which paragraph (3)(A) applies, or any applicable payment to which paragraph (4)(A) applies,", and

  607. 26 U.S.C. 50(a)(7)changedby H.R. 1 Sec. 70513(b)

    The bill says: in paragraph (7), as redesignated by clause (i), by striking "or (3)" and inserting "(3), or (4)".

  608. 26 U.S.C. 1371(d)(1)changedby H.R. 1 Sec. 70513(b)

    The bill says: Section 1371(d)(1) is amended by striking "section 50(a)(5)" and inserting "section 50(a)(6)".

  609. 26 U.S.C. 6418(g)(3)changedby H.R. 1 Sec. 70513(b)

    The bill says: Section 6418(g)(3) is amended by striking "subsection (a)(5)" each place it appears and inserting "subsection (a)(7)".

  610. 26 U.S.C. 48Erenumberedby H.R. 1 Sec. 70513(c)

    The bill says: by redesignating subsection (i) as subsection (j), and

  611. 26 U.S.C. 48Eadded (i)by H.R. 1 Sec. 70513(c)

    (i) Denial of credit for expenditures for wind and solar leasing arrangements.— No credit shall be determined under this section for any qualified investment during the taxable year with respect to property described in paragraph (1) or (4) of section 25D(d) (as applied by substituting "lessee" for "taxpayer") if the taxpayer rents or leases such property to a third party during such taxable year.

    The bill says: by inserting after subsection (h) the following new subsection:

  612. 26 U.S.C. 50added (e)by H.R. 1 Sec. 70513(c)

    (e) Rules for geothermal heat pumps.— For purposes of this section and section 168, the ownership of energy property described in section 48(a)(3)(A)(vii) shall be determined without regard to whether such property is readily usable by a person other than the lessee or service recipient.

    The bill says: Section 50 is amended by adding at the end the following new subsection:

  613. 26 U.S.C. 48E(a)(3)rewrittenby H.R. 1 Sec. 70513(d)

    (B) Domestic content.— Rules similar to the rules of section 48(a)(12) shall apply, except that, for purposes of subparagraph (B) of such section and the application of rules similar to the rules of section 45(b)(9)(B), the adjusted percentage (as determined under section 45(b)(9)(C)) shall be determined as follows:(i) In the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins before June 16, 2025, 40 percent (or, in the case of a qualified facility which is an offshore wind facility, 20 percent).(ii) In the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins on or after June 16, 2025, and before January 1, 2026, 45 percent (or, in the case of a qualified facility which is an offshore wind facility, 27.5 percent).(iii) In the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins during calendar year 2026, 50 percent (or, in the case of a qualified facility which is an offshore wind facility, 35 percent).(iv) In the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins after December 31, 2026, 55 percent.

    The bill says: Subparagraph (B) of section 48E(a)(3) is amended to read as follows:

  614. 26 U.S.C. 48(a)(2)(A)(ii)changedby H.R. 1 Sec. 70513(e)

    The bill says: in subparagraph (A)(ii), by striking "2 percent" and inserting "0 percent", and

  615. 26 U.S.C. 48(a)(2)added (C)by H.R. 1 Sec. 70513(e)

    (C) Nonapplication of increases to energy percentage.— For purposes of energy property described in subparagraph (A)(ii), the energy percentage applicable to such property pursuant to such subparagraph shall not be increased or otherwise adjusted by any provision of this section.

    The bill says: by adding at the end the following new subparagraph:

  616. 26 U.S.C. 45X(d)rewrittenby H.R. 1 Sec. 70514(a)

    (4) Sale of integrated components.—(A) In general.— For purposes of this section, a person shall be treated as having sold an eligible component to an unrelated person if—(i) such component (referred to in this paragraph as the primary component) is integrated, incorporated, or assembled into another eligible component (referred to in this paragraph as the secondary component) produced within the same manufacturing facility as the primary component, and(ii) the secondary component is sold to an unrelated person.(B) Additional requirements.— Subparagraph (A) shall only apply with respect to a secondary component for which not less than 65 percent of the total direct material costs which are paid or incurred (within the meaning of section 461 and any regulations issued under section 263A) by the taxpayer to produce such secondary component are attributable to primary components which are mined, produced, or manufactured in the United States.

    The bill says: Paragraph (4) of section 45X(d) is amended to read as follows:

  617. 26 U.S.C. 45X(b)(3)changedby H.R. 1 Sec. 70514(b)

    The bill says: in the heading, by inserting "and termination" after "Phase out",

  618. 26 U.S.C. 45X(b)(3)(A)changedby H.R. 1 Sec. 70514(b)

    The bill says: in subparagraph (A), in the matter preceding clause (i), by striking "subparagraph (C)" and inserting "subparagraphs (C) and (D)", and

  619. 26 U.S.C. 45X(b)(3)changedby H.R. 1 Sec. 70514(b)

    (C) Phase out for applicable critical minerals other than metallurgical coal.—(i) In general.— In the case of any applicable critical mineral (other than metallurgical coal) produced after December 31, 2030, the amount determined under this subsection with respect to such mineral shall be equal to the product of—(I) the amount determined under paragraph (1) with respect to such mineral, as determined without regard to this subparagraph, multiplied by(II) the phase out percentage under clause (ii).(ii) Phase out percentage for applicable critical minerals other than metallurgical coal.— The phase out percentage under this clause is equal to—(I) in the case of any applicable critical mineral produced during calendar year 2031, 75 percent,(II) in the case of any applicable critical mineral produced during calendar year 2032, 50 percent,(III) in the case of any applicable critical mineral produced during calendar year 2033, 25 percent, and(IV) in the case of any applicable critical mineral produced after December 31, 2033, 0 percent.(D) Termination for wind energy components.— This section shall not apply to any wind energy component produced and sold after December 31, 2027.(E) Termination for metallurgical coal.— This section shall not apply to any metallurgical coal produced after December 31, 2029.

    The bill says: by striking subparagraph (C) and inserting the following:

  620. 26 U.S.C. 45X(c)(1)added (C)by H.R. 1 Sec. 70514(c)

    (C) Material assistance from prohibited foreign entities.— In the case of taxable years beginning after the date of enactment of this subparagraph, the term eligible component shall not include any property which includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52), as applied by substituting "used in a product sold before January 1, 2027" for "used in a product sold before January 1, 2030" in subparagraph (D)(iv)(II)(bb) thereof).

    The bill says: in subsection (c)(1), by adding at the end the following new subparagraph:

  621. 26 U.S.C. 45X(d)added (4)by H.R. 1 Sec. 70514(c)

    (4) Restrictions relating to prohibited foreign entities.—(A) In general.— No credit shall be determined under subsection (a) for any taxable year if the taxpayer is—(i) a specified foreign entity (as defined in section 7701(a)(51)(B)), or(ii) a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).(B) Effective control.— In the case of a taxpayer for which section 7701(a)(51)(D)(i)(II) is determined to apply for any taxable year, no credit shall be determined under subsection (a) for such taxable year if such determination relates to an eligible component described in subsection (c)(1).

    The bill says: in subsection (d), as amended by subsection (a) of this section, by adding at the end the following new paragraph:

  622. 26 U.S.C. 45X(c)(5)(B)(iii)(I)(bb)changedby H.R. 1 Sec. 70514(d)

    The bill says: in subclause (I)(bb), by striking "and" at the end,

  623. 26 U.S.C. 45X(c)(5)(B)(iii)(II)changedby H.R. 1 Sec. 70514(d)

    The bill says: in subclause (II), by striking the period at the end and inserting ", and", and

  624. 26 U.S.C. 45X(c)(5)(B)(iii)added (III)by H.R. 1 Sec. 70514(d)

    (III) which is comprised of all other essential equipment needed for battery functionality, such as current collector assemblies and voltage sense harnesses, or any other essential energy collection equipment.

    The bill says: by adding at the end the following new subclause:

  625. 26 U.S.C. 45X(c)(6)renumberedby H.R. 1 Sec. 70514(e)

    The bill says: by redesignating subparagraphs (R) through (Z) as subparagraphs (S) through (AA), respectively, and

  626. 26 U.S.C. 45X(c)(6)added (R)by H.R. 1 Sec. 70514(e)

    (R) Metallurgical coal.— Metallurgical coal which is suitable for use in the production of steel (within the meaning of the notice published by the Department of Energy entitled ‘Critical Material List; Addition of Metallurgical Coal Used for Steelmaking’ (90 Fed. Reg. 22711 (May 29, 2025))), regardless of whether such production occurs inside or outside of the United States.

    The bill says: by inserting after subparagraph (Q) the following new subparagraph:

  627. 26 U.S.C. 45X(b)(1)(M)changedby H.R. 1 Sec. 70514(e)

    The bill says: Section 45X(b)(1)(M) is amended by inserting "(2.5 percent in the case of metallurgical coal)" after "10 percent".

  628. 26 U.S.C. 48C(e)(3)(C)changedby H.R. 1 Sec. 70515(a)

    The bill says: Section 48C(e)(3)(C) is amended by striking "shall be increased" and inserting "shall not be increased".

  629. 26 U.S.C. 45Z(f)(1)(A)(i)(II)(bb)changedby H.R. 1 Sec. 70521(a)

    The bill says: in clause (i)(II)(bb), by striking "and" at the end,

  630. 26 U.S.C. 45Z(f)(1)(A)(ii)changedby H.R. 1 Sec. 70521(a)

    The bill says: in clause (ii), by striking the period at the end and inserting ", and", and

  631. 26 U.S.C. 45Z(f)(1)(A)added (iii)by H.R. 1 Sec. 70521(a)

    (iii) such fuel is exclusively derived from a feedstock which was produced or grown in the United States, Mexico, or Canada.

    The bill says: by adding at the end the following new clause:

  632. 26 U.S.C. 45Z(b)(1)changedby H.R. 1 Sec. 70521(b)

    The bill says: by striking subparagraph (C) and inserting the following:

  633. 26 U.S.C. 45Z(b)(1)added (E)by H.R. 1 Sec. 70521(b)

    (E) Prohibition on negative emission rates.— For purposes of this section, the emissions rate for a transportation fuel may not be less than zero.

    The bill says: by adding at the end the following new subparagraph:

  634. 26 U.S.C. 45Z(b)(1)(B)added (iv)by H.R. 1 Sec. 70521(c)

    (iv) Exclusion of indirect land use changes.— Notwithstanding clauses (i), (ii), and (iii), the emissions rate shall be adjusted as necessary to exclude any emissions attributed to indirect land use change. Any such adjustment shall be based on regulations or methodologies determined by the Secretary.(v) Animal manures.— With respect to any transportation fuel which is derived from animal manure, the Secretary—(I) shall provide a distinct emissions rate with respect to such fuel based on the specific animal manure feedstock, which may include dairy manure, swine manure, poultry manure, or any other sources as are determined appropriate by the Secretary, and(II) notwithstanding subparagraph (E), may provide an emissions rate that is less than zero.

    The bill says: Section 45Z(b)(1)(B) is amended by adding at the end the following new clauses:

  635. 26 U.S.C. 45Z(b)(1)(B)(i)changedby H.R. 1 Sec. 70521(c)

    The bill says: Section 45Z(b)(1)(B)(i) is amended by striking "clauses (ii) and (iii)" and inserting "clauses (ii), (iii), (iv), and (v)".

  636. 26 U.S.C. 45Z(g)changedby H.R. 1 Sec. 70521(d)

    The bill says: Section 45Z(g) is amended by striking "December 31, 2027" and inserting "December 31, 2029".

  637. 26 U.S.C. 45Z(d)(5)(A)(ii)changedby H.R. 1 Sec. 70521(e)

    The bill says: in clause (ii), by striking "and" at the end,

  638. 26 U.S.C. 45Z(d)(5)(A)(iii)changedby H.R. 1 Sec. 70521(e)

    The bill says: in clause (iii), by striking the period at the end and inserting ", and", and

  639. 26 U.S.C. 45Z(d)(5)(A)added (iv)by H.R. 1 Sec. 70521(e)

    (iv) is not produced from a fuel for which a credit under this section is allowable.

    The bill says: by adding at the end the following new clause:

  640. 26 U.S.C. 45Z(d)(5)added (C)by H.R. 1 Sec. 70521(e)

    (C) Regulations and guidance.— The Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of subparagraph (A)(iv).

    The bill says: by adding at the end the following new subparagraph:

  641. 26 U.S.C. 45Z(f)(3)addedby H.R. 1 Sec. 70521(f)

    The bill says: Section 45Z(f)(3) is amended by adding at the end the following: "The Secretary may prescribe additional related person rules similar to the rule described in the preceding sentence for entities which are not described in such sentence, including rules for related persons with respect to which the taxpayer has reason to believe will sell fuel to an unrelated person in a manner described in subsection (a)(4).".

  642. 26 U.S.C. 6426(k)added (4)by H.R. 1 Sec. 70521(g)

    (4) Coordination of credits.— With respect to any gallon of sustainable aviation fuel in a qualified mixture, this subsection shall not apply to any such gallon for which a credit under section 45Z is allowable (as determined without regard to subsection (a)(1)(A) of such section).

    The bill says: Section 6426(k) is amended by adding at the end the following new paragraph:

  643. 26 U.S.C. 45Z(a)rewrittenby H.R. 1 Sec. 70521(g)

    (3) Definition of sustainable aviation fuel.— For purposes of this section, the term sustainable aviation fuel means liquid fuel, the portion of which is not kerosene, which is sold for use in an aircraft and which—(A) meets the requirements of—(i) ASTM International Standard D7566, or(ii) the Fischer Tropsch provisions of ASTM International Standard D1655, Annex A1, and(B) is not derived from palm fatty acid distillates or petroleum.

    The bill says: Paragraph (3) of section 45Z(a) is amended to read as follows:

  644. 26 U.S.C. 45Z(c)(1)changedby H.R. 1 Sec. 70521(g)

    The bill says: Section 45Z(c)(1) is amended by striking ", the $1.00 amount in subsection (a)(2)(B), the 35 cent amount in subsection (a)(3)(A)(i), and the $1.75 amount in subsection (a)(3)(A)(ii)" and inserting "and the $1.00 amount in subsection (a)(2)(B)".

  645. Public Law 117-169(b)(5)changedby H.R. 1 Sec. 70521(i)

    The bill says: Section 13704(b)(5) of Public Law 117–169 is amended by striking "after "section 6426(k)(3)),"" and inserting "after "section 40B),"".

  646. 26 U.S.C. 40A(b)(4)(A)changedby H.R. 1 Sec. 70521(j)

    The bill says: in subparagraph (A), by striking "10 cents" and inserting "20 cents",

  647. 26 U.S.C. 40A(b)(4)(B)changedby H.R. 1 Sec. 70521(j)

    The bill says: in subparagraph (B), by inserting "in a manner which complies with the requirements under section 45Z(f)(1)(A)(iii)" after "produced by an eligible small agri-biodiesel producer", and

  648. 26 U.S.C. 40A(b)(4)added (D)by H.R. 1 Sec. 70521(j)

    (D) Coordination with clean fuel production credit.— The credit determined under this paragraph with respect to any gallon of fuel shall be in addition to any credit determined under section 45Z with respect to such gallon of fuel.

    The bill says: by adding at the end the following new subparagraph:

  649. 26 U.S.C. 40A(g)changedby H.R. 1 Sec. 70521(j)

    The bill says: in subsection (g), by inserting "(or, in the case of the small agri-biodiesel producer credit, any sale or use after December 31, 2026)" after "December 31, 2024".

  650. 26 U.S.C. 6418(f)(1)(A)added (xii)by H.R. 1 Sec. 70521(j)

    (xii) So much of the biodiesel fuels credit determined under section 40A which consists of the small agri-biodiesel producer credit determined under subsection (b)(4) of such section.

    The bill says: Section 6418(f)(1)(A) is amended by adding at the end the following new clause:

  651. 26 U.S.C. 45Z(f)added (8)by H.R. 1 Sec. 70521(k)

    (8) Restrictions relating to prohibited foreign entities.—(A) In general.— No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).(B) Other prohibited foreign entities.— No credit shall be determined under subsection (a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).

    The bill says: Section 45Z(f) is amended by adding at the end the following new paragraph:

  652. 26 U.S.C. 45Q(f)added (10)by H.R. 1 Sec. 70522(a)

    (10) Restrictions relating to prohibited foreign entities.— No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is—(A) a specified foreign entity (as defined in section 7701(a)(51)(B)), or(B) a foreign-influenced entity (as defined in section 7701(a)(51)(D), determined without regard to clause (i)(II) thereof).

    The bill says: Section 45Q(f) is amended by adding at the end the following new paragraph:

  653. 26 U.S.C. 45Q(a)(2)(B)(ii)changedby H.R. 1 Sec. 70522(b)

    The bill says: in paragraph (2)(B)(ii), by adding "and" at the end,

  654. 26 U.S.C. 45Q(a)(3)changedby H.R. 1 Sec. 70522(b)

    (B)(i) disposed of by the taxpayer in secure geological storage and not used by the taxpayer as described in clause (ii) or (iii),(ii) used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of by the taxpayer in secure geological storage, or(iii) utilized by the taxpayer in a manner described in subsection (f)(5).

    The bill says: in paragraph (3), by striking subparagraph (B) and inserting the following:

  655. 26 U.S.C. 45Q(a)removedby H.R. 1 Sec. 70522(b)

    The bill says: by striking paragraph (4),

  656. 26 U.S.C. 45Q(b)(1)changedby H.R. 1 Sec. 70522(b)

    (A) In general.— Except as provided in subparagraph (B) or (C), the applicable dollar amount shall be an amount equal to—(i) for any taxable year beginning in a calendar year after 2024 and before 2027, $17, and(ii) for any taxable year beginning in a calendar year after 2026, an amount equal to the product of $17 and the inflation adjustment factor for such calendar year determined under section 43(b)(3)(B) for such calendar year, determined by substituting "2025" for "1990".

    The bill says: by striking subparagraph (A) and inserting the following:

  657. 26 U.S.C. 45Q(b)(1)(B)changedby H.R. 1 Sec. 70522(b)

    The bill says: in subparagraph (B), by striking "shall be applied" and all that follows through the period and inserting "shall be applied by substituting "$36" for "$17" each place it appears.",

  658. 26 U.S.C. 45Q(b)(2)(B)changedby H.R. 1 Sec. 70522(b)

    The bill says: in paragraph (2)(B), by striking "paragraphs (3)(A) and (4)(A)" and inserting "paragraph (3)(A)", and

  659. 26 U.S.C. 45Q(b)(3)changedby H.R. 1 Sec. 70522(b)

    The bill says: in paragraph (3), by striking "the dollar amounts applicable under paragraph (3) or (4)" and inserting "the dollar amount applicable under paragraph (3)",

  660. 26 U.S.C. 45Q(f)(5)(B)(i)changedby H.R. 1 Sec. 70522(b)

    The bill says: in paragraph (5)(B)(i), by striking "(4)(B)(ii)" and inserting "(3)(B)(iii)", and

  661. 26 U.S.C. 45Q(f)(9)changedby H.R. 1 Sec. 70522(b)

    The bill says: in paragraph (9), by striking "paragraphs (3) and (4) of subsection (a)" and inserting "subsection (a)(3)", and

  662. 26 U.S.C. 45Q(h)(3)(A)(ii)changedby H.R. 1 Sec. 70522(b)

    The bill says: in subsection (h)(3)(A)(ii), by striking "paragraph (3)(A) or (4)(A) of subsection (a)" and inserting "subsection (a)(3)(A)".

  663. 26 U.S.C. 6417(d)(3)(C)(i)(II)(bb)changedby H.R. 1 Sec. 70522(c)

    The bill says: Section 6417(d)(3)(C)(i)(II)(bb) is amended by striking "paragraph (3)(A) or (4)(A) of section 45Q(a)" and inserting "section 45Q(a)(3)(A)".

  664. 26 U.S.C. 56A(c)(13)changedby H.R. 1 Sec. 70523(a)

    (A) reduced by—(i) depreciation deductions allowed under section 167 with respect to property to which section 168 applies to the extent of the amount allowed as deductions in computing taxable income for the year, and(ii) any deduction allowed for expenses under section 263(c) (including any deduction for such expenses under section 59(e) or 291(b)(2)) with respect to property described therein to the extent of the amount allowed as deductions in computing taxable income for the year, and

    The bill says: by striking subparagraph (A) and inserting the following:

  665. 26 U.S.C. 56A(c)(13)changedby H.R. 1 Sec. 70523(a)

    (i) to disregard any amount of—(I) depreciation expense that is taken into account on the taxpayer's applicable financial statement with respect to such property, and(II) depletion expense that is taken into account on the taxpayer’s applicable financial statement with respect to the intangible drilling and development costs of such property, and

    The bill says: by striking subparagraph (B)(i) and inserting the following:

  666. 26 U.S.C. 7704(d)(1)(E)changedby H.R. 1 Sec. 70524(a)

    income and gains derived from—(i) the exploration

    The bill says: by striking "income and gains derived from the exploration" and inserting the following:

  667. 26 U.S.C. 7704(d)(1)(E)changedby H.R. 1 Sec. 70524(a)

    The bill says: by inserting "or" before "industrial source", and

  668. 26 U.S.C. 7704(d)(1)(E)changedby H.R. 1 Sec. 70524(a)

    (ii) the transportation or storage of—(I) any fuel described in subsection (b), (c), (d), (e), or (k) of section 6426, or any alcohol fuel defined in section 6426(b)(4)(A) or any biodiesel fuel as defined in section 40A(d)(1) or sustainable aviation fuel as defined in section 40B(d)(1), or(II) liquified hydrogen or compressed hydrogen,(iii) in the case of a qualified facility (as defined in section 45Q(d), without regard to any date by which construction of the facility or equipment is required to begin) not less than 50 percent of the total carbon oxide production of which is qualified carbon oxide (as defined in section 45Q(c))—(I) the generation, availability for such generation, or storage of electric power at such facility, or(II) the capture of carbon dioxide by such facility,(iv) the production of electricity from any advanced nuclear facility (as defined in section 45J(d)(2)),(v) the production of electricity or thermal energy exclusively using a qualified energy resource described in subparagraph (D) or (H) of section 45(c)(1), or(vi) the operation of energy property described in clause (iii) or (vii) of section 48(a)(3)(A) (determined without regard to any requirement under such section with respect to the date on which construction of property begins).

    The bill says: by striking "or the transportation or storage" and all that follows and inserting the following:

  669. 26 U.S.C. 6206changedby H.R. 1 Sec. 70525(b)

    The bill says: by striking "or 6427" each place it appears and inserting "6427, or 6435", and

  670. 26 U.S.C. 6206changedby H.R. 1 Sec. 70525(b)

    The bill says: by striking "6420 and 6421" and inserting "6420, 6421, and 6435".

  671. 26 U.S.C. 6430added (4)by H.R. 1 Sec. 70525(b)

    (4) which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.

    The bill says: by striking "or" at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting ", or", and by adding at the end the following new paragraph:

  672. 26 U.S.C. 6675(a)changedby H.R. 1 Sec. 70525(b)

    The bill says: in subsection (a), by striking "or 6427 (relating to fuels not used for taxable purposes)" and inserting "6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel)", and

  673. 26 U.S.C. 6675(b)(1)changedby H.R. 1 Sec. 70525(b)

    The bill says: in subsection (b)(1), by striking "6421, or 6427," and inserting "6421, 6427, or 6435,".

  674. 19 U.S.C. 1321added (c)by H.R. 1 Sec. 70531(a)

    (c) Any person who enters, introduces, facilitates, or attempts to introduce an article into the United States using the privilege of this section, the importation of which violates any other provision of United States customs law, shall be assessed, in addition to any other penalty permitted by law, a civil penalty of up to $5,000 for the first violation and up to $10,000 for each subsequent violation.

    The bill says: Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321) is amended by adding at the end the following new subsection:

  675. 19 U.S.C. 1321(a)(2)changedby H.R. 1 Sec. 70531(b)

    The bill says: Section 321(a)(2) of such Act (19 U.S.C. 1321(a)(2)) is amended by striking "of this Act, or" and all that follows through "subdivision (2); and" and inserting "of this Act; and".

  676. 26 U.S.C. 321repealedby H.R. 1 Sec. 70531(b)

    The bill says: Subsection (c) of such section 321, as added by subsection (a) of this section, is repealed.

  677. 26 U.S.C. 461(l)(1)changedby H.R. 1 Sec. 70601(a)

    The bill says: Section 461(l)(1) is amended by striking "and before January 1, 2029," each place it appears.

  678. 26 U.S.C. 461(l)(3)(C)changedby H.R. 1 Sec. 70601(b)

    The bill says: in the matter preceding clause (i), by striking "December 31, 2018" and inserting "December 31, 2025", and

  679. 26 U.S.C. 461(l)(3)(C)(ii)changedby H.R. 1 Sec. 70601(b)

    The bill says: in clause (ii), by striking "2017" and inserting "2024".

  680. 26 U.S.C. 707(a)(2)changedby H.R. 1 Sec. 70602(a)

    The bill says: Section 707(a)(2) is amended by striking "Under regulations prescribed" and inserting "Except as provided".

  681. 26 U.S.C. 162(m)added (7)by H.R. 1 Sec. 70603(a)

    (7) Remuneration from controlled group members.—(A) In general.— In the case of any publicly held corporation which is a member of a controlled group—(i) paragraph (1) shall be applied by substituting "specified covered employee" for "covered employee", and(ii) if any person which is a member of such controlled group (other than such publicly held corporation) provides applicable employee remuneration to an individual who is a specified covered employee of such controlled group and the aggregate amount described in subparagraph (B)(ii) with respect to such specified covered employee exceeds $1,000,000—(I) paragraph (1) shall apply to such person with respect to such remuneration, and(II) paragraph (1) shall apply to such publicly held corporation and to each such related person by substituting "the allocable limitation amount" for "$1,000,000".(B) Allocable limitation amount.— For purposes of this paragraph, the term allocable limitation amount means, with respect to any member of the controlled group referred to in subparagraph (A) with respect to any specified covered employee of such controlled group, the amount which bears the same ratio to $1,000,000 as—(i) the amount of applicable employee remuneration provided by such member with respect to such specified covered employee, bears to(ii) the aggregate amount of applicable employee remuneration provided by all such members with respect to such specified covered employee.(C) Specified covered employee.— For purposes of this paragraph, the term specified covered employee means, with respect to any controlled group—(i) any employee described in subparagraph (A), (B), or (D) of paragraph (3), with respect to the publicly held corporation which is a member of such controlled group, and(ii) any employee who would be described in subparagraph (C) of paragraph (3) if such subparagraph were applied by taking into account the employees of all members of the controlled group.(D) Controlled group.— For purposes of this paragraph, the term controlled group means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.

    The bill says: Section 162(m) is amended by adding at the end the following new paragraph:

  682. 26 U.S.C. 3134(l)rewrittenby H.R. 1 Sec. 70605(e)

    (l) Extension of limitation on assessment.—(1) In general.— Notwithstanding section 6501, the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is 6 years after the latest of—(A) the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed,(B) the date on which such return is treated as filed under section 6501(b)(2), or(C) the date on which the claim for credit or refund with respect to such credit is made.(2) Deduction for wages taken into account in determining improperly claimed credit.—(A) In general.— Notwithstanding section 6511, in the case of an assessment attributable to a credit claimed under this section, the limitation on the time period for credit or refund of any amount attributable to a deduction for improperly claimed ERTC wages shall not expire before the time period for such assessment expires under paragraph (1).(B) Improperly claimed ERTC wages.— For purposes of this paragraph, the term improperly claimed ERTC wages means, with respect to an assessment attributable to a credit claimed under this section, the wages with respect to which a deduction would not have been allowed if the portion of the credit to which such assessment relates had been properly claimed.

    The bill says: Section 3134(l) is amended to read as follows:

  683. 26 U.S.C. 6676(a)changedby H.R. 1 Sec. 70605(f)

    The bill says: Section 6676(a) is amended by striking "income tax" and inserting "income or employment tax".

  684. 26 U.S.C. 25A(g)(1)rewrittenby H.R. 1 Sec. 70606(a)

    (1) Identification requirement.—(A) Social security number requirement.— No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year—(i) such individual's social security number, and(ii) in the case of a credit with respect to the qualified tuition and related expenses of an individual other than the taxpayer or the taxpayer's spouse, the name and social security number of such individual.(B) Institution.— No American Opportunity Tax Credit shall be allowed under this section unless the taxpayer includes the employer identification number of any institution to which the taxpayer paid qualified tuition and related expenses taken into account under this section on the return of tax for the taxable year.(C) Social security number defined.— For purposes of this paragraph, the term social security number shall have the meaning given such term in section 24(h)(7).

    The bill says: Section 25A(g)(1) is amended to read as follows:

  685. 26 U.S.C. 6213(g)(2)(J)changedby H.R. 1 Sec. 70606(b)

    The bill says: Section 6213(g)(2)(J) is amended by striking "TIN" and inserting "social security number or employer identification number".

  686. 42 U.S.C. 1396a(a)(86)changedby H.R. 1 Sec. 71103(a)

    The bill says: in paragraph (86), by striking "and" at the end;

  687. 42 U.S.C. 1396a(a)(87)changedby H.R. 1 Sec. 71103(a)

    The bill says: in paragraph (87), by striking the period and inserting "; and"; and

  688. 42 U.S.C. 1396a(a)added (88)by H.R. 1 Sec. 71103(a)

    (88) provide—(A) beginning not later than January 1, 2027, in the case of 1 of the 50 States and the District of Columbia, for a process to regularly obtain address information for individuals enrolled under such plan (or a waiver of such plan) in accordance with subsection (vv); and(B) beginning not later than October 1, 2029—(i) for the State to submit to the system established by the Secretary under subsection (uu), with respect to an individual enrolled or seeking to enroll under such plan, not less frequently than once each month and during each determination or redetermination of the eligibility of such individual for medical assistance under such plan (or waiver of such plan)—(I) the social security number of such individual, if such individual has a social security number and is required to provide such number to enroll under such plan (or waiver); and(II) such other information with respect to such individual as determined necessary by the Secretary for purposes of preventing individuals from simultaneously being enrolled under State plans (or waivers of such plans) of multiple States;(ii) for the use of such system to prevent such simultaneous enrollment; and(iii) in the case that such system indicates that an individual enrolled or seeking to enroll under such plan (or waiver of such plan) is enrolled under a State plan (or waiver of such a plan) of another State, for the taking of appropriate action (as determined by the Secretary) to identify whether such an individual resides in the State and disenroll an individual from the State plan of such State if such individual does not reside in such State (unless such individual meets such an exception as the Secretary may specify).

    The bill says: by inserting after paragraph (87) the following new paragraph:

  689. 42 U.S.C. 1396aadded (uu)by H.R. 1 Sec. 71103(a)

    (uu) Prevention of enrollment under multiple State plans.—(1) In general.— Not later than October 1, 2029, the Secretary shall establish a system to be utilized by the Secretary and States to prevent an individual from being simultaneously enrolled under the State plans (or waivers of such plans) of multiple States. Such system shall—(A) provide for the receipt of information submitted by a State under subsection (a)(88)(B)(i); and(B) not less than once each month, transmit information to a State (or allow the Secretary to transmit information to a State) regarding whether an individual enrolled or seeking to enroll under the State plan of such State (or waiver of such plan) is enrolled under the State plan (or waiver of such plan) of another State.(2) Standards.— The Secretary shall establish such standards as determined necessary by the Secretary to limit and protect information submitted under such system and ensure the privacy of such information, consistent with subsection (a)(7).(3) Implementation funding.— There are appropriated to the Administrator of the Centers for Medicare & Medicaid Services, out of amounts in the Treasury not otherwise appropriated, in addition to amounts otherwise available—(A) for fiscal year 2026, $10,000,000 for purposes of establishing the system and standards required under this subsection, to remain available until expended; and(B) for fiscal year 2029, $20,000,000 for purposes of maintaining such system, to remain available until expended.(vv) Process to obtain enrollee address information.—(1) In general.— For purposes of subsection (a)(88)(A), a process to regularly obtain address information for individuals enrolled under a State plan (or a waiver of such plan) shall obtain address information from reliable data sources described in paragraph (2) and take such actions as the Secretary shall specify with respect to any changes to such address based on such information.(2) Reliable data sources described.— For purposes of paragraph (1), the reliable data sources described in this paragraph are the following:(A) Mail returned to the State by the United States Postal Service with a forwarding address.(B) The National Change of Address Database maintained by the United States Postal Service.(C) A managed care entity (as defined in section 1932(a)(1)(B)) or prepaid inpatient health plan or prepaid ambulatory health plan (as such terms are defined in section 1903(m)(9)(D)) that has a contract under the State plan if the address information is provided to such entity or plan directly from, or verified by such entity or plan directly with, such individual.(D) Other data sources as identified by the State and approved by the Secretary.

    The bill says: by adding at the end the following new subsections:

  690. 42 U.S.C. 1396b(r)(3)changedby H.R. 1 Sec. 71103(a)

    The bill says: by striking "In order" and inserting

  691. 42 U.S.C. 1396b(r)(3)changedby H.R. 1 Sec. 71103(a)

    through—(i) the Public

    The bill says: by striking "through the Public" and inserting

  692. 42 U.S.C. 1396b(r)(3)changedby H.R. 1 Sec. 71103(a)

    ; and(ii) beginning October 1, 2029, the system established by the Secretary under section 1902(uu).

    The bill says: by striking the period at the end and inserting

  693. 42 U.S.C. 1396b(r)(3)added (B)by H.R. 1 Sec. 71103(a)

    (B) Beginning October 1, 2029, the Secretary may determine that a State is not required to have in operation an eligibility determination system which provides for data matching (for purposes of address verification under section 1902(vv)) through the system described in subparagraph (A)(i) to meet the requirements of this paragraph.

    The bill says: by adding at the end the following new subparagraph:

  694. 42 U.S.C. 1396u-2added (j)by H.R. 1 Sec. 71103(a)

    (j) Transmission of address information.— Beginning January 1, 2027, each contract under a State plan with a managed care entity (as defined in section 1932(a)(1)(B)) or with a prepaid inpatient health plan or prepaid ambulatory health plan (as such terms are defined in section 1903(m)(9)(D)), shall provide that such entity or plan shall promptly transmit to the State any address information for an individual enrolled with such entity or plan that is provided to such entity or plan directly from, or verified by such entity or plan directly with, such individual.

    The bill says: Section 1932 of the Social Security Act (42 U.S.C. 1396u–2) is amended by adding at the end the following new subsection:

  695. 42 U.S.C. 1397gg(e)(1)renumberedby H.R. 1 Sec. 71103(b)

    The bill says: by redesignating subparagraphs (H) through (U) as subparagraphs (I) through (V), respectively; and

  696. 42 U.S.C. 1397gg(e)(1)added (H)by H.R. 1 Sec. 71103(b)

    (H) Section 1902(a)(88) (relating to address information for enrollees and prevention of simultaneous enrollments).

    The bill says: by inserting after subparagraph (G) the following new subparagraph:

  697. 42 U.S.C. 1397cc(f)(3)changedby H.R. 1 Sec. 71103(b)

    The bill says: Section 2103(f)(3) of the Social Security Act (42 U.S.C. 1397cc(f)(3)) is amended by striking "and (e)" and inserting "(e), and (j)".

  698. 42 U.S.C. 1396a(kk)(1)changedby H.R. 1 Sec. 71105(1)

    The bill says: by striking "The State" and inserting:

  699. 42 U.S.C. 1396a(kk)(1)added (B)by H.R. 1 Sec. 71105(2)

    (B) Provider screening against Death Master File.— Beginning January 1, 2028, as part of the enrollment (or reenrollment or revalidation of enrollment) of a provider or supplier under this title, and not less frequently than quarterly during the period that such provider or supplier is so enrolled, the State conducts a check of the Death Master File (as such term is defined in section 203(d) of the Bipartisan Budget Act of 2013) to determine whether such provider or supplier is deceased.

    The bill says: by adding at the end the following new subparagraph:

  700. 42 U.S.C. 1396b(u)(1)(A)changedby H.R. 1 Sec. 71106(a)

    The bill says: by inserting "for audits conducted by the Secretary, or, at the option of the Secretary, audits conducted by the State" after "exceeds 0.03"; and

  701. 42 U.S.C. 1396b(u)(1)(A)changedby H.R. 1 Sec. 71106(a)

    The bill says: by inserting ", to the extent practicable" before the period at the end;

  702. 42 U.S.C. 1396b(u)(1)(B)changedby H.R. 1 Sec. 71106(a)

    The bill says: by striking "The Secretary" and inserting

  703. 42 U.S.C. 1396b(u)(1)(B)added (ii)by H.R. 1 Sec. 71106(a)

    (ii) The amount waived under clause (i) for a fiscal year may not exceed an amount equal to the erroneous excess payments for medical assistance described in subparagraph (D)(i)(II) made for such fiscal year that exceed the allowable error rate of 0.03.

    The bill says: by adding at the end the following new clause:

  704. 42 U.S.C. 1396b(u)(1)(C)changedby H.R. 1 Sec. 71106(a)

    The bill says: in subparagraph (C), by striking "he" in each place it appears and inserting "the Secretary" in each such place; and

  705. 42 U.S.C. 1396b(u)(1)(D)(i)(I)changedby H.R. 1 Sec. 71106(a)

    The bill says: in subclause (I), by striking "and" at the end;

  706. 42 U.S.C. 1396b(u)(1)(D)(i)(II)changedby H.R. 1 Sec. 71106(a)

    The bill says: in subclause (II), by striking the period at the end and inserting ", or payments where insufficient information is available to confirm eligibility, and"; and

  707. 42 U.S.C. 1396b(u)(1)(D)(i)added (III)by H.R. 1 Sec. 71106(a)

    (III) payments (other than payments described in subclause (I)) for items and services furnished to an individual who is not eligible for medical assistance under the State plan (or a waiver of such plan) with respect to such items and services, or payments where insufficient information is available to confirm eligibility.

    The bill says: by adding at the end the following new subclause:

  708. 42 U.S.C. 1396a(e)(14)added (L)by H.R. 1 Sec. 71107(a)

    (L) Frequency of eligibility redeterminations for certain individuals.—(i) In general.— Subject to clause (ii), with respect to redeterminations of eligibility for medical assistance under a State plan (or waiver of such plan) scheduled on or after the first day of the first quarter that begins after December 31, 2026, a State shall make such a redetermination once every 6 months for the following individuals:(I) Individuals enrolled under subsection (a)(10)(A)(i)(VIII).(II) Individuals described in such subsection who are otherwise enrolled under a waiver of such plan that provides coverage that is equivalent to minimum essential coverage (as described in section 5000A(f)(1)(A) of the Internal Revenue Code of 1986 and determined in accordance with standards prescribed by the Secretary in regulations) to all individuals described in subsection (a)(10)(A)(i)(VIII).(ii) Exemption.— The requirements described in clause (i) shall not apply to any individual described in subsection (xx)(9)(A)(ii)(II).(iii) State defined.— For purposes of this subparagraph, the term State means 1 of the 50 States or the District of Columbia.

    The bill says: Section 1902(e)(14) of the Social Security Act (42 U.S.C. 1396a(e)(14)) is amended by adding at the end the following new subparagraph:

  709. 42 U.S.C. 1396p(f)(1)(B)changedby H.R. 1 Sec. 71108(a)

    The bill says: by striking "A State" and inserting "(i) A State";

  710. 42 U.S.C. 1396p(f)(1)(B)(i)changedby H.R. 1 Sec. 71108(a)

    The bill says: by striking ""$500,000"" and inserting "the amount specified in subparagraph (A)"; and

  711. 42 U.S.C. 1396p(f)(1)(B)(i)changedby H.R. 1 Sec. 71108(a)

    The bill says: by inserting ", in the case of an individual’s home that is located on a lot that is zoned for agricultural use," after "apply subparagraph (A)"; and

  712. 42 U.S.C. 1396p(f)(1)(B)added (ii)by H.R. 1 Sec. 71108(a)

    (ii) A State may elect, without regard to the requirements of section 1902(a)(1) (relating to statewideness) and section 1902(a)(10)(B) (relating to comparability), to apply subparagraph (A), in the case of an individual’s home that is not described in clause (i), by substituting for the amount specified in such subparagraph, an amount that exceeds such amount, but does not exceed $1,000,000.

    The bill says: by adding at the end the following new clause:

  713. 42 U.S.C. 1396p(f)(1)(C)changedby H.R. 1 Sec. 71108(a)

    The bill says: by inserting "(other than the amount specified in subparagraph (B)(ii) (relating to certain non-agricultural homes))" after "specified in this paragraph"; and

  714. 42 U.S.C. 1396p(f)(1)(C)addedby H.R. 1 Sec. 71108(a)

    The bill says: by adding at the end the following new sentence: "In the case that application of the preceding sentence would result in a dollar amount (other than the amount specified in subparagraph (B)(i) (relating to certain agricultural homes)) exceeding $1,000,000, such amount shall be deemed to be equal to $1,000,000.".

  715. 42 U.S.C. 1396a(r)(2)added (C)by H.R. 1 Sec. 71108(b)

    (C) This paragraph shall not be construed as permitting a State to determine the eligibility of an individual for medical assistance with respect to nursing facility services or other long-term care services without application of the limit under section 1917(f)(1).

    The bill says: in subsection (r)(2), by adding at the end the following new subparagraph:

  716. 42 U.S.C. 1396a(e)(14)(D)(iv)changedby H.R. 1 Sec. 71108(b)

    The bill says: by striking "Subparagraphs" and inserting

  717. 42 U.S.C. 1396a(e)(14)(D)(iv)added (II)by H.R. 1 Sec. 71108(b)

    (II) Application of home equity interest limit.— Section 1917(f) shall apply for purposes of determining the eligibility of an individual for medical assistance with respect to nursing facility services or other long-term care services.

    The bill says: by adding at the end the following new subclause:

  718. 42 U.S.C. 1396b(v)(1)changedby H.R. 1 Sec. 71109(a)

    The bill says: in paragraph (1), by striking "and (4)"and inserting ", (4), and (5)"; and

  719. 42 U.S.C. 1396b(v)added (5)by H.R. 1 Sec. 71109(a)

    (5) Notwithstanding the preceding paragraphs of this subsection, beginning on October 1, 2026, except as provided in paragraphs (2) and (4), in no event shall payment be made to a State under this section for medical assistance furnished to an individual unless such individual is—(A) a resident of 1 of the 50 States, the District of Columbia, or a territory of the United States; and(B) either—(i) a citizen or national of the United States;(ii) an alien lawfully admitted for permanent residence as an immigrant as defined by sections 101(a)(15) and 101(a)(20) of the Immigration and Nationality Act, excluding, among others, alien visitors, tourists, diplomats, and students who enter the United States temporarily with no intention of abandoning their residence in a foreign country;(iii) an alien who has been granted the status of Cuban and Haitian entrant, as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (Public Law 96–422); or(iv) an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.

    The bill says: by adding at the end the following new paragraph:

  720. 42 U.S.C. 1396dadded (kk)by H.R. 1 Sec. 71110(a)

    (kk) FMAP for treatment of an emergency Medical condition.— Notwithstanding subsection (y) and (z), beginning on October 1, 2026, the Federal medical assistance percentage for payments for care and services described in paragraph (2) of subsection 1903(v) furnished to an alien described in paragraph (1) of such subsection shall not exceed the Federal medical assistance percentage determined under subsection (b) for such State.

    The bill says: Section 1905 of the Social Security Act (42 U.S.C. 1396d) is amended by adding at the end the following new subsection:

  721. 42 U.S.C. 1396a(a)(34)rewrittenby H.R. 1 Sec. 71112(a)

    (34) provide that in the case of any individual who has been determined to be eligible for medical assistance under the plan and—(A) is enrolled under paragraph (10)(A)(i)(VIII), such assistance will be made available to the individual for care and services included under the plan and furnished in or after the month before the month in which the individual made application (or application was made on the individual's behalf in the case of a deceased individual) for such assistance if such individual was (or upon application would have been) eligible for such assistance at the time such care and services were furnished; or(B) is not described in subparagraph (A), such assistance will be made available to the individual for care and services included under the plan and furnished in or after the second month before the month in which the individual made application (or application was made on the individual's behalf in the case of a deceased individual) for such assistance if such individual was (or upon application would have been) eligible for such assistance at the time such care and services were furnished;

    The bill says: Section 1902(a)(34) of the Social Security Act (42 U.S.C. 1396a(a)(34)) is amended to read as follows:

  722. 42 U.S.C. 1396d(a)changedby H.R. 1 Sec. 71112(b)

    The bill says: Section 1905(a) of the Social Security Act (42 U.S.C. 1396d(a)) is amended by striking "in or after the third month before the month in which the recipient makes application for assistance" and inserting ", with respect to an individual described in section 1902(a)(34)(A), in or after the month before the month in which the recipient makes application for assistance, and with respect to an individual described in section 1902(a)(34)(B), in or after the second month before the month in which the recipient makes application for assistance".

  723. 42 U.S.C. 1397bb(b)(1)(B)(iv)changedby H.R. 1 Sec. 71112(c)

    The bill says: in clause (iv), by striking "and" at the end;

  724. 42 U.S.C. 1397bb(b)(1)(B)(v)changedby H.R. 1 Sec. 71112(c)

    The bill says: in clause (v), by striking the period and inserting "; and"; and

  725. 42 U.S.C. 1397bb(b)(1)(B)added (vi)by H.R. 1 Sec. 71112(c)

    (vi) shall, in the case that the State elects to provide child health or pregnancy-related assistance to an individual for any period prior to the month in which the individual made application for such assistance (or application was made on behalf of the individual), provide that such assistance is not made available to such individual for items and services included under the State child health plan (or waiver of such plan) that are furnished before the second month preceding the month in which such individual made application (or application was made on behalf of such individual) for assistance.

    The bill says: by adding at the end the following new clause:

  726. 42 U.S.C. 1396d(ii)(3)changedby H.R. 1 Sec. 71114(1)

    which—(A) has not

    The bill says: by striking "which has not" and inserting the following:

  727. 42 U.S.C. 1396d(ii)(3)(A)changedby H.R. 1 Sec. 71114(2)

    The bill says: in subparagraph (A), as so inserted, by striking the period at the end and inserting "; and"; and

  728. 42 U.S.C. 1396d(ii)(3)added (B)by H.R. 1 Sec. 71114(3)

    (B) begins to expend amounts for all such individuals prior to January 1, 2026.

    The bill says: by adding at the end the following new subparagraph:

  729. 42 U.S.C. 1396b(w)(4)(C)(ii)changedby H.R. 1 Sec. 71115(a)

    The bill says: in subparagraph (C)(ii), by inserting ", and for fiscal years beginning on or after October 1, 2026, the applicable percent determined under subparagraph (D) shall be substituted for "6 percent" each place it appears" after "each place it appears"; and

  730. 42 U.S.C. 1396b(w)(4)added (D)by H.R. 1 Sec. 71115(a)

    (D)(i) For purposes of subparagraph (C)(ii), the applicable percent determined under this subparagraph is—(I) in the case of a non-expansion State or unit of local government in such State and a class of health care items or services described in section 433.56(a) of title 42, Code of Federal Regulations (as in effect on May 1, 2025)—(aa) if, on the date of enactment of this subparagraph, the non-expansion State or unit of local government in such State has enacted a tax and imposes such tax on such class and the Secretary determines that the tax is within the hold harmless threshold as of that date, the applicable percent of net patient revenue attributable to such class that has been so determined; and(bb) if, on the date of enactment of this subparagraph, the non-expansion State or unit of local government in such State has not enacted or does not impose a tax with respect to such class, 0 percent; and(II) in the case of an expansion State or unit of local government in such State and a class of health care items or services described in section 433.56(a) of title 42, Code of Federal Regulations (as in effect on May 1, 2025), subject to clause (iv)—(aa) if, on the date of enactment of this subparagraph, the expansion State or unit of local government in such State has enacted a tax and imposes such tax on such class and the Secretary determines that the tax is within the hold harmless threshold as of that date, the lower of—(AA) the applicable percent of net patient revenue attributable to such class that has been so determined; and(BB) the applicable percent specified in clause (ii) for the fiscal year; and(bb) if, on the date of enactment of this subparagraph, the expansion State or unit of local government in such State has not enacted or does not impose a tax with respect to such class, 0 percent.(ii) For purposes of clause (i)(II)(aa)(BB), the applicable percent is—(I) for fiscal year 2028, 5.5 percent;(II) for fiscal year 2029, 5 percent;(III) for fiscal year 2030, 4.5 percent;(IV) for fiscal year 2031, 4 percent; and(V) for fiscal year 2032 and each subsequent fiscal year, 3.5 percent.(iii) For purposes of clause (i):(I) Expansion State.— The term expansion State means a State that, beginning on January 1, 2014, or on any date thereafter, elects to provide medical assistance to all individuals described in section 1902(a)(10)(A)(i)(VIII) under the State plan under this title or under a waiver of such plan.(II) Non-expansion State.— The term non-expansion State means a State that is not an expansion State.(iv) In the case of a tax of an expansion State or unit of local government in such State in effect on the date of enactment of this clause, that applies to a class of health care items or services that is described in paragraph (3) or (4) of section 433.56(a) of title 42, Code of Federal Regulations (as in effect on May 1, 2025), and for which, on such date of enactment, is within the hold harmless threshold (as determined by the Secretary), the applicable percent of net patient revenue attributable to such class that has been so determined shall apply for a fiscal year instead of the applicable percent specified in clause (ii) for the fiscal year.

    The bill says: by inserting after subparagraph (C)(ii), the following new subparagraph:

  731. 42 U.S.C. 1396b(w)(3)(E)added (iii)by H.R. 1 Sec. 71117(a)

    (iii) For purposes of clause (ii)(I), a tax is not considered to be generally redistributive if any of the following conditions apply:(I) Within a permissible class, the tax rate imposed on any taxpayer or tax rate group (as defined in paragraph (7)(J)) explicitly defined by its relatively lower volume or percentage of Medicaid taxable units (as defined in paragraph (7)(H)) is lower than the tax rate imposed on any other taxpayer or tax rate group explicitly defined by its relatively higher volume or percentage of Medicaid taxable units.(II) Within a permissible class, the tax rate imposed on any taxpayer or tax rate group (as so defined) based upon its Medicaid taxable units (as so defined) is higher than the tax rate imposed on any taxpayer or tax rate group based upon its non-Medicaid taxable unit (as defined in paragraph (7)(I)).(III) The tax excludes or imposes a lower tax rate on a taxpayer or tax rate group (as so defined) based on or defined by any description that results in the same effect as described in subclause (I) or (II) for a taxpayer or tax rate group. Characteristics that may indicate such type of exclusion include the use of terminology to establish a tax rate group—(aa) based on payments or expenditures made under the program under this title without mentioning the term Medicaid (or any similar term) to accomplish the same effect as described in subclause (I) or (II); or(bb) that closely approximates a taxpayer or tax rate group under the program under this title, to the same effect as described in subclause (I) or (II).

    The bill says: in paragraph (3)(E), by inserting after clause (ii)(II) the following new clause:

  732. 42 U.S.C. 1396b(w)(7)added (H)by H.R. 1 Sec. 71117(a)

    (H) The term Medicaid taxable unit means a unit that is being taxed within a health care related tax that is applicable to the program under this title. Such term includes a unit that is used as the basis for—(i) payment under the program under this title (such as Medicaid bed days);(ii) Medicaid revenue;(iii) costs associated with the program under this title (such as Medicaid charges, claims, or expenditures); and(iv) other units associated with the program under this title, as determined by the Secretary.(I) The term non-Medicaid taxable unit means a unit that is being taxed within a health care related tax that is not applicable to the program under this title. Such term includes a unit that is used as the basis for—(i) payment by non-Medicaid payers (such as non-Medicaid bed days);(ii) non-Medicaid revenue;(iii) costs that are not associated with the program under this title (such as non-Medicaid charges, non-Medicaid claims, or non-Medicaid expenditures); and(iv) other units not associated with the program under this title, as determined by the Secretary.(J) The term tax rate group means a group of entities contained within a permissible class of a health care related tax that are taxed at the same rate.

    The bill says: in paragraph (7), by adding at the end the following new subparagraphs:

  733. 42 U.S.C. 1315added (g)by H.R. 1 Sec. 71118(a)

    (g) Requirement of budget neutrality for Medicaid demonstration projects.—(1) In general.— Beginning January 1 2027, the Secretary may not approve an application for (or renewal or amendment of) an experimental, pilot, or demonstration project undertaken under subsection (a) to promote the objectives of title XIX in a State (in this subsection referred to as a "Medicaid demonstration project") unless the Chief Actuary for the Centers for Medicare & Medicaid Services certifies that such project, or, in the case of a renewal, the duration of the preceding waiver, is not expected to result in an increase in the amount of Federal expenditures compared to the amount that such expenditures would otherwise be in the absence of such project. For purposes of this subsection, expenditures for the coverage of populations and services that the State could have otherwise provided through its Medicaid State plan or other authority under title XIX, including expenditures that could be made under such authority but for the provision of such services at a different site of service than authorized under such State plan or other authority, shall be considered expenditures in the absence of such a project.(2) Treatment of savings.— In the event that expenditures with respect to a State under a Medicaid demonstration project are, during an approval period for such project, less than the amount of such expenditures that would have otherwise been made in the absence of such project, the Secretary shall specify the methodology to be used with respect to the subsequent approval period for such project for purposes of taking the difference between such expenditures into account.

    The bill says: Section 1115 of the Social Security Act (42 U.S.C. 1315) is amended by adding at the end the following new subsection:

  734. 42 U.S.C. 1396a(a)(10)(A)(i)(VIII)changedby H.R. 1 Sec. 71119(b)

    The bill says: Section 1902(a)(10)(A)(i)(VIII) of the Social Security Act (42 U.S.C. 1396a(a)(10)(A)(i)(VIII)) is amended by striking "subject to subsection (k)" and inserting "subject to subsections (k) and (xx)".

  735. 42 U.S.C. 1396o(a)changedby H.R. 1 Sec. 71120(a)

    The bill says: in subsection (a), in the matter preceding paragraph (1), by inserting "(other than, beginning October 1, 2028, specified individuals (as defined in subsection (k)(3)))" after "individuals"; and

  736. 42 U.S.C. 1396oadded (k)by H.R. 1 Sec. 71120(a)

    (k) Special rules for certain expansion individuals.—(1) Premiums.— Beginning October 1, 2028, the State plan shall provide that in the case of a specified individual (as defined in paragraph (3)) who is eligible under the plan, no enrollment fee, premium, or similar charge will be imposed under the plan.(2) Required imposition of cost sharing.—(A) In general.— Subject to subparagraph (B) and subsection (j), in the case of a specified individual, the State plan shall, beginning October 1, 2028, provide for the imposition of such deductions, cost sharing, or similar charges determined appropriate by the State (in an amount greater than $0) with respect to certain care, items, or services furnished to such an individual, as determined by the State.(B) Limitations.—(i) Exclusion of certain services.— In no case may a deduction, cost sharing, or similar charge be imposed under the State plan with respect to care, items, or services described in any of subparagraphs (B) through (J) of subsection (a)(2), or any primary care services, mental health care services, substance use disorder services, or services provided by a Federally qualified health center (as defined in 1905(l)(2)), certified community behavioral health clinic (as defined in section 1905(jj)(2)), or rural health clinic (as defined in 1905(l)(1)), furnished to a specified individual.(ii) Item and service limitation.—(I) In general.— Except as provided in subclause (II), in no case may a deduction, cost sharing, or similar charge imposed under the State plan with respect to care or an item or service furnished to a specified individual exceed $35.(II) Special rules for prescription drugs.— In no case may a deduction, cost sharing, or similar charge imposed under the State plan with respect to a prescription drug furnished to a specified individual exceed the limit that would be applicable under paragraph (2)(A)(i) or (2)(B) of section 1916A(c) with respect to such drug and individual if such drug so furnished were subject to cost sharing under such section.(iii) Maximum limit on cost sharing.— The total aggregate amount of deductions, cost sharing, or similar charges imposed under the State plan for all individuals in the family may not exceed 5 percent of the family income of the family involved, as applied on a quarterly or monthly basis (as specified by the State).(C) Cases of nonpayment.— Notwithstanding subsection (e), a State may permit a provider participating under the State plan to require, as a condition for the provision of care, items, or services to a specified individual entitled to medical assistance under this title for such care, items, or services, the payment of any deductions, cost sharing, or similar charges authorized to be imposed with respect to such care, items, or services. Nothing in this subparagraph shall be construed as preventing a provider from reducing or waiving the application of such deductions, cost sharing, or similar charges on a case-by-case basis.(3) Specified individual defined.— For purposes of this subsection, the term "specified individual" means an individual who has a family income (as determined in accordance with section 1902(e)(14)) that exceeds the poverty line (as defined in section 2110(c)(5)) applicable to a family of the size involved and—(A) is enrolled under section 1902(a)(10)(A)(i)(VIII); or(B) is described in such subsection and otherwise enrolled under a waiver of the State plan that provides coverage that is equivalent to minimum essential coverage (as described in section 5000A(f)(1)(A) of the Internal Revenue Code of 1986 and determined in accordance with standards prescribed by the Secretary in regulations) to all individuals described in section 1902(a)(10)(A)(i)(VIII).(4) State defined.— For purposes of this subsection, the term State means 1 of the 50 States or the District of Columbia.

    The bill says: by adding at the end the following new subsection:

  737. 42 U.S.C. 1396a(a)(14)changedby H.R. 1 Sec. 71120(b)

    The bill says: Section 1902(a)(14) of the Social Security Act (42 U.S.C. 1396a(a)(14)) is amended by inserting "and provide for imposition of such deductions, cost sharing, or similar charges for care, items, or services furnished to specified individuals (as defined in paragraph (3) of section 1916(k)) in accordance with paragraph (2) of such section" after "section 1916".

  738. 42 U.S.C. 1396o-1(a)(1)changedby H.R. 1 Sec. 71120(b)

    The bill says: Section 1916A(a)(1) of the Social Security Act (42 U.S.C. 1396o–1(a)(1)) is amended, in the second sentence, by striking "or (j)" and inserting "(j), or (k)".

  739. 42 U.S.C. 1396n(c)(3)changedby H.R. 1 Sec. 71121(a)

    The bill says: in paragraph (3), by inserting "paragraph (11) or" before "subsection (h)(2)"; and

  740. 42 U.S.C. 1396n(c)added (11)by H.R. 1 Sec. 71121(a)

    (11) Expanding coverage for home or community-based services.—(A) In general.— Beginning July 1, 2028, notwithstanding paragraph (1), the Secretary may approve a waiver that is standalone from any other waiver approved under this subsection to include as medical assistance under the State plan of such State payment for part or all of the cost of home or community-based services (other than room and board (as described in paragraph (1))) approved by the Secretary which are provided pursuant to a written plan of care to individuals described in subparagraph (B)(iii). A waiver approved under this paragraph shall be for an initial term of 3 years and, upon the request of the State, shall be extended for additional 5-year periods unless the Secretary determines that for the previous waiver period the requirements specified under this subsection (excluding those excepted under subparagraph (B)) have not been met.(B) State requirements.— In addition to the requirements specified under this subsection (except for the requirements described in subparagraphs (C) and (D) of paragraph (2) and any other requirement specified under this subsection that the Secretary determines to be inapplicable in the context of a waiver that does not require individuals to have a determination described in paragraph (1)), a State shall meet the following requirements as a condition of waiver approval:(i) As of the date that such State requests a waiver under this subsection to provide home or community-based services to individuals described in clause (iii), all other waivers (if any) granted under this subsection to such State meet the requirements of this subsection.(ii) The State demonstrates to the Secretary that approval of a waiver under this subsection with respect to individuals described in clause (iii) will not result in a material increase of the average amount of time that individuals with respect to whom a determination described in paragraph (1) has been made will need to wait to receive home or community-based services under any other waiver granted under this subsection, as determined by the Secretary.(iii) The State establishes needs-based criteria, subject to the approval of the Secretary, regarding who will be eligible for home or community-based services under a waiver approved under this paragraph without requiring such individuals to have a determination described in paragraph (1), and specifies the home or community-based services such individuals so eligible will receive.(iv) The State establishes needs-based criteria for determining whether an individual described in clause (iii) requires the level of care provided in a hospital, nursing facility, or an intermediate care facility for individuals with developmental disabilities under the State plan or under any waiver of such plan that are more stringent than the needs-based criteria established under clause (iii) for determining eligibility for home or community-based services.(v) The State attests that the State’s average per capita expenditure for medical assistance under the State plan (or waiver of such plan) provided with respect to such individuals enrolled in a waiver under this paragraph will not exceed the State’s average per capita expenditure for medical assistance for individuals receiving institutional care under the State plan (or waiver of such plan) for the duration that the waiver under this paragraph is in effect.(vi) The State provides to the Secretary data (in such form and manner as the Secretary may specify) regarding the number of individuals described in clause (iii) with respect to a State seeking approval of a waiver under this subsection, to whom the State will make such services available under such waiver.(vii) The State agrees to provide to the Secretary, not less frequently than annually, data for purposes of paragraph (2)(E) (in such form and manner as the Secretary may specify) regarding, with respect to each preceding year in which a waiver under this subsection to provide home or community-based services to individuals described in clause (iii) was in effect—(I) the cost (as such term is defined by the Secretary) of such services furnished to individuals described in clause (iii), broken down by type of service;(II) with respect to each type of home or community-based service provided under the waiver, the length of time that such individuals have received such service;(III) a comparison between the data described in subclause (I) and any comparable data available with respect to individuals with respect to whom a determination described in paragraph (1) has been made and with respect to individuals receiving institutional care under this title; and(IV) the number of individuals who have received home or community-based services under the waiver during the preceding year.(C) Limitation on payments.— No payments made to carry out this paragraph shall be used by a State to make payments to a third party on behalf of an individual practitioner for benefits such as health insurance, skills training, and other benefits customary for employees, in the case of a class of practitioners for which the program established under this title is the primary source of revenue.

    The bill says: by adding at the end the following new paragraph:

  741. 42 U.S.C. 1395added 1899Cby H.R. 1 Sec. 71201

    1899C. Limiting Medicare coverage of certain individuals.—(a) In general.— Subject to subsection (b), an individual may be entitled to, or enrolled for, benefits under this title only if the individual is—(1) a citizen or national of the United States;(2) an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act;(3) an alien who has been granted the status of Cuban and Haitian entrant, as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (Public Law 96–422); or(4) an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.(b) Application to individuals currently entitled to or enrolled for benefits.—(1) In general.— In the case of an individual who is entitled to, or enrolled for, benefits under this title as of the date of the enactment of this section, subsection (a) shall apply beginning on the date that is 18 months after such date of enactment.(2) Review by commissioner of social security.—(A) In general.— Not later than 1 year after the date of the enactment of this section, the Commissioner of Social Security shall complete a review of individuals entitled to, or enrolled for, benefits under this title as of such date of enactment for purposes of identifying individuals not described in any of paragraphs (1) through (4) of subsection (a).(B) Notice.— The Commissioner of Social Security shall notify each individual identified under the review conducted under subparagraph (A) that such individual's entitlement to, or enrollment for, benefits under this title will be terminated as of the date that is 18 months after the date of the enactment of this section. Such notification shall be made as soon as practicable after such identification and in a manner designed to ensure such individual's comprehension of such notification.

    The bill says: Title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.) is amended by adding at the end the following new section:

  742. 42 U.S.C. 1395w-4(t)changedby H.R. 1 Sec. 71202(a)

    The bill says: in the subsection heading, by striking "during 2021 through 2024";

  743. 42 U.S.C. 1395w-4(t)(1)changedby H.R. 1 Sec. 71202(a)

    The bill says: in the matter preceding subparagraph (A), by striking "and 2024" and inserting "2024, and 2026";

  744. 42 U.S.C. 1395w-4(t)(1)(D)changedby H.R. 1 Sec. 71202(a)

    The bill says: in subparagraph (D), by striking "and" at the end;

  745. 42 U.S.C. 1395w-4(t)(1)(E)changedby H.R. 1 Sec. 71202(a)

    The bill says: in subparagraph (E), by striking the period at the end and inserting "; and"; and

  746. 42 U.S.C. 1395w-4(t)(1)added (F)by H.R. 1 Sec. 71202(a)

    (F) such services furnished on or after January 1, 2026, and before January 1, 2027, by 2.5 percent.

    The bill says: by adding at the end the following new subparagraph:

  747. 42 U.S.C. 1395w-4(t)(2)(C)changedby H.R. 1 Sec. 71202(a)

    The bill says: in the subparagraph heading, by inserting "and 2026" after "2024"; and

  748. 42 U.S.C. 1395w-4(t)(2)(C)changedby H.R. 1 Sec. 71202(a)

    The bill says: by striking "or 2024" each place it appears and inserting "2024, or 2026".

  749. 42 U.S.C. 1395w-4(c)(2)(B)(iv)(V)changedby H.R. 1 Sec. 71202(b)

    The bill says: Section 1848(c)(2)(B)(iv)(V) of the Social Security Act (42 U.S.C. 1395w–4(c)(2)(B)(iv)(V)) is amended by striking "or 2024" and inserting "2024, or 2026".

  750. 42 U.S.C. 1320f-1(e)(1)changedby H.R. 1 Sec. 71203(a)

    The bill says: in paragraph (1), in the matter preceding subparagraph (A), by striking "and (3)" and inserting "through (4)";

  751. 42 U.S.C. 1320f-1(e)(3)(A)changedby H.R. 1 Sec. 71203(a)

    The bill says: by striking "only one rare disease or condition" and inserting "one or more rare diseases or conditions"; and

  752. 42 U.S.C. 1320f-1(e)(3)(A)changedby H.R. 1 Sec. 71203(a)

    The bill says: by striking "such disease or condition" and inserting "one or more such rare diseases or conditions (as such term is defined in section 526(a)(2) of the Federal Food, Drug, and Cosmetic Act)"; and

  753. 42 U.S.C. 1320f-1(e)added (4)by H.R. 1 Sec. 71203(a)

    (4) Treatment of former orphan drugs.— In the case of a drug or biological product that, as of the date of the approval or licensure of such drug or biological product, is a drug or biological product described in paragraph (3)(A), paragraph (1)(A)(ii) or (1)(B)(ii) (as applicable) shall apply as if the reference to "the date of such approval" or "the date of such licensure", respectively, were instead a reference to "the first day after the date of such approval for which such drug is not a drug described in paragraph (3)(A)" or "the first day after the date of such licensure for which such biological product is not a biological product described in paragraph (3)(A)", respectively.

    The bill says: by adding at the end the following new paragraph:

  754. 26 U.S.C. 36B(e)(1)changedby H.R. 1 Sec. 71301(a)

    The bill says: Section 36B(e)(1) is amended by inserting "or, in the case of aliens who are lawfully present, are not eligible aliens" after "individuals who are not lawfully present".

  755. 26 U.S.C. 36B(e)(2)changedby H.R. 1 Sec. 71301(b)

    The bill says: by striking "For purposes of this section, an individual" and inserting “For purposes of this section—

  756. 26 U.S.C. 36B(e)(2)added (B)by H.R. 1 Sec. 71301(b)

    (B) Eligible aliens.— An individual who is an alien and lawfully present shall be treated as an eligible alien if such individual is, and is reasonably expected to be for the entire period of enrollment for which the credit under this section is being claimed—(i) an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act (8 U.S.C. 1101 et seq.),(ii) an alien who has been granted the status of Cuban and Haitian entrant, as defined in section 501(e) of the Refugee Education Assistance Act of 1980 (Public Law 96–422); or(iii) an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1612(b)(2)(G)).

    The bill says: by adding at the end the following new subparagraph:

  757. 42 U.S.C. 18081(a)(1)changedby H.R. 1 Sec. 71301(c)

    The bill says: in paragraph (1), by striking "and section 36B(e) of the Internal Revenue Code of 1986"; and

  758. 42 U.S.C. 18081(a)(2)(A)changedby H.R. 1 Sec. 71301(c)

    The bill says: in subparagraph (A), by striking "and" at the end;

  759. 42 U.S.C. 18081(a)(2)(B)changedby H.R. 1 Sec. 71301(c)

    The bill says: in subparagraph (B), by adding "and" at the end; and

  760. 42 U.S.C. 18081(a)(2)added (C)by H.R. 1 Sec. 71301(c)

    (C) in the case such individual is an alien lawfully present in the United States, whether such individual is an eligible alien (within the meaning of section 36B(e)(2) of such Code);

    The bill says: by adding at the end the following new subparagraph:

  761. 42 U.S.C. 18081(b)(3)added (D)by H.R. 1 Sec. 71301(c)

    (D) Immigration status.— In the case the individual's eligibility is based on an attestation of the enrollee's immigration status, an attestation that such individual is an eligible alien (within the meaning of 36B(e)(2) of the Internal Revenue Code of 1986).

    The bill says: in subsection (b)(3), by adding at the end the following new subparagraph:

  762. 42 U.S.C. 18081(c)(2)(B)(ii)added (III)by H.R. 1 Sec. 71301(c)

    (III) In the case of an individual described in clause (i)(I) with respect to whom a premium tax credit under section 36B of the Internal Revenue Code of 1986 is being claimed, the attestation that the individual is an eligible alien (within the meaning of section 36B(e)(2) of such Code).

    The bill says: in subsection (c)(2)(B)(ii), by adding at the end the following new subclause:

  763. 42 U.S.C. 18082(d)addedby H.R. 1 Sec. 71301(c)

    The bill says: Section 1412(d) of the Patient Protection and Affordable Care Act (42 U.S.C. 18082(d)) is amended by inserting before the period at the end the following: ", or credits under section 36B of the Internal Revenue Code of 1986 for aliens who are not eligible aliens (within the meaning of section 36B(e)(2) of such Code)".

  764. 26 U.S.C. 5000A(d)(3)changedby H.R. 1 Sec. 71301(d)

    The bill says: Section 5000A(d)(3) is amended by striking "an alien lawfully present in the United States" and inserting "an eligible alien (within the meaning of section 36B(e)(2))".

  765. 26 U.S.C. 36B(c)(1)removedby H.R. 1 Sec. 71302(a)

    The bill says: Section 36B(c)(1) is amended by striking subparagraph (B).

  766. 26 U.S.C. 36B(c)added (5)by H.R. 1 Sec. 71303(a)

    (5) Exchange enrollment verification requirement.—(A) In general.— The term coverage month shall not include, with respect to any individual covered by a qualified health plan enrolled in through an Exchange, any month beginning before the Exchange verifies, using applicable enrollment information that shall be provided or verified by the applicant, such individual's eligibility—(i) to enroll in the plan through the Exchange, and(ii) for any advance payment under section 1412 of the Patient Protection and Affordable Care Act of the credit allowed under this section.(B) Applicable enrollment information.— For purposes of subparagraph (A), applicable enrollment information shall include affirmation of at least the following information (to the extent relevant in determining eligibility described in subparagraph (A)):(i) Household income and family size.(ii) Whether the individual is an eligible alien.(iii) Any health coverage status or eligibility for coverage.(iv) Place of residence.(v) Such other information as may be determined by the Secretary (in consultation with the Secretary of Health and Human Services) as necessary to the verification prescribed under subparagraph (A).(C) Verification of past months.— In the case of a month that begins before verification prescribed by subparagraph (A), such month shall be treated as a coverage month if the Exchange verifies for such month (using applicable enrollment information that shall be provided or verified by the applicant) such individual's eligibility to have so enrolled and for any such advance payment.(D) Exchange participation; coordination with other procedures for determining eligibility.— An individual shall not, solely by reason of failing to meet the requirements of this paragraph with respect to a month, be treated for such month as ineligible to enroll in a qualified health plan through an Exchange.(E) Waiver for certain special enrollment periods.— The Secretary may waive the application of subparagraph (A) in the case of an individual who enrolls in a qualified health plan through an Exchange for 1 or more months of the taxable year during a special enrollment period provided by the Exchange on the basis of a change in the family size of the individual.(F) Information and reliance on third-party sources.— An Exchange shall be permitted to use any data available to the Exchange and any reliable third-party sources in collecting information for verification by the applicant.(6) Exchange compliance with filing requirements.— The term coverage month shall not include, with respect to any individual covered by a qualified health plan enrolled in through an Exchange, any month for which the Exchange does not meet the requirements of section 155.305(f)(4)(iii) of title 45, Code of Federal Regulations (as published in the Federal Register on June 25, 2025 (90 Fed. Reg. 27074), applied as though it applied to all plan years after 2025), with respect to the individual.

    The bill says: Section 36B(c) is amended by adding at the end the following new paragraphs:

  767. 26 U.S.C. 36B(c)(3)(A)changedby H.R. 1 Sec. 71303(b)

    The bill says: by striking "health plan.—The term" and inserting “health plan.—

  768. 26 U.S.C. 36B(c)(3)(A)added (ii)by H.R. 1 Sec. 71303(b)

    (ii) Pre-enrollment verification process required.— Such term shall not include any plan enrolled in through an Exchange, unless such Exchange provides a process for pre-enrollment verification through which any applicant may, beginning not later than August 1, verify with the Exchange the applicant's household income and eligibility for enrollment in such plan for plan years beginning in the subsequent year.

    The bill says: by adding at the end the following new clause:

  769. 26 U.S.C. 36B(f)(2)removedby H.R. 1 Sec. 71305(a)

    The bill says: Section 36B(f)(2) is amended by striking subparagraph (B).

  770. 26 U.S.C. 36B(f)(2)changedby H.R. 1 Sec. 71305(b)

    The bill says: Section 36B(f)(2) is amended by striking "advance payments.—" and all that follows through "If the advance payments" and inserting the following: "advance payments.—If the advance payments".

  771. 26 U.S.C. 35(g)(12)(B)(ii)changedby H.R. 1 Sec. 71305(b)

    The bill says: Section 35(g)(12)(B)(ii) is amended by striking "then section 36B(f)(2)(B) shall be applied by substituting the amount determined under clause (i) for the amount determined under section 36B(f)(2)(A)" and inserting "then the amount determined under clause (i) shall be substituted for the amount determined under section 36B(f)(2)".

  772. 26 U.S.C. 223(c)(2)rewrittenby H.R. 1 Sec. 71306(a)

    The bill says: Subparagraph (E) of section 223(c)(2) is amended to read as follows:

  773. 26 U.S.C. 223(c)(1)(B)changedby H.R. 1 Sec. 71306(b)

    The bill says: Clause (ii) of section 223(c)(1)(B) is amended by striking "(in the case of months or plan years to which paragraph (2)(E) applies)".

  774. 26 U.S.C. 223(c)(2)added (H)by H.R. 1 Sec. 71307(a)

    (H) Bronze and catastrophic plans treated as high deductible health plans.— The term high deductible health plan shall include any plan which is—(i) available as individual coverage through an Exchange established under section 1311 or 1321 of the Patient Protection and Affordable Care Act, and(ii) described in subsection (d)(1)(A) or (e) of section 1302 of such Act.

    The bill says: Section 223(c)(2) is amended by adding at the end the following new subparagraph:

  775. 26 U.S.C. 223(c)(1)added (E)by H.R. 1 Sec. 71308(a)

    (E) Treatment of direct primary care service arrangements.—(i) In general.— A direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph (A)(ii).(ii) Direct primary care service arrangement.— For purposes of this subparagraph—(I) In general.— The term direct primary care service arrangement means, with respect to any individual, an arrangement under which such individual is provided medical care (as defined in section 213(d)) consisting solely of primary care services provided by primary care practitioners (as defined in section 1833(x)(2)(A) of the Social Security Act, determined without regard to clause (ii) thereof), if the sole compensation for such care is a fixed periodic fee.(II) Limitation.— With respect to any individual for any month, such term shall not include any arrangement if the aggregate fees for all direct primary care service arrangements (determined without regard to this subclause) with respect to such individual for such month exceed $150 (twice such dollar amount in the case of an individual with any direct primary care service arrangement (as so determined) that covers more than one individual).(iii) Certain services specifically excluded from treatment as primary care services.— For purposes of this subparagraph, the term primary care services shall not include— The Secretary, after consultation with the Secretary of Health and Human Services, shall issue regulations or other guidance regarding the application of this clause.(I) procedures that require the use of general anesthesia,(II) prescription drugs (other than vaccines), and(III) laboratory services not typically administered in an ambulatory primary care setting.

    The bill says: Section 223(c)(1) is amended by adding at the end the following new subparagraph:

  776. 26 U.S.C. 223(d)(2)(C)added (v)by H.R. 1 Sec. 71308(b)

    (v) any direct primary care service arrangement.

    The bill says: Section 223(d)(2)(C) is amended by striking "or" at the end of clause (iii), by striking the period at the end of clause (iv) and inserting ", or", and by adding at the end the following new clause:

  777. 26 U.S.C. 223(g)(1)changedby H.R. 1 Sec. 71308(c)

    The bill says: by striking "in subsections (b)(2) and (c)(2)(A)" and inserting "in subsections (b)(2), (c)(2)(A), and in the case of taxable years beginning after 2026, (c)(1)(E)(ii)(II)",

  778. 26 U.S.C. 223(g)(1)(B)added (iii)by H.R. 1 Sec. 71308(c)

    (iii) in the case of the dollar amount in subsection (c)(1)(E)(ii)(II), "calendar year 2025".

    The bill says: in subparagraph (B), by striking "clause (ii)" in clause (i) and inserting "clauses (ii) and (iii)", by striking "and" at the end of clause (i), by striking the period at the end of clause (ii) and inserting ", and", and by inserting after clause (ii) the following new clause:

  779. 26 U.S.C. 223(g)(1)changedby H.R. 1 Sec. 71308(c)

    The bill says: by inserting ", (c)(1)(E)(ii)(II)," after "(b)(2)" in the last sentence.

  780. 42 U.S.C. 1397eeadded (h)by H.R. 1 Sec. 71401(a)

    (h) Rural health transformation program.—(1) Appropriation.—(A) In general.— There are appropriated, out of any money in the Treasury not otherwise appropriated, to the Administrator of the Centers for Medicare & Medicaid Services (in this subsection referred to as the "Administrator"), to provide allotments to States for purposes of carrying out the activities described in paragraph (6)—(i) $10,000,000,000 for fiscal year 2026;(ii) $10,000,000,000 for fiscal year 2027;(iii) $10,000,000,000 for fiscal year 2028;(iv) $10,000,000,000 for fiscal year 2029; and(v) $10,000,000,000 for fiscal year 2030.(B) Unexpended or unobligated funds.—(i) In general.— Any amounts appropriated under subparagraph (A) that are unexpended or unobligated as of October 1, 2032, shall be returned to the Treasury of the United States.(ii) Redistribution of unexpended or unobligated funds.— In carrying out subparagraph (A), the Administrator shall, not later than March 31, 2028, and annually thereafter through March 31, 2032, determine the amount of funds, if any, that are available under such subparagraph for a previous fiscal year, are unexpended or unobligated with respect to such fiscal year, and will not be available to a State in the current fiscal year, pursuant to clause (iii).(iii) Availability of funds.—(I) In general.— Amounts allotted to a State under this subsection for a year shall be available for expenditure by the State through the end of the fiscal year following the fiscal year in which such amounts are allotted.(II) Availability of amounts redistributed.— Amounts redistributed to a State under clause (ii) with respect to a fiscal year shall be available for expenditure by the State through the end of the fiscal year following the fiscal year in which such amounts are redistributed (except in the case of amounts redistributed in fiscal year 2032 which shall only be available for expenditure through September 30, 2032).(iv) Misuse of funds.— If the Administrator determines that a State is not using amounts allotted or redistributed to the State under this subsection in a manner consistent with the description provided by the State in its application approved under paragraph (2), the Administrator may withhold payments to, or reduce payments to, or recover previous payments from, the State under this subsection as the Administrator deems appropriate, and any amounts so withheld, or that remain after any such reduction, or so recovered, shall be returned to the Treasury of the United States.(2) Application.—(A) In general.— To be eligible for an allotment under this subsection, a State shall submit to the Administrator during an application submission period to be specified by the Administrator (but that ends not later than December 31, 2025) an application in such form and manner as the Administrator may specify, that includes—(i) a detailed rural health transformation plan—(I) to improve access to hospitals, other health care providers, and health care items and services furnished to rural residents of the State;(II) to improve health care outcomes of rural residents of the State;(III) to prioritize the use of new and emerging technologies that emphasize prevention and chronic disease management;(IV) to initiate, foster, and strengthen local and regional strategic partnerships between rural hospitals and other health care providers in order to promote measurable quality improvement, increase financial stability, maximize economies of scale, and share best practices in care delivery;(V) to enhance economic opportunity for, and the supply of, health care clinicians through enhanced recruitment and training;(VI) to prioritize data and technology driven solutions that help rural hospitals and other rural health care providers furnish high-quality health care services as close to a patient's home as is possible;(VII) that outlines strategies to manage long-term financial solvency and operating models of rural hospitals in the State; and(VIII) that identifies specific causes driving the accelerating rate of stand-alone rural hospitals becoming at risk of closure, conversion, or service reduction;(ii) a certification that none of the amounts provided under this subsection shall be used by the State for an expenditure that is attributable to an intergovernmental transfer, certified public expenditure, or any other expenditure to finance the non-Federal share of expenditures required under any provision of law, including under the State plan established under this title, the State plan established under title XIX, or under a waiver of such plans; and(iii) such other information as the Administrator may require.(B) Deadline for approval.— Not later than December 31, 2025, the Administrator shall approve or deny all applications submitted for an allotment under this subsection.(C) One-time application.— If an application of a State for an allotment under this subsection is approved by the Administrator, the State shall be eligible for an allotment under this subsection for each of fiscal years 2026 through 2030, except as provided in paragraph (1)(B)(iv).(D) Eligibility.— Only the 50 States shall be eligible for an allotment under this subsection and all references in this subsection to a State shall be treated as only referring to the 50 States.(3) Allotments.—(A) In general.— For each of fiscal years 2026 through 2030, the Administrator shall determine under subparagraph (B) the amount of the allotment for such fiscal year for each State with an approved application under this subsection.(B) Amount determined.— Subject to subparagraph (C), from the amounts appropriated under paragraph (1)(A) for each of fiscal years 2026 through 2030, the Administrator shall allot—(i) 50 percent of the amounts appropriated for each such fiscal year equally among all States with an approved application under this subsection; and(ii) 50 percent of the amounts appropriated for each such fisc

    The bill says: Section 2105 of the Social Security Act (42 U.S.C. 1397ee) is amended by adding at the end the following new subsection:

  781. 42 U.S.C. 1397aa(a)changedby H.R. 1 Sec. 71401(b)

    The bill says: in subsection (a), in the matter preceding paragraph (1), by striking "The purpose" and inserting "Except with respect to the rural health transformation program established in section 2105(h), the purpose"; and

  782. 42 U.S.C. 1397aa(b)changedby H.R. 1 Sec. 71401(b)

    The bill says: in subsection (b), in the matter preceding paragraph (1), by inserting "subsection (a) or (g) of" before "section 2105";

  783. 42 U.S.C. 1397aachangedby H.R. 1 Sec. 71401(b)

    The bill says: in section 2105(c)(1), by striking "and may not include" and inserting "or to carry out the rural health transformation program established in subsection (h) and, except in the case of amounts made available under subsection (h), may not include"; and

  784. 42 U.S.C. 1397aachangedby H.R. 1 Sec. 71401(b)

    The bill says: in section 2106(a)(1), by inserting "subsection (a) or (g) of" before "section 2105".

  785. 20 U.S.C. 1087vv(f)(2)changedby H.R. 1 Sec. 80001(a)

    The bill says: by striking "net value of the" and inserting the following: “net value of—

  786. 20 U.S.C. 1087vv(f)(2)changedby H.R. 1 Sec. 80001(a)

    The bill says: by striking the period at the end and inserting a semicolon; and

  787. 20 U.S.C. 1087vv(f)(2)added (B)by H.R. 1 Sec. 80001(a)

    (B) a family farm on which the family resides;(C) a small business with not more than 100 full-time or full-time equivalent employees (or any part of such a small business) that is owned and controlled by the family; or(D) a commercial fishing business and related expenses, including fishing vessels and permits owned and controlled by the family.

    The bill says: by adding at the end the following:

  788. 20 U.S.C. 1087e(a)(3)changedby H.R. 1 Sec. 81001(1)

    The bill says: in the paragraph heading, by inserting "and Federal Direct PLUS loans" after "loans";

  789. 20 U.S.C. 1087e(a)(3)changedby H.R. 1 Sec. 81001(1)

    (A) Termination of authority to make interest subsidized loans to graduate and professional students.— Subject to subparagraph (B), and notwithstanding any provision of this part or part B—(i) for any period of instruction beginning on or after July 1, 2012, a graduate or professional student shall not be eligible to receive a Federal Direct Stafford loan under this part; and(ii) for any period of instruction beginning on July 1, 2012, and ending on June 30, 2026, the maximum annual amount of Federal Direct Unsubsidized Stafford loans such a student may borrow in any academic year (as defined in section 481(a)(2)) or its equivalent shall be the maximum annual amount for such student determined under section 428H, plus an amount equal to the amount of Federal Direct Stafford loans the student would have received in the absence of this subparagraph.

    The bill says: by striking subparagraph (A) and inserting the following:

  790. 20 U.S.C. 1087e(a)(3)added (C)by H.R. 1 Sec. 81001(1)

    (C) Termination of authority to make Federal Direct PLUS loans to graduate and professional students.— Subject to paragraph (8) and notwithstanding any provision of this part or part B, for any period of instruction beginning on or after July 1, 2026, a graduate or professional student shall not be eligible to receive a Federal Direct PLUS Loan under this part.

    The bill says: by adding at the end the following:

  791. 20 U.S.C. 1087e(a)added (4)by H.R. 1 Sec. 81001(2)

    (4) Graduate and professional annual and aggregate limits for Federal Direct Unsubsidized Stafford loans beginning July 1, 2026.—(A) Annual limits beginning July 1, 2026.— Subject to paragraphs (7)(A) and (8), beginning on July 1, 2026, the maximum annual amount of Federal Direct Unsubsidized Stafford loans—(i) a graduate student, who is not a professional student, may borrow in any academic year or its equivalent shall be $20,500; and(ii) a professional student may borrow in any academic year or its equivalent shall be $50,000.(B) Aggregate limits.— Subject to paragraphs (6), (7)(A), and (8), beginning on July 1, 2026, the maximum aggregate amount of Federal Direct Unsubsidized Stafford loans, in addition to the amount borrowed for undergraduate education, that—(i) a graduate student—(I) who is not (and has not been) a professional student, may borrow for programs of study described in subparagraph (C)(i) shall be $100,000; or(II) who is (or has been) a professional student, may borrow for programs of study described in subparagraph (C)(i) shall be an amount equal to—(aa) $200,000; minus(bb) the amount such student borrowed for programs of study described in subparagraph (C)(ii); and(ii) a professional student—(I) who is not (and has not been) a graduate student, may borrow for programs of study described in subparagraph (C)(ii) shall be $200,000; or(II) who is (or has been) a graduate student, may borrow for programs of study described in subparagraph (C)(ii) shall be an amount equal to—(aa) $200,000; minus(bb) the amount such student borrowed for programs of study described in subparagraph (C)(i).(C) Definitions.—(i) Graduate student.— The term graduate student means a student enrolled in a program of study that awards a graduate credential (other than a professional degree) upon completion of the program.(ii) Professional student.— In this paragraph, the term professional student means a student enrolled in a program of study that awards a professional degree, as defined under section 668.2 of title 34, Code of Federal Regulations (as in effect on the date of enactment of this paragraph), upon completion of the program.(5) Parent borrower annual and aggregate limits for Federal direct PLUS loans beginning July 1, 2026.—(A) Annual limits.— Subject to paragraph (8) and notwithstanding any provision of this part or part B, beginning on July 1, 2026, for each dependent student, the total maximum annual amount of Federal Direct PLUS loans that may be borrowed on behalf of that dependent student by all parents of that dependent student shall be $20,000.(B) Aggregate limits.— Subject to paragraph (8) and notwithstanding any provision of this part or part B, beginning on July 1, 2026, for each dependent student, the total maximum aggregate amount of Federal Direct PLUS loans that may be borrowed on behalf of that dependent student by all parents of that dependent student shall be $65,000, without regard to any amounts repaid, forgiven, canceled, or otherwise discharged on any such loan.(6) Lifetime maximum aggregate amount for all students.— Subject to paragraph (8) and notwithstanding any provision of this part or part B, beginning on July 1, 2026, the maximum aggregate amount of loans made, insured, or guaranteed under this title that a student may borrow (other than a Federal Direct PLUS loan, or loan under section 428B, made to the student as a parent borrower on behalf of a dependent student) shall be $257,500, without regard to any amounts repaid, forgiven, canceled, or otherwise discharged on any such loan.(7) Additional rules regarding annual loan limits.—(A) Less than full-time enrollment.— Notwithstanding any provision of this part or part B, in any case in which a student is enrolled in a program of study of an institution of higher education on less than a full-time basis during any academic year, the amount of a loan that student may borrow for an academic year or its equivalent shall be reduced in direct proportion to the degree to which that student is not so enrolled on a full-time basis, rounded to the nearest whole percentage point, as provided in a schedule of reductions published by the Secretary computed for purposes of this subparagraph.(B) Institutionally determined limits.— Notwithstanding the annual loan limits established under this section and, for undergraduate students, under this part and part B, beginning on July 1, 2026, an institution of higher education (at the discretion of a financial aid administrator at the institution) may limit the total amount of loans made under this part for a program of study for an academic year that a student may borrow, and that a parent may borrow on behalf of such student, as long as any such limit is applied consistently to all students enrolled in such program of study.(8) Interim exception for certain students.—(A) Application of prior limits.— Paragraphs (3)(C), (4), (5), and (6) shall not apply, and paragraph (3)(A)(ii) shall apply as such paragraph was in effect for periods of instruction ending before June 30, 2026, during the expected time to credential described in subparagraph (B), with respect to an individual who, as of June 30, 2026—(i) is enrolled in a program of study at an institution of higher education; and(ii) has received a loan (or on whose behalf a loan was made) under this part for such program of study.(B) Expected time to credential.— For purposes of this paragraph, the expected time to credential of an individual shall be equal to the lesser of—(i) three academic years; or(ii) the period determined by calculating the difference between—(I) the program length for the program of study in which the individual is enrolled; and(II) the period of such program of study that such individual has completed as of the date of the determination under this subparagraph.(C) Definition of program length.— In this paragraph, the term program length means the minimum amount of time in

    The bill says: by adding at the end the following:

  792. 20 U.S.C. 1087e(d)(1)changedby H.R. 1 Sec. 82001(b)

    The bill says: in the matter preceding subparagraph (A), by inserting "before July 1, 2026, who has not received a loan made under this part on or after July 1, 2026," after "made under this part";

  793. 20 U.S.C. 1087e(d)(1)(D)changedby H.R. 1 Sec. 82001(b)

    The bill says: by inserting "before June 30, 2028," before "an income contingent repayment plan"; and

  794. 20 U.S.C. 1087e(d)(1)(D)changedby H.R. 1 Sec. 82001(b)

    The bill says: by striking "and" after the semicolon;

  795. 20 U.S.C. 1087e(d)(1)(E)changedby H.R. 1 Sec. 82001(b)

    The bill says: by striking "that enables borrowers who have a partial financial hardship to make a lower monthly payment";

  796. 20 U.S.C. 1087e(d)(1)(E)changedby H.R. 1 Sec. 82001(b)

    The bill says: by striking "a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on such Federal Direct PLUS Loan or a loan under section 428B made on behalf of a dependent student" and inserting "an excepted Consolidation Loan (as defined in section 493C(a)(2))"; and

  797. 20 U.S.C. 1087e(d)(1)(E)changedby H.R. 1 Sec. 82001(b)

    The bill says: by striking the period at the end and inserting "; and"; and

  798. 20 U.S.C. 1087e(d)(1)added (F)by H.R. 1 Sec. 82001(b)

    (F) beginning on July 1, 2026, the income-based Repayment Assistance Plan under subsection (q), provided that—(i) such Plan shall not be available for the repayment of excepted loans (as defined in paragraph (7)(E)); and(ii) the borrower is required to pay each outstanding loan of the borrower made under this part under such Repayment Assistance Plan, except that a borrower of an excepted loan (as defined in paragraph (7)(E)) may repay the excepted loan separately from other loans under this part obtained by the borrower.

    The bill says: by adding at the end the following:

  799. 20 U.S.C. 1087e(d)(5)rewrittenby H.R. 1 Sec. 82001(b)

    The bill says: in paragraph (5), by amending subparagraph (B) to read as follows:

  800. 20 U.S.C. 1087e(d)added (6)by H.R. 1 Sec. 82001(b)

    (6) Termination and limitation of repayment authority.—(A) Sunset of repayment plans available before July 1, 2026.— Paragraphs (1) through (4) of this subsection shall only apply to loans made under this part before July 1, 2026.(B) Prohibitions.— The Secretary may not, for any loan made under this part on or after July 1, 2026—(i) authorize a borrower of such a loan to repay such loan pursuant to a repayment plan that is not described in paragraph (7)(A); or(ii) carry out or modify a repayment plan that is not described in such paragraph.(7) Repayment plans for loans made on or after July 1, 2026.—(A) Design and selection.— Beginning on July 1, 2026, the Secretary shall offer a borrower of a loan made under this part on or after such date (including such a borrower who also has a loan made under this part before such date) two plans for repayment of the borrower’s loans under this part, including principal and interest on such loans. The borrower shall be entitled to accelerate, without penalty, repayment on such loans. The borrower may choose—(i) a standard repayment plan—(I) with a fixed monthly repayment amount paid over a fixed period of time equal to the applicable period determined under subclause (II); and(II) with the applicable period of time for repayment determined based on the total outstanding principal of all loans of the borrower made under this part before, on, or after July 1, 2026, at the time the borrower is entering repayment under such plan, as follows—(aa) for a borrower with total outstanding principal of less than $25,000, a period of 10 years;(bb) for a borrower with total outstanding principal of not less than $25,000 and less than $50,000, a period of 15 years;(cc) for a borrower with total outstanding principal of not less than $50,000 and less than $100,000, a period of 20 years; and(dd) for a borrower with total outstanding principal of $100,000 or more, a period of 25 years; or(ii) the income-based Repayment Assistance Plan under subsection (q).(B) Selection by secretary.— If a borrower of a loan made under this part on or after July 1, 2026, does not select a repayment plan described in subparagraph (A), the Secretary shall provide the borrower with the standard repayment plan described in subparagraph (A)(i).(C) Selection applies to all outstanding loans.— A borrower is required to pay each outstanding loan of the borrower made under this part under the same selected repayment plan, except that a borrower who selects the Repayment Assistance Plan and also has an excepted loan that is not eligible for repayment under such Repayment Assistance Plan shall repay the excepted loan separately from other loans under this part obtained by the borrower.(D) Changes of repayment plan.— A borrower may change the borrower’s selection of—(i) the standard repayment plan under subparagraph (A)(i), or the Secretary’s selection of such plan for the borrower under subparagraph (B), as the case may be, to the Repayment Assistance Plan under subparagraph (A)(ii) at any time; and(ii) the Repayment Assistance Plan under subparagraph (A)(ii) to the standard repayment plan under subparagraph (A)(i) at any time.(E) Repayment for borrowers with excepted loans made on or after July 1, 2026.—(i) Standard repayment plan required.— Notwithstanding subparagraphs (A) through (D), beginning on July 1, 2026, the Secretary shall require a borrower who has received an excepted loan made on or after such date (including such a borrower who also has an excepted loan made before such date) to repay each excepted loan, including principal and interest on those excepted loans, under the standard repayment plan under subparagraph (A)(i). The borrower shall be entitled to accelerate, without penalty, repayment on such loans.(ii) Excepted loan defined.— For the purposes of this paragraph, the term excepted loan means a loan with an outstanding balance that is—(I) a Federal Direct PLUS Loan that is made on behalf of a dependent student; or(II) a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on—(aa) an excepted PLUS loan, as defined in section 493C(a)(1); or(bb) an excepted consolidation loan (as such term is defined in section 493C(a)(2)(A), notwithstanding subparagraph (B) of such section).

    The bill says: by adding at the end the following:

  801. 20 U.S.C. 1087e(e)repealedby H.R. 1 Sec. 82001(c)

    The bill says: Subsection (e) of section 455 of the Higher Education Act of 1965 (20 U.S.C. 1087e(e)) is repealed.

  802. 20 U.S.C. 1078(b)(1)(D)changedby H.R. 1 Sec. 82001(c)

    The bill says: in subsection (b)(1)(D), by striking "be subject to income contingent repayment in accordance with subsection (m)" and inserting "be subject to income-based repayment in accordance with subsection (m)"; and

  803. 20 U.S.C. 1078(m)changedby H.R. 1 Sec. 82001(c)

    The bill says: in the subsection heading, by striking "Income Contingent and";

  804. 20 U.S.C. 1078(m)rewrittenby H.R. 1 Sec. 82001(c)

    The bill says: by amending paragraph (1) to read as follows:

  805. 20 U.S.C. 1078(m)changedby H.R. 1 Sec. 82001(c)

    The bill says: in the heading of paragraph (2), by striking "income contingent or".

  806. 20 U.S.C. 1078-3(a)(3)(B)(i)(V)(aa)changedby H.R. 1 Sec. 82001(c)

    The bill says: in subsection (a)(3)(B)(i)(V)(aa), by striking "for the purposes of obtaining income contingent repayment or income-based repayment" and inserting "for the purposes of qualifying for an income-based repayment plan under section 455(q) or section 493C, as applicable";

  807. 20 U.S.C. 1078-3(b)(5)changedby H.R. 1 Sec. 82001(c)

    The bill says: in subsection (b)(5), by striking "be repaid either pursuant to income contingent repayment under part D of this title, pursuant to income-based repayment under section 493C, or pursuant to any other repayment provision under this section" and inserting "be repaid pursuant to an income-based repayment plan under section 493C or any other repayment provision under this section"; and

  808. 20 U.S.C. 1078-3(c)(2)(A)changedby H.R. 1 Sec. 82001(c)

    The bill says: in paragraph (2)(A), by striking "or by the terms of repayment pursuant to income contingent repayment offered by the Secretary under subsection (b)(5)" and inserting "or by the terms of repayment pursuant to an income-based repayment plan under section 493C"; and

  809. 20 U.S.C. 1078-3(c)(3)(B)changedby H.R. 1 Sec. 82001(c)

    The bill says: in paragraph (3)(B), by striking "except as required by the terms of repayment pursuant to income contingent repayment offered by the Secretary under subsection (b)(5)" and inserting "except as required by the terms of repayment pursuant to an income-based repayment plan under section 493C".

  810. 20 U.S.C. 1092(d)(1)changedby H.R. 1 Sec. 82001(c)

    The bill says: Section 485(d)(1) of the Higher Education Act of 1965 (20 U.S.C. 1092(d)(1)) is amended by striking "income-contingent and".

  811. 20 U.S.C. 1098h(a)(2)changedby H.R. 1 Sec. 82001(c)

    The bill says: in the paragraph heading, by striking "Income-contingent and income-based" and inserting "Income-based"; and

  812. 20 U.S.C. 1098h(a)(2)(A)changedby H.R. 1 Sec. 82001(c)

    The bill says: in the matter preceding clause (i), by striking "income-contingent or"; and

  813. 20 U.S.C. 1098h(a)(2)(A)(ii)(I)changedby H.R. 1 Sec. 82001(c)

    The bill says: in clause (ii)(I), by striking "section 455(e)(8) or the equivalent procedures established under section 493C(c)(2)(B), as applicable" and inserting "section 493C(c)(2)".

  814. 20 U.S.C. 1087eadded (q)by H.R. 1 Sec. 82001(d)

    (q) Repayment assistance plan.—(1) In general.— Notwithstanding any other provision of this Act, beginning on July 1, 2026, the Secretary shall carry out an income-based repayment plan (to be known as the "Repayment Assistance Plan"), that shall have the following terms and conditions:(A) The total monthly repayment amount owed by a borrower for all of the loans of the borrower that are repaid pursuant to the Repayment Assistance Plan shall be equal to the applicable monthly payment of a borrower calculated under paragraph (4)(B), except that the borrower may not be precluded from repaying an amount that exceeds such amount for any month.(B) The Secretary shall apply the borrower’s applicable monthly payment under this paragraph first toward interest due on each such loan, next toward any fees due on each loan, and then toward the principal of each loan.(C) Any principal due and not paid under subparagraph (B) or paragraph (2)(B) shall be deferred.(D) A borrower who is not in a period of deferment or forbearance shall make an applicable monthly payment for each month until the earlier of—(i) the date on which the outstanding balance of principal and interest due on all of the loans of the borrower that are repaid pursuant to the Repayment Assistance Plan is $0; or(ii) the date on which the borrower has made 360 qualifying monthly payments.(E) The Secretary shall cancel any outstanding balance of principal and interest due on a loan made under this part to a borrower—(i) who, for any period of time, participated in the Repayment Assistance Plan under this subsection;(ii) whose most recent payment for such loan prior to the loan cancellation under this subparagraph was made under such Repayment Assistance Plan; and(iii) who has made 360 qualifying monthly payments on such loan.(F) For the purposes of this subsection, the term qualifying monthly payment means any of the following:(i) An on-time applicable monthly payment under this subsection.(ii) An on-time monthly payment under the standard repayment plan under subsection (d)(7)(A)(i) of not less than the monthly payment required under such plan.(iii) A monthly payment under any repayment plan (excluding the Repayment Assistance Plan under this subsection) of not less than the monthly payment that would be required under a standard repayment plan under section 455(d)(1)(A) with a repayment period of 10 years.(iv) A monthly payment under section 493C of not less than the monthly payment required under such section, including a monthly payment equal to the minimum payment amount permitted under such section.(v) A monthly payment made before July 1, 2028, under an income contingent repayment plan carried out under section 455(d)(1)(D) (or under an alternative repayment plan in lieu of repayment under such an income contingent repayment plan, if placed in such an alternative repayment plan by the Secretary) of not less than the monthly payment required under such a plan, including a monthly payment equal to the minimum payment amount permitted under such a plan.(vi) A month when the borrower did not make a payment because the borrower was in deferment under subsection (f)(2)(B) or due to an economic hardship described in subsection (f)(2)(D).(vii) A month that ended before the date of enactment of this subsection when the borrower did not make a payment because the borrower was in a period of deferment or forbearance described in section 685.209(k)(4)(iv) of title 34, Code of Federal Regulations (as in effect on the date of enactment of this subsection).(G) The procedures established by the Secretary under section 493C(c) shall apply for annually determining the borrower’s eligibility for the Repayment Assistance Plan, including verification of a borrower’s annual income and the annual amount due on the total amount of loans eligible to be repaid under this subsection, and such other procedures as are necessary to effectively implement income-based repayment under this subsection. With respect to carrying out section 494(a)(2) for the Repayment Assistance Plan, an individual may elect to opt out of the disclosures required under section 494(a)(2)(A)(ii) in accordance with the procedures established under section 493C(c)(2).(2) Balance assistance for distressed borrowers.—(A) Interest subsidy.— With respect to a borrower of a loan made under this part, for each month for which such a borrower makes an on-time applicable monthly payment required under paragraph (1)(A) and such monthly payment is insufficient to pay the total amount of interest that accrues for the month on all loans of the borrower repaid pursuant to the Repayment Assistance Plan under this subsection, the amount of interest accrued and not paid for the month shall not be charged to the borrower.(B) Matching principal payment.— With respect to a borrower of a loan made under this part and not in a period of deferment or forbearance, for each month for which a borrower makes an on-time applicable monthly payment required under paragraph (1)(A) and such monthly payment reduces the total outstanding principal balance of all loans of the borrower repaid pursuant to the Repayment Assistance Plan under this subsection by less than $50, the Secretary shall reduce such total outstanding principal balance of the borrower by an amount that is equal to—(i) the amount that is the lesser of—(I) $50; or(II) the total amount paid by the borrower for such month pursuant to paragraph (1)(A); minus(ii) the total amount paid by the borrower for such month pursuant to paragraph (1)(A) that is applied to such total outstanding principal balance.(3) Additional documents.— A borrower who chooses, or is required, to repay a loan under this subsection, and for whom adjusted gross income is unavailable or does not reasonably reflect the borrower's current income, shall provide to the Secretary other documentation of income satisfactory to the Secretary, which documentation th

    The bill says: Section 455 of the Higher Education Act of 1965 (20 U.S.C. 1087e) is amended by adding at the end the following new subsection:

  815. 20 U.S.C. 1087e(g)added (3)by H.R. 1 Sec. 82001(e)

    (3) Consolidation loans made on or after July 1, 2026.— A Federal Direct Consolidation Loan offered to a borrower under this part on or after July 1, 2026, may only be repaid pursuant to a repayment plan described in clause (i) or (ii) of subsection (d)(7)(A) of this section, as applicable, and the repayment schedule of such a Consolidation Loan shall be determined in accordance with such repayment plan.

    The bill says: Section 455(g) of the Higher Education Act of 1965 (20 U.S.C. 1087e(g)) is amended by adding at the end the following new paragraph:

  816. 20 U.S.C. 1098e(a)(2)rewrittenby H.R. 1 Sec. 82001(f)

    (2) Excepted consolidation loan.—(A) In general.— The term excepted consolidation loan means—(i) a consolidation loan under section 428C, or a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on an excepted PLUS loan; or(ii) a consolidation loan under section 428C, or a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on a consolidation loan under section 428C, or a Federal Direct Consolidation Loan described in clause (i).(B) Exclusion.— The term excepted consolidation loan does not include a Federal Direct Consolidation Loan described in subparagraph (A) that, on any date during the period beginning on the date of enactment of this subparagraph and ending on June 30, 2028, was being repaid—(i) pursuant to the Income Contingent Repayment (ICR) plan in accordance with section 685.209(b) of title 34, Code of Federal Regulations (as in effect on June 30, 2023); or(ii) pursuant to another income driven repayment plan.

    The bill says: Section 493C(a)(2) of the Higher Education Act of 1965 (20 U.S.C. 1098e(a)(2)) is amended to read as follows:

  817. 20 U.S.C. 1098e(a)(3)rewrittenby H.R. 1 Sec. 82001(f)

    (3) Applicable amount.— The term applicable amount means 15 percent of the result obtained by calculating, on at least an annual basis, the amount by which—(A) the borrower's, and the borrower's spouse's (if applicable), adjusted gross income; exceeds(B) 150 percent of the poverty line applicable to the borrower's family size as determined under section 673(2) of the Community Services Block Grant Act (42 U.S.C. 9902(2)).

    The bill says: Section 493C(a)(3) of the Higher Education Act of 1965 (20 U.S.C. 1098e(a)(3)) is amended to read as follows:

  818. 20 U.S.C. 1098e(b)rewrittenby H.R. 1 Sec. 82001(f)

    The bill says: by amending paragraph (1) to read as follows:

  819. 20 U.S.C. 1098e(b)changedby H.R. 1 Sec. 82001(f)

    (6) if the monthly payment amount calculated under this section for all loans made to the borrower under part B or D (other than an excepted PLUS loan or excepted consolidation loan) exceeds the monthly amount calculated under section 428(b)(9)(A)(i) or 455(d)(1)(A), based on a 10-year repayment period, when the borrower first made the election described in this subsection (referred to in this paragraph as the "standard monthly repayment amount"), or if the borrower no longer wishes to continue the election under this subsection, then—(A) the maximum monthly payment required to be paid for all loans made to the borrower under part B or D (other than an excepted PLUS loan or excepted consolidation loan) shall be the standard monthly repayment amount; and(B) the amount of time the borrower is permitted to repay such loans may exceed 10 years;

    The bill says: by striking paragraph (6) and inserting the following:

  820. 20 U.S.C. 1098e(b)(7)(B)(iv)changedby H.R. 1 Sec. 82001(f)

    The bill says: in paragraph (7)(B)(iv), by inserting "(as such section was in effect on the day before the date of the repeal of section 455(e)" after "section 455(d)(1)(D)"; and

  821. 20 U.S.C. 1098e(b)(8)changedby H.R. 1 Sec. 82001(f)

    The bill says: in paragraph (8), by inserting "or the Repayment Assistance Program under section 455(q)" after "standard repayment plan".

  822. 20 U.S.C. 1098e(c)rewrittenby H.R. 1 Sec. 82001(f)

    (c) Eligibility determinations; automatic recertification.—(1) In general.— The Secretary shall establish procedures for annually determining, in accordance with paragraph (2), the borrower’s eligibility for income-based repayment, including the verification of a borrower’s annual income and the annual amount due on the total amount of loans made, insured, or guaranteed under part B or D (other than an excepted PLUS loan or excepted consolidation loan), and such other procedures as are necessary to effectively implement income-based repayment under this section. The Secretary shall consider, but is not limited to, the procedures established in accordance with section 455(e)(1) (as in effect on the day before the date of repeal of subsection (e) of section 455) or in connection with income sensitive repayment schedules under section 428(b)(9)(A)(iii) or 428C(b)(1)(E).(2) Automatic recertification.—(A) In general.— The Secretary shall establish and implement, with respect to any borrower enrolled in an income-based repayment program under this section or under section 455(q), procedures to—(i) use return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986, pursuant to approval provided under section 494, to determine the repayment obligation of the borrower without further action by the borrower;(ii) allow the borrower (or the spouse of the borrower), at any time, to opt out of disclosure under such section 6103(l)(13) and instead provide such information as the Secretary may require to determine the repayment obligation of the borrower (or withdraw from the repayment plan under this section or under section 455(q), as the case may be); and(iii) provide the borrower with an opportunity to update the return information so disclosed before the determination of the repayment obligation of the borrower.(B) Applicability.— Subparagraph (A) shall apply to each borrower of a loan eligible to be repaid under this section or under section 455(q), who, on or after the date on which the Secretary establishes procedures under such subparagraph (A)—(i) selects, or is required to repay such loan pursuant to, an income-based repayment plan under this section or under section 455(q); or(ii) recertifies income or family size under such plan.

    The bill says: Section 493C(c) of the Higher Education Act of 1965 (20 U.S.C. 1098e(c)) is amended to read as follows:

  823. 20 U.S.C. 1098e(e)changedby H.R. 1 Sec. 82001(f)

    The bill says: in the subsection heading, by inserting "and before July 1, 2026" after "After July 1, 2014" ; and

  824. 20 U.S.C. 1098e(e)changedby H.R. 1 Sec. 82001(f)

    The bill says: by inserting "and before July 1, 2026" after "after July 1, 2014".

  825. 20 U.S.C. 1078(b)(9)(A)(v)changedby H.R. 1 Sec. 82001(g)

    The bill says: Section 428(b)(9)(A)(v) of the Higher Education Act of 1965 (20 U.S.C. 1078(b)(9)(A)(v)) is amended by striking "who has a partial financial hardship".

  826. 20 U.S.C. 1087e(f)changedby H.R. 1 Sec. 82002(a)

    The bill says: by striking the subsection heading and inserting the following: "Deferment; forbearance";

  827. 20 U.S.C. 1087e(f)(2)(B)changedby H.R. 1 Sec. 82002(a)

    The bill says: in subparagraph (B), by striking "not in" and inserting "subject to paragraph (7), not in" ; and

  828. 20 U.S.C. 1087e(f)(2)(D)changedby H.R. 1 Sec. 82002(a)

    The bill says: in subparagraph (D), by striking "not in" and inserting "subject to paragraph (7), not in"; and

  829. 20 U.S.C. 1087e(f)added (7)by H.R. 1 Sec. 82002(a)

    (7) Sunset of unemployment and economic hardship deferments.— A borrower who receives a loan made under this part on or after July 1, 2027, shall not be eligible to defer such loan under subparagraph (B) or (D) of paragraph (2).

    The bill says: by adding at the end the following:

  830. 20 U.S.C. 1087e(f)added (8)by H.R. 1 Sec. 82002(b)

    (8) Forbearance on loans made under this part on or after July 1, 2027.— A borrower who receives a loan made under this part on or after July 1, 2027, may only be eligible for a forbearance on such loan pursuant to section 428(c)(3)(B) that does not exceed 9 months during any 24-month period.

    The bill says: Section 455(f) of the Higher Education Act of 1965 (20 U.S.C. 1087e(f)) is amended by adding at the end the following:

  831. 20 U.S.C. 1078-6(a)(5)changedby H.R. 1 Sec. 82003(a)

    The bill says: Section 428F(a)(5) of the Higher Education Act of 1965 (20 U.S.C. 1078–6(a)(5)) is amended by striking "one time" and inserting "two times".

  832. 20 U.S.C. 1087dd(h)(1)(D)changedby H.R. 1 Sec. 82003(a)

    The bill says: Section 464(h)(1)(D) of the Higher Education Act of 1965 (20 U.S.C. 1087dd(h)(1)(D)) is amended by striking "once" and inserting "twice".

  833. 20 U.S.C. 1078-6(a)(1)(B)addedby H.R. 1 Sec. 82003(b)

    The bill says: Section 428F(a)(1)(B) of the Higher Education Act of 1965 (20 U.S.C. 1078–6(a)(1)(B)) is amended by adding at the end the following: "With respect to a borrower who has 1 or more loans made under part D on or after July 1, 2027 that are described in subparagraph (A), the total monthly payment of the borrower for all such loans shall not be less than $10.".

  834. 20 U.S.C. 1087e(m)(1)(A)(iii)changedby H.R. 1 Sec. 82004(1)

    The bill says: in clause (iii), by striking "; or" and inserting a semicolon;

  835. 20 U.S.C. 1087e(m)(1)(A)(iv)changedby H.R. 1 Sec. 82004(2)

    The bill says: in clause (iv), by striking "; and" and inserting "(as in effect on the day before the date of the repeal of subsection (e) of this section); or"; and

  836. 20 U.S.C. 1087e(m)(1)(A)added (v)by H.R. 1 Sec. 82004(3)

    (v) on-time payments under the Repayment Assistance Plan under subsection (q); and

    The bill says: by adding at the end the following new clause:

  837. 20 U.S.C. 1087h(a)(1)rewrittenby H.R. 1 Sec. 82005

    The bill says: Paragraph (1) of section 458(a) of the Higher Education Act of 1965 (20 U.S.C. 1087h(a)(1)) is amended to read as follows:

  838. 20 U.S.C. 1070a(a)(2)(A)rewrittenby H.R. 1 Sec. 83001(a)

    (A) the term adjusted gross income means—(i) in the case of a dependent student, for the second tax year preceding the academic year—(I) the adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) of the student’s parents; plus(II) for Federal Pell Grant determinations made for academic years beginning on or after July 1, 2026, the foreign income (as described in section 480(b)(5)) of the student’s parents; and(ii) in the case of an independent student, for the second tax year preceding the academic year—(I) the adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) of the student (and the student’s spouse, if applicable); plus(II) for Federal Pell Grant determinations made for academic years beginning on or after July 1, 2026, the foreign income (as described in section 480(b)(5)) of the student (and the student’s spouse, if applicable);

    The bill says: Section 401(a)(2)(A) of the Higher Education Act of 1965 (20 U.S.C. 1070a(a)(2)(A)) is amended to read as follows:

  839. 20 U.S.C. 1070a(b)(1)(D)changedby H.R. 1 Sec. 83001(a)

    The bill says: by striking "A student" and inserting "For each academic year beginning before July 1, 2026, a student"; and

  840. 20 U.S.C. 1070a(b)(1)(D)changedby H.R. 1 Sec. 83001(a)

    The bill says: by inserting ", as in effect for such academic year," after "section 479A(b)(1)(B)(v)".

  841. 20 U.S.C. 1087tt(b)(1)(B)removedby H.R. 1 Sec. 83001(a)

    The bill says: by striking clause (v); and

  842. 20 U.S.C. 1087tt(b)(1)(B)renumberedby H.R. 1 Sec. 83001(a)

    The bill says: by redesignating clauses (vi) and (vii) as clauses (v) and (vi), respectively.

  843. 20 U.S.C. 1070a(b)(1)added (F)by H.R. 1 Sec. 83001(b)

    (F) Ineligibility of students with a high student aid index.— Notwithstanding subparagraphs (A) through (E), a student shall not be eligible for a Federal Pell Grant under this subsection for an academic year in which the student has a student aid index that equals or exceeds twice the amount of the total maximum Federal Pell Grant for such academic year.

    The bill says: Section 401(b)(1) of the Higher Education Act of 1965 (20 U.S.C. 1070a(b)(1)) is amended by adding at the end the following:

  844. 20 U.S.C. 1070aadded (k)by H.R. 1 Sec. 83002(a)

    (k) Workforce pell grant program.—(1) In general.— For the award year beginning on July 1, 2026, and each subsequent award year, the Secretary shall award grants (to be known as "Workforce Pell Grants") to eligible students under paragraph (2) in accordance with this subsection.(2) Eligible students.— To be eligible to receive a Workforce Pell Grant under this subsection for any period of enrollment, a student shall meet the eligibility requirements for a Federal Pell Grant under this section, except that the student—(A) shall be enrolled, or accepted for enrollment, in an eligible program under section 481(b)(3) (hereinafter referred to as an "eligible workforce program"); and(B) may not—(i) be enrolled, or accepted for enrollment, in a program of study that leads to a graduate credential; or(ii) have attained such a credential.(3) Terms and conditions of awards.— The Secretary shall award Workforce Pell Grants under this subsection in the same manner and with the same terms and conditions as the Secretary awards Federal Pell Grants under this section, except that—(A) each use of the term eligible program (except in subsection (b)(9)(A)) shall be substituted by "eligible workforce program under section 481(b)(3)";(B) the provisions of subsection (d)(2) shall not be applicable to eligible workforce programs; and(C) a student who is eligible for a grant equal to less than the amount of the minimum Federal Pell Grant because the eligible workforce program in which the student is enrolled or accepted for enrollment is less than an academic year (in hours of instruction or weeks of duration) may still be eligible for a Workforce Pell Grant in an amount that is prorated based on the length of the program.(4) Prevention of double benefits.— No eligible student described in paragraph (2) may concurrently receive a grant under both this subsection and—(A) subsection (b); or(B) subsection (c).(5) Duration limit.— Any period of study covered by a Workforce Pell Grant awarded under this subsection shall be included in determining a student’s duration limit under subsection (d)(5).

    The bill says: Section 401 of the Higher Education Act of 1965 (20 U.S.C. 1070a) is amended by adding at the end the following:

  845. 20 U.S.C. 1088(b)renumberedby H.R. 1 Sec. 83002(b)

    The bill says: by redesignating paragraphs (3) and (4) as paragraphs (4) and (5), respectively; and

  846. 20 U.S.C. 1088(b)added (3)by H.R. 1 Sec. 83002(b)

    (3)(A) A program is an eligible program for purposes of the Workforce Pell Grant program under section 401(k) only if—(i) it is a program of at least 150 clock hours of instruction, but less than 600 clock hours of instruction, or an equivalent number of credit hours, offered by an eligible institution during a minimum of 8 weeks, but less than 15 weeks;(ii) it is not offered as a correspondence course, as defined in 600.2 of title 34, Code of Federal Regulations (as in effect on July 1, 2021);(iii) the Governor of a State, after consultation with the State board, determines that the program—(I) provides an education aligned with the requirements of high-skill, high-wage (as identified by the State pursuant to section 122 of the Carl D. Perkins Career and Technical Education Act (20 U.S.C. 2342)), or in-demand industry sectors or occupations;(II) meets the hiring requirements of potential employers in the sectors or occupations described in subclause (I);(III) either—(aa) leads to a recognized postsecondary credential that is stackable and portable across more than one employer; or(bb) with respect to students enrolled in the program—(AA) prepares such students for employment in an occupation for which there is only one recognized postsecondary credential; and(BB) provides such students with such a credential upon completion of such program; and(IV) prepares students to pursue 1 or more certificate or degree programs at 1 or more institutions of higher education (which may include the eligible institution providing the program), including by ensuring—(aa) that a student, upon completion of the program and enrollment in such a related certificate or degree program, will receive academic credit for the Workforce Pell program that will be accepted toward meeting such certificate or degree program requirements; and(bb) the acceptability of such credit toward meeting such certificate or degree program requirements; and(iv) after the Governor of such State makes the determination that the program meets the requirements under clause (iii), the Secretary determines that—(I) the program has been offered by the eligible institution for not less than 1 year prior to the date on which the Secretary makes a determination under this clause;(II) for each award year, the program has a verified completion rate of at least 70 percent, within 150 percent of the normal time for completion;(III) for each award year, the program has a verified job placement rate of at least 70 percent, measured 180 days after completion; and(IV) for each award year, the total amount of the published tuition and fees of the program for such year is an amount that does not exceed the value-added earnings of students who received Federal financial aid under this title and who completed the program 3 years prior to the award year, as such earnings are determined by calculating the difference between—(aa) the median earnings of such students, as adjusted by the State and metropolitan area regional price parities of the Bureau of Economic Analysis based on the location of such program; and(bb) 150 percent of the poverty line applicable to a single individual as determined under section 673(2) of the Community Services Block Grant Act (42 U.S.C. 9902(2)) for such year.(B) In this paragraph:(i) The term eligible institution means an eligible institution for purposes of section 401.(ii) The term Governor means the chief executive of a State.(iii) The terms "in-demand industry sector or occupation", "recognized postsecondary credential", and "State board" have the meanings given such terms in section 3 of the Workforce Innovation and Opportunity Act.

    The bill says: by inserting after paragraph (2) the following:

  847. 20 U.S.C. 1070a(b)(7)(A)(iii)changedby H.R. 1 Sec. 83003

    The bill says: Section 401(b)(7)(A)(iii) of the Higher Education Act of 1965 (20 U.S.C. 1070a(b)(7)(A)(iii)) is amended by striking "$2,170,000,000" and inserting "$12,670,000,000".

  848. 20 U.S.C. 1070a(d)added (6)by H.R. 1 Sec. 83004

    (6) Exclusion.— Beginning on July 1, 2026, and notwithstanding this subsection or subsection (b), a student shall not be eligible for a Federal Pell Grant under subsection (b) during any period for which the student receives grant aid from non-Federal sources, including States, institutions of higher education, or private sources, in an amount that equals or exceeds the student's cost of attendance for such period.

    The bill says: Section 401(d) of the Higher Education Act of 1965 (20 U.S.C. 1070a(d)) is amended by adding at the end the following:

  849. 20 U.S.C. 1087d(a)(5)changedby H.R. 1 Sec. 84001(1)

    The bill says: in paragraph (5), by striking "and" after the semicolon;

  850. 20 U.S.C. 1087d(a)renumberedby H.R. 1 Sec. 84001(1)

    The bill says: by redesignating paragraph (6) as paragraph (7); and

  851. 20 U.S.C. 1087d(a)added (6)by H.R. 1 Sec. 84001(1)

    (6) provide assurances that, beginning July 1, 2026, the institution will comply with all requirements of subsection (c); and

    The bill says: by inserting after paragraph (5) the following:

  852. 20 U.S.C. 1087d(b)(2)changedby H.R. 1 Sec. 84001(2)

    The bill says: in subsection (b)(2), by striking "and (6)" and inserting "(6), and (7)";

  853. 20 U.S.C. 1087drenumberedby H.R. 1 Sec. 84001(3)

    The bill says: by redesignating subsection (c) as subsection (d); and

  854. 20 U.S.C. 1087dadded (c)by H.R. 1 Sec. 84001(4)

    (c) Ineligibility for certain programs based on low earning outcomes.—(1) In general.— Notwithstanding section 481(b), an institution of higher education subject to this subsection shall not use funds under this part for student enrollment in an educational program offered by the institution that is described in paragraph (2).(2) Low-earning outcome programs described.— An educational program at an institution is described in this paragraph if the program awards an undergraduate degree, graduate or professional degree, or graduate certificate, for which the median earnings (as determined by the Secretary) of the programmatic cohort of students who received funds under this title for enrollment in such program, who completed such program during the academic year that is 4 years before the year of the determination, who are not enrolled in any institution of higher education, and who are working, are, for not less than 2 of the 3 years immediately preceding the date of the determination, less than the median earnings of a working adult described in paragraph (3) for the corresponding year.(3) Calculation of median earnings.—(A) Working adult.— For purposes of applying paragraph (2) to an educational program at an institution, a working adult described in this paragraph is a working adult who, for the corresponding year—(i) is aged 25 to 34;(ii) is not enrolled in an institution of higher education; and(iii)(I) in the case of a determination made for an educational program that awards a baccalaureate or lesser degree, has only a high school diploma or its recognized equivalent; or(II) in the case of a determination made for a graduate or professional program, has only a baccalaureate degree.(B) Source of data.— For purposes of applying paragraph (2) to an educational program at an institution, the median earnings of a working adult, as described in subparagraph (A), shall be based on data from the Bureau of the Census—(i) with respect to an educational program that awards a baccalaureate or lesser degree—(I) for the State in which the institution is located; or(II) if fewer than 50 percent of the students enrolled in the institution reside in the State where the institution is located, for the entire United States; and(ii) with respect to an educational program that is a graduate or professional program—(I) for the lowest median earnings of—(aa) a working adult in the State in which the institution is located;(bb) a working adult in the same field of study (as determined by the Secretary, such as by using the 2-digit CIP code) in the State in which the institution is located; and(cc) a working adult in the same field of study (as so determined) in the entire United States; or(II) if fewer than 50 percent of the students enrolled in the institution reside in the State where the institution is located, for the lower median earnings of—(aa) a working adult in the entire United States; or(bb) a working adult in the same field of study (as so determined) in the entire United States.(4) Small programmatic cohorts.— For any year for which the programmatic cohort described in paragraph (2) for an educational program of an institution is fewer than 30 individuals, the Secretary shall—(A) first, aggregate additional years of programmatic data in order to achieve a cohort of at least 30 individuals; and(B) second, in cases in which the cohort (including the individuals added under subparagraph (A)) is still fewer than 30 individuals, aggregate additional cohort years of programmatic data for educational programs of equivalent length in order to achieve a cohort of at least 30 individuals.(5) Appeals process.— An educational program shall not lose eligibility under this subsection unless the institution has had the opportunity to appeal the programmatic median earnings of students working and not enrolled determination under paragraph (2), through a process established by the Secretary. During such appeal, the Secretary may permit the educational program to continue to participate in the program under this part.(6) Notice to students.—(A) In general.— If an educational program of an institution of higher education subject to this subsection does not meet the cohort median earning requirements, as described in paragraph (2), for one year during the applicable covered period but has not yet failed to meet such requirements for 2 years during such covered period, the institution shall promptly inform each student enrolled in the educational program of the eligible program's low cohort median earnings and that the educational program is at risk of losing its eligibility for funds under this part.(B) Covered period.— In this paragraph, the term covered period means the period of the 3 years immediately preceding the date of a determination made under paragraph (2).(7) Regaining programmatic eligibility.— The Secretary shall establish a process by which an institution of higher education that has an educational program that has lost eligibility under this subsection may, after a period of not less than 2 years of such program's ineligibility, apply to regain such eligibility, subject to the requirements established by the Secretary that further the purpose of this subsection.

    The bill says: by inserting after subsection (b) the following:

  855. 5 U.S.C. 8909(a)(2)addedby H.R. 1 Sec. 90101(g)

    The bill says: in subsection (a)(2), by inserting before the period at the end the following: ", except that the amounts required to be set aside under subsection (b)(2) shall not be subject to the limitations that may be specified annually by Congress"; and

  856. 5 U.S.C. 8909(b)renumberedby H.R. 1 Sec. 90101(g)

    The bill says: by redesignating paragraph (2) as paragraph (3); and

  857. 5 U.S.C. 8909(b)added (2)by H.R. 1 Sec. 90101(g)

    (2) In fiscal year 2026, $66,000,000, to be derived from all contributions, and to remain available until the end of fiscal year 2035, for the Director of the Office to carry out subsections (c) through (f) of the FEHB Protection Act of 2025.

    The bill says: by inserting after paragraph (1) the following:

  858. Public Law 116-136(a)(6)(E)changedby H.R. 1 Sec. 90102(b)

    The bill says: in subparagraph (E), by striking "or" at the end;

  859. Public Law 116-136(a)(6)(F)changedby H.R. 1 Sec. 90102(b)

    The bill says: in subparagraph (F), by striking "and" at the end and inserting "or"; and

  860. Public Law 116-136(a)(6)added (G)by H.R. 1 Sec. 90102(b)

    (G) the Act titled "An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14"; and

    The bill says: by adding at the end the following:

  861. Public Law 116-136(k)changedby H.R. 1 Sec. 90102(b)

    The bill says: in subsection (k), by striking "2025" and inserting "2034".

  862. 8 U.S.C. 1254a(c)(1)(B)changedby H.R. 1 Sec. 100006(1)

    The bill says: by striking "The Attorney General" and inserting the following:

  863. 8 U.S.C. 1254a(c)(1)(B)(i)changedby H.R. 1 Sec. 100006(2)

    The bill says: in clause (i), as redesignated, by striking "$50" and inserting "$500, subject to the adjustments required under clause (ii)"; and

  864. 8 U.S.C. 1254a(c)(1)(B)added (ii)by H.R. 1 Sec. 100006(3)

    (ii) Annual adjustments for inflation.— During fiscal year 2026, and during each subsequent fiscal year, the maximum amount of the fee authorized under clause (i) shall be equal to the sum of—(I) the maximum amount of the fee authorized under this subparagraph for the most recently concluded fiscal year; and(II) the product resulting from the multiplication of the amount referred to in subclause (I) by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10.(iii) Disposition of temporary protected status fees.— All of the fees collected pursuant to this subparagraph shall be deposited into the general fund of the Treasury.(iv) No fee waiver.— Fees required to be paid under this subparagraph shall not be waived or reduced.

    The bill says: by adding at the end the following:

  865. 8 U.S.C. 1187(h)(3)(B)(i)(I)changedby H.R. 1 Sec. 100014(1)

    The bill says: in subclause (I), by striking "and" at the end;

  866. 8 U.S.C. 1187(h)(3)(B)(i)(II)changedby H.R. 1 Sec. 100014(1)

    The bill says: by inserting "of not less than $10" after "an amount"; and

  867. 8 U.S.C. 1187(h)(3)(B)(i)(II)changedby H.R. 1 Sec. 100014(1)

    The bill says: by striking the period at the end and inserting "; and"; and

  868. 8 U.S.C. 1187(h)(3)(B)(i)added (III)by H.R. 1 Sec. 100014(1)

    (III) not less than $13 per travel authorization.

    The bill says: by adding at the end the following:

  869. 8 U.S.C. 1187(h)(3)(B)(iii)changedby H.R. 1 Sec. 100014(2)

    The bill says: in clause (iii), by striking "October 31, 2028" and inserting "October 31, 2034"; and

  870. 8 U.S.C. 1187(h)(3)(B)added (iv)by H.R. 1 Sec. 100014(3)

    (iv) Subsequent adjustment.— During fiscal year 2026 and each subsequent fiscal year, the amount specified in clause (i)(II) for a fiscal year shall be equal to the sum of—(I) the amount of the fee required under this subparagraph during the most recently concluded fiscal year; and(II) the product of the amount referred to in subclause (I) multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.

    The bill says: by adding at the end the following:

  871. 8 U.S.C. 1356added (w)by H.R. 1 Sec. 100015(c)

    (w) CBP electronic visa update system account.—(1) Establishment.— There is established in the general fund of the Treasury a separate account, which shall be known as the "CBP Electronic Visa Update System Account" (referred to in this subsection as the "Account").(2) Deposits.— There shall be deposited into the Account an amount equal to the difference between—(A) all of the fees received pursuant to section 100015 of the Act entitled "An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14" (119th Congress); and(B) an amount equal to $5 multiplied by the number of payments collected pursuant to such section.(3) Appropriation.— Amounts deposited in the Account—(A) are hereby appropriated to make payments and offset program costs in accordance with section 100015 of the Act entitled "An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14" (119th Congress), without further appropriation; and(B) shall remain available until expended for any U.S. Customs and Border Protection costs associated with administering the CBP Electronic Visa Update System.

    The bill says: Section 286 (8 U.S.C. 1356) is amended by adding at the end the following:

  872. 8 U.S.C. 1158(d)(3)changedby H.R. 1 Sec. 100018(1)

    The bill says: in the first sentence, by striking "may" and inserting "shall";

  873. 8 U.S.C. 1158(d)(3)changedby H.R. 1 Sec. 100018(2)

    The bill says: by striking "Such fees shall not exceed" and all that follows and inserting the following: "Nothing in this paragraph may be construed to limit the authority of the Attorney General to set additional adjudication and naturalization fees in accordance with section 286(m).".

  874. Public Law 101-426(d)changedby H.R. 1 Sec. 100201(1)

    The bill says: by striking the first sentence and inserting "The Fund shall terminate on December 31, 2028."; and

  875. Public Law 101-426(d)changedby H.R. 1 Sec. 100201(2)

    The bill says: by striking "the end of that 2-year period" and inserting "such date".

  876. Public Law 101-426(a)(1)(A)(i)(I)changedby H.R. 1 Sec. 100202(a)

    The bill says: in subclause (I), by striking "October 31, 1958" and inserting "November 6, 1962";

  877. Public Law 101-426(a)(1)(A)(i)(II)changedby H.R. 1 Sec. 100202(a)

    The bill says: by striking "in the affected area" and inserting "in an affected area"; and

  878. Public Law 101-426(a)(1)(A)(i)(II)changedby H.R. 1 Sec. 100202(a)

    The bill says: by striking "or" after the semicolon;

  879. Public Law 101-426(a)(1)(A)(i)renumberedby H.R. 1 Sec. 100202(a)

    The bill says: by redesignating subclause (III) as subclause (IV); and

  880. Public Law 101-426(a)(1)(A)(i)added (III)by H.R. 1 Sec. 100202(a)

    (III) was physically present in an affected area for a period of at least 1 year during the period beginning on September 24, 1944, and ending on November 6, 1962; or

    The bill says: by inserting after subclause (II) the following:

  881. Public Law 101-426(a)(1)(A)(ii)(I)changedby H.R. 1 Sec. 100202(a)

    The bill says: in clause (ii)(I), by striking "physical presence described in subclause (I) or (II) of clause (i) or onsite participation described in clause (i)(III)" and inserting "physical presence described in subclause (I), (II), or (III) of clause (i) or onsite participation described in clause (i)(IV)".

  882. Public Law 101-426(a)(1)(A)changedby H.R. 1 Sec. 100202(b)

    The bill says: in subparagraph (A), by striking "an amount" and inserting "the amount";

  883. Public Law 101-426(a)(1)changedby H.R. 1 Sec. 100202(b)

    The bill says: by striking subparagraph (B) and inserting the following:

  884. Public Law 101-426(a)(1)(C)added (iv)by H.R. 1 Sec. 100202(b)

    (iv) No payment under this paragraph previously has been made to the individual, on behalf of the individual, or to a survivor of the individual.

    The bill says: in subparagraph (C), by adding at the end the following:

  885. Public Law 101-426(a)(1)(C)removedby H.R. 1 Sec. 100202(c)

    The bill says: by striking clause (i); and

  886. Public Law 101-426(a)(1)(C)renumberedby H.R. 1 Sec. 100202(c)

    The bill says: by redesignating clauses (ii) and (iii) as clauses (i) and (ii), respectively.

  887. Public Law 101-426(a)(2)(A)changedby H.R. 1 Sec. 100202(d)

    The bill says: by striking "in the affected area" and inserting "in an affected area";

  888. Public Law 101-426(a)(2)(A)changedby H.R. 1 Sec. 100202(d)

    The bill says: by striking "2 years" and inserting "1 year"; and

  889. Public Law 101-426(a)(2)(A)changedby H.R. 1 Sec. 100202(d)

    The bill says: by striking "October 31, 1958," and inserting "November 6, 1962;";

  890. Public Law 101-426(a)(2)(B)changedby H.R. 1 Sec. 100202(d)

    The bill says: by striking "in the affected area" and inserting "in an affected area"; and

  891. Public Law 101-426(a)(2)(B)changedby H.R. 1 Sec. 100202(d)

    The bill says: by striking ", or" at the end and inserting a semicolon;

  892. Public Law 101-426(a)(2)renumberedby H.R. 1 Sec. 100202(d)

    The bill says: by redesignating subparagraph (C) as subparagraph (D); and

  893. Public Law 101-426(a)(2)added (C)by H.R. 1 Sec. 100202(d)

    (C) was physically present in an affected area for a period of at least 1 year during the period beginning on September 24, 1944, and ending on November 6, 1962; or

    The bill says: by inserting after subparagraph (B) the following:

  894. Public Law 101-426(a)(2)changedby H.R. 1 Sec. 100202(e)

    The bill says: by striking "$50,000 (in the case of an individual described in subparagraph (A) or (B)) or $75,000 (in the case of an individual described in subparagraph (C))," and inserting "$100,000";

  895. Public Law 101-426(a)(2)(i)changedby H.R. 1 Sec. 100202(e)

    The bill says: in clause (i), by striking ", and" and inserting a semicolon;

  896. Public Law 101-426(a)(2)(ii)changedby H.R. 1 Sec. 100202(e)

    The bill says: in clause (ii), by striking the period at the end and inserting "; and"; and

  897. Public Law 101-426(a)(2)added (iii)by H.R. 1 Sec. 100202(e)

    (iii) no payment under this paragraph previously has been made to the individual, on behalf of the individual, or to a survivor of the individual.

    The bill says: by adding at the end the following:

  898. Public Law 101-426(b)(1)rewrittenby H.R. 1 Sec. 100202(f)

    (1) affected area means—(A) except as provided under subparagraph (B)—(i) the States of New Mexico, Utah, and Idaho;(ii) in the State of Nevada, the counties of White Pine, Nye, Lander, Lincoln, Eureka, and that portion of Clark County that consists of townships 13 through 16 at ranges 63 through 71; and(iii) in the State of Arizona, the counties of Coconino, Yavapai, Navajo, Apache, and Gila, and Mohave; and(B) with respect to a claim by an individual under subsection (a)(1)(A)(i)(III) or subsection (a)(2)(C), only New Mexico; and

    The bill says: Section 4(b)(1) of the Radiation Exposure Compensation Act (Public Law 101–426; 42 U.S.C. 2210 note) is amended to read as follows:

  899. Public Law 101-426(a)(1)(A)(i)rewrittenby H.R. 1 Sec. 100203(a)

    (i)(I) was employed in a uranium mine or uranium mill (including any individual who was employed in the transport of uranium ore or vanadium-uranium ore from such mine or mill) located in Colorado, New Mexico, Arizona, Wyoming, South Dakota, Washington, Utah, Idaho, North Dakota, Oregon, or Texas at any time during the period beginning on January 1, 1942, and ending on December 31, 1990; or(II) was employed as a core driller in a State referred to in subclause (I) during the period described in such subclause; and

    The bill says: Section 5(a)(1)(A)(i) of the Radiation Exposure Compensation Act (Public Law 101–426; 42 U.S.C. 2210 note) is amended to read as follows:

  900. Public Law 101-426(a)(1)(A)(ii)(I)changedby H.R. 1 Sec. 100203(b)

    The bill says: Section 5(a)(1)(A)(ii)(I) of the Radiation Exposure Compensation Act (Public Law 101–426; 42 U.S.C. 2210 note) is amended by inserting "or renal cancer or any other chronic renal disease, including nephritis and kidney tubal tissue injury" after "nonmalignant respiratory disease".

  901. Public Law 101-426(a)(1)(A)(ii)(II)changedby H.R. 1 Sec. 100203(c)

    The bill says: by inserting ", core driller," after "was a miller";

  902. Public Law 101-426(a)(1)(A)(ii)(II)changedby H.R. 1 Sec. 100203(c)

    The bill says: by inserting ", or was involved in remediation efforts at such a uranium mine or uranium mill," after "ore transporter";

  903. Public Law 101-426(a)(1)(A)(ii)(II)changedby H.R. 1 Sec. 100203(c)

    The bill says: by inserting "(I)" after "clause (i)"; and

  904. Public Law 101-426(a)(1)(A)(ii)(II)changedby H.R. 1 Sec. 100203(c)

    The bill says: by striking "or renal cancers" and all that follows and inserting "or renal cancer or any other chronic renal disease, including nephritis and kidney tubal tissue injury; or".

  905. Public Law 101-426(a)added (4)by H.R. 1 Sec. 100203(e)

    (4) Special rule relating to combined work histories for individuals with at least one year of experience.— An individual meets the requirements under this paragraph if the individual worked in one or more of the positions referred to in paragraph (1)(A)(ii)(III)(bb) for a period of at least one year during the period described in paragraph (1)(A)(i)(I).(5) Special rule relating to combined work histories for miners.— An individual meets the requirements of this paragraph if the individual, during the period described in paragraph (1)(A)(i)(I), worked as a miner and was exposed to such number of working level months that the Attorney General determines, when combined with the exposure of such individual to radiation through work as a miller, core driller, or ore transporter during the period described in paragraph (1)(A)(i)(I), results in such individual being exposed to a total level of radiation that is greater or equal to the level of exposure of an individual described in paragraph (4).

    The bill says: Section 5(a) of the Radiation Exposure Compensation Act (Public Law 101–426; 42 U.S.C. 2210 note) is amended by adding at the end the following:

  906. Public Law 101-426(b)(7)changedby H.R. 1 Sec. 100203(f)

    The bill says: in paragraph (7), by striking "and" at the end;

  907. Public Law 101-426(b)(8)changedby H.R. 1 Sec. 100203(f)

    The bill says: in paragraph (8), by striking the period at the end and inserting "; and"; and

  908. Public Law 101-426(b)added (9)by H.R. 1 Sec. 100203(f)

    (9) the term core driller means any individual employed to engage in the act or process of obtaining cylindrical rock samples of uranium or vanadium by means of a borehole drilling machine for the purpose of mining uranium or vanadium.

    The bill says: by adding at the end the following:

  909. Public Law 101-426added 5Aby H.R. 1 Sec. 100204

    5A. Claims relating to Manhattan Project waste.—(a) In general.— A claimant shall receive compensation for a claim made under this Act, as described in subsection (b) or (c), if—(1) a claim for compensation is filed with the Attorney General—(A) by an individual described in paragraph (2); or(B) on behalf of that individual by an authorized agent of that individual, if the individual is deceased or incapacitated, such as—(i) an executor of estate of that individual; or(ii) a legal guardian or conservator of that individual;(2) that individual, or if applicable, an authorized agent of that individual, demonstrates that such individual—(A) was physically present in an affected area for a period of at least 2 years after January 1, 1949; and(B) contracted a specified disease after such period of physical presence;(3) the Attorney General certifies that the identity of that individual, and if applicable, the authorized agent of that individual, is not fraudulent or otherwise misrepresented; and(4) the Attorney General determines that the claimant has satisfied the applicable requirements of this Act.(b) Losses available to living affected individuals.—(1) In general.— In the event of a claim qualifying for compensation under subsection (a) that is submitted to the Attorney General to be eligible for compensation under this section at a time when the individual described in subsection (a)(2) is living, the amount of compensation under this section shall be in an amount that is the greater of $50,000 or the total amount of compensation for which the individual is eligible under paragraph (2).(2) Losses due to medical expenses.— A claimant described in paragraph (1) shall be eligible to receive, upon submission of contemporaneous written medical records, reports, or billing statements created by or at the direction of a licensed medical professional who provided contemporaneous medical care to the claimant, additional compensation in the amount of all documented out-of-pocket medical expenses incurred as a result of the specified disease suffered by that claimant, such as any medical expenses not covered, paid for, or reimbursed through—(A) any public or private health insurance;(B) any employee health insurance;(C) any workers’ compensation program; or(D) any other public, private, or employee health program or benefit.(3) Limitation.— No claimant is eligible to receive compensation under this subsection with respect to medical expenses unless the submissions described in paragraph (2) with respect to such expenses are submitted on or before December 31, 2028.(c) Payments to beneficiaries of deceased individuals.— In the event that an individual described in subsection (a)(2) who qualifies for compensation under subsection (a) is deceased at the time of submission of the claim—(1) a surviving spouse may, upon submission of a claim and records sufficient to satisfy the requirements of subsection (a) with respect to the deceased individual, receive compensation in the amount of $25,000; or(2) in the event that there is no surviving spouse, the surviving children, minor or otherwise, of the deceased individual may, upon submission of a claim and records sufficient to satisfy the requirements of subsection (a) with respect to the deceased individual, receive compensation in the total amount of $25,000, paid in equal shares to each surviving child.(d) Affected areas.— For purposes of this section, the term affected area means—(1) in the State of Missouri, the ZIP Codes of 63031, 63033, 63034, 63042, 63045, 63074, 63114, 63135, 63138, 63044, 63121, 63140, 63145, 63147, 63102, 63304, 63134, 63043, 63341, 63368, and 63367;(2) in the State of Tennessee, the ZIP Codes of 37716, 37840, 37719, 37748, 37763, 37828, 37769, 37710, 37845, 37887, 37829, 37854, 37830, and 37831;(3) in the State of Alaska, the ZIP Codes of 99546 and 99547; and(4) in the State of Kentucky, the ZIP Codes of 42001, 42003, and 42086.(e) Specified disease.— For purposes of this section, the term specified disease means any of the following:(1) Any leukemia, provided that the initial exposure occurred after 20 years of age and the onset of the disease was at least 2 years after first exposure.(2) Any of the following diseases, provided that the onset was at least 2 years after the initial exposure:(A) Multiple myeloma.(B) Lymphoma, other than Hodgkin’s disease.(C) Primary cancer of the—(i) thyroid;(ii) male or female breast;(iii) esophagus;(iv) stomach;(v) pharynx;(vi) small intestine;(vii) pancreas;(viii) bile ducts;(ix) gall bladder;(x) salivary gland;(xi) urinary bladder;(xii) brain;(xiii) colon;(xiv) ovary;(xv) bone;(xvi) renal;(xvii) liver, except if cirrhosis or hepatitis B is indicated; or(xviii) lung.(f) Physical presence.—(1) In general.— For purposes of this section, the Attorney General may not determine that a claimant has satisfied the requirements under subsection (a) unless demonstrated by submission of—(A) contemporaneous written residential documentation or at least 1 additional employer-issued or government-issued document or record that the claimant, for at least 2 years after January 1, 1949, was physically present in an affected area; or(B) other documentation determined by the Attorney General to demonstrate that the claimant, for at least 2 years after January 1, 1949, was physically present in an affected area.(2) Types of physical presence.— For purposes of determining physical presence under this section, a claimant shall be considered to have been physically present in an affected area if—(A) the claimant’s primary residence was in the affected area;(B) the claimant’s place of employment was in the affected area; or(C) the claimant attended school in the affected area.(g) Disease contraction in affected areas.— For purposes of this section, the Attorney General may not determine that a claimant has satisfied the requirements under subsection (a) unl

    The bill says: The Radiation Exposure Compensation Act (Public Law 101–426; 42 U.S.C. 2210 note) is amended by inserting after section 5 the following:

  910. Public Law 101-426(a)changedby H.R. 1 Sec. 100205

    The bill says: Section 8(a) of the Radiation Exposure Compensation Act (Public Law 101–426; 42 U.S.C. 2210 note) is amended by striking "2 years after the date of enactment of the RECA Extension Act of 2022" and inserting "December 31, 2027".

From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.

What it does

Sourced

This bill reduces taxes, reduces or increases spending for various federal programs, increases the statutory debt limit, and otherwise addresses agencies and programs throughout the federal government.

It is known as a reconciliation bill and includes legislation submitted by several congressional committees pursuant to provisions in the FY2025 congressional budget resolution (H Con. Res. 14) that directed the committees to submit legislation to the House or Senate Budget Committee that will increase or decrease the deficit and increase the statutory debt limit by specified amounts. (Reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.)

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

This title addresses a wide range of Department of Agriculture (USDA) programs, including by changing the Supplemental Nutrition Assistance Program (SNAP) and extending programs authorized by the Agriculture Improvement Act of 2018 (commonly known as the 2018 farm bill).

Subtitle A--Nutrition

(Sec. 10101) This section prohibits USDA from increasing the cost of the Thrifty Food Plan (TFP) based on a reevaluation of the contents of the TFP (i.e., the market basket of goods). Further, any annual adjustment to the cost of the plan must be based on the Consumer Price Index for All Urban Consumers.

As background, USDA created the TFP (the cost of purchasing a nutritionally adequate low-cost diet), which is used to determine maximum monthly benefits under the Supplemental Nutrition Assistance Program (SNAP). USDA calculates the cost of the TFP each year to account for food price inflation. Maximum allotments are set at the monthly cost of the TFP for a four-person family, adjusted for family size. Under a provision of the 2018 farm bill, USDA must reevaluate the market basket of goods every five years based on current food prices, food composition data, consumption patterns, and dietary guidance.

(Sec. 10102) This section expands the applicability of work requirements for SNAP recipients who are able-bodied adults without dependents (ABAWDs).

As background, these SNAP recipients have work-related requirements in addition to the general SNAP work registration and employment and training requirements. SNAP law limits benefits to ABAWDs to 3 months out of a 36-month period, unless the participant meets the additional work-related requirements.

Specifically, the section amends the exemptions to this requirement.

First, the section applies the work requirements for ABAWDs to adults who are not over 65 years old, whereas these requirements currently apply to adults who are not over 55 years old.

Second, the ABAWD exemption for a parent or household member with responsibility for a dependent child is restricted to a dependent child under the age of 14. Currently, those with a child under the age of 18 are exempt from the requirements.

This section includes an exception for individuals who are Indians, Urban Indians, or California Indians (as these terms are defined by the Indian Health Care Improvement Act).

In addition, the section eliminates the current exemptions from the ABAWD work requirements for homeless individuals, veterans, and certain foster care individuals (those who are 24 years old or younger and were in foster care on the date of attaining 18 years of age or a higher age).

Finally, this section modifies the ABAWD waiver program's allowable state exemptions. Under current law, an ABAWD waiver program allows state exemptions based on an area having an unemployment rate of over 10% or an insufficient number of jobs. The section allows Alaska and Hawaii to qualify for the state exemption with an unemployment rate that is at or above 1.5 times the national unemployment rate. Further, the section repeals the provision that allows a state exemption if that area does not have a sufficient number of jobs.

(Sec. 10103) This section limits the availability of the Standard Utility Allowance (SUA) for determining SNAP income eligibility. Specifically, only households that include an elderly or disabled member may be considered automatically eligible for the SUA based on participation in the Low Income Home Energy Assistance Program (LIHEAP) or a similar energy assistance program.

As background, when determining a household’s eligibility for SNAP, states consider the total shelter costs for a household, including the cost of utilities. States can use SUAs, which are standard amounts that represent low-income household utility costs in the state or local area. Currently, all LIHEAP participants who receive a minimum benefit are eligible for the SUA for determining SNAP income eligibility.

(Sec.10104) This section prohibits any service fee associated with an internet connection from being used in computing the excess shelter expense deduction for the purposes of determining the size of household SNAP benefits.

(Sec. 10105) This section establishes state-matching fund requirements for the cost of SNAP program allotments beginning in FY2028. The state contribution ranges from 0% to 15% for the cost of SNAP program allotments and is based on the state’s SNAP payment error rate. Currently, the state match is 0%.

For FY2028, a state may elect either the FY2025 or FY2026 payment error rate to calculate its state-matching fund requirement. For FY2029 and each fiscal year thereafter, the state match is calculated using the payment error rate that is three fiscal years prior.

Any state that has a payment error rate that is less than 6% will have a state match of 0% (i.e., the state does not have to contribute).

A state with a payment error rate that is

• at least 6% but less than 8% must contribute 5%,

• at least 8% but less than 10% must contribute 10%, and

• 10% or greater must contribute 15%.

(Sec. 10106) This section reduces the amount that USDA may pay a state agency for administrative costs for the operation of SNAP to 25% of all administrative costs beginning in FY2027 and for each fiscal year thereafter. Currently, USDA must pay 50% of all administrative costs, thus this section increases the state share of administrative costs from 50% to 75%.

(Sec. 10107) This section eliminates funding for the SNAP Nutrition Education and Obesity Prevention Grant Program (SNAP-ED).

(Sec. 10108) This section limits SNAP benefits to individuals who reside in the United States and are (1) U.S. citizens or U.S. nationals; (2) aliens lawfully admitted for permanent residence as an immigrant, with exceptions; (3) aliens who have been granted the status of Cuban or Haitian entrant; or (4) individuals who are lawfully residing in the United States in accordance with the Compacts of Free Association between the United States and Micronesia, the Marshall Islands, and Palau.

Currently, SNAP eligibility extends to additional individuals who are classified as an alien under federal law, including an alien who has qualified for conditional entry under the asylum and refugee laws.

Subtitle B-- Forestry

(Sec. 10201) This section rescinds certain funds provided to the Forest Service as part of the Inflation Reduction Act of 2022. For example, this includes the rescission of funds for

• the protection of old-growth forests on National Forest System land,

• grants for nonfederal forest landowners for climate mitigation or forest resilience practices,

• grants for state and private forestry conservation programs for tree planting, and

• administrative costs for the National Forest System to implement these and other related programs.

Subtitle C--Commodities

This subtitle amends and extends commodity support programs.

For example, the subtitle extends the Price Loss Coverage Program, the Agricultural Risk Coverage Program, and Dairy Margin Coverage through crop year 2031. It also modifies various requirements for the programs.

(Sec. 10313) This section provides for a number of changes to Dairy Margin Coverage (DMC), which include

• changing the definition of production history to remove the consideration of production at the time the dairy operation first registered to participate in the DMC program;

• setting production history for the DMC program as the highest annual milk marketings for participating dairies during calendar year 2021, 2022, or 2023;

• raising the coverage limit to the first 6 million pounds for both Tier I and Tier II premiums, from the first 5 million pounds; and

• allowing producers to receive a 25% premium discount for a one-time premium election covering calendar years 2026-2031.

Subtitle D--Disaster Assistance Programs

This subtitle expands the types of eligible losses covered under the permanently authorized agricultural disaster assistance programs, which include the Livestock Indemnity Program; the Livestock Forage Disaster Program; the Emergency Assistance for Livestock, Honey Bees, and Farm-Raised Fish Program; and the Tree Assistance Program. This subtitle also increases coverage levels and lowers the threshold for triggering payments for certain eligible losses.

Subtitle E--Crop Insurance

This subtitle increases certain crop insurance premium subsidies and increases additional premium subsidies available for beginning farmers and ranchers. The subtitle also increases coverage levels for Supplemental Coverage Option and Whole Farm Revenue Protection policies, increases support for administrative and operating costs incurred by approved crop insurance providers, and increases funds available for program compliance and integrity.

In addition, this subtitle provides for the establishment of a Poultry Insurance Pilot Program in order to provide index-based insurance for contract poultry growers.

Subtitle F--Additional Investments in Rural America

(Sec. 10601) This section reauthorizes or modifies the funding levels for the following programs through FY2031:

• Agriculture Conservation Easement Program (ACEP),

• Environmental Quality Incentives Program (EQIP),

• Conservation Stewardship Program (CSP),

• Regional Conservation Partnership Program (RCPP),

• Grassroots Source Water Protection Program,

• Voluntary Public Access and Habitat Incentive Program,

• Watershed and Flood Prevention Operations Program, and

• Feral Swine Eradication and Control Pilot Program.

This section also rescinds the unobligated funds that were provided for the ACEP, EQIP, CSP, and RCPP conservation programs as part of the Inflation Reduction Act of 2022.

(Sec. 10602) This section directs USDA to carry out a program to encourage the accessibility, development, maintenance, and expansion of commercial export markets for U.S. agricultural commodities. This section also provides $285 million in mandatory funding for the program for FY2027 and each fiscal year thereafter.

(Sec. 10603) This section extends funding for the Emergency Food Assistance Program (TEFAP) through FY2031. TEFAP provides food commodities (and cash support for storage and distribution costs) through states to local emergency feeding organizations (e.g., food banks).

(Sec. 10604) This section reauthorizes and provides funding for a number of USDA research initiatives.

For example, this section provides specified funds to the 1890 National Scholars Program for FY2026 for student scholarships. This National Institute of Food and Agriculture program provides grants to 1890 Institutions (i.e., historically Black colleges and universities that belong to the U.S. land-grant university system) for students who intend to pursue a career in the food and agricultural sciences.

This section provides the Specialty Crop Research Initiative with $175 million in mandatory funding for FY2026. Currently, the program is funded at $80 million for each fiscal year.

This section also provides funding for competitive grants to assist in the construction, alteration, acquisition, modernization, renovation, or remodeling of Agricultural Research Facilities.

(Sec. 10605) This section reauthorizes, and extends funding for, the bioenergy program for advanced biofuels (i.e., Advanced Biofuel Payment Program) through FY2031. The program provides payments to fuel producers to support and expand production of advanced biofuels (i.e., not derived from corn starch).

(Sec. 10606) This section provides additional funding for the Plant Pest and Disease Management Disaster Prevention Program for FY2026 and each fiscal year thereafter.

This section provides additional funding for the Specialty Crop Block Grant Program for FY2026 and each fiscal year thereafter. Under the block grant program, USDA provides grants to the state departments of agriculture to enhance the competitiveness of specialty crops (i.e., fruits, vegetables, tree nuts, dried fruits, horticulture, and nursery crops, including floriculture).

The section also reauthorizes, and extends funding for, organic production and market data initiatives through FY2031.

This section reauthorizes, and extends funding through FY2026, for USDA to carry out the modernization and improvement of international trade technology systems and data collection on imports of organically produced agricultural products accepted into the United States.

The section also reauthorizes through FY2031 the Organic Certification Cost Share Program, which provides cost share assistance to producers and handlers of agricultural products who are obtaining or renewing their certification under the National Organic Program.

This section reauthorizes, and extends funding through FY2026, for the multiple crop and pesticide use survey of farmers. The USDA Office of Pest Management Policy conducts this survey to collect data for risk assessment modeling and mitigation for an active ingredient.

(Sec. 10607) This section increases funding for the National Animal Health Laboratory Network. Specific increases in funding are also provided for the National Animal Disease Preparedness and Response Program and the National Animal Vaccine and Veterinary Countermeasures Bank.

This section extends and increases funding for the Sheep Production & Marketing Grant Program through FY2026. This program seeks to strengthen and enhance the production and marketing of sheep and sheep products in the United States.

This section also extends the

• Pima Agriculture Cotton Trust Fund through December 31, 2031, which provides assistance to reduce the economic injury to domestic manufacturers resulting from tariffs on cotton fabric that are higher than tariffs on certain apparel articles made of cotton fabric;

• Agriculture Wool Apparel Manufacturers Trust Fund through December 31, 2031, which provides assistance to reduce the economic injury to domestic manufacturers resulting from tariffs on wool fabric that are higher than tariffs on certain apparel articles made of wool fabric;

• Wool Research and Promotion Program through FY2031, which provides grants to assist U.S. wool producers with improving the quality of wool and with developing and promoting the wool market; and

• Emergency Citrus Disease Research and Development Trust Fund through FY2031, which funds a program that aims to bring together scientists to find scientifically sound and financially sustainable solutions to Huanglongbing (i.e., citrus greening, a bacterial disease spread by an insect that feeds on citrus).

TITLE II--COMMITTEE ON ARMED SERVICES

(Sec. 20001) This section provides additional funding for FY2025 to the Department of Defense (DOD) for

• the Marine Corps Barracks 2030 initiative,

• the Defense Health Program,

• supplemental payments of Basic Allowance for Housing to military personnel, and

• tuition assistance and child care assistance for members of the Armed Forces.

The section also provides statutory authority to extend from 14 to 21 days eligibility for Temporary Lodging Expense (TLE) for certain servicemembers undergoing a permanent change of station.

Additionally, the section temporarily increases authorized investment amounts and provides additional authorization for the acquisition or construction of certain military housing through private contracts.

(Sec. 20002) This section provides additional funding for FY2025 for the shipbuilding industrial base and various naval shipbuilding activities.

(Sec. 20003) This section provides additional funding for FY2025 for the development of (1) space-based missile intercept capabilities, (2) military space-based sensors, and (3) the continued development of ground-based missile defense systems and related infrastructure.

(Sec. 20004) This section provides additional funding for FY2025 for various military weapon systems, including hypersonic, air-to-air, cruise, and anti-ship missiles.

The section also provides additional funding for FY2025 for the Industrial Base Fund.

(Sec. 20005) This section provides additional funding for FY2025 to expand the small, unmanned aerial system (UAS) industrial base, to advance the use of artificial intelligence in these and other systems, and to support the integration of commercial developments in military technology.

The section also provides additional funding to finance loans and loan guarantees by the DOD Office of Strategic Capital.

(Sec. 20006) This section provides additional funding for FY2025 to replace current business systems, deploy automation, and deploy artificial intelligence to accelerate audits of DOD financial statements.

(Sec. 20007) This section provides additional funding for FY2025 to (1) modernize the capabilities of fighter, transport, and other military aircraft; (2) prevent the retirement of certain fighter aircraft (e.g., F-22); and (3) produce next-generation manned and unmanned aircraft.

(Sec. 20008) This section provides additional funding for FY2025 for nuclear defense resources and nuclear forces development and production. This includes additional funding to expand the production capacity of the B-21 long-range bomber aircraft.

The section also provides additional funding for FY2025 for the National Nuclear Security Administration.

(Sec. 20009) This section provides additional funding for FY2025 for (1) various military exercises and infrastructure in the Indo-Pacific region, and (2) the development and procurement of military satellites.

(Sec. 20010) This section provides additional funding for FY2025 to enhance and modernize (1) military depots and shipyards, (2) Special Operations Command (SOCOM) equipment, and (3) Air Force facilities.

(Sec. 20011) This section provides additional funding for FY2025 to support border operations, including deployment of military personnel.

(Sec. 20012) This section provides additional funding for FY2025 for the DOD Office of Inspector General to monitor the activities for which funding is provided under this title.

(Sec. 20013) This section authorizes each military department to use funding under this title for military construction, land acquisition, and military family housing. Each military department must submit a detailed spending plan to Congress.

TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

(Sec. 30001) This section reduces funding for the Consumer Financial Protection Bureau.

(Sec. 30002) This section rescinds unobligated funds from the Green and Resilient Retrofit Program under the Department of Housing and Urban Development (HUD). The program provides funding for energy efficiency improvements in multifamily properties receiving HUD assistance.

(Sec. 30003) This section closes the Securities and Exchange Commission (SEC) Reserve Fund and transfers the remaining amounts to the general fund of the Treasury. The fund pays for SEC expenses and is not subject to annual appropriation.

(Sec. 30004) This section provides additional funding to carry out activities under the Defense Production Act of 1950. The act confers on the President a broad set of authorities to influence domestic industry in the interest of national defense.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

(Sec. 40001) This section provides the Coast Guard with funds for FY2025, to remain available through FY2029, to use expedited processes to (1) procure or acquire new operational assets and systems; (2) maintain existing assets and systems; (3) design, construct, plan, engineer, and improve necessary shore infrastructure; and (4) enhance operational resilience for monitoring, search and rescue, interdiction, hardening of maritime approaches, and navigational safety.

This includes specified funds for

• fixed and rotary wing aircraft,

• long-range unmanned aircraft and base stations,

• Offshore Patrol Cutters,

• Fast Response Cutters,

• Polar Security Cutters,

• Arctic Security Cutters,

• light and medium icebreaking cutters, and

• depot maintenance.

(Sec. 40002) This section renews the authority of the Federal Communications Commission (FCC) to auction licenses for the use of radio frequency spectrum and requires the FCC to auction at least 800 megahertz of spectrum within a specified time frame.

Specifically, this section reauthorizes the FCC’s use of competitive bidding (i.e., auctions) to grant licenses for the use of specific frequencies through September 30, 2034. (The FCC’s auction authority must be renewed by Congress periodically. It expired on March 9, 2023, and has not been renewed.) However, the FCC is not authorized to auction certain frequencies used primarily by the Department of Defense.

During this period of renewed auction authority, the FCC is required to auction at least 300 megahertz of spectrum, including at least 100 megahertz in specified frequencies (known as the Upper C-Band) within two years of this title’s enactment.

Further, within four years of this title’s enactment, the National Telecommunications and Information Administration (NTIA) must identify 500 megahertz of additional spectrum currently allocated to the federal government for reallocation and auction. Specifically, the NTIA must select spectrum at frequencies between 1.3 and 10.5 gigahertz for reallocation to nonfederal use or shared federal use for full-power commercial licensed use cases (e.g., commercial mobile phone service). In selecting spectrum for reallocation, the NTIA must assess the feasibility of reallocating specific frequencies with the goal of maximizing auction proceeds.

The FCC must auction the frequencies identified for reallocation within a specified time frame, and must complete auctions for the full 500 megahertz within eight years of this title’s enactment.

If necessary to protect U.S. national security, the President must modify or withdraw any frequency identified for reallocation at least 60 days before an auction of that frequency.

Finally, this section provides funding for the NTIA to conduct a timely spectrum analysis of certain frequency bands and to publish a report, biennially through 2034, on the value of all spectrum used by federal entities.

(Sec. 40003) This section provides the Federal Aviation Administration (FAA) with specified funds for FY2025, to remain available through FY2029. This includes additional funding for

• telecommunications infrastructure modernization and systems upgrades;

• radar systems replacement;

• runway safety technologies, runway lighting systems, and airport surface surveillance technologies;

• Automated Weather Observing Systems and Visual Weather Observing Systems;

• the Don Young Alaska Aviation Safety Initiative;

• a new air route traffic control center (ARTCC) and an ARTCC Realignment and Consolidation Effort;

• recapitalization and consolidation of terminal radar approach control facilities (TRACONs);

• the deployment of remote tower technology at untowered airports; and

• air traffic controller advanced training technologies.

The FAA must submit a report to Congress every 90 days on these expenditures.

(Sec. 40004) This section requires the FAA to impose a specified fee on each commercial space launch or reentry carried out beginning in 2026.

This section also establishes an account within the U.S. Treasury wherein all commercial space launch and reentry fees must be deposited. The FAA must use a certain portion of such funds for (1) expenses of the FAA’s Office of Commercial Space Transportation, which administers commercial space launch and reentry permitting; and (2) a project to expedite the development, acquisition, and deployment of technologies or capabilities to aid in space launch and reentry integration.

(Sec. 40005) This section provides specified funding to the National Aeronautics and Space Administration (NASA) for Moon and Mars missions, infrastructure improvements at NASA facilities, and other NASA projects.

Specifically, this section includes funding for the procurement of a high-performance Mars telecommunications orbiter; for the procurement and operation of the Space Launch System for Artemis missions IV and V; and for expenses related to the operation and eventual deorbiting of the International Space Station.

This section also requires NASA to identify a space vehicle that has carried astronauts and flown in space to be relocated and placed on public display near a NASA field center. The space vehicle must be transported to this new location within 18 months of this title’s enactment. This section provides funding to NASA to carry out this requirement, including certain funds that must be transferred to a selected entity for the construction of a facility to house the space vehicle.

(Sec. 40006) This section sets the civil penalty to $0 for a violation by a manufacturer of the Corporate Average Fuel Economy (CAFE) standard.

Currently, the National Highway Traffic Safety Administration’s (NHTSA’s) CAFE standards regulate how far vehicles must travel on a gallon of fuel. NHTSA enforces the standards through civil penalties. By reducing the penalty to $0, this section effectively eliminates the civil penalty and the ability of NHTSA to enforce the standards.

(Sec. 40007) This section increases the amount of the lease payment that the Metropolitan Washington Airports Authority (MWAA) must pay to the federal government for Ronald Reagan Washington National Airport and Washington Dulles International Airport.

Specifically, MWAA must pay $15 million per year (adjusted annually for inflation) beginning in 2027. This amount must be renegotiated at least once every 10 years to ensure that the amount is not less than $15 million in 2027 dollars. Under current law, MWAA pays $3 million per year (adjusted annually for inflation). For 2025, the projected payment is approximately $7.5 million.

(Sec. 40008) This section rescinds specified funds that were provided to the National Oceanic and Atmospheric Administration (NOAA) for certain facilities, activities, and research.

Specifically, this section rescinds funds that were provided to NOAA for (1) the provision of financial or technical assistance to coastal states and other entities for conservation, restoration, and protection of coastal and marine habitats and to enable preparation for extreme weather; (2) NOAA facilities, including piers, fisheries laboratories, and national marine sanctuaries; (3) reviews of planning, permitting, and approval processes; and (4) weather research and forecasting innovations, including a grant program to support climate research.

(Sec. 40009) This section reduces funding for the Corporation for Travel Promotion (i.e., Brand USA) to $20 million per year through FY2027 from the current level of $100 million per year. Established by the Travel Promotion Act of 2009, Brand USA is a public-private partnership tasked with promoting tourism in the United States.

(Sec. 40010) This section rescinds the unobligated balances for the FAA Alternative Fuel and Low-Emission Aviation Technology Program, which includes the Fueling Aviation’s Sustainable Transition (FAST), that was funded as part of the Inflation Reduction Act of 2022.

(Sec. 40011) This section rescinds specified funds that were provided for the Public Wireless Supply Chain Innovation Fund, a competitive grant program administered by the National Telecommunications and Information Administration that funds efforts to accelerate the development, deployment, and adoption of Open Radio Access Networks (Open RAN). (Open RAN is a nonproprietary, standardized network deployment approach that promotes open networks with interoperable equipment and virtualized network operations.)

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle A--Oil and Gas Leasing

(Sec. 50101) This section generally reduces restrictions on onshore development of oil and gas on federal lands, including by (1) decreasing the minimum royalty rates, (2) reinstating noncompetitive leasing, (3) directing the Department of the Interior to immediately resume onshore quarterly lease sales, and (4) directing Interior to approve applications that allow for the commingling of production from two or more sources (e.g., the area of an oil and gas lease and nonfederal property) before production reaches the point of royalty measurement if certain conditions are met.

(Sec. 50102) This section generally reduces restrictions on offshore development of oil and gas on federal lands, including by directing Interior to hold a specified number of offshore oil and gas lease sales on certain submerged lands of the Outer Continental Shelf (OCS), including areas in the Gulf of America and the Cook Inlet Planning Area in Alaska.

This section also directs Interior to approve operator requests to commingle production from multiple reservoirs within a single wellbore completed on the OCS of the Gulf of America unless conclusive evidence shows the practice would be unsafe or reduce the recovery of oil.

Further, this section decreases the minimum royalty rates for federal leases for offshore development of oil and gas.

This section also modifies the Gulf of Mexico Energy Security Act of 2006 to raise the cap on the distribution of OCS revenues from $500 million to $650 million per year for FY2025-FY2034.

(Sec. 50103) This section ends royalty payments on methane gas extracted from federal lands.

(Sec. 50104) This section modifies provisions concerning the production of oil and gas from the Arctic National Wildlife Refuge (ANWR) in Alaska.

(Sec. 50105) This section restores and resumes the National Petroleum Reserve-Alaska (NPR-A) oil and gas program. It also outlines how the revenues derived from the program must be divided between Alaska and the federal government.

Subtitle B--Mining

(Sec. 50201) This section directs Interior to publish an environmental review, hold certain coal lease sales, and issue the leases for certain coal lease applications within 90 days after enactment.

(Sec. 50202) This section temporarily decreases the royalty rate for coal leases on federal lands.

(Sec. 50203) This section requires Interior to make available for lease known recoverable coal resources of at least 4 million additional acres on certain federal land.

(Sec. 50204) This section authorizes mining of all federal coal reserves located in federal land subject to a previously approved mining plan and adjacent to coal reserves in adjacent state or private lands.

Subtitle C--Lands

(Sec. 50301) This section directs the Forest Service to annually, beginning in FY2026 and through FY2034, to sell a quantity of timber on National Forest System land that is at least 250 million board feet greater than the quantity that was sold in the previous fiscal year, subject to forest plan limits.

The Forest Service must annually enter into at least 40 20-year or longer contracts with private persons or other entities for the sale of national forest materials for FY2025-FY2034.

The Bureau of Land Management (BLM) must annually, beginning in FY2026 and through FY2034, sell a quantity of timber on public land that is at least 20 million board feet greater than the quantity that was sold in the previous fiscal year, subject to resource management plan limits.

This section also directs the BLM to annually enter into at least five 20-year or longer contracts with private persons or other entities to dispose of vegetative materials on certain federal lands for FY2025-FY2034.

(Sec. 50302) This section establishes requirements related to renewable energy fees on federal lands, including by providing statutory authority for annual acreage rent for wind and solar rights-of-way.

(Sec. 50303) This section provides a mechanism for states, counties, and the federal government to share revenues from renewable energy projects on public lands.

(Sec. 50304) This section rescinds certain funding for Interior to carry out certain projects concerning the conservation, protection, and resiliency of lands and resources administered by the National Park Service (NPS) and the BLM.

This section also rescinds funding for (1) certain conservation and ecosystem and habitat restoration projects on lands administered by the NPS and the BLM. and (2) hiring NPS employees.

(Sec. 50305) This section provides funding to the NPS for events, celebrations, and activities related to the 250th anniversary of America’s founding.

Subtitle D--Energy

(Sec. 50401) This section provides funding for the Strategic Petroleum Reserve (SPR). It also repeals a provision that requires the Department of Energy (DOE) to draw down and sell a specified quantity of crude oil from the SPR during FY2026-FY2027.

(Sec. 50402) This section reinstates the cap on the total amount of loans that may be provided under the Advanced Technology Vehicles Manufacturing Loan Program, a DOE program that provides loans to facilities that manufacture advanced vehicles that emit either a low amount or no amount of greenhouse gases.

This section also rescinds the unobligated funds that were provided by the Inflation Reduction Act for various energy programs, such as State-Based Home Energy Efficiency Contractor Training Grants, the Advanced Technology Vehicles Manufacturing Loan Program, and the Tribal Energy Loan Guarantee Program.

(Sec. 50403) This section revises the types of projects eligible for energy infrastructure reinvestment financing. In particular, this financing is no longer available for projects that avoid or reduce air pollutants or greenhouse gas (GHG) emissions. Additionally, fossil fuel projects under this program are no longer required to have controls or technologies to avoid or reduce air pollutants or GHG emissions.

The section expands the program to include projects involving critical minerals. Projects that support or enable the provision of known or forecastable electric supply at time intervals necessary to maintain or enhance grid reliability or other system adequacy needs are also now eligible for this financing. The section also provides additional funding for the program.

(Sec. 50404) This section provides funding for partnerships between the National Laboratories and U.S. industry to organize DOE data for use in artificial intelligence and machine learning models. DOE must also initiate seed efforts for self-improving artificial intelligence models for science and engineering using this data. These models must be provided to the scientific community through a system of programs and infrastructure using cloud computing. This section also allows this data to be used to develop next-generation microelectronics.

Subtitle E--Water

(Sec. 50501) This section provides funding to the Bureau of Reclamation for construction and associated activities that increase the capacity of existing Reclamation surface water storage facilities or conveyance facilities.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

(Sec. 60001) This section rescinds unobligated funds for the program under which the Environmental Protection Agency (EPA) provides (1) grants and rebates to replace certain medium-duty vehicles (e.g., school buses) and heavy-duty vehicles (e.g., garbage trucks) with zero-emission vehicles, and (2) awards to replace such vehicles in communities located in areas designated as nonattainment areas under the Clean Air Act (e.g., areas that do not meet national air quality standards).

(Sec. 60002) This section repeals and rescinds unobligated funds for the Greenhouse Gas Reduction Fund, which provides financial and technical assistance to states and other eligible recipients to help enable low-income and disadvantaged communities carry out activities to reduce greenhouse gas emissions.

(Sec. 60003) This section rescinds unobligated funds for an EPA program that gives grants, rebates, and loans under the Energy Policy Act of 2005 to identify and reduce diesel emissions resulting from goods movement (e.g., distribution of raw materials and consumer products) facilities as well as vehicles servicing those facilities in low-income and disadvantaged communities.

(Sec. 60004) This section rescinds unobligated funds for a variety of programs that provide incentives to monitor and reduce air pollution and greenhouse gases, including funding for grants and other activities to

• deploy, integrate, support, and maintain stations, technology, and other methods to monitor air toxins;

• expand the national ambient air quality monitoring network with new multi-pollutant monitoring stations;

• replace, repair, operate, and maintain existing monitors;

• deploy, integrate, and operate air quality sensors in low-income and disadvantaged communities;

• address emissions from wood heaters;

• monitor emissions of methane;

• conduct research and development related to the prevention and control of air pollution; and

• encourage states to adopt and implement greenhouse gas and zero-emission standards for mobile sources.

(Sec. 60005) This section rescinds unobligated funds provided for grants and other activities to monitor and reduce greenhouse gas emissions and other air pollutants at schools in low-income and disadvantaged communities. Further, it rescinds funding for technical assistance to schools in low-income and disadvantaged communities to (1) address environmental issues; (2) develop school environmental quality plans that include standards for school building, design, construction, and renovation; and (3) identify and mitigate ongoing air pollution hazards.

(Sec. 60006) This section rescinds unobligated funds for a low emissions electricity program that provides education, technical assistance, and outreach to reduce greenhouse gas emissions that result from domestic electricity generation and use.

(Sec. 60007) This section rescinds unobligated funds provided under the EPA’s Renewable Fuel Standard Program for

• the development and establishment of tests and protocols regarding the environmental and public health effects of a fuel or fuel additive;

• the collection and analysis of data to update applicable regulations, guidance, and procedures for determining the amount of greenhouse gas emissions from a fuel over the fuel's life cycle (e.g., production, processing, transport);

• the review, analysis, and evaluation of the impacts of all transportation fuels on the public as well as on low-income and disadvantaged communities; and

• supporting investments in advanced biofuels.

(Sec. 60008) This section rescinds unobligated funding for implementing the American Innovation and Manufacturing Act of 2020, which directs the EPA to address hydrofluorocarbons (HFC). HFCs are greenhouse gases that are used in applications such as air conditioning, refrigeration, fire suppression, and aerosols.

(Sec. 60009) This section rescinds unobligated funding for updating the EPA's Integrated Compliance Information System and any associated systems, necessary information technology infrastructure, or public access software tools to ensure access to compliance data and related information. Further, it also rescinds funding for grants to states, Indian tribes, and air pollution control agencies to update their systems to ensure communication with EPA’s system. Finally, it rescinds funding to the EPA for updating inspection software or acquiring such software or devices on which to run the software.

(Sec. 60010) This section rescinds unobligated funding provided for the EPA to support (1) enhanced standardization and transparency of corporate climate action commitments and plans to reduce greenhouse gas emissions; (2) enhanced transparency regarding progress toward meeting such commitments and implementing such plans; and (3) progress toward meeting such commitments and implementing such plans.

(Sec. 60011) This section rescinds unobligated funding for the EPA program that supports the development, enhanced standardization and transparency, and reporting criteria for environmental product declarations for construction materials and products. The declarations must include measurements of the greenhouse gases associated with all the relevant stages of production, use, and disposal of the construction materials and products.

(Sec. 60012) This section rescinds unobligated funding for the methane emissions reduction program under which the EPA provides financial incentives to encourage the reporting of greenhouse gases, the monitoring of methane, and the reduction of methane emissions from petroleum and natural gas systems. The section also postpones to calendar year 2034 the EPA’s imposition and collection of a charge on methane emissions that exceed certain thresholds.

(Sec. 60013) This section rescinds unobligated funding for the EPA program that awards grants to states, air pollution control agencies, municipalities, and Indian tribes for developing and implementing plans to reduce greenhouse gas air pollution.

(Sec. 60014) This section rescinds unobligated funding for the EPA’s provision of efficient, accurate, and timely reviews, including

• developing efficient, accurate, and timely reviews for permitting and approval processes through the hiring and training of personnel;

• developing programmatic documents;

• procuring technical or scientific services for reviews;

• developing environmental data or information systems;

• engaging stakeholders;

• purchasing new equipment for environmental analysis; and

• developing geographic information systems and other analysis tools, techniques, and guidance to improve agency transparency, accountability, and public engagement.

(Sec. 60015) This section rescinds unobligated funds for a program under which the EPA identifies and labels construction materials and products that have substantially lower levels of greenhouse gas emissions associated with all the relevant stages of production, use, and disposal of the materials and products.

(Sec. 60016) This section rescinds unobligated funding for environmental and climate justice block grants that benefit disadvantaged communities.

(Sec. 60017) This section rescinds unobligated funding for purposes of developing and implementing recovery plans under the Endangered Species Act.

(Sec. 60018) This section rescinds unobligated funding for the Council on Environmental Quality, including funding for (1) collecting data related to environmental and climate issues, (2) tracking disproportionate burdens and cumulative impacts, and (3) supporting efforts to ensure that any mapping or screening tool is accessible to community-based organizations and community members.

(Sec. 60019) This section rescinds the unobligated balances for the Neighborhood Access and Equity Grant Program of the Federal Highway Administration.

(Sec. 60020) This section rescinds the unobligated funding provided to the Federal Buildings Fund for the conversion of General Services Administration (GSA) facilities to high-performance green buildings.

(Sec. 60021) This section rescinds the unobligated funding provided to the Federal Buildings Fund for acquiring and installing low-carbon materials and products in the construction of federal buildings.

(Sec. 60022) This section rescinds the unobligated funding for the emerging and sustainable technology program of the GSA.

(Sec. 60023) This section rescinds the unobligated funding for the Low Carbon Transportation Materials Grants Program of the Federal Highway Administration (FHWA).

(Sec. 60024) This section rescinds the unobligated funding for the Environmental Review Implementation Funds of the FHWA.

(Sec. 60025) This section provides specified funds for the John F. Kennedy Center for the Performing Arts in Washington, DC, for FY2025, to remain available until September 30, 2029. This funding is for the capital repair, restoration, the maintenance backlog, and security structures of the building and site.

(Sec. 60026) This section modifies the environmental review process under the National Environmental Policy Act of 1969 (NEPA), including by allowing a project subject to NEPA review to opt to pay a fee for the preparation and completion of an environmental assessment or environmental impact statement.

TITLE VII--FINANCE

Subtitle A--Tax

Chapter 1--Providing Permanent Tax Relief for Middle-Class Families and Workers

This chapter makes permanent multiple individual federal tax provisions enacted in 2017 by the Tax Cuts and Jobs Act.

Below are some examples of provisions in this chapter.

(Sec. 70101) This section makes permanent the individual tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%.

(Sec. 70102) This section permanently increases the base standard deduction amount to $15,750 for single filers, $23,625 for individuals who file as head of the household, and $31,500 for married individuals filing jointly (adjusted annually for inflation).

(Sec. 70103) This section permanently repeals the personal exemption tax deduction for most taxpayers and establishes a temporary (for 2025-2028) personal exemption tax deduction of up to $6,000 for individuals who are 65 years or older (subject to income limitations and identification requirements).

(Sec. 70104) This section increases the maximum amount of the child tax credit to $2,200 per qualifying child (beginning in 2025) and provides that such amount is to be annually adjusted for inflation beginning in 2026.

This section also makes permanent the

• phaseout threshold of $200,000 (or $400,000 for joint filers),

• $500 nonrefundable child tax credit for each dependent (who is not a qualifying child), and

• refundable portion of the child tax credit for taxpayers who meet certain requirements.

Further, this section extends the child tax credit identification requirements applicable to qualifying children and expands such identification requirements to include the taxpayer and taxpayer’s spouse (if filing jointly). Beginning in 2025, under this section, a taxpayer must provide a work-eligible Social Security number for themselves, their spouse (if filing jointly), and for each qualifying child.

(Sec. 70105) This section makes permanent the qualified business income (QBI) tax deduction, expands the phase-in range of the limitations on the QBI tax deduction to $75,000 for non-joint returns and $150,000 for joint filers (from $50,000 for non-joint returns and $100,000 for joint filers), and establishes a minimum QBI tax deduction of $400 for certain taxpayers.

(Sec. 70106) This section increases the base estate tax, gift tax, and generation-skipping transfer tax exemption amount after 2025 to $15 million (from $5 million), adjusted for inflation.

(Sec. 70107) This section makes permanent the increased alternative minimum tax exemption amounts and reduces the alternative minimum taxable income threshold amount to $500,000 ($1 million for joint filers) at which the exemption amounts begin to phase out (adjusted annually for inflation beginning in 2026). (For 2025, the alternative minimum taxable income threshold amounts are $626,350 [$1,252,700 for joint filers], as adjusted for inflation.)

Further, this section increases the percentage rate to 50% (from 25%) at which the alternative minimum tax exemption amount is phased out for individuals whose taxable income exceeds such threshold amount.

(Sec. 70108) This section makes permanent the limit on the itemized tax deduction for home mortgage interest. Under this section, taxpayers who itemize their tax deductions may deduct interest paid on the first $750,000 (or $375,000 for married individuals filing separately) of mortgage debt. (Taxpayers who itemize their tax deductions may deduct interest paid on the first $1 million [or $500,000 for married individuals filing separately] of mortgage debt incurred prior to December 15, 2017.)

This section also allows certain mortgage insurance premiums to be included in the itemized tax deduction for home mortgage interest.

(Sec. 70109) This section makes permanent a provision that limits the itemized tax deduction for unreimbursed personal casualty losses to such losses associated with a federally declared disaster and expands the tax deduction to include certain state- declared disasters.

(Sec. 70110) This section permanently eliminates the itemized tax deduction for miscellaneous expenses except for unreimbursed expenses for books, supplies, and certain other expenses incurred by an individual who is (for at least 900 hours during the school year) a K-12 teacher, instructor, counselor, principal, school aide, interscholastic sports administrator, or coach.

(Sec. 70111) This section replaces the overall limitation on itemized tax deductions applicable for 2025 and after (commonly known as the Pease limitation) with a modified limitation on itemized tax deductions.

(Sec. 70120) This section temporarily increases the limit on the federal tax deduction for state and local taxes (commonly known as the SALT deduction cap) and phases out the tax deduction for individuals with a modified adjusted gross income exceeding a certain threshold amount.

The SALT deduction cap increases in 2025 to $40,000 from $10,000 (or to $20,000 from $5,000 for married individuals filing separately). The SALT deduction cap increases in 2026 to $40,400 ( $20,200 for married individuals filing separately) and, then, by 1% each year after 2026, through 2029. In 2030, under this section, the SALT deduction cap reverts to $10,000 (or $5,000 for married individuals filing separately).

Further, under this section, the amount of state and local taxes allowed as a federal tax deduction is reduced (but not below $10,000 or $5,000 for married individuals filing separately) by 30% of the amount that an individual’s modified adjusted gross income exceeds the threshold amount. The threshold amount in 2025 is $500,000 ( $250,000 for married individuals filing separately). The threshold amount increases in 2026 to $505,000 ($252,500 for married individuals filing separately) and, then, increases by 1% each year after 2026, through 2029.

Chapter 2--Delivering on Presidential Priorities to Provide New Middle-Class Tax Relief

This chapter establishes new tax deductions for qualified tips, qualified overtime, and some interest paid on a passenger vehicle loan. This chapter also establishes a new type of tax-advantaged account, called a Trump account.

Below is a summary of the provisions in this chapter.

(Sec. 70201) This section establishes a new above-the-line tax deduction, through 2028, of up to $25,000 for qualified tip income, which begins to phase out for individuals whose modified adjusted gross income exceeds $150,000 ($300,000 for joint filers). (Above-the-line deductions are subtracted from gross income to calculate adjusted gross income.)

To be eligible for the tax deduction for qualified tip income, individuals must provide a work-eligible Social Security number for themselves and, if married, must file a joint federal tax return.

(Sec. 70202) This section establishes a new above-the-line tax deduction, through 2028, of up to $12,500 ($25,000 for joint filers) for qualified overtime compensation, which begins to phase out for individuals whose modified adjusted gross income exceeds $150,000 ($300,000 for joint filers).

To be eligible for the tax deduction for qualified tip income, individuals must provide a work-eligible Social Security number for themselves and, if married, must file a joint federal tax return.

(Sec. 70203) This section establishes a new tax deduction of up to $10,000 for interest paid on indebtedness incurred in 2025 through 2028 to buy a passenger vehicle (for personal use and subject to certain requirements). The tax deduction phases out for taxpayers with modified adjusted gross income that exceeds $100,000 (or $200,000 for joint filers).

(Sec. 70204) This section establishes a new type of tax-advantaged account, called a Trump account, which is an individual retirement account (IRA) (but not a Roth IRA) for individuals under 18 years old. Up to $5,000 (adjusted for inflation) may be contributed to a Trump account in each year before the account beneficiary reaches the age of 18 years old. (Certain rollovers and qualified general contributions do not count towards the annual contribution limit.)

Distributions from a Trump account may be made once the account beneficiary reaches the age of 18 years old. (Some exceptions apply.)

This section also authorizes a one-time federal government deposit of $1,000 into a Trump account for individuals born after December 31, 2024 and before January 1, 2029 (subject to certain other requirements).

Chapter 3--Establishing Certainty and Competitiveness for American Job Creators

Subchapter A--Permanent U.S. Business Tax Reforms and Boosting Domestic Investment

This subchapter makes a number of changes to business-related federal tax provisions.

Below are some examples of provisions in this subchapter.

(Sec. 70301) This section permanently extends 100% bonus depreciation for property acquired and placed into service (and for certain plants planted or grafted) on or after January 19, 2025.

(Sec. 70302) This section allows taxpayers to deduct domestic research and experimental expenses in the year such expenses are incurred (rather than requiring taxpayers to capitalize and amortize such expenses over 5 years or, if elected, over 10 years). However, under this section, taxpayers must continue to capitalize and amortize over a 15-year period foreign research and experimental expenses.

Under this section, taxpayers may elect to capitalize and amortize over at least 60 months domestic research and experimental expenses. (Some exclusions apply.)

Further, under this section (1) small business taxpayers (with average annual gross receipts of $31 million or less) may claim a tax deduction for domestic research and experimental expenses retroactively to tax years beginning after December 31, 2021, and (2) taxpayers may elect to accelerate amortization attributable to domestic research and experimental expenditures paid or incurred after December 31, 2021 and before January 1, 2025.

(Sec. 70303) This section reinstates the exclusion of the tax deduction for depreciation, amortization, or depletion from the calculation of adjusted taxable income for purposes of the limitation on the tax deduction for interest expenses for tax years beginning after December 31, 2024.

This section also expands the exclusion of interest on floor plan financing from the limit on the tax deduction for business interest expenses to include interest on floor plan financing of any camper or trailer designed to (1) provide temporary living quarters for recreational, camping, or seasonal use; and (2) be towed by, or affixed to, a motor vehicle.

(Sec. 70306) This section increases to $2.5 million (from $1.25 million in 2025 and adjusted annually for inflation) the maximum amount that may be deducted (expensed) for certain depreciable business assets. This section also increases to $4 million (from $3.13 million in 2025 and adjusted annually for inflation) the dollar amount at which the tax deduction begins to phase out. Both amounts continue to be annually adjusted for inflation.

(Sec. 70307) This section provides for an elective 100% depreciation allowance for nonresidential real property that is placed into service before January 1, 2031, and that meets certain other requirements. (Some limitations apply.)

(Sec. 70308) This section increases the advance manufacturing tax credit to 35% (from 25%) for property placed into service after December 31, 2025.

Subchapter B--Permanent America-First International Tax Reforms

Part I--Foreign Tax Credit

This part makes multiple changes to the foreign tax credit.

Below is an example from one provision in this part.

(Sec. 70311) This section limits the tax deductions a domestic corporate shareholder may allocate to income in the global intangible taxable income (GILTI) category for purposes of determining limit on the foreign tax credit to (1) the tax deduction for 40% of the GILTI amount included by such corporation in gross income and amounts treated as dividends attributable to such amounts and (2) any other deduction directly allocable to such income.

Part II--Foreign-Derived Deduction Eligible Income and Net CFC Tested Income

This part makes multiple changes to the tax deduction allowed to a domestic corporation for foreign-derived intangible income and GILTI.

Below is a summary of the provisions in the part.

(Sec. 70321) This section increases the tax deduction allowed to a domestic corporation for foreign-derived intangible income and GILTI to the sum of (1) 33.34% such corporation’s foreign-derived intangible income, and (2) 40% of such corporation’s GILTI and amounts treated as dividends attributable to such amounts.

Under current law, a domestic corporation is allowed a tax deduction equal to the sum of (1) 37.5% (or 21.875% for tax years beginning in 2026) of such corporation’s foreign-derived intangible income, and (2) 50% (or 37.5% for tax years beginning in 2026) of such corporation’s GILTI and amounts treated as dividends attributable to such amounts. (Some limitations apply.)

(Sec. 70322) This section excludes from deduction-eligible income for purposes of calculating foreign-derived intangible income (and the tax deduction for such income) income or gain from the sale or other disposition (including the deemed sale or other disposition) occurring after June 16, 2025, of (1) property of a type that gives rise to rents or royalties, and (2) any other property that is subject to depreciation, amortization, or depletion by the seller of such property.

Further, under this section, deduction-eligible income must be reduced by expenses and deductions directly related to such income.

(Sec. 70323) This section eliminates the use of a domestic corporation’s deemed tangible income return in determining foreign-derived intangible income and such corporation’s net deemed tangible income return in determining GILTI. As a result, under this section, the term foreign-derived intangible income is renamed foreign-derived deduction eligible income and the term GILTI is renamed net CFC tested income. (In this context, CFC refers to controlled foreign corporation.)

Part III--Base Erosion Minimum Tax

This part makes changes to the base erosion and anti-abuse tax (BEAT).

Below is a summary of the provision in this part.

(Sec. 70331) This section decreases the BEAT rate to 10.5% (from 12.5%) for tax years beginning after 2025. (Under current law, the BEAT rate is 10% for 2025 and 12.5% for tax years after 2025.)

Part IV--Business Interest Limitation

This part makes changes to the calculation of the limitation on the tax deduction of business interest expenses. (Under current law, the tax deduction for business interest expenses is limited to the sum of (1) business interest income for the tax year in which the tax deduction is being claimed, (2) 30% of the taxpayer’s adjusted taxable income, and (3) the taxpayer’s floor plan financing interest.)

Below is a summary of the provisions in this part.

(Sec. 70341) This section provides that limitation on tax deduction of business interest is calculated before capitalizable interest is calculated. (Some exceptions apply.)

(Sec. 70342) This section excludes subpart F income and GILTI from adjusted taxable income for purposes of calculating limitation on tax deduction of business interest.

Part V--Other International Tax Reforms

This part makes permanent and modifies multiple federal tax provisions that impact foreign corporations.

Below are some examples of the provisions in this part.

(Sec. 70351) This section permanently extends of the CFC look-through rule. (Under the CFC look-through rule, certain interest expenses, dividends, rents, and royalties received by one CFC from a related CFC are not treated as foreign personal holding company income [for purposes of calculating subpart F income] if certain other requirements are met.)

(Sec. 70352) This section requires specified foreign corporation (generally a CFC or any foreign corporation with respect to which one or more domestic corporations is a U.S. shareholder) to use the taxable year of their majority U.S. shareholder. (Under current law, a specified foreign corporation may elect a tax year beginning one month earlier than the majority U.S. shareholder.)

Chapter 4--Investing in American Families, Communities, and Small Businesses

Subchapter A--Permanent Investments in Families and Children

This subchapter makes multiple changes to federal tax provisions related to children and dependents.

Below are some examples of the provisions in this subchapter.

(Sec. 70401) This section increases the tax credit for employers that provide child care to their employees. Under this section, the portion of the tax credit for qualified child care expenses increases to 40% (from 25%) or to 50% for eligible small businesses. This section also increases the maximum amount of the tax credit to $500,000 (from $150,000) or $600,000 for eligible small businesses (adjusted for inflation).

(Sec. 70404) This section increases to $7,500 or $3,750 for a married individual filing separately (from $5,000 or $2,500 for a married person filing separately) the exclusion from gross income for amounts paid or incurred by an employer to an employee as part of a dependent care assistance program.

(Sec. 70405) This section increases the non-refundable tax credit for expenses paid by an individual for the care of a child or dependent that enable such individual to be gainfully employed.

Subchapter B--Permanent Investments in Students and Reforms to Tax-Exempt Institutions

This subchapter makes multiple changes to federal tax provisions related to education and certain educational institutions.

Below are some examples of the provisions in this subchapter.

(Sec. 70411) This section establishes a nonrefundable tax credit of up to $1,700 for cash contributions made by an individual who is a citizen or resident of the United States to a tax-exempt organization that provides scholarships for qualified elementary and secondary school expenses to eligible students (scholarship granting organization), subject to limitations.

(Sec. 70413) This section expands the expenses eligible for tax-free withdrawals from qualified tuition programs (529 plans) to include certain additional expenses related to enrollment or attendance at an elementary or secondary school.

This section also increases to $20,000 (from $10,000) the limit on distributions from a 529 plan used in connection with enrollment or attendance at an elementary or secondary school.

(Sec. 70414) This section expands the expenses eligible for tax-free withdrawals from 529 plans to include tuition, fees, books, supplies, equipment, and other expenses related to the enrollment or attendance in a recognized postsecondary credentialing program.

(Sec. 70415) This section replaces the excise tax of 1.4% imposed on the net investment income of certain private university and college endowments with a new rate structure of 1.4%, 4%, or 8%, depending on several variables including the value of the endowment and the number of full-time students who meet certain other requirements.

Subchapter C--Permanent Investments in Community Development

This subchapter makes multiple changes to certain federal tax incentives related to investing in certain communities and tax deductions for charitable contributions.

Below are examples from this subchapter.

(Sec. 70423) This section permanently extends the New Markets Tax Credit (a tax credit for certain investments in eligible, low-income communities).

(Sec. 70424) This section makes permanent and increases to $1,000 for single filers (from $300) or $2,000 for joint filers (from $600 for joint filers) the tax deduction for charitable contributions made by individuals who do not itemize their federal income tax deductions.

Subchapter D--Permanent Investments in Small Business and Rural America

This subchapter modifies certain reporting requirements related to third-party settlement organizations and makes changes to several other federal tax provisions.

Below are some examples of the provisions in this subchapter.

(Sec. 70432) This section modifies the reporting requirements applicable to third-party settlement organizations (e.g., certain online platforms, apps, and card payment processors). Under this section, such organizations are required to issue Internal Revenue Service (IRS) Form 1099-K to payees who receive more than $20,000 from more than 200 separate transactions. (This section reverses a provision in the American Rescue Plan Act of 2021 that lowered the reporting threshold to $600 with no minimum on the number of transactions, the implementation of which was delayed and phased in by the IRS. For 2025, under current law, such organizations are required to issue IRS Form 1099-K to payees who receive more than $2,500, regardless of the number of transactions.)

(Sec. 70434) This section expands the federal tax deduction for certain film, television, and theatrical production costs to allow a deduction of up to $150,000 of qualified sound recording production costs in the tax year such costs are incurred. A qualified sound recording production is a sound recording that is produced and recorded in the United States. (Under current law, up to $20 million of film, television, and theatrical production costs incurred before 2026 may be deducted.)

The section also extends bonus depreciation to qualified sound recording production costs.

(Under current law, taxpayers may claim a bonus depreciation allowance of between 20% to 100% of the cost of qualified property depending on when such property is placed into service. Section 70301 of the bill extends 100% bonus depreciation through 2029 [or 2030 for some types of property].)

(Sec. 70436) This section eliminates the $200 excise tax imposed on the transfer of certain firearms other than machine guns and destructive devices. As a result, the $200 excise tax is not applicable to silencers, short-barreled rifles and short-barreled shotguns.

Chapter 5--Ending Green New Deal Spending, Promoting America-First Energy and Other Reforms

Subchapter A--Termination of Green New Deal Subsidies

This subchapter terminates multiple energy-related federal tax credits.

Below are some examples of the provisions in this subchapter.

(Sec. 70501) This section terminates the previously-owned clean vehicle tax credit. (Under current law, taxpayers may claim a tax credit of up to $4,000 for the purchase of a qualified previously-owned clean vehicle before 2033.)

(Sec. 70502) This section terminates the clean vehicle tax credit. (Under current law, taxpayers may claim a tax credit of up to $7,500 for the purchase of a qualified new clean vehicle before 2033.)

(Sec. 70503) This section terminates the qualified commercial clean vehicle tax credit. (Under current law, businesses may claim a tax credit of up to $40,000 for the purchase of a commercial clean vehicle before 2033.)

(Sec. 70504) This section terminates the alternative fuel refueling property tax credit. (Under current law, tax credit of up to $1,000 for individuals or up to $100,000 for businesses is allowed for the installation of property before 2033 that is used to store or dispense clean-burning fuel or to recharge electric vehicles.)

(Sec. 70505) This section terminates the energy efficient home improvement tax credit. (Under current law, taxpayers may claim a tax credit of up to $3,200, for certain energy-efficient property purchased and installed into a primary residence before 2033.)

(Sec. 70506) This section terminates the residential clean energy tax credit. (Under current law, taxpayers may claim a tax credit for certain renewable energy equipment for a principal residence before 2034.)

(Sec. 70507) This section terminates the energy efficient commercial buildings tax deduction. (Under current law, taxpayers may claim a deduction for certain energy efficient commercial property placed into service after 2005.)

(Sec. 70508) This section terminates the new energy efficient home tax credit. (Under current law, contractors may claim a business tax credit for constructing an energy-efficient home that is acquired by a person for use as a residence before 2033.)

(Sec. 70511) This section terminates the clean hydrogen production tax credit. (Under current law, a tax credit is available for the production of clean hydrogen by a qualifying facility for which construction begins before 2033.)

Subchapter B--Enhancement of America-First Energy Policy

This subchapter modifies multiple energy-related federal tax provisions and makes changes to the calculation of the corporate alternative minimum tax.

Below are some examples of the provisions in this subchapter.

(Sec. 70521) This section extends the clean fuel production tax credit through 2029 and

• requires that clean fuels produced from feedstock use feedstock sourced from the Unites States, Canada, or Mexico;

• excludes emissions attributable to an indirect land use change from the calculation of lifecycle emissions estimates (used in part of the calculation of the clean fuel production tax credit); and

• requires the Department of the Treasury to provide distinct emission rates for specific feedstocks used to produce clean fuels, including dairy manure, swine manure, and poultry manure.

This section also disallows the clean fuel production tax credit for certain foreign entities and foreign-influenced entities (e.g., taxpayers that make certain types of payments to certain foreign entities).

(Sec. 70523) This section allows corporations to reduce their adjusted financial statement income (for purposes of calculating the corporate alternative minimum tax) to account for certain intangible costs related to oil, gas, or geothermal well drilling and development.

(Sec. 70525) This section provides for a refund of previously imposed and paid excise taxes upon the transfer of nontaxable, indelibly dyed diesel fuel or kerosene used for agricultural, off-road, or other nontaxable purposes.

Subchapter C--Other Reforms

This subchapter eliminates the de minimis exemption for certain imports into the United States and establishes a new civil penalty for using such exemption in a manner that violates U.S. customs laws.

Below is a summary of the provision in this subchapter.

(Sec. 70531) This section eliminates the exemption from certain duties, fees, and processes for imports of up to $800 (commonly referred to as the de minimis exemption), effective July 1, 2027.

Further, this section establishes a civil penalty for entering, introducing, facilitating, or attempting to introduce an article into the United States using the de minimis exemption in a manner that violates U.S. customs laws. The amount of the civil penalty is up to $5,000 for the first violation and up to $10,000 for subsequent violations.

Chapter 6--Enhancing Deduction and Income Tax Credit Guardrails, and Other Reforms

This chapter modifies various federal tax deductions and credits.

Below are examples of the provisions in this subchapter.

(Sec. 70604) This section establishes a 1% excise tax on transfers of payments from one country to another (also known as remittance transfers). (Some exceptions apply).

(Sec. 70606) This section requires a Social Security number to be eligible for the American Opportunity and Lifetime Learning tax credits.

(Sec. 70607) This section directs the Internal Revenue Service to deliver a report to Congress on

• the cost of enhancing and establishing public-private partnerships that provide for free tax filing for up to 70% of all taxpayers (calculated by adjusted gross income),

• the cost to replace any direct e-file programs run by the Internal Revenue Service,

• taxpayer opinions and preferences regarding a taxpayer-funded, government-run tax filing service or a free tax filing service provided by the private sector,

• assessment of the feasibility of providing simple and consistent options across participating tax filing providers, and

the cost of developing and running a free direct e-file tax return system..

Subtitle B--Health

Chapter 1--Medicaid

Subchapter A--Reducing Fraud and Improving Enrollment Processes

(Sec. 71103) This section requires the Centers for Medicare & Medicaid Services (CMS) to establish a centralized system for states to check whether enrollees are simultaneously enrolled in Medicaid or the Children’s Health Insurance Program (CHIP) in multiple states.

Beginning no later than 2027, states must regularly obtain the addresses of Medicaid and CHIP enrollees from specified authorized sources. Beginning no later than FY2030, states must report on at least a monthly basis the Social Security numbers of enrollees to the CMS' newly established system. The CMS must notify states on at least a monthly basis of individuals who are enrolled in multiple states so that states may take appropriate action.

The section provides funds for FY2026 and FY2029 for the CMS to establish and maintain the new system, respectively.

(Sec. 71104) This section requires state Medicaid programs to check, beginning in 2028, the Social Security Administration's Death Master File on at least a quarterly basis to determine whether Medicaid enrollees are deceased.

(Sec. 71105) This section provides statutory authority for the requirement that state Medicaid programs check, as part of the provider enrollment and reenrollment process, whether providers are deceased through the Social Security Administration's Death Master File. Beginning in 2028, the section requires states to continue to check this database on at least a quarterly basis after providers are enrolled.

(Sec. 71107) This section requires state Medicaid programs to redetermine every six months, beginning with the first quarter after December 31, 2026, the eligibility of individuals who are enrolled in Medicaid as part of the Medicaid expansion population under the Patient Protection and Affordable Care Act. (The act allows states to extend Medicaid coverage to all adults under the age of 65 with incomes of up to 138% of the federal poverty level, including able-bodied adults without dependent children.)

The section provides funds for FY2026 for the CMS to implement these provisions.

(Sec. 71109) This section generally restricts, beginning in FY2027, federal payment for Medicaid and CHIP to services for individuals who are U.S. residents and are either U.S. citizens, lawful permanent residents, Cuban-Haitian entrants, or Compact of Free Association migrants lawfully residing in the United States.

The section provides funds for FY2026 for the CMS to implement these provisions.

(Sec. 71110) This section limits, beginning in FY2027, the Medicaid federal matching rate for emergency services provided to individuals who are not lawfully residing in the United States to the same matching rate as would otherwise apply for such services (rather than the enhanced federal matching rate for states that have expanded Medicaid).

The section provides funds for FY2026 for the CMS to implement these provisions.

Subchapter B--Preventing Wasteful Spending

(Sec. 71112) This section specifies that, beginning with the first quarter after December 31, 2026, Medicaid coverage may begin retroactively (1) for individuals in the Medicaid expansion population, one month prior to the application filing date; and (2) for all other individuals, two months prior to the application filing date. Additionally, CHIP coverage may retroactively begin two months prior to the application filing date. (Currently, coverage may begin three months prior to the application filing date.)

The section provides funds for FY2026 for the CMS to implement these provisions.

(Sec. 71113) This section prohibits federal Medicaid payment for one year to nonprofit health care providers that serve predominantly low-income, medically underserved individuals (i.e., essential community providers) if the provider (1) primarily furnishes family planning services, reproductive health, and related care; (2) offers abortions in cases other than that of rape, incest, or life-threatening conditions for the woman; and (3) in FY2023, received federal and state Medicaid payments totaling more than $800,000.

The section provides funds for FY2026 for the CMS to implement these provisions.

Subchapter C--Stopping Abusive Financing Practices

(Sec. 71114) This section requires states that had not chosen to expand Medicaid pursuant to the Patient Protection and Affordable Care Act prior to March 11, 2021, to do so by January 1, 2026, in order to receive the corresponding enhanced federal matching rate.

(Sec. 71115) This section generally limits Medicaid provider taxes beginning in FY2027.

Under current law, states may impose a provider tax of up to 6% of net patient service revenues to potentially receive additional federal matching funds. The section precludes states that have not expanded Medicaid from increasing the rate of a provider tax beyond that currently in effect in order to qualify for federal matching funds. For states that have expanded Medicaid, a provider tax may not exceed the current rate or a specified rate, whichever is lower; the maximum rate gradually decreases from FY2028-FY2032, with a maximum rate of 3.5% beginning in FY2032 (these limits do not apply to nursing and intermediate care facilities, which are instead limited to current rates). The section additionally precludes states from imposing a new provider tax if there is not already one in effect.

The section provides funds for FY2026 for the CMS to implement these provisions.

(Sec. 71116) This section provides funds through FY2033 for the CMS to revise regulations so as to limit state-directed payments for inpatient hospital services, outpatient hospital services, nursing facility services, or qualified practitioner services at an academic medical center under Medicaid managed care contracts to the payment rate for services under Medicare, rather than the average commercial rate. For states that cover the Medicaid expansion population, payment is limited to 100% of the Medicare rate; for other states, payment is limited to 110% of the Medicare rate.

Subchapter D--Increasing Personal Accountability

(Sec. 71119) This section requires, beginning not later than the first quarter after December 31, 2026 (or earlier, at the option of the state), individuals who are eligible for Medicaid as part of the Medicaid expansion population to engage in community service, work, or other activities in order to qualify for Medicaid.

Specifically, the section requires these individuals to, on a monthly basis, (1) work at least 80 hours, (2) complete at least 80 hours of community service, (3) participate in a work program for at least 80 hours, (4) be enrolled at least half-time in an educational program, or (5) engage in any combination thereof for a total of at least 80 hours. Individuals may also qualify if they have a monthly income (or, for seasonal workers, an average monthly income over six months) that is at least as much as the equivalent of minimum wage multiplied by 80 hours.

Individuals who are applying for Medicaid must demonstrate compliance with these requirements for one to three months (as determined by the state) consecutively and immediately prior to filing an application; individuals who are already enrolled in Medicaid must demonstrate compliance for one month or more (as determined by the state), whether or not consecutive, during the period between the individual’s last eligibility determination and the next scheduled eligibility determination.

States must verify an individual’s compliance upon a determination or redetermination of eligibility but may also choose to verify compliance more frequently. States may not waive the new requirements. However, states may choose to provide an exception for individuals experiencing short-term hardships (e.g., hospitalization).

The section excludes certain individuals from these requirements, including those with serious medical conditions or dependent children aged 13 or younger.

Upon request, the CMS may exempt a state from fully implementing these requirements until December 31, 2028. States requesting an exemption must demonstrate good faith efforts to comply with the requirements and provide a detailed timeline for implementation.

The section provides funds for FY2026 for states and the CMS to implement these requirements.

(Sec. 71120) This section requires, beginning in FY2029, states to institute cost-sharing requirements for individuals who are eligible for Medicaid as part of the Medicaid expansion population and whose family income exceeds the federal poverty line. Cost sharing may not exceed $35 for an item or service; total cost sharing for all individuals in a family may not exceed 5% of the family’s income.

The requirements do not apply to (1) services for which cost sharing is already prohibited (e.g., emergency services); (2) primary care, mental health, or substance use disorder services; or (3) services provided by federally qualified health centers, certified community behavioral health clinics, or rural health clinics. States may allow providers to condition the provision of services upon the payment of any required cost sharing.

The section provides funds for FY2026 for the CMS to implement these provisions.

Subchapter E--Expanding Access to Care

(Sec. 71121) This section authorizes additional home and community-based services (HCBS) waivers (also known as Section 1915(c) waivers) for state Medicaid programs beginning on July 1, 2028. States may seek waivers to provide HCBS to individuals without the need for certain determinations as to whether an individual requires hospital or institutional care (as is required for current waivers). States must establish other needs-based criteria for such services.

The section provides funds for FY2026 for the CMS to implement these provisions. It also provides funds for FY2027 to support state HCBS programs.

Chapter 2--Medicare

Subchapter A--Strengthening Eligibility Requirements

(Sec. 71201) This section generally restricts Medicare eligibility to U.S. citizens, lawful permanent residents, Cuban-Haitian entrants, and Compact of Free Association migrants lawfully residing in the United States. The Social Security Administration must identify Medicare enrollees who do not meet these requirements and terminate their enrollment within 18 months of this section’s enactment.

Subchapter B--Improving Services for Seniors

(Sec. 71203) This section modifies certain provisions under the Medicare Drug Price Negotiation Program with respect to orphan drugs.

The Medicare Drug Price Negotiation Program requires the CMS to negotiate the prices of certain prescription drugs under Medicare beginning in 2026. Among other requirements, drugs must have had market approval for at least 7 years (for drug products) or 11 years (for biologics) to qualify for negotiation. The program does not apply to orphan drugs that are approved to treat only one rare disease or condition.

The section modifies these provisions so as to exclude any period in which a drug was an orphan drug from market approval calculations. It also excludes orphan drugs that are approved to treat more than one rare disease or condition from the program. The changes take effect in 2028.

Chapter 3--Health Tax

Subchapter A-- Improving Eligibility Criteria

This subchapter modifies eligibility and verification requirements for the premium tax credit (which may be used to purchase health insurance on an exchange).

Below is a summary of the provisions in this subchapter.

(Sec. 71301) This section limits a lawfully-present alien’s eligibility for the premium tax credit to

• an alien who is lawfully admitted for permanent residence;

• an alien who has been granted the status of Cuban and Haitian entrant; or

• an individual who is lawfully residing in the United States in accordance with the Compacts of Free Association between the United States and Micronesia, the Marshall Islands, and Palau.

(Sec. 71302) This section repeals the rule that allows certain lawfully-present aliens who have a household income of less than 100% of the federal poverty level and are ineligible for Medicaid (based on the individual’s alien status) to claim the premium tax credit.

Subchapter B--Preventing Waste, Fraud, and Abuse

This subchapter requires verification of certain information supplied by individuals for purposes of determining eligibility for the premium tax credit, limits use of the premium tax credit, and expands recapture of excess advance payments of the premium tax credit.

Below is a summary of the provisions of this subchapter.

(Sec. 71303) This section requires the verification of certain information for an individual to enroll in a health insurance plan through a health insurance exchange and to generally qualify for the premium tax credit. (Under current law, eligible individuals are allowed a premium tax credit, which applies toward the cost of obtaining health insurance through health insurance exchanges.)

Specifically, under this section, the following information must be verified

• household income and family size,

• whether the individual is an eligible alien,

• any health coverage status or eligibility for coverage,

• place of residence, and

• any other information required by the Department of the Treasury.

(Sec. 71304) This section provides that the premium tax credit is not allowed for any health insurance plan enrolled in through a health insurance exchange during a special enrollment period provided by such exchange (1) on the basis of the relationship between the individual’s expected household income to the federal poverty level and (2) not in connection with with the occurrence of an event or change in circumstances specified by the Department of Health and Human Services for such purposes.

(Sec. 71305) This section eliminates the limit on the recapture of excess advance payments of the premium tax credit and, accordingly, allows the full amount of any such excess payments to be recaptured. (Under current law, individuals with incomes below 400% of the federal poverty level may be required to pay back only a portion of any excess advance payment of the premium tax credit.)

Subchapter C--Enhancing Choice for Patients

This subchapter expands health savings account (HSA) eligibility requirements.

Below is a summary of the provisions in this subchapter.

(Sec. 71306) This section allows individuals to establish and make tax-deductible contributions to a health savings account (HSA) if covered by a health insurance plan that provides telehealth and other remote care services without requiring a deductible but otherwise meets the requirements of a high-deductible health plan (HDHP).

(Sec. 71307) This section expands eligibility to make tax-deductible HSA contributions to include individuals who have a bronze-level or catastrophic health insurance plan through a health insurance exchange.

(Sec. 71308) This section expands eligibility to make tax-deductible HSA contributions to include individuals who have a direct primary care service arrangement with a fixed period fee that does not exceed $150 a month (or $300 a month if the arrangement covers more than one individual). The amounts are adjusted annually for inflation. (Some limitations apply.)

Chapter 4--Protecting Rural Hospitals and Providers

(Sec. 71401) This section provides funds through FY2030 for a program that supports the provision of health care in rural areas. Under the program, states may apply for financial allotments to improve the access and quality of care of services in rural areas, such as through enhanced technology, strategic partnerships, and workforce training.

Subtitle C--Increase in Debt Limit

(Sec. 72001) This section increases the statutory debt limit by $5 trillion. (The debt limit is the amount of money that the Department of the Treasury may borrow to fund federal operations.)

Subtitle D--Unemployment

(Sec. 73001) This section prohibits payments under federal unemployment programs to individuals whose wages are $1 million or more. Such programs must include a method for individuals to certify that their income does not exceed this limit. State agencies that administer such programs must verify income information, to the extent possible, and provide for the recovery of any overpayments.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

This title makes various changes to higher education, particularly to the federal student loan system.

Subtitle A--Exemption of Certain Assets

(Sec. 80001) This section includes an exemption for certain family farms, small businesses, and commercial fishing businesses on the Free Application for Federal Student Aid (FAFSA) form. This exemption applies to the net worth of (1) a family farm on which the family resides, (2) a small business with not more than 100 full-time or full-time equivalent employees that is owned and controlled by the family, or (3) a commercial fishing business and related expenses (e.g., fishing vessels and permits) owned and controlled by the family.

Subtitle B--Loan Limits

This subtitle makes various changes to federal student loans.

(Sec. 81001) This section terminates the ability of graduate or professional students to receive Direct PLUS Loans (i.e., Grad PLUS Loans) beginning on July 1, 2026.

The section sets annual and aggregate borrowing limits for graduate and professional students. In particular, the section establishes the aggregate loan limit for Direct Unsubsidized Loans as $100,000 for a graduate student (in addition to the amount borrowed for undergraduate education) and $200,000 for a professional student (in addition to the amount borrowed for undergraduate education).

The section also places certain restrictions on Parent PLUS Loans beginning on July 1, 2026. In particular, the section sets an annual loan limit of $20,000 that may be borrowed on behalf of a dependent student and a lifetime borrowing limit of $65,000 per dependent student.

The section also establishes new annual and aggregate loan limits for borrowers beginning on July 1, 2026. For example, the section sets an overall aggregate lifetime borrowing limit of $257,500 for any single borrower across federal loan types (except for Federal Direct PLUS Loans and Parent PLUS Loans).

The section provides an exception to the loan limits described in this section (of up to three academic years) for a student who is already enrolled in a program of study and received a loan for the program.

The section allows institutions of higher education (IHEs) to set lower loan limits.

Subtitle C--Loan Repayment

This subtitle revises loan repayment options for federal student loans.

(Sec. 82001) This section terminates all current student loan repayment plans for new loans disbursed on or after July 1, 2026.

The Department of Education (ED) may only offer borrowers two options for repayment of federal student loans: a standard repayment plan (with the length of the repayment term determined by the total amount borrowed) and an income-based repayment plan (to be known as the Repayment Assistance Plan).

The section includes a transition to income-based repayment plans. Beginning on July 1, 2028, a borrower with a loan that is in a repayment status in accordance with, or an administrative forbearance associated with, an income-contingent repayment plan (e.g., current borrowers on the Saving on a Valuable Education, or SAVE, plan) must begin repaying the loan under a new repayment plan. If a borrower does not select a plan, ED must enroll the borrower in either the Repayment Assistance Plan or the standard repayment plan.

(Sec. 82002) This section eliminates economic hardship and unemployment deferments beginning on July 1, 2027. It also reduces the total period a borrower may be in forbearance.

(Sec. 82003) This section allows borrowers to rehabilitate a defaulted loan twice (currently, only once). However, beginning on July 1, 2027, the borrower must pay a minimum payment amount of $10.

(Sec. 82004) This section allows payments under the new Repayment Assistance Plan to count as qualifying payments for purposes of the Public Service Loan Forgiveness program.

(Sec. 82005) This section provides funding to ED for administrative costs, including for the costs of student loan servicing.

Subtitle D--Pell Grants

This subtitle makes changes to Pell Grants.

(Sec. 83001) This section requires foreign income that is exempt from taxation or foreign income for which an individual receives a foreign tax credit to be included in the adjusted gross income calculation for purposes of calculating eligibility for Pell Grants.

Students with a student aid index that equals or exceeds twice the amount of the total maximum Pell Grant are ineligible for Pell Grants, regardless of their adjusted gross income.

The section’s changes take effect beginning on July 1, 2026.

(Sec. 83002) This section requires ED to award Workforce Pell Grants to students enrolled in eligible workforce programs. Eligible programs are those that provide at least 150 clock hours (but less than 600 clock hours) of instruction during a minimum of 8 weeks (but less than 15 weeks).

The section’s changes take effect beginning on July 1, 2026.

(Sec. 83003) This section increases funding for Pell Grants for FY2026.

(Sec. 83004) This section makes a student ineligible for Pell Grants if the student receives grant aid from nonfederal sources (e.g., states, IHEs, or private sources) in an amount that equals or exceeds the student's cost of attendance.

The section's changes take effect beginning on July 1, 2026.

Subtitle E--Accountability

(Sec. 84001) This section requires IHEs participating in federal student loan programs to meet cohort median earning requirements. Specifically, the section prohibits an IHE from using federal funds for student enrollment in low-earning outcome programs. Low-earning outcome programs are educational programs in which the graduating cohorts earn less as working adults compared to those with lesser degrees (e.g., a high school diploma instead of a bachelor's degree).

If an educational program does not meet the cohort median earning requirements, the IHE must promptly notify each student enrolled in the program.

ED must establish a process for an IHE with an educational program that has lost eligibility for federal funds to be able to apply to regain eligibility for such funds.

IHEs must comply with these requirements beginning on July 1, 2026.

Subtitle F--Regulatory Relief

(Sec. 85001) This section delays until July 1, 2035, ED regulations pertaining to borrower defense to repayment. It restores those regulations that were in effect on July 1, 2020.

(Sec. 85002) This section delays until July 1, 2035, ED regulations pertaining to closed school discharges. It restores those regulations that were in effect prior to changes made in November 2022.

Subtitle G--Garden of Heroes

(Sec. 86001) This section provides additional funding for FY2025 to the National Endowment for the Humanities (1) to establish and maintain a statuary park named the National Garden of American Heroes; (2) to procure statues for the National Garden of American Heroes; and (3) for events, celebrations, and activities related to the 250th anniversary of America’s founding.

Subtitle H--Office of Refugee Resettlement

(Sec. 87001) This section provides additional funding for FY2025 to the Office of Refugee Resettlement for specified activities, such as background checks and home studies of potential sponsors of unaccompanied children.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle A--Homeland Security Provisions

This subtitle provides funding for border security.

(Sec. 90001) This section provides funding to U.S. Customs and Border Protection (CBP) for construction, installation, or improvement to barriers; access roads; detection technology; and other work to prepare the ground at or near the U.S. border.

(Sec. 90002) This section provides funding for CBP personnel, bonuses, facilities, and fleet vehicles.

(Sec. 90003) This section provides funding to the U.S. Immigration and Customs Enforcement (ICE) for increased capacity in detention facilities for the purposes of detaining adults and families who are non-U.S. nationals (aliens under federal law).

(Sec. 90004) This section provides funding for CBP inspection and surveillance equipment, screenings (including of unaccompanied children), rapid air and marine response capabilities, vetting, and activities to prevent drug trafficking.

(Sec. 90005) This section provides funding to the Federal Emergency Management Agency (FEMA) (1) to assist state and local authorities to detect, identify, track, or monitor unmanned aircraft systems; (2) for security, planning, and other costs related to the 2026 FIFA World Cup; (3) for security, planning, and other costs related to the 2028 Olympics; and (4) for the Operation Stonegarden grant program.

The section also establishes a fund in the Department of Homeland Security (DHS) to reimburse states and units of local government for costs associated with border security actions taken on or after January 20, 2021. Specifically, DHS shall provide grants for (1) barriers along the southern U.S. border, (2) the detection and interception of certain individuals and illicit drugs, and (3) the relocation of non-U.S. nationals (aliens under federal law) from small population centers to other domestic locations.

(Sec. 90006) This section provides funding to FEMA to reimburse state and local law enforcement for extraordinary costs associated with protecting a residence of the President.

(Sec. 90007) This section provides funding to DHS for reimbursement of costs incurred for activities in support of safeguarding U.S. borders.

Subtitle B--Governmental Affairs Provisions

This subtitle revises the Federal Employees Health Benefits (FEHB) Program.

FEHB Protection Act of 2025

(Sec. 90101) This section requires the Office of Personnel Management (OPM) to issue regulations and implement a process to verify (1) the veracity of any qualifying life event through which an enrollee in the FEHB Program seeks to add a family member for coverage under the program; and (2) that, when an enrollee seeks to add a family member to the FEHB program, the individual added is a qualifying family member.

The section also requires OPM to conduct a comprehensive audit regarding family members enrolled in the FEHB program. In conducting this audit, OPM must review marriage certificates, birth certificates, and other appropriate documents to determine eligibility.

OPM must develop a process to disenroll or remove an individual who is not eligible to participate in the FEHB program.

The section allows for some Employees Health Benefits Fund amounts to be available to OPM in FY2026 to carry out eligibility verification requirements and audit activities.

(Sec. 90102) This section provides FY2026 funding for the Pandemic Response Accountability Committee to support oversight of the coronavirus response and of funds provided pertaining to the coronavirus pandemic. The section extends the committee to September 30, 2034 (currently, the committee terminates on September 30, 2025).

(Sec. 90103) This section provides FY2025 funding to the Office of Management and Budget for purposes of finding budget and accounting efficiencies in the executive branch.

TITLE X--COMMITTEE ON THE JUDICIARY

Subtitle A--Immigration and Law Enforcement Matters

Part I--Immigration Fees

This part establishes additional or increased fees for various immigration programs and procedures.

These fees include those required for

• applications for asylum,

• employment authorizations for asylees, parolees, and individuals granted temporary protected status,

• individuals paroled into the United States,

• individuals applying for special immigrant juvenile status,

• individuals applying for Temporary Protected Status, and

• individuals issued a nonimmigrant visa.

(Sec. 100013) This section establishes various fees for specified judicial and adjudicative filings, including

• filing in immigration court an application for waiver of grounds of inadmissibility,

• filing an appeal of a decision of an immigration judge or a DHS officer, and

• a practitioner filing an appeal in a disciplinary case.

Part II--Immigration and Law Enforcement Funding

This part provides funding for various immigration agencies and offices for purposes of immigration enforcement, removal, maintenance of facilities, and program operations. This includes the Department of Homeland Security, the Executive Office for Immigration Review, U.S. Immigration and Customs Enforcement, U.S. Customs and Border Protection, the Department of Justice, and the performance of immigration officer functions by state officers and employees.

(Sec. 100056) This section provides funding for the Bureau of Prisons for salaries, benefits, and facilities.

(Sec. 100057) This section provides funding for the U.S. Secret Service for personnel, bonuses, training facilities, programming, and technology.

Subtitle B--Judiciary Matters

(Sec. 100101) This section provides funding for the Administrative Office of the U.S. Courts for the purpose of analysis and reporting regarding the state of the dockets of the courts, including metrics regarding judicial orders for non-party relief against the federal government.

(Sec. 100102) This section provides funding for the Federal Judicial Center for the purpose of carrying out continuing education and training for personnel of the judicial branch, including training on non-party relief against the federal government.

Subtitle C--Radiation Exposure Compensation Matters

This subtitle reestablishes and expands a program to compensate individuals who were exposed to radiation during certain nuclear testing or uranium mining and who subsequently developed medical conditions, particularly cancer. This program compensated individuals who were present in a designated geographic area during a period of nuclear testing and certain individuals employed in uranium mining. The subtitle

• expands the designated areas to include Idaho and New Mexico and additional areas in Nevada and Utah;

• makes more individuals who worked in uranium mining eligible for the program;

• increases the amount of compensation awarded to new eligible claimants; and

• extends through 2028 the fund that supports this program and extends through 2027 the statute of limitations for filing claims (the program expired in 2024).

The subtitle also expands this program to compensate individuals located in specified areas of Missouri, Tennessee, Alaska, or Kentucky associated with waste from the Manhattan Project and who subsequently developed specified types of cancer.

Official summary by the Congressional Research Service (Passed Senate, Jul 1, 2025).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

Sourced
  1. 2025-07-04Became Public Law No: 119-21.Library of Congress
  2. 2025-07-04Became Public Law No: 119-21.Library of Congress
  3. 2025-07-04Signed by President.Library of Congress
  4. 2025-07-04Signed by President.Library of Congress
  5. 2025-07-03Motion to reconsider laid on the table Agreed to without objection.House floor actions
  6. 2025-07-03On motion that the House agree to the Senate amendment Agreed to by recorded vote: 218 - 214 (Roll no. 190). (text: CR H3059-3143) Roll call recordHouse floor actions
  7. 2025-07-03The previous question was ordered pursuant to the rule.House floor actions
  8. 2025-07-03DEBATE - Pursuant to the provisions of H. Res. 566, the House proceeded with one hour of debate on the motion to agree to the Senate amendment to H.R. 1.House floor actions
  9. 2025-07-03Mr. Arrington moved that the House agree to the Senate amendment to H.R. 1. (CR H3143)House floor actions
  10. 2025-07-03Mr. Arrington moved that the House agree to the Senate amendment. (consideration: CR H3059-3187)House floor actions
  11. 2025-07-03Pursuant to the provisions of H. Res. 566, Mr. Arrington called up the Senate amendment to H.R. 1.House floor actions
  12. 2025-07-03Presented to President.House floor actions
  13. 2025-07-03Presented to President.Library of Congress
  14. 2025-07-03Resolving differences -- House actions: On motion that the House agree to the Senate amendment Agreed to by recorded vote: 218 - 214 (Roll no. 190). Roll call recordLibrary of Congress
  15. 2025-07-01Message on Senate action sent to the House.Senate
  16. 2025-07-01Passed Senate with an amendment by Yea-Nay Vote. 51 - 50. Record Vote Number: 372. Roll call recordSenate
  17. 2025-07-01Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 51 - 50. Record Vote Number: 372. Roll call recordLibrary of Congress
  18. 2025-07-01Motion by Senator Warnock to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 51. Record Vote Number: 359. Roll call recordSenate
  19. 2025-07-01Motion by Senator Wyden to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 357. Roll call recordSenate
  20. 2025-07-01Motion by Senator Bennet to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 354. Roll call recordSenate
  21. 2025-06-30Motion by Senator Padilla to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 353. Roll call recordSenate
  22. 2025-06-30Motion by Senator King to commit to Senate Committee on Finance with instructions rejected in Senate by Voice Vote.Senate
  23. 2025-06-30Motion by Senator Murphy to commit to Senate Committee on Finance with instructions rejected in Senate by Voice Vote.Senate
  24. 2025-06-30Motion by Senator Kelly to commit to Senate Committee on Finance with instructions rejected in Senate by Voice Vote.Senate
  25. 2025-06-30Motion by Senator Alsobrooks to commit to Senate Committee on Finance with instructions rejected in Senate by Voice Vote.Senate
  26. 2025-06-30Motion by Senator Schiff to commit to Senate Committee on Agriculture, Nutrition, and Forestry with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 351. Roll call recordSenate
  27. 2025-06-30Motion by Senator Duckworth to commit to Senate Committee on Agriculture, Nutrition, and Forestry with instructions rejected in Senate by Yea-Nay Vote. 49 - 51. Record Vote Number: 350. Roll call recordSenate
  28. 2025-06-30Motion by Senator Hassan to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 52. Record Vote Number: 349. Roll call recordSenate
  29. 2025-06-30Motion by Senator Gallego to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 348. Roll call recordSenate
  30. 2025-06-30Motion by Senator Blumenthal to commit to Senate Committee on Armed Services with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 347. Roll call recordSenate
  31. 2025-06-30Motion by Senator Kaine to commit to Senate Committee on Homeland Security and Governmental Affairs with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 346. Roll call recordSenate
  32. 2025-06-30Motion by Senator Blunt Rochester to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 52. Record Vote Number: 340. Roll call recordSenate
  33. 2025-06-30Motion by Senator Reed to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 52. Record Vote Number: 338. Roll call recordSenate
  34. 2025-06-30Motion by Senator Lujan to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 49 - 51. Record Vote Number: 337. Roll call recordSenate
  35. 2025-06-30Motion by Senator Coons to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 52. Record Vote Number: 336. Roll call recordSenate
  36. 2025-06-30Motion by Senator Wyden to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 335. Roll call recordSenate
  37. 2025-06-30Motion to waive section 425(a)(2) of the Congressional Budget Act with respect to the measure agreed to in Senate by Yea-Nay Vote. 51 - 48. Record Vote Number: 334. Roll call recordSenate
  38. 2025-06-30Point of order that the measure violates section 425(a)(2) of the Congressional Budget Act raised in Senate.Senate
  39. 2025-06-30Motion by Senator Markey to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 49 - 51. Record Vote Number: 333. Roll call recordSenate
  40. 2025-06-30Motion by Senator Schumer to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 332. Roll call recordSenate
  41. 2025-06-30Considered by Senate.Senate
  42. 2025-06-28Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 49. Record Vote Number: 329. Roll call recordSenate
  43. 2025-06-28Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 107.Senate
  44. 2025-06-27Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.Senate
  45. 2025-05-22Motion to reconsider laid on the table Agreed to without objection.House floor actions
  46. 2025-05-22On passage Passed by the Yeas and Nays: 215 - 214, 1 Present (Roll no. 145). (text: CR H2235-2334) Roll call recordHouse floor actions
  47. 2025-05-22Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 214, 1 Present (Roll no. 145). (text: CR H2235-2334) Roll call recordLibrary of Congress
  48. 2025-05-22On motion to recommit Failed by the Yeas and Nays: 212 - 216 (Roll no. 144). Roll call recordHouse floor actions
  49. 2025-05-22The previous question on the motion to recommit was ordered pursuant to clause 2(b) of rule XIX.House floor actions
  50. 2025-05-22Mrs. Trahan moved to recommit to the Committee on the Budget. (CR H2356)House floor actions
  51. 2025-05-22The previous question was ordered pursuant to the rule.House floor actions
  52. 2025-05-22DEBATE - The House proceeded with two hours of debate on H.R. 1.House floor actions
  53. 2025-05-22Rule provides for consideration of H.R. 1. The resolution provides for consideration of H.R. 1 under a closed rule with two hours of general debate and one motion to recommit.House floor actions
  54. 2025-05-22Considered under the provisions of rule H. Res. 436. (consideration: CR H2235-2357)House floor actions
  55. 2025-05-22Rule H. Res. 436 passed House.House floor actions
  56. 2025-05-21Rules Committee Resolution H. Res. 436 Reported to House. Rule provides for consideration of H.R. 1. The resolution provides for consideration of H.R. 1 under a closed rule with two hours of general debate and one motion to recommit.House floor actions
  57. 2025-05-20Placed on the Union Calendar, Calendar No. 78.House floor actions
  58. 2025-05-20The House Committee on the Budget reported an original measure, H. Rept. 119-106, by Mr. Arrington.House floor actions
  59. 2025-05-20The House Committee on the Budget reported an original measure, H. Rept. 119-106, by Mr. Arrington.Library of Congress

Show key steps only

After it became law

Sourced

Since it became law on Jul 4, 2025, the Federal Register, the government's daily record of rules and notices, has published 285 documents that name it: 70 final rules, 62 proposed rules, 150 notices and 3 presidential documents. 72 of them name it in the title, the summary or the legal authority.

Open for public comment now

Anyone can comment on a proposed rule. Agencies must read and answer the comments before a rule is final.

Named in the title, summary or legal authority

  1. NoticeOct 13, 2026Ocean Energy Management Bureau, Interior Department
    Notice of Availability of the Proposed Notice of Sale for the Cook Inlet Outer Continental Shelf Oil and Gas One Big Beautiful Bill Act Lease Sale 2
    The Bureau of Ocean Energy Management (BOEM) announces the availability of the Proposed Notice of Sale (NOS) for the Cook Inlet Outer Continental Shelf (OCS) Oil and Gas One Big Beautiful Bill Act (OBBBA) Lease Sale 2 (Lease Sale BBC2).
    Names the law in its title
  2. NoticeOct 9, 2026Ocean Energy Management Bureau, Interior Department
    Notice of Availability of the Proposed Notice of Sale for Gulf of America Outer Continental Shelf Oil and Gas One Big Beautiful Bill Act Lease Sale 4
    The Bureau of Ocean Energy Management (BOEM) announces the availability of the Proposed Notice of Sale (NOS) for the Gulf of America (GOA) Outer Continental Shelf (OCS) Oil and Gas One Big Beautiful Bill Act (OBBBA) Lease Sale 4 (Lease Sale BBG4).
    Names the law in its title
  3. NoticeOct 1, 2026Homeland Security Department
    Fiscal Year 2027 Inflation Adjustment to H.R. 1 Immigration Fees
    U.S. Citizenship and Immigration Services (USCIS), a component of the Department of Homeland Security (DHS), is announcing inflationary adjustments to immigration-related fees administered by USCIS under the One Big Beautiful Bill Act (H.R. 1) for Fiscal Year (FY) 2027.
    Names the law in its summary
  4. NoticeOct 1, 2026U.S. Immigration and Customs Enforcement, Homeland Security Department
    Certain DHS Immigration-Related Fees Required by HR-1: Fiscal Year 2027 Adjustments for Inflation
    The Department of Homeland Security (DHS) is announcing Fiscal Year (FY) 2027 inflationary adjustments for two of the immigration enforcement-related fees established by the One Big Beautiful Bill Act (HR-1).
    Names the law in its summary
  5. NoticeOct 1, 2026U.S. Customs and Border Protection, Homeland Security Department
    Certain DHS Immigration-Related Fees Required by HR-1: Fiscal Year 2027 Adjustments for Inflation
    The Department of Homeland Security (DHS) is announcing Fiscal Year (FY) 2027 inflation adjustments to certain immigration-related fees required by the One Big Beautiful Bill Act (HR-1).
    Names the law in its summary
  6. NoticeSep 29, 2026Executive Office for Immigration Review, Justice Department
    Inflation Adjustment for EOIR OBBBA Fees for Certain DHS Forms; Fiscal Year 2027
    The Department of Justice ("Department") is providing notice of statutorily required inflation adjustments to immigration-related fees for certain Department of Homeland Security ("DHS") forms filed with the Executive Office for Immigration Review ("EOIR") under the One Big Beautiful Bill Act for Fiscal Year ("FY") 2027.
    Names the law in its summary
  7. Proposed ruleAug 26, 2026Internal Revenue Service, Treasury Department
    Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss
    The proposed regulations also include guidance regarding the transition rule (transition rule) in section 70354(c)(2) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).
    Cites the law as its legal authority · Comments closed Oct 26, 2026 · Would change 26 CFR part 1
  8. Final ruleAug 21, 2026Executive Office for Immigration Review, Justice Department
    Inflation Adjustment for EOIR OBBBA Fees; Fiscal Year 2027
    The Department of Justice ("Department") is making inflationary adjustments to immigration-related fees for filings with the Executive Office for Immigration Review ("EOIR") as required by the One Big Beautiful Bill Act for Fiscal Year ("FY") 2027.
    Names the law in its summary · In effect since Oct 1, 2026 · Changes 8 CFR part 1103
  9. Final ruleJul 31, 2026Federal Communications Commission
    Upper C-Band (3.98-4.2 GHz); Expanding Flexible Use of the 3.7 to 4.2 GHz Band
    This action is pursuant to Congress' direction in the One Big Beautiful Bill Act to complete a system of competitive bidding by July 4, 2027, for at least 100 megahertz of spectrum in the 3.98-4.2 GHz band.
    Names the law in its summary · In effect since Sep 29, 2026 · Changes 47 CFR part 1, 47 CFR part 25, 47 CFR part 27
  10. Final ruleJul 31, 2026Federal Aviation Administration, Transportation Department
    Requirements for Interference-Tolerant Radio Altimeter Systems
    In July 2025, President Trump signed the One Big Beautiful Bill Act.
    Names the law in its summary · In effect since Sep 29, 2026 · Changes 14 CFR part 91, 14 CFR part 121, 14 CFR part 129
  11. Proposed ruleJul 23, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Medicaid Program; Amending the Indirect Hold Harmless Threshold of Health Care-Related Taxes
    This proposed rule is necessary to implement a provision in the "One Big Beautiful Bill Act," herein referred to as the "Working Families Tax Cut (WFTC) legislation," which established new indirect hold harmless thresholds for health care-related taxes.
    Names the law in its summary · Comments closed Sep 21, 2026 · Would change 42 CFR part 433
  12. Final ruleJul 21, 2026Homeland Security Department
    USCIS Immigration Fees and Related Procedures Required by H.R.1 Reconciliation Bill; Correction
    The IFR codified certain immigration fees and other provisions required by the One Big Beautiful Bill Act (H.R. 1) and amended USCIS regulations governing asylum and annual asylum fees, the new Form I-94 fee requirement, the validity period for certain types of employment authorization, and the retention of the Form I-589 filing fee for every application.
    Names the law in its summary · In effect since Jul 21, 2026 · Changes 8 CFR part 208
Show 60 more
  1. NoticeJul 21, 2026Federal Communications Commission
    Sunshine Act Meeting; Open Commission Meeting Wednesday, July 22, 2026
    To maintain U.S. spectrum leadership, create a robust spectrum pipeline, and fulfill Congress' direction in the One Big Beautiful Bill Act, the Commission will consider a Report and Order, Order of Proposed Modification, and Order on Reconsideration that makes 160 megahertz of the Upper C-band available in the contiguous United States for flexible-use, next- generation terrestrial wireless services via a system of competitive bidding.
    Names the law in its summary
  2. Final ruleJul 9, 2026Commodity Credit Corporation, Agriculture Department
    Supplemental Disaster Assistance Programs, Marketing Assistance Loans, and Sugar Provisions
    This rule revises the regulations of the Emergency Assistance for Livestock, Honeybees, and Farm-Raised Fish Program (ELAP), the Livestock Forage Disaster Program (LFP), the Livestock Indemnity Program (LIP), the Tree Assistance Program (TAP), the Marketing Assistance Loan (MAL) and Loan Deficiency Payments (LDP) Programs, and the Sugar Program to conform with provisions of the One Big Beautiful Bill Act (OBBBA).
    Names the law in its summary · In effect since Jul 9, 2026 · Changes 7 CFR part 1412, 7 CFR part 1416, 7 CFR part 1421, 7 CFR part 1427 and 3 more
  3. NoticeJul 8, 2026Ocean Energy Management Bureau, Interior Department
    Gulf of America Outer Continental Shelf Oil and Gas One Big Beautiful Bill Act Lease Sale 3
    On Wednesday, August 12, 2026, the Bureau of Ocean Energy Management (BOEM) will open and publicly announce bids received for blocks offered in the Gulf of America (GOA) Outer Continental Shelf (OCS) Oil and Gas One Big Beautiful Bill Act Lease Sale 3 (Lease Sale BBG3).
    Names the law in its title
  4. Final ruleJul 6, 2026Commodity Credit Corporation, Agriculture Department
    Organic Certification Cost Share Program (OCCSP)
    The One Big Beautiful Bill Act (OBBBA) provides funding for the Organic Certification Cost Share Program (OCCSP) for fiscal years 2025 through 2031, and, as a result, the Commodity Credit Corporation (CCC) is issuing this rule to establish OCCSP for 2025 and future program years.
    Names the law in its summary · In effect since Jul 6, 2026 · Changes 7 CFR part 1417
  5. Proposed ruleJun 26, 2026Children and Families Administration, Health and Human Services Department
    Unaccompanied Children Program Foundational Rule; Sponsor Assessment Update To Include Proof of Identity, Background Check, Placement, and Income Verification Standards
    This NPRM also proposes amendments to background check requirements for sponsor suitability assessments and the conduct of examinations of UAC related to considerations of UAC dangerousness to self or others that align with the One Big Beautiful Bill Act.
    Names the law in its summary · Comments closed Aug 25, 2026 · Would change 45 CFR part 410
  6. Proposed ruleJun 25, 2026Environmental Protection Agency
    Update of Procedures for Implementing the National Environmental Policy Act and Assessing the Environmental Effects Abroad of EPA Actions
    The proposed rule also incorporates the amendments to NEPA enacted through the Fiscal Responsibility Act of 2023 (FRA) and the One Big Beautiful Bill Act of 2025 (OBBBA); makes changes consistent with Executive Order (E.O.) 14154, Unleashing American Energy; makes changes based on the Council on Environmental Quality's (CEQ) subsequent rescission of its NEPA regulations;…
    Names the law in its summary · Comments closed Jul 27, 2026 · Would change 40 CFR part 6
  7. Proposed ruleJun 24, 2026Land Management Bureau, Interior Department
    Royalty for Oil and Gas Lost From Onshore Federal and Indian Leases
    In response to the One Big Beautiful Bill Act, enacted on July 4, 2025, and Executive Order (E.O.) 14154, entitled, "Unleashing American Energy," dated January 20, 2025, the Bureau of Land Management (BLM) is proposing to modify its existing regulations pertaining to royalties due on oil and natural gas lost on Federal and Indian leases.
    Names the law in its summary · Comments closed Aug 24, 2026 · Would change 43 CFR part 3160, 43 CFR part 3170 · Significant rule
  8. Proposed ruleJun 24, 2026Land Management Bureau, Interior Department
    Oil and Gas Leasing
    The Bureau of Land Management (BLM) is proposing to revise its oil and gas leasing regulations to reflect new requirements in the One Big Beautiful Bill Act (OBBB); policy direction in Executive Orders (E.O.) entitled Unleashing American Energy and Ensuring Lawful Governance and Implementing the President's "Department of Government Efficiency" Deregulatory Initiative and Modernizing Payments To and From America's Bank Account; and policy guidance in Secretary's Order entitled Unleashing American Energy.
    Names the law in its summary · Comments closed Aug 24, 2026 · Would change 43 CFR part 3000, 43 CFR part 3100, 43 CFR part 3110, 43 CFR part 3120 and 5 more · Significant rule
  9. Proposed ruleJun 24, 2026Food and Nutrition Administration, Agriculture Department
    Supplemental Nutrition Assistance Program: Changes in Federal-State Administrative Cost Sharing
    In response to Section 10106 of Public Law 119-21, the One Big Beautiful Bill Act of 2025, this proposed rule would amend the Supplemental Nutrition Assistance Program (SNAP) regulations to codify the reduction of the amount of the Federal government's share of annual SNAP State administrative costs from 50 percent to 25 percent, effective beginning in fiscal year 2027.
    Names the law in its summary · Comments closed Aug 24, 2026 · Would change 7 CFR part 272, 7 CFR part 274, 7 CFR part 277
  10. Final ruleJun 15, 2026Veterans Affairs Department
    Implementing Regulation for National Environmental Policy Act (NEPA): Environmental Effects of the Department of Veterans Affairs Actions
    Since VA last updated its NEPA regulations in 1989, Congress amended NEPA through the Fiscal Responsibility Act of 2023 and the One Big Beautiful Bill Act of 2025, the Council on Environmental Quality rescinded its NEPA regulations, and substantial changes have occurred in VA's delivery of care and benefits to veterans.
    Names the law in its summary · In effect since Jun 15, 2026 · Comments closed Jul 15, 2026 · Changes 38 CFR part 26 · Significant rule
  11. Final ruleJun 2, 2026Commodity Credit Corporation, Agriculture Department
    Payment Limitation and Payment Eligibility
    This rule revises the payment limitation and payment eligibility regulations to conform with provisions of the One Big Beautiful Bill Act (OBBBA).
    Names the law in its summary · In effect since Jun 2, 2026 · Changes 7 CFR part 1400
  12. Final ruleMay 21, 2026Land Management Bureau, Interior Department
    Revisions to Regulations Regarding Oil and Gas Leasing; Fees, Rentals, and Royalties; Correction
    The document revises existing regulations pertaining to royalty on production to effectuate changes required by the One Big Beautiful Bill Act enacted on July 4, 2025.
    Names the law in its summary · In effect since Jun 29, 2026 · Comments closed May 29, 2026 · Changes 43 CFR part 3100
  13. Final ruleMay 8, 2026Alcohol, Tobacco, Firearms, and Explosives Bureau, Justice Department
    Changes to National Firearms Act Tax Remittance Provisions
    The Bureau of Alcohol, Tobacco, Firearms, and Explosives ("ATF") is amending Department of Justice ("Department") regulations on the National Firearms Act ("NFA") to reflect statutory changes made to the NFA by the One Big Beautiful Bill Act ("OBBBA").
    Names the law in its summary · In effect since Jun 10, 2026 · Changes 27 CFR part 479
  14. Final ruleMay 1, 2026Education Department
    Reimagining and Improving Student Education-Federal Student Loan Program Final Regulations
    The Secretary amends the regulations for the Federal student loan programs authorized under title IV of the Higher Education Act (HEA) of 1965, as amended (the title IV, HEA programs) to implement the statutory changes to the title IV, HEA programs included in Public Law 119-21, the Working Families Tax Cuts Act signed into law by President Trump on July 4, 2025.
    Names the law in its summary · In effect since Jul 1, 2026 · Changes 34 CFR part 674, 34 CFR part 682, 34 CFR part 685
  15. Final ruleApr 29, 2026Homeland Security Department
    USCIS Immigration Fees and Related Procedures Required by H.R.1 Reconciliation Bill
    The U.S. Department of Homeland Security (DHS) issues this interim final rule (IFR) to codify certain immigration fees and other provisions required by the One Big Beautiful Bill Act (H.R.1).
    Names the law in its summary · In effect since May 29, 2026 · Comments closed Jun 29, 2026 · Changes 8 CFR part 103, 8 CFR part 106, 8 CFR part 208, 8 CFR part 244 and 1 more
  16. Final ruleApr 29, 2026Land Management Bureau, Interior Department
    Revisions to Regulations Regarding Oil and Gas Leasing; Fees, Rentals, and Royalties
    This direct final rule (DFR) revises existing regulations pertaining to royalty on production to effectuate changes required by the One Big Beautiful Bill Act (OBBB) enacted on July 4, 2025.
    Names the law in its summary · In effect since Jun 29, 2026 · Comments closed May 29, 2026 · Changes 43 CFR part 3100
  17. NoticeApr 20, 2026Land Management Bureau, Interior Department
    Notice of 2026 Coastal Plain Oil and Gas Lease Sale
    This action advances priorities in Executive Order 14153 and Secretary's Order 3422--Unleashing Alaska's Extraordinary Resource Potential--and implements direction in Public Law 115-97, the Tax Cuts and Jobs Act of 2017; Public Law 119-21, the One Big Beautiful Bill Act; and P.L. 119-52, providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Bureau of Land Management relating to Coastal Plain Oil and Gas Leasing Program Record of Decision.
    Cites the law as its legal authority
  18. Proposed ruleApr 20, 2026Education Department
    Accountability in Higher Education and Access Through Demand-Driven Workforce Pell: Student Tuition and Transparency System (STATS) and Earnings Accountability
    The proposed regulations would implement statutory changes to the title IV, HEA programs included in the One Big Beautiful Bill Act (OBBB), signed by President Trump on July 4, 2025.
    Names the law in its summary · Comments closed May 20, 2026 · Would change 34 CFR part 600, 34 CFR part 668, 34 CFR part 685
  19. Proposed ruleMar 9, 2026Education Department
    ACCOUNTABILITY IN HIGHER EDUCATION AND ACCESS THROUGH DEMAND-DRIVEN WORKFORCE PELL: PELL GRANT EXCLUSION RELATING TO OTHER GRANT AID; AND WORKFORCE PELL GRANTS
    The proposed regulations would implement statutory changes to the title IV, HEA programs included in the One Big Beautiful Bill Act (OBBB), signed into law by President Trump on July 4, 2025.
    Names the law in its summary · Comments closed Apr 8, 2026 · Would change 34 CFR part 600, 34 CFR part 668, 34 CFR part 690
  20. NoticeMar 6, 2026Treasury Department
    Community Development Financial Institutions Fund; Announcement Type: Notice of Information Collection and Request for Public Comment
    Section 70421 of the One Big Beautiful Bill Act (OBBBA, Pub. L. 119-21), signed into law on July 4, 2025, made the QOZ incentives permanent and, pertinent to this collection of information, established new dates by which eligible census tracts may be nominated as a QOZ by the Chief Executive Officer (CEO) of a State.
    Cites the law as its legal authority · Comments closed May 5, 2026
  21. Final ruleMar 2, 2026Safety and Environmental Enforcement Bureau, Interior Department
    Offshore Downhole Commingling Regulatory Updates
    The Department of the Interior (DOI or Department), through the Bureau of Safety and Environmental Enforcement (BSEE), is revising the Outer Continental Shelf (OCS) downhole commingling regulations consistent with the One Big Beautiful Bill Act (OBBB).
    Names the law in its summary · In effect since Mar 2, 2026 · Changes 30 CFR part 250
  22. Proposed ruleFeb 27, 2026Agricultural Marketing Service, Agriculture Department
    Mandatory Manufacturing Cost Survey Advanced Notice of Proposed Rulemaking
    This advance notice of proposed rulemaking (ANPR) seeks input from stakeholders on the development of mandatory surveys of dairy production cost and product yield information, as authorized by the One Big Beautiful Bill Act of 2025 (OBBBA).
    Names the law in its summary · Comments closed Mar 30, 2026 · Would change 7 CFR part 1171
  23. Final ruleFeb 24, 2026Agricultural Marketing Service, Agriculture Department
    Economic Adjustment Assistance for Textile Mills-Payment Rate
    In this final rule, AMS is revising the payment rate from three cents per pound to five cents per pound, applicable August 1, 2025, as provided for in the One Big Beautiful Bill Act (OBBBA).
    Names the law in its summary · In effect since Feb 24, 2026 · Changes 7 CFR part 870
  24. Final ruleFeb 23, 2026Commodity Credit Corporation, Agriculture Department
    Farmer Bridge Assistance (FBA) Program
    Payments under the Farmer Bridge Assistance (FBA) Program are intended in part to aid producers until assistance from provisions in the One Big Beautiful Bill Act (OBBBA), notably increases in reference prices to major covered commodities, reach eligible famers after October 1, 2026.
    Names the law in its summary · In effect since Feb 23, 2026 · Changes 7 CFR part 1414
  25. NoticeFeb 20, 2026Ocean Energy Management Bureau, Interior Department
    Notice of Availability of the Proposed Notice of Sale for Gulf of America Outer Continental Shelf Oil and Gas One Big Beautiful Bill Act Lease Sale 3
    The Bureau of Ocean Energy Management (BOEM) announces the availability of the Proposed Notice of Sale (NOS) for the Gulf of America (GOA) Outer Continental Shelf (OCS) Oil and Gas One Big Beautiful Bill Act (OBBBA) Lease Sale 3 (Lease Sale BBG3).
    Names the law in its title
  26. NoticeFeb 11, 2026Land Management Bureau, Interior Department
    Notice of 2026 National Petroleum Reserve-Alaska Oil and Gas Lease Sale Lease Sale
    This action advances priorities in Executive Order 14153 and Secretary's Order 3422-- Unleashing Alaska's Extraordinary Resource Potential--and implements direction in Public Law (Pub. L.) 119-21, the One Big Beautiful Bill Act.
    Cites the law as its legal authority
  27. NoticeFeb 5, 2026Ocean Energy Management Bureau, Interior Department
    Gulf of America Outer Continental Shelf Oil and Gas One Big Beautiful Bill Act; Lease Sale 2
    On Wednesday, March 11, 2026, the Bureau of Ocean Energy Management (BOEM) will open and publicly announce bids received for blocks offered in the Gulf of America (GOA) Outer Continental Shelf (OCS) Oil and Gas One Big Beautiful Bill Act Lease Sale 2 (Lease Sale BBG2).
    Names the law in its title
  28. NoticeFeb 3, 2026Land Management Bureau, Interior Department
    Call for Nominations and Comments for the 2026 Coastal Plain Oil and Gas Lease Sale
    This is a standard step in the leasing process as the BLM prepares to hold the first lease sale under direction in the One Big Beautiful Bill Act.
    Names the law in its summary · Comments closed Mar 5, 2026
  29. NoticeFeb 2, 2026Ocean Energy Management Bureau, Interior Department
    Cook Inlet Outer Continental Shelf Oil and Gas One Big Beautiful Bill Act Lease Sale 1
    On Wednesday, March 4, 2026, the Bureau of Ocean Energy Management (BOEM) will open and publicly announce bids received for blocks offered in the Cook Inlet Outer Continental Shelf (OCS) Oil and Gas One Big Beautiful Bill Act (OBBBA) Lease Sale 1 (Lease Sale BBC1), in accordance with the Outer Continental Shelf Lands Act (OCSLA), as amended, and its implementing regulations.
    Names the law in its title
  30. Proposed ruleJan 30, 2026Land Management Bureau, Interior Department
    Requirements for Site Security and Production Handling; Applying for Commingling and Allocation Approval
    The Bureau of Land Management (BLM) proposes to revise its regulations governing site security and production handling and commingling applications to reflect Congress's direction in section 50101(d)(3) of the "One Big Beautiful Bill Act" (OBBB) and policy direction in Executive Orders (E.O.s) entitled, Unleashing American Energy and Ensuring Lawful Governance and Implementing the President's "Department of Government Efficiency" Deregulatory Initiative…
    Names the law in its summary · Comments closed Mar 31, 2026 · Would change 43 CFR part 3170
  31. Proposed ruleJan 30, 2026Education Department
    Reimagining and Improving Student Education
    The Secretary proposes to amend the regulations for the Federal student loan programs authorized under title IV of the Higher Education Act (HEA) of 1965, as amended (the title IV, HEA programs) to implement the statutory changes to the title IV, HEA programs included in the One Big Beautiful Bill Act (OBBB) signed into law by President Trump on July 4, 2025.
    Names the law in its summary · Comments closed Mar 2, 2026 · Would change 34 CFR part 674, 34 CFR part 682, 34 CFR part 685
  32. NoticeJan 30, 2026Council of the Inspectors General on Integrity and Efficiency
    Privacy Act of 1974; System of Records
    The One Big Beautiful Bill Act (OBBB) extended the PRAC's jurisdiction to include all funds provided in the OBBB, amended Section 15010(a)(6) of the CARES Act to include the OBBB under the definition of "covered funds," and extended PRAC's sunset date to September 30, 2034.
    Names the law in its summary · Comments closed Mar 2, 2026
  33. Final ruleJan 21, 2026Tennessee Valley Authority
    Implementation of the National Environmental Policy Act
    TVA is taking this action in response to the amendments to NEPA enacted through the Fiscal Responsibility Act of 2023 and the One Big Beautiful Bill Act of 2025, to reflect the Supreme Court's recent decision in Seven County Infrastructure Coalition v. Eagle County, Colorado, and to align with Executive Order (E.O.) 14154, Unleashing American Energy, and the Council on Environmental Quality's (CEQ) subsequent recission of its NEPA implementing regulations, which TVA's procedures were intended to supplement.
    Names the law in its summary · In effect since Jan 21, 2026 · Comments closed Feb 20, 2026 · Changes 18 CFR part 1318, 18 CFR part 1319
  34. NoticeJan 21, 2026Executive Office for Immigration Review, Justice Department
    Inflation Adjustment for EOIR OBBBA Fees; Fiscal Year 2026
    The Department of Justice ("Department") is announcing inflationary adjustments to immigration-related fees for filings with the Executive Office for Immigration Review ("EOIR") under the One Big Beautiful Bill Act ("OBBBA") for Fiscal Year ("FY") 2026.
    Names the law in its summary
  35. Final ruleJan 12, 2026Farm Service Agency, Commodity Credit Corporation
    Changes to Agriculture Risk Coverage, Price Loss Coverage, and Dairy Margin Coverage Programs
    This rule revises the provisions of the Agriculture Risk Coverage (ARC), Price Loss Coverage (PLC), and Dairy Margin Coverage (DMC) programs to conform with provisions of the One Big Beautiful Bill Act (OBBBA).
    Names the law in its summary · In effect since Jan 12, 2026 · Changes 7 CFR part 718, 7 CFR part 1400, 7 CFR part 1412, 7 CFR part 1430
  36. Proposed ruleJan 7, 2026Federal Aviation Administration, Transportation Department
    Requirements for Interference-Tolerant Radio Altimeter Systems
    In July 2025, President Trump signed the One Big Beautiful Bill Act.
    Names the law in its summary · Comments closed Mar 9, 2026 · Would change 14 CFR part 91, 14 CFR part 121, 14 CFR part 129
  37. NoticeDec 15, 2025Foreign Agricultural Service, Agriculture Department
    Notice of Request for Information for Refined Sugar
    In accordance with the One Big Beautiful Bill Act, the U.S. Department of Agriculture (USDA) requests comments from the public on whether it would be necessary and appropriate to establish additional terms and conditions with respect to refined sugar imports, including comments on the potential impact of such modifications on the domestic sugar industry.
    Names the law in its summary · Comments closed Jan 14, 2025
  38. Proposed ruleDec 5, 2025Federal Communications Commission
    In the Matter of Upper C-band (3.98-4.2 GHz)
    This action would be in furtherance of Congress' direction in the One Big Beautiful Bill Act (OBBB Act) to "complet[e] a system of competitive bidding not later than 2 years after the date of enactment of this Act for not less than 100 megahertz in the band between 3.98 gigahertz and 4.2 gigahertz." The NPRM…
    Names the law in its summary · Comments closed Jan 5, 2026 · Would change 47 CFR part 1, 47 CFR part 2, 47 CFR part 25, 47 CFR part 27
  39. Final ruleNov 28, 2025Federal Crop Insurance Corporation, Agriculture Department
    Expanding Access to Risk Protection (EARP)
    The Federal Crop Insurance Corporation (FCIC) is amending its regulations to implement changes required by the One Big Beautiful Bill Act and to update, streamline, and clarify several crop insurance policies.
    Names the law in its summary · In effect since Nov 30, 2025 · Changes 7 CFR part 400, 7 CFR part 407, 7 CFR part 457
  40. NoticeNov 21, 2025U.S. Citizenship and Immigration Services, Homeland Security Department
    Inflation Adjustment to HR-1 Immigration Fees
    U.S. Citizenship and Immigration Services (USCIS), a component of the Department of Homeland Security (DHS), is announcing inflationary adjustments to immigration-related fees administered by USCIS under the One Big Beautiful Bill Act (HR-1) for Fiscal Year (FY) 2026.
    Names the law in its summary
  41. NoticeNov 20, 2025Ocean Energy Management Bureau, Interior Department
    Notice of Availability of the Proposed Notice of Sale for Gulf of America Outer Continental Shelf Oil and Gas One Big Beautiful Bill Act Lease Sale 2
    The Bureau of Ocean Energy Management (BOEM) announces the availability of the Proposed Notice of Sale (NOS) for the Gulf of America (GOA) Outer Continental Shelf (OCS) Oil and Gas One Big Beautiful Bill Act (OBBBA) Lease Sale 2 (Lease Sale BBG2).
    Names the law in its title
  42. NoticeNov 20, 2025U.S. Immigration and Customs Enforcement, Homeland Security Department
    Certain Immigration Enforcement-Related Fees Required by HR-1 Reconciliation Bill: Fiscal Year 2026 Adjustments for Inflation
    The Department of Homeland Security (DHS) is announcing a new fee amount for Fiscal Year (FY) 2026 for two of the immigration enforcement-related fees that were established by the One Big Beautiful Bill Act (HR-1).
    Names the law in its summary
  43. NoticeNov 19, 2025U.S. Customs and Border Protection, Homeland Security Department
    Certain DHS Immigration Fees Required by HR-1: Fiscal Year 2026 Adjustments for Inflation
    The Department of Homeland Security (DHS) is announcing Fiscal Year (FY) 2026 inflationary adjustments to certain immigration-related fees required by the One Big Beautiful Bill Act (HR-1).
    Names the law in its summary
  44. NoticeNov 19, 2025Federal Communications Commission
    Sunshine Act Meeting; Open Commission Meeting Thursday, November 20, 2025
    The Commission will consider a Notice of Proposed Rulemaking that explores options for reconfiguring the Upper C- band (3.98 GHz to 4.2 GHz) in the contiguous United States, in furtherance of Congress' direction in the One Big Beautiful Bill Act.
    Names the law in its summary
  45. NoticeNov 10, 2025Ocean Energy Management Bureau, Interior Department
    Gulf of America OCS Oil and Gas One Big Beautiful Bill Act Lease Sale 1
    On Wednesday, December 10, 2025, the Bureau of Ocean Energy Management (BOEM) will open and publicly announce bids received for blocks offered in the Gulf of America (GOA) Outer Continental Shelf (OCS) Oil and Gas One Big Beautiful Bill Act Lease Sale 1 (Lease Sale BBG1).
    Names the law in its title
  46. NoticeNov 10, 2025Ocean Energy Management Bureau, Interior Department
    Notice of Availability of the Proposed Notice of Sale for the Cook Inlet Outer Continental Shelf Oil and Gas One Big Beautiful Bill Act Lease Sale 1
    The Bureau of Ocean Energy Management (BOEM) announces the availability of the proposed notice of sale (NOS) for the Cook Inlet Outer Continental Shelf (OCS) Oil and Gas One Big Beautiful Bill Act (OBBBA) Lease Sale 1 (Lease Sale BBC1).
    Names the law in its title
  47. Final ruleOct 28, 2025Energy Department
    Energy Dominance Financing Amendments
    This interim final rule amends the Department of Energy's loan guarantee regulations to implement the Energy Dominance Financing provisions of the One Big Beautiful Bill Act.
    Names the law in its summary · In effect since Oct 28, 2025 · Comments closed Dec 29, 2025 · Changes 10 CFR part 609
  48. NoticeOct 22, 2025Land Management Bureau, Interior Department
    Call for Nominations and Comments for the 2025 National Petroleum Reserve in Alaska Oil and Gas Lease Sale
    This is a standard step in the leasing process as BLM prepares to hold the first NPR-A lease sale since 2019 and the first lease sale under direction in the One Big Beautiful Bill Act.
    Names the law in its summary · Comments closed Nov 21, 2025
  49. NoticeOct 2, 2025Land Management Bureau, Interior Department
    Implementing Section 50203 of the One Big Beautiful Bill Act
    Pursuant to section 50203 of the One Big Beautiful Bill Act (OBBBA), enacted on July 4, 2025, the Secretary of the Interior is making available for coal leasing approximately 13,103,000 acres of Federal mineral estate.
    Names the law in its title
  50. Proposed ruleSep 30, 2025Education Department
    Contingent Additional Meeting Dates for Negotiated Rulemaking Committee
    This rulemaking is necessary to implement recent statutory changes to the Title IV, Higher Education Act programs in the One Big Beautiful Bill Act that President Trump signed into law on July 4, 2025, as well as to implement other Administration priorities.
    Names the law in its summary
  51. NoticeAug 14, 2025Children and Families Administration, Health and Human Services Department
    Submission for Office of Management and Budget Review; Unaccompanied Alien Children Sponsor Application Packet
    …understands the penalties for knowingly and willfully making false statement under 18 U.S.C. 1001 [cir] Add columns to the household member table to collect contact information (phone and email) as required by Public Law 119-21 Section 87001(b)(1)(F). [cir] Add yes/no radio buttons for the questions in the "Health Information" section. [cir] Add an attestation the sponsor specialist must complete if they have assisted the sponsor applicant…
    Cites the law as its legal authority · Comments closed Sep 15, 2025
  52. Final ruleAug 13, 2025Natural Resources Revenue Office, Interior Department
    Offshore Distribution Cap Changes
    Through the enactment of the One Big Beautiful Bill Act (OBBB), Congress amended the offshore distribution caps for these disbursements.
    Names the law in its summary · In effect since Aug 13, 2025 · Changes 30 CFR part 1219
  53. Final ruleAug 13, 2025Safety and Environmental Enforcement Bureau, Interior Department
    Offshore Downhole Commingling Regulatory Updates
    The Department of the Interior (DOI or Department), through the Bureau of Safety and Environmental Enforcement (BSEE), is revising the Outer Continental Shelf (OCS) downhole commingling regulations consistent with the "One Big Beautiful Bill Act" (OBBB).
    Names the law in its summary · In effect since Oct 14, 2025 · Comments closed Sep 12, 2025 · Changes 30 CFR part 250
  54. Final ruleAug 1, 2025Land Management Bureau, Interior Department
    Revision to Regulations Regarding Approval of Operations; Valid Period of Approved Application for Permit To Drill
    This direct final rule (DFR) revises existing Bureau of Land Management (BLM) regulations pertaining to application for permit to drill (APD) to effectuate changes required by the "One Big Beautiful Bill Act" (OBBB) enacted on July 4, 2025.
    Names the law in its summary · In effect since Sep 30, 2025 · Comments closed Sep 2, 2025 · Changes 43 CFR part 3170
  55. Final ruleAug 1, 2025Land Management Bureau, Interior Department
    Revisions to the Regulations Regarding Intermittent Energy
    The Department of the Interior (Department) is amending the BLM rules governing acreage rent rate and capacity fee for solar and wind energy generation on Public Lands to effectuate changes required by the "One Big Beautiful Bill Act" (OBBB) enacted on July 4, 2025.
    Names the law in its summary · In effect since Aug 1, 2025 · Changes 43 CFR part 2800
  56. Final ruleAug 1, 2025Land Management Bureau, Interior Department
    Revision to Regulations Regarding Onshore Oil and Gas Leasing; General
    The Bureau of Land Management (BLM) is amending its rules governing oil and gas leasing to effectuate changes to the definitions for "eligible" and "available" as required by the "One Big Beautiful Bill Act" (OBBB) enacted on July 4, 2025.
    Names the law in its summary · In effect since Aug 1, 2025 · Changes 43 CFR part 3100
  57. Final ruleAug 1, 2025Land Management Bureau, Interior Department
    Revision to Regulations Regarding Oil and Gas Leasing; Stipulations and Information Notices
    This direct final rule (DFR) removes existing Bureau of Land Management (BLM) regulations pertaining to stipulations and mitigation measures to effectuate changes required by the "One Big Beautiful Bill Act" (OBBB) enacted on July 4, 2025.
    Names the law in its summary · In effect since Sep 30, 2025 · Comments closed Sep 2, 2025 · Changes 43 CFR part 3100
  58. Final ruleAug 1, 2025Land Management Bureau, Interior Department
    Revision to Regulations Regarding Coal Management Provisions and Limitations; Fees, Rentals, and Royalties
    This direct final rule (DFR) revises existing Bureau of Land Management (BLM) regulations pertaining to coal royalties to effectuate changes required by the One Big Beautiful Bill Act (OBBB) enacted on July 4, 2025.
    Names the law in its summary · In effect since Sep 30, 2025 · Comments closed Sep 2, 2025 · Changes 43 CFR part 3470
  59. Final ruleAug 1, 2025Land Management Bureau, Interior Department
    Revision to Regulations Regarding Competitive Leases; Expression of Interest Process
    The Bureau of Land Management (BLM) is amending its rules governing fees for expressions of interest (EOI) to effectuate changes required by the "One Big Beautiful Bill Act" (OBBB) enacted on July 4, 2025.
    Names the law in its summary · In effect since Aug 1, 2025 · Changes 43 CFR part 3100, 43 CFR part 3120
  60. Proposed ruleJul 25, 2025Education Department
    Public Hearing; Negotiated Rulemaking Committees
    This rulemaking is necessary to implement recent statutory changes to the Title IV, HEA programs included in Pub. L. 119-21, known as the One Big Beautiful Bill Act, that President Trump signed into law on July 4, 2025, as well as to implement other Administration priorities.
    Names the law in its summary · Comments closed Aug 25, 2025
Named only in the body of the document (213)

The quote shows how each one uses the law: as the reason for a change, as background, or in passing.

  1. Proposed ruleOct 27, 2026Health and Human Services Department
    Patient Protection and Affordable Care Act, Exchange Pre-Eligibility Verification
    This proposed rule would update provisions related to Exchange eligibility and verification consistent with new requirements specified under section 71303 of Public Law 119-21 (July 4, 2025), which we refer to as the Working Families Tax Cut (WFTC) legislation.
    Would change 45 CFR part 155

    Open for comment until Nov 27, 2026. How to comment

  2. NoticeOct 27, 2026Environmental Protection Agency
    Official Release of the MOVES6 Motor Vehicle Emissions Model for SIPs and Transportation Conformity
    Accordingly, ACT is preempted by the CAA, meaning that a State can no longer enforce or attempt to enforce the ACT regulations and that estimated emissions reductions attributed to the ACT regulations cannot be used for the CAA purposes of SIP development or conformity determinations. See Public Law 119-21, 139 Stat. 72 (July 4, 2025).
  3. NoticeOct 23, 2026Treasury Department
    Agency Information Collection Activities; Proposed Collection; Comment Request; Trump Accounts Qualified Class Contribution Application
    Description: Section 70204 of the One, Big, Beautiful Bill Act (OBBBA), Public Law 119-21, added section 530A and related provisions to the Internal Revenue Code (IRC), establishing Trump Accounts as a new category of traditional individual retirement account for eligible individuals under age 18.

    Open for comment until Dec 22, 2026. How to comment

  4. NoticeOct 19, 2026Personnel Management Office
    Agency Information Collection Request: FEHB Protection Act Portal, OMB Control Number (3206-NEW)
    The FPA Portal is an enrollee notification and eligibility verification system that will support the OPM requirement under the Federal Employees Health Benefits (FEHB) Protection Act of 2025 (Sec. 90101, Pub. L. 119-21, 139 Stat. 362) to conduct a comprehensive audit regarding family members who are covered in the FEHB Program.

    Open for comment until Dec 18, 2026. Comment on Regulations.gov

  5. NoticeOct 19, 2026Federal Communications Commission
    Information Collection Being Reviewed by the Federal Communications Commission
    The Upper C-band R&O calls for the relocation of existing FSS operations in the C-band, making 160 megahertz (3.98-4.14 GHz) available for flexible-use terrestrial wireless service throughout the contiguous United States through a Commission-administered public auction of licenses that must be completed by July 4, 2027, pursuant to a statutory mandate in the One Big Beautiful Bill Act, Public Law 119-21, section 40002(b)(2).

    Open for comment until Dec 18, 2026. How to comment

  6. Final ruleOct 19, 2026Federal Communications Commission
    Upper C-Band (3.98-4.2 GHz); Expanding Flexible Use of the 3.7 to 4.2 GHz Band
    The Upper C-band R&O calls for the relocation of existing FSS operations in the C-band, making 160 megahertz (3.98-4.14 GHz) available for flexible-use terrestrial wireless service throughout the contiguous United States through a Commission-administered public auction of licenses that must be completed by July 4, 2027, pursuant to a statutory mandate in the One Big Beautiful Bill Act, Public Law 119-21, section 40002(b)(2).
    In effect since Oct 19, 2026 · Changes 47 CFR part 27
  7. NoticeOct 16, 2026Energy Department
    Emissions Value Request Process; Notice of Availability
    SUPPLEMENTARY INFORMATION: The Clean Fuel Production Tax Credit (Internal Revenue Code Section 45Z) was established under the Inflation Reduction Act of 2022 (Pub. L. 117-169), and amended by the One, Big, Beautiful Bill Act (Pub. L. 119-21).
  8. NoticeOct 15, 2026Federal Energy Regulatory Commission, Energy Department
    Southern Star Central Gas Pipeline, Inc.; Notice of Availability of the Environmental Assessment for the Proposed Viola Project
    42 U.S. Code 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  9. Proposed ruleOct 15, 2026Internal Revenue Service, Treasury Department
    Premium Tax Credit
    This notice of proposed rulemaking contains proposed amendments that would amend the Income Tax Regulations (26 CFR part 1) under section 36B of the Internal Revenue Code (Code), as amended by sections 71119 and 71301 through 71305 of Public Law 119-21, 139 Stat. 72, 306- 315, 321-325, (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).
    Would change 26 CFR part 1

    Open for comment until Nov 30, 2026. Comment on Regulations.gov

  10. Final ruleOct 14, 2026Homeland Security Department, Executive Office for Immigration Review
    Imposition and Collection of Civil Penalties for Certain Immigration-Related Violations
    Although ICE is hiring Enforcement and Removal Operations (ERO) officers and expanding detention capacity pursuant to additional funding under the One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72, 358-59 (2025), those efforts will take time to implement, and ICE must continue to devote immigration enforcement resources to all categories of illegal aliens that may or may not be…
    In effect since Oct 14, 2026 · Changes 8 CFR part 281, 8 CFR part 1003, 8 CFR part 1280 · Significant rule
  11. Final ruleOct 14, 2026Homeland Security Department
    Removal of Automatic Extensions for Certain Employment Authorization Documents
    However, on July 4, 2025, Congress passed and the President signed into law sections 100003(c) and 100012(a) of the One Big Beautiful Bill Act, Public Law 119-21, 139 Stat.72 (July 4, 2025) (H.R 1), which limit the validity period of any employment authorization for aliens granted TPS under section 244 of the INA, 8 U.S.C. 1254a, to a period of one year or for the duration of the designation of TPS, whichever is shorter.
    In effect since Oct 14, 2026 · Changes 8 CFR part 274
  12. Proposed ruleOct 8, 2026U.S. Customs and Border Protection, Homeland Security Department
    Low-Value Shipments
    Additionally, the One Big Beautiful Bill Act, which was enacted on July 4, 2025, terminated the de minimis exemption effective July 1, 2027.

    Open for comment until Dec 7, 2026. Comment on Regulations.gov

  13. NoticeOct 8, 2026Federal Energy Regulatory Commission, Energy Department
    Rockies Express Pipeline LLC, Cheyenne Connector, LLC, East Cheyenne Gas Storage, LLC; Notice of Availability of the Environmental Assessment for the Proposed Critical Energy Reliability Link Project
    42 U.S. Code 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  14. NoticeOct 8, 2026Federal Energy Regulatory Commission, Energy Department
    Northern Natural Gas Company; Notice of Availability of the Environmental Assessment for the Proposed Ventura to Farmington A-Line Abandonment and Capacity Replacement Project and Northern Lights 2027 Expansion Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  15. NoticeOct 7, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Agency Information Collection Activities: Submission for OMB Review; Comment Request
    Section 71109 of the Working Families Tax Cut legislation (WFTC) (Pub. L. 119-21) amended sections 1903(v) and 2107(e)(1) of the Social Security Act (the Act) by restricting, with limited exceptions, Federal Financial Participation (FFP) for medical assistance (Medicaid) and child or…

    Open for comment until Nov 6, 2026. Comment on Regulations.gov

  16. NoticeOct 6, 2026Federal Communications Commission
    Information Collections Being Reviewed by the Federal Communications Commission
    The Upper C-band R&O calls for the relocation of existing FSS operations in the Upper C-band, making 160 megahertz (3.98-4.14 GHz) available for flexible-use terrestrial wireless service throughout the contiguous United States through a Commission-administered public auction of licenses that must be completed by July 4, 2027, pursuant to a mandate in the One Big Beautiful Bill Act.

    Open for comment until Dec 7, 2026. How to comment

  17. Final ruleOct 2, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Global Benchmark for Efficient Drug Pricing (GLOBE) Model
    Additionally, on July 4, 2025, the Working Families Tax Cuts Act (Pub. L. 119-21) was signed into law.
    Takes effect Nov 30, 2026 · Changes 42 CFR part 513 · Significant rule
  18. Proposed ruleOct 2, 2026Internal Revenue Service, Treasury Department
    Federal Scholarship Tax Credit
    This document contains proposed additions to 26 CFR part 1 (Income Tax Regulations) addressing the application of the credit available for qualified contributions under section 25F of the Internal Revenue Code (Code), as added by section 70411 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).
    Would change 26 CFR part 1

    Open for comment until Dec 1, 2026. Comment on Regulations.gov

  19. Final ruleOct 2, 2026Internal Revenue Service, Treasury Department
    Federal Scholarship Tax Credit
    This document amends 26 CFR part 1 (Income Tax Regulations) by adding temporary regulations that address certain aspects of the application of the credit available for qualified contributions under section 25F of the Internal Revenue Code (Code), as added by section 70411 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).
    Takes effect Dec 1, 2026 · Changes 26 CFR part 1
  20. Final ruleSep 30, 2026Internal Revenue Service, Treasury Department
    Trump Accounts
    Section 70204 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly referred to as the One, Big, Beautiful Bill Act (OBBBA), added new sections 530A, 128, 139J, and 6434 to the Code.
    In effect since Sep 30, 2026 · Changes 26 CFR part 1
  21. NoticeSep 30, 2026Federal Energy Regulatory Commission, Energy Department
    Sabine Pass Liquefaction, LLC, Sabine Pass Liquefaction Stage V, LLC, Sabine Crossing Pipeline, LLC, Cheniere Creole Trail Pipeline, L.P.; Notice of Availability of the Final Environmental Impact Statement for the Proposed Sabine Pass Stage 5 Expansion Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  22. Final ruleSep 30, 2026National Highway Traffic Safety Administration, Transportation Department
    The Safer Affordable Fuel-Efficient (SAFE) Vehicles Rule III for Model Years 2022 to 2031 Passenger Cars and Light Trucks
    NHTSA is also finalizing a technical amendment to update NHTSA's civil penalty for CAFE shortfalls in accordance with Public Law 119-21.
    Takes effect Nov 30, 2026 · Changes 49 CFR part 523, 49 CFR part 531, 49 CFR part 533, 49 CFR part 536 and 2 more · Significant rule
  23. Proposed ruleSep 29, 2026Internal Revenue Service, Treasury Department
    Election To Pay in Installments Tax on Gain From Certain Farmland Property
    This notice of proposed rulemaking contains proposed amendments that would add new regulations to the Income Tax Regulations (26 CFR part 1) under section 1062 of the Internal Revenue Code (Code), which was enacted by section 70437 of Public Law 119-21, 139 Stat. 72, 248- 250 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).
    Would change 26 CFR part 1
  24. Final ruleSep 25, 2026Postal Service
    National Environmental Policy Act Implementing Procedures
    Additionally, Congress amended NEPA in significant part in the Fiscal Responsibility Act of 2023 (FRA), Public Law 118-5, signed on June 3, 2023, and in the One Big Beautiful Bill Act of July 4, 2025 (OBBBA), Public Law 119-21.
    In effect since Sep 25, 2026 · Comments closed Oct 26, 2026 · Changes 39 CFR part 775
  25. NoticeSep 25, 2026Nuclear Regulatory Commission
    Constellation Energy Generation, LLC; Christopher M. Crane Clean Energy Center; Environmental Assessment and Finding of No Significant Impact
    The need for the DOE proposed action (Federal financial assistance in the form of a loan guarantee) is to implement DOE's authority under Title XVII of the EPA of 2005, which was reauthorized, amended, and revised by the Inflation Reduction Act of 2022 (42 U.S.C. 16517) and the One Big Beautiful Bill Act (Pub. L. 119-21 (July 4, 2025)) to create the EDF Program.
  26. NoticeSep 24, 2026Education Department
    Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Federal Direct PLUS Loan Request for Supplemental Information
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Sections 455(a), 455(d), 455(e), 455(g), and 455(q) that impact borrower eligibility, terms and conditions, and borrowers' rights and responsibilities for Direct PLUS Loans received on or after July 1, 2026.
    Comments closed Oct 26, 2026
  27. Final ruleSep 23, 2026Health and Human Services Department
    Patient Protection and Affordable Care Act; Temporary Moratoria on Certain Agent and Broker Registration To Participate in the Exchanges
    This consumer risk is especially acute since Section 71305 of the Working Families Tax Cut legislation (P.L. 119-21) eliminated the limitation on recapture of excess APTC.
    In effect since Sep 22, 2026 · Changes 45 CFR part 155
  28. NoticeSep 23, 2026Federal Energy Regulatory Commission, Energy Department
    Cheniere Corpus Christi Pipeline, LP, Corpus Christi Liquefaction Stage IV, LLC, Corpus Christi Liquefaction, LLC; Notice of Availability of the Draft Environmental Impact Statement for the Proposed Corpus Christi Liquefaction Stage 4 Project and the CCPL Expansion Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  29. NoticeSep 23, 2026Federal Energy Regulatory Commission, Energy Department
    Kinder Morgan Louisiana Pipeline LLC; Notice of Availability of the Environmental Assessment for the Proposed Texas Access Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  30. Proposed ruleSep 17, 2026Environmental Protection Agency
    Rescission of the Greenhouse Gas Findings for Fossil Fuel-Fired Power Plants and Repeal of Regulations for Power Plant Greenhouse Gas Emissions Under Clean Air Act Section 111
    In 2025, Congress passed and the President signed into law the One Big Beautiful Bill Act (OBBBA).
    Would change 40 CFR part 60

    Open for comment until Nov 2, 2026. Comment on Regulations.gov

  31. Final ruleSep 17, 2026Environmental Protection Agency
    Partial Repeal of the Carbon Pollution Standards for Fossil Fuel-Fired Electric Generating Units
    …NETL National Energy Technology Laboratory NGCC natural gas combined cycle NPRM notice of proposed rulemaking NSPS new source performance standards NTTAA National Technology Transfer and Advancement Act OBBBA One Big Beautiful Bill Act of 2025 OMB Office of Management and Budget PRA Paperwork Reduction Act PV Present Value RFA Regulatory Flexibility Act RIA regulatory impact analysis SO2 sulfur dioxide UIC Underground Injection Control UMRA Unfunded…
    Takes effect Nov 16, 2026 · Changes 40 CFR part 60 · Significant rule
  32. NoticeSep 15, 2026Community Development Financial Institutions Fund, Treasury Department
    Funding Opportunity; Notice of Allocation Availability Inviting Applications for the Calendar Years 2026 Allocation Round of the New Markets Tax Credit Program
    A. Allocation amounts: Pursuant to the One Big Beautiful Bill Act of 2025 (P.L.119-21), the CDFI Fund expects to allocate to CDEs the authority to issue to their investors the aggregate amount of $5 billion in equity as to which NMTCs may be claimed, as permitted under IRC Sec. 45D(f)(1)(D).
  33. Proposed ruleSep 11, 2026Internal Revenue Service, Treasury Department
    Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income
    Section 250(b)(3)(A) was amended by section 70322 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (the OBBBA).
    Would change 26 CFR part 1
  34. Proposed ruleSep 11, 2026Internal Revenue Service, Treasury Department
    Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
    This notice of proposed rulemaking contains proposed amendments to the Income Tax Regulations (26 CFR part 1) that would revise existing regulations under sections 1400Z-2 and 6045 of the Internal Revenue Code (Code) and add new regulations under sections 6039K and 6039L of the Code, as enacted by section 70421(d)(1) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act, (OBBBA).
    Comments closed Oct 16, 2026 · Would change 26 CFR part 1, 26 CFR part 301
  35. NoticeSep 10, 2026Federal Energy Regulatory Commission, Energy Department
    Idaho Power Company; Notice of Availability of the Final Supplemental Environmental Impact Statement for the Hells Canyon Hydroelectric Project
    National Environmental Policy Act of 1969, amended (Pub. L. 91-190, 42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975, Pub. L. 94-83, August 9, 1975, Pub. L. 97-258, 4(b), September 13, 1982, Pub. L. 118-5, June 3, 2023, Pub. L. 119-21, July 4, 2025).
  36. NoticeSep 10, 2026Federal Energy Regulatory Commission, Energy Department
    Transwestern Pipeline Company, LLC; Notice of Availability of the Environmental Assessment for the Proposed Green Chile Project
    Title 42 U.S. Code 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  37. NoticeSep 10, 2026Federal Energy Regulatory Commission, Energy Department
    Natural Gas Pipeline Company of America LLC; Notice of Availability of the Environmental Assessment for the Proposed Texas-Arkansas Power Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  38. Proposed ruleSep 8, 2026Land Management Bureau, Interior Department
    National Petroleum Reserve in Alaska Production Site Development
    The 2025 IAP implements the direction in section 50105 of Public Law 119-21 that the BLM expeditiously restore and resume oil and gas lease sales under the NPR-A leasing program by holding at least five lease sales by 2035 in the areas designated for leasing in the 2020 IAP ROD and under the same lease terms and stipulations set out in that decision.
    Would change 43 CFR part 3130

    Open for comment until Nov 9, 2026. Comment on Regulations.gov

  39. Final ruleSep 8, 2026Internal Revenue Service, Treasury Department
    Car Loan Interest Deduction
    …that add new regulations to the Income Tax Regulations (26 CFR part 1) under sections 163 and 6050AA of the Internal Revenue Code (Code), as amended and enacted, respectively, by section 70203(a) and (c)(1) of Public Law 119-21, 139 Stat. 72, 176- 179 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), related to the allowance of a Federal income tax deduction under section 163(a) and (h)(4) for qualified passenger…
    Takes effect Nov 9, 2026 · Changes 26 CFR part 1, 26 CFR part 301
  40. NoticeSep 2, 2026Justice Department
    Privacy Act of 1974; Matching Program
    RECA is codified by Radiation Exposure Compensation Act U.S.C. 2210 note, Sec. 6 & 42 U.S.C. 2210 note, as amended by Public Law 119-21, Sections 100201-100205 (July 4, 2025).
  41. NoticeSep 2, 2026Federal Energy Regulatory Commission, Energy Department
    Forza Pipeline LLC; Notice of Availability of the Environmental Assessment for the Proposed Forza Pipeline Project
    Title 42 United States Code 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  42. NoticeAug 26, 2026Federal Energy Regulatory Commission, Energy Department
    Constitution Pipeline Company, LLC, Iroquois Gas Transmission System, L.P.; Notice of Availability of the Environmental Assessment for the Proposed Constitution Pipeline and Wright Interconnect Projects
    42 U.S. Code [U.S.C.] 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  43. Proposed ruleAug 25, 2026Homeland Security Department
    Fee for Certain H-1B Petitions
    DHS issued an interim final rule (IFR) to codify certain immigration fees and other provisions required by the One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72 (H.R.1).
    Comments closed Sep 24, 2026 · Would change 8 CFR part 106
  44. Proposed ruleAug 21, 2026Internal Revenue Service, Treasury Department
    Guidance on Eligible Investments for Trump Accounts
    Section 70204 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly referred to as the One, Big, Beautiful Bill Act, added new sections 530A, 128, and 6434 to the Code.
    Comments closed Oct 20, 2026 · Would change 26 CFR part 1
  45. Proposed ruleAug 20, 2026Internal Revenue Service, Treasury Department
    Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property
    Section 70322(a)(1) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), amended section 250(b)(3)(A)(i) to add a new category of income that is excluded from the determination of DEI.
    Comments closed Oct 5, 2026 · Would change 26 CFR part 1
  46. NoticeAug 20, 2026Federal Communications Commission
    Information Collection Being Submitted to the Office of Management and Budget for Emergency Review and Approval
    The Upper C-band R&O calls for the relocation of existing FSS operations in the C-band, making 160 megahertz (3.98-4.14 GHz) available for flexible-use terrestrial wireless service throughout the contiguous United States through a Commission-administered public auction of licenses that must be completed by July 4, 2027, pursuant to a statutory mandate in the One Big Beautiful Bill Act, Public Law 119-21, section 40002(b)(2).
    Comments closed Sep 21, 2026
  47. Proposed ruleAug 20, 2026Internal Revenue Service, Treasury Department
    Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits
    Section 70402 of One Big Beautiful Bill Act (OBBBA), Public Law 119-21, 139 Stat. 72 (2025), added paragraph (4) to section 23(a) of the Code, effective for taxable years beginning after December 31, 2024.
    Comments closed Oct 5, 2026 · Would change 26 CFR part 1
  48. Proposed ruleAug 17, 2026Food and Nutrition Administration, Agriculture Department
    Supplemental Nutrition Assistance Program: Changes in Federal-State Administrative Cost Sharing; Extension of Comment Period
    SUPPLEMENTARY INFORMATION: In response to section 10106 of Public Law 119-21, the One Big Beautiful Bill Act of 2025, this proposed rule would amend the Supplemental Nutrition Assistance Program (SNAP) regulations to codify the reduction of the amount of the Federal Government's share of annual SNAP State administrative costs from 50 percent to 25 percent, effective beginning in fiscal year 2027.
    Comments closed Sep 8, 2026 · Would change 7 CFR part 272, 7 CFR part 274, 7 CFR part 277
  49. NoticeAug 14, 2026Federal Energy Regulatory Commission, Energy Department
    Columbia Gulf Transmission, LLC; Notice of Availability of the Environmental Assessment for the Proposed Maysville Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  50. NoticeAug 14, 2026Federal Communications Commission
    Unified Agenda of Federal Regulatory and Deregulatory Actions-2026
    Legal Authority: Pub. L. 119-21 Relevant Executive Orders: 14267 Abstract: The OBBB Act re-instituted the Commission's general auction authority and specifically directed the Commission to grant licenses through systems of competitive bidding, before…
  51. NoticeAug 14, 2026Regulatory Information Service Center
    Introduction to the Unified Agenda of Federal Regulatory and Deregulatory Actions-2026
    Additionally, USDA will continue to implement the One Big Beautiful Bill Act (OBBBA) to enhance program payments, strengthen farm security, and provide long-term certainty for American farmers and ranchers.
  52. NoticeAug 14, 2026Health and Human Services Department, Office of the Secretary
    Regulatory Agenda
    Legal Authority: Pub. L. 117-169, Sec. 11001 and 11002; Pub. L. 119-21, Sec. 71203 Relevant Executive Orders: 14273 Abstract: This proposed rule would codify the Medicare Drug Price Negotiation Program established in the Inflation Reduction Act.
  53. NoticeAug 14, 2026Education Department, Office of the Secretary
    Unified Agenda of Federal Regulatory and Deregulatory Actions
    Legal Authority: Public Law 119-21; Title IV of the Higher Education Act of 1965, as amended Abstract: The Department intends to propose regulations after completing negotiated rulemaking, to implement the changes made to student loans in the One Big Beautiful Bill.
  54. Proposed ruleAug 14, 2026Internal Revenue Service, Treasury Department
    Foreign Currency Gain or Loss of Controlled Foreign Corporations
    The Treasury Department and the IRS request comments on this issue in general, including whether special rules should be provided for cases in which an acquired CFC's taxable year does not end at the time of the acquisition and to coordinate the consistency rules with the statutory changes (including the modifications to the pro rata share rules) in Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), and the related regulations.
    Would change 26 CFR part 1

    Open for comment until Nov 12, 2026. Comment on Regulations.gov

  55. NoticeAug 12, 2026Federal Energy Regulatory Commission, Energy Department
    Mountain Valley Pipeline, LLC; Notice of Availability of the Environmental Assessment for the Proposed Mountain Valley Pipeline Boost Project
    42 United States Code [U.S.C.] 4321- 4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  56. Proposed ruleAug 11, 2026Internal Revenue Service, Treasury Department
    Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs
    Section 128 Contributions to Trump Accounts Section 70204 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), added section 530A regarding Trump accounts to the Code.
    Comments closed Sep 25, 2026 · Would change 26 CFR part 1
  57. Final ruleAug 10, 2026Internal Revenue Service, Treasury Department
    Backup Withholding on Third Party Network Transactions
    On January 9, 2026, the Department of the Treasury (Treasury Department) and the IRS published in the Federal Register (91 FR 934) a notice of proposed rulemaking (REG-112829-25) proposing amendments to the regulations governing backup withholding on third party network transactions under section 3406 (proposed regulations) to reflect the statutory changes made to section 3406(b) by section 70432 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).
    In effect since Aug 10, 2026 · Changes 26 CFR part 31
  58. NoticeAug 5, 2026Federal Energy Regulatory Commission, Energy Department
    Columbia Gas Transmission, LLC; Notice of Availability of the Environmental Assessment for the Proposed NKY Gate Enhancement Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  59. Final ruleAug 4, 2026Centers for Medicare & Medicaid Services, Office of the Secretary
    Medicare Program; Hospital Inpatient Prospective Payment Systems for Acute Care Hospitals (IPPS) and the Long-Term Care Hospital Prospective Payment System and Policy Changes and Fiscal Year (FY) 2027 Rates; Requirements for Quality Programs; Other Policy Changes; and Adoption of Updated Versions of Certain Health Information Technology Standards
    These commenters referenced policy changes such as the expiration of the American Rescue Plan's Marketplace enhanced premium tax credits, the implementation of Medicaid work requirements, the projected impact of the One Big Beautiful Bill Act (H.R.1), the Working Families Tax Cut legislation, and other pending or proposed federal policy changes that may restrict Medicaid enrollment and impact the uninsured population in FY 2027.
    In effect since Oct 1, 2026 · Changes 42 CFR part 405, 42 CFR part 412, 42 CFR part 413, 42 CFR part 415 and 4 more
  60. Proposed ruleAug 3, 2026Federal Communications Commission
    Auction of Flexible-Use Licenses in the Upper C-Band for Next-Generation Wireless Services Scheduled for April 27, 2027; Comment Sought on Competitive Bidding Procedures for Auction 115
    Auction 115 responds to both the surging demand for mid-band spectrum critical for the most advanced wireless services and the congressional direction in sec. 40002(b)(2), Public Law 119-21, 139 Stat. 72, to the Commission to grant licenses for spectrum in the 3.98-4.2 GHz band (Upper C-band) through a system of competitive bidding that is completed not later than two years after July 4, 2025.
    Comments closed Aug 24, 2026 · Would change 47 CFR part 1, 47 CFR part 27
  61. Proposed ruleAug 3, 2026Internal Revenue Service, Treasury Department
    Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance
    The proposed regulations are issued pursuant to the express delegation of authority under section 70352(c) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), which provides that the Secretary of the Treasury or the Secretary's delegate (Secretary) shall issue regulations providing for the allocation of foreign taxes of foreign corporations affected by the repeal of section 898(c)(2).
    Comments closed Sep 17, 2026 · Would change 26 CFR part 1
  62. NoticeJul 31, 2026Education Department
    Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Public Service Loan Forgiveness Reconsideration Request
    program resulting from the One Big Beautiful Bill Act (OBBBA) signed by President Trump on July 4, 2025.
    Comments closed Aug 31, 2026
  63. Proposed ruleJul 30, 2026Executive Office for Immigration Review, Justice Department
    Civil Money Penalty for Actions in Contempt of an Immigration Judge's Proper Exercise of Authority
    On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (H.R. 1) ("OBBBA"), which added an additional $1,325 fee for attorney discipline appeals.
    Comments closed Sep 28, 2026 · Would change 8 CFR part 1003, 8 CFR part 1103 · Significant rule
  64. NoticeJul 29, 2026Federal Energy Regulatory Commission, Energy Department
    Texas Eastern Transmission, LP; Notice of Availability of the Environmental Assessment for the Proposed Line 31 Expansion Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  65. NoticeJul 29, 2026Federal Energy Regulatory Commission, Energy Department
    Gulf South Pipeline Company, LLC, Texas Gas Transmission, LLC; Notice of Availability of the Final Environmental Impact Statement for the Proposed Kosciusko Junction Pipeline Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  66. Final ruleJul 28, 2026Homeland Security Department
    Affirmative Asylum Referrals Without Interview
    The One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72, 8 U.S.C. 1814 (HR-1) was signed into law on July 4, 2025.
    In effect since Jul 28, 2026 · Changes 8 CFR part 208
  67. NoticeJul 27, 2026Treasury Department
    Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests
    The origination of the new Form 5498-TA is to comply with the requirements set forth in Public Law 119-21, Sec.70204 and IRC Section 530A(i) which established Trump Accounts and contribution pilot programs.
    Comments closed Aug 26, 2026
  68. NoticeJul 23, 2026Education Department
    Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Loan Rehabilitation: Reasonable and Affordable Payments
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes that require updates to the 1845-0120 Loan Rehabilitation: Reasonable and Affordable Payments collection.
    Comments closed Aug 24, 2026
  69. NoticeJul 23, 2026Federal Energy Regulatory Commission, Energy Department
    Columbia Gas Transmission, LLC; Notice of Availability of the Environmental Assessment for the Proposed Southeast Virginia Energy Storage Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  70. NoticeJul 21, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Agency Information Collection Activities: Proposed Collection; Comment Request
    Section 71109 of the Working Families Tax Cut legislation (WFTC) (Pub. L. 119-21) amended sections 1903(v) and 2107(e)(1) of the Social Security Act (the Act) by restricting, with limited exceptions, Federal Financial Participation (FFP) for medical assistance (Medicaid) and child or…
    Comments closed Sep 21, 2026
  71. Final ruleJul 20, 2026Homeland Security Department
    Public Charge Ground of Inadmissibility
    …National Highway Traffic Safety Administration NOID--Notice of Intent to Deny NPRM--Notice of Proposed Rulemaking NTA--Notice to Appear NTMVS Act--National Traffic and Motor Vehicle Safety Act of 1966 OBBBA--One Big Beautiful Bill Act OHP--Oregon Health Plan OMB--Office of Management and Budget PII--Personally Identifiable Information PRA--Paperwork Reduction Act PRWORA--Personal Responsibility and Work Opportunity Reconciliation Act of 1996…
    In effect since Sep 18, 2026 · Changes 8 CFR part 103, 8 CFR part 212
  72. NoticeJul 16, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Medicaid and Children's Health Insurance Program (CHIP) Generic Information Collection Activities: Proposed Collection; Comment Request
    Title of Information Collection: CHIP State Plan Eligibility; Type of Information Collection Request: Revision of an active collection of information request; Use: Section 71112 of the Working Families Tax Cut (WFTC) Act (Pub. L. 119-21) amended section 2102(b)(1)(B) of the Social Security Act by retaining the state option to provide retroactive CHIP eligibility while limiting states from beginning coverage any earlier than two months prior to the month of application.
    Comments closed Jul 30, 2026
  73. Proposed ruleJul 16, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Medicare and Medicaid Programs; CY 2027 Payment Policies Under the Physician Fee Schedule and Other Changes to Part B Payment and Coverage Policies; Medicare Shared Savings Program Requirements; and Medicare Prescription Drug Inflation Rebate Program
    (2) The Rural Health Transformation (RHT) Program The RHT Program was authorized by section 71401 of the Working Families Tax Cut (WFTC) (Pub. L. 119-21, July 4, 2025) legislation and empowers States to strengthen rural communities across America by improving healthcare access, quality, and outcomes by transforming the healthcare delivery ecosystem.
    Comments closed Sep 14, 2026 · Would change 42 CFR part 400, 42 CFR part 405, 42 CFR part 406, 42 CFR part 407 and 11 more
  74. NoticeJul 15, 2026Federal Energy Regulatory Commission, Energy Department
    Columbia Gas Transmission, LLC; Notice of Availability of the Environmental Assessment for the Proposed Hunt Storage Field Abandonment
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  75. NoticeJul 8, 2026Education Department
    Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Income Driven Repayment Plan Request for the William D. Ford Federal Direct Loans and Federal Family Education Loan Programs
    Abstract: The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Sections 455(a), 455(d), 455(e), 455(g), and 455(q) that impact borrower eligibility, terms and conditions, and borrowers' rights and responsibilities for
    Comments closed Aug 7, 2026
  76. Proposed ruleJul 7, 2026Nuclear Regulatory Commission
    Implementation of the National Environmental Policy Act
    …and retain and expand licensing efficiencies within 10 CFR part 51 as required by Presidential directives in E.O.s, in consideration of amendments made to NEPA by the Fiscal Responsibility Act of 2023 (FRA) and the One Big Beautiful Bill Act, Public Law 119- 21, 139 Stat. 72 (2025) (OBBBA), and the U.S. Supreme Court's recent decision in Seven County Infrastructure Coalition v. Eagle County, Colorado, 605 U.S. 168 (2025), which has clarified the law…
    Comments closed Aug 21, 2026 · Would change 10 CFR part 2, 10 CFR part 30, 10 CFR part 40, 10 CFR part 50 and 9 more · Significant rule
  77. NoticeJul 7, 2026Securities and Exchange Commission
    Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing and Immediate Effectiveness of a Proposed Rule Change to Except Accounts Pursuant to Section 530A of the Internal Revenue Code From the Requirements of FINRA Rule 3210 (Accounts At Other Broker-Dealers and Financial Institutions)
    Purpose Background Section 70204 of Public Law 119-21, 139 Stat. 72 (2025) added new Section 530A to the Internal Revenue Code ("IRC"), which sets forth provisions governing the establishment of accounts for specified eligible individuals ("Trump Accounts").
  78. NoticeJul 7, 2026Education Department
    Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; William D Ford Federal Direct Loan Program Repayment Plan Selection Form
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to the Higher Education Act of 1965 as amended (the HEA) regarding Direct Loans that impact regulatory requirements related to this information collection.
    Comments closed Aug 6, 2026
  79. NoticeJul 6, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Agency Information Collection Activities: Submission for OMB Review; Comment Request
    Type of Information Collection Request: New collection (Request for a new OMB control number); Title of Information Collection: Rural Health Transformation Program Reporting; Use: On July 4, 2025, President Trump signed Public Law 119-21 which the Centers for Medicare & Medicaid Services (CMS) refers to as the "Working Families Tax Cut" (WFTC) legislation, into law.
    Comments closed Aug 5, 2026
  80. Final ruleJul 1, 2026Education Department
    Accountability in Higher Education and Access Through Demand- Driven Workforce Pell: Student Tuition and Transparency System (STATS) and Earnings Accountability
    …Student financial assistance programs authorized under title IV of the HEA rtf: Rich Text Format SBREFA: Small Business Regulatory Enforcement Fairness Act of 1996 txt: Text format UI: Unemployment Insurance WFTCA: Public Law 119-21, also known as the Working Families Tax Cuts Act and the One Big Beautiful Bill Act
    Takes effect Jul 1, 2027 · Changes 34 CFR part 600, 34 CFR part 668, 34 CFR part 685
  81. NoticeJul 1, 2026Federal Energy Regulatory Commission, Energy Department
    Tennessee Gas Pipeline Company, LLC, Southern Natural Gas Company, LLC, Elba Express Company, LLC; Notice of Availability of the Final Environmental Impact Statement for the Proposed Mississippi Crossing Project and South System Expansion 4 Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  82. Final ruleJul 1, 2026National Aeronautics and Space Administration
    Procedures for Implementing the National Environmental Policy Act
    Additionally, Congress again amended NEPA in 2025 through section 60026 of the One Big Beautiful Bill Act (OBBBA), Public Law 119-21 (July 4, 2025), adding section 112 of NEPA, entitled "Project Sponsor Opt-in Fees for Environmental Reviews." This provision allows project sponsors to pay a fee to obtain shortened NEPA review.
    In effect since Aug 17, 2026 · Comments closed Jul 31, 2026 · Changes 14 CFR part 1216 · Significant rule
  83. NoticeJun 30, 2026Treasury Department
    Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service Information Collection Requests
    Description: Section 70204 of the One Big Beautiful Bill, Public Law 119-21 established "Trump Accounts," a new type of tax-advantaged savings account for children.
    Comments closed Jul 30, 2026
  84. NoticeJun 30, 2026Education Department
    Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Joint Consolidation Loan Separation Application
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Sections 455(d), 455(e), 455(g), and 455(q) that impact the terms and conditions and borrowers' rights and responsibilities for Direct Loans (including consolidation loans) received on or after July 1, 2026.
    Comments closed Jul 30, 2026
  85. NoticeJun 29, 2026Food and Nutrition Administration, Agriculture Department
    Privacy Act of 1974; System of Records
    This SOR is being modified to include households sampled for SNAP QCS, as required in the Food and Nutrition Act of 2008 is 7 U.S.C. 2011-2031, as amended through Public Law 119-21, Enacted July 4, 2025.
  86. NoticeJun 26, 2026Education Department
    Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; William D. Ford Federal Direct Loan Program (Direct Loan Program) Promissory Notes and Related Forms
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Sections 455(a), 455(d), 455(e), 455(g), and 455(q), that impact borrower eligibility, terms and conditions, and borrowers' rights and responsibilities for Direct Loans received on or after July 1, 2026.
    Comments closed Jul 27, 2026
  87. NoticeJun 25, 2026Federal Energy Regulatory Commission, Energy Department
    Columbia Gulf Transmission, LLC; Notice of Availability of the Environmental Assessment for the Proposed Pulaski Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  88. Final ruleJun 24, 2026U.S. Customs and Border Protection, Homeland Security Department
    Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network
    One Big Beautiful Bill Act, Public Law 119-21, Section 70531(b)(3), 139 Stat. 72, 283 (2025).
    In effect since Jun 24, 2026 · Comments closed Jul 24, 2026 · Changes 19 CFR part 10
  89. Final ruleJun 24, 2026U.S. Customs and Border Protection, Homeland Security Department
    Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process
    One Big Beautiful Bill Act, Public Law 119-21, Section 70531(b)(3), 139 Stat. 72, 283 (2025).
    In effect since Jul 24, 2026 · Comments closed Jul 24, 2026 · Changes 19 CFR part 145
  90. NoticeJun 23, 2026Education Department
    Agency Information Collection Activities; Comment Request; William D. Ford Federal Direct Loan Program, Federal Direct PLUS Loan Request for Supplemental Information
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Sections 455(a), 455(d), 455(e), 455(g), and 455(q) that impact borrower eligibility, terms and conditions, and borrowers' rights and responsibilities for Direct PLUS Loans received on or after July 1, 2026.
    Comments closed Aug 24, 2026
  91. Proposed ruleJun 23, 2026Homeland Security Department
    Naturalization Application Fee Adjustments
    …Independent Offices Appropriations Act IRFA Initial Regulatory Flexibility Analysis LPR Lawful Permanent Resident MTB Means-Tested Benefit NEPA National Environmental Policy Act NPRM Notice of Proposed Rulemaking OBBBA One Big Beautiful Bill Act OMB Office of Management and Budget OPQ Office of Performance and Quality PRA Paperwork Reduction Act RFA Regulatory Flexibility Analysis RIA Regulatory Impact Analysis SAM Staffing Allocation Model SBREFA Small…
    Comments closed Aug 24, 2026 · Would change 8 CFR part 106
  92. NoticeJun 18, 2026Education Department
    Agency Information Collection Activities; Public Service Loan Forgiveness (PSLF) & Temporary Expanded PSLF (TEPSLF) Certification and Application
    The Department is revising the collection to incorporate updates which align with the One Big Beautiful Bill Act (OBBBA) which was signed into law on July 4, 2025.
  93. NoticeJun 18, 2026Education Department
    Agency Information Collection Activities; Comment Request; Federal Direct Loan Program Regulations for Forbearance and Loan Rehabilitation
    The One Big Beautiful Bill Act (OBBBA) signed into law by President Trump on July 4, 2025 includes provisions that affect this collection; specifically, 34 CFR 685.211 Miscellaneous repayment provisions.
  94. NoticeJun 18, 2026Federal Energy Regulatory Commission, Energy Department
    Black Canyon Hydro, LLC; Notice of Availability of the Final Environmental Impact Statement for the Seminoe Pumped Storage Project
    National Environmental Policy Act of 1969, amended (Pub. L. 91-190, 42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975, Pub. L. 94-83, August 9, 1975, Pub. L. 97-258, 4(b), September 13, 1982, Pub. L. 118-5, June 3, 2023, Pub. L. 119-21, July 4, 2025).
  95. NoticeJun 17, 2026Community Development Financial Institutions Fund, Treasury Department
    Notice of Information Collection and Request for Public Comment
    In July 2025, the One Big Beautiful Bill Act (Pub. L. 119-21) permanently authorized the NMTC Program.
    Comments closed Aug 17, 2026
  96. NoticeJun 16, 2026Education Department
    Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; Application for Approval To Participate in Federal Student Aid Programs
    The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, made statutory changes to Federal Pell Grants that impact regulatory requirements proposed in this information collection.
    Comments closed Jul 16, 2026
  97. Proposed ruleJun 16, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Medicare Drug Price Negotiation Program and Medicare Prescription Drug Benefit Program
    Purpose This proposed rule would codify policies related to the implementation of certain provisions of the Inflation Reduction Act of 2022 (IRA) (Pub. L. 117-169, August 16, 2022) and amendments made by the Working Families Tax Cut legislation (Pub. L. 119-21, July 4, 2025).
    Comments closed Aug 17, 2026 · Would change 42 CFR part 423, 42 CFR part 429
  98. Final ruleJun 11, 2026Executive Office for Immigration Review, Justice Department
    EOIR Fees
    On July 4, 2025, a Congressional budget reconciliation bill (H.R. 1), commonly referred to as the One Big Beautiful Bill Act ("OBBBA"), was signed into law.
    In effect since Jun 11, 2026 · Comments closed Jul 13, 2026 · Changes 8 CFR part 1003, 8 CFR part 1103, 8 CFR part 1208, 8 CFR part 1240
  99. NoticeJun 10, 2026Health and Human Services Department
    HHS Request for Comment on Chronic Disease of Addiction
    These efforts are coordinated with significant behavioral health investments being made in rural communities under the Rural Health Transformation Program established under Public Law 119-21, which CMS refers to as the Working Families Tax Cut (WFTC) legislation.
    Comments closed Jul 5, 2026
  100. NoticeJun 8, 2026NUCLEAR REGUALTORY COMMISSION
    Constellation Energy Generation, LLC; Christopher M. Crane Clean Energy Center; Draft Environmental Assessment and Draft Finding of No Significant Impact
    The need for the DOE proposed action (Federal financial assistance in the form of a loan guarantee) is to implement DOE's authority under Title XVII of the EPA of 2005, which was reauthorized, amended, and revised by the Inflation Reduction Act of 2022 (42 U.S.C. 16517) and the One Big Beautiful Bill Act (Pub. L. 119-21 (July 4, 2025)) to create the EDF Program.
    Comments closed Jul 8, 2026
  101. Proposed ruleJun 5, 2026Homeland Security Department
    Clarification of Discretionary Employment Authorization for Certain Aliens
    DOL U.S. Department of Labor DOS U.S. Department of State EAD Employment Authorization Document E.O. Executive Order EOIR Executive Office for Immigration Review E-Verify Employment Eligibility Verification System FARRA Foreign Affairs Reform and Restructuring Act of 1998 FBI Federal Bureau of Investigation FR Federal Register FY Fiscal Year GSA General Services Administration HR Human Resources H.R. 1 The One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72.
    Comments closed Aug 4, 2026 · Would change 8 CFR part 106, 8 CFR part 241, 8 CFR part 274 · Significant rule
  102. NoticeJun 4, 2026Land Management Bureau, Interior Department
    Termination of the Resource Management Plan Amendment for the Buffalo Field Office, Wyoming, and an Associated Environmental Assessment
    The BLM has also maintained the 2015 Buffalo Field Office Resource Management Plan, as amended in 2019, to reflect the Secretary of the Interior's action pursuant to section 50203 of the One Big Beautiful Bill Act (OBBB) (Pub. L. 119-21 (2025)).
  103. NoticeJun 4, 2026Land Management Bureau, Interior Department
    Termination of the Resource Management Plan Amendment for the Miles City Field Office, Montana, and an Associated Environmental Assessment
    The BLM has also maintained the 2015 Miles City Field Office Resource Management Plan, as amended in January 2021, to reflect the Secretary of the Interior's action pursuant to section 50203 of the One Big Beautiful Bill Act (OBBB) (Pub. L. 119-21 (2025)).
  104. Final ruleJun 3, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Medicaid Program; Community Engagement Requirement for Certain Individuals
    Public Law 119-21, which CMS refers to as the Working Families Tax Cut (WFTC) legislation, was signed into law by President Donald J. Trump on July 4, 2025.
    In effect since Jul 31, 2026 · Changes 42 CFR part 431, 42 CFR part 435, 42 CFR part 438, 42 CFR part 457 and 1 more
  105. NoticeJun 3, 2026Federal Energy Regulatory Commission, Energy Department
    Algonquin Gas Transmission, LLC; Notice of Availability of the Environmental Assessment for the Proposed Cape Cod Canal Pipeline Relocation Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, Sec. 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  106. Final ruleJun 2, 2026Personnel Management Office
    Federal Employees Health Benefits Program: Verification Requirements for Family Member Coverage
    The FPA (Sec. 90101, Public Law 119-21, 139 Stat. 362) directs OPM to issue regulations and implement a process to verify: (1) that a member of family is eligible to participate as a covered family member, including during any open season; and (2) any QLE through which an Federal Employees Health Benefits (FEHB) or PSHB plan enrollee seeks to add a member of family to their enrollment, by July 4, 2026.
    In effect since Jul 2, 2026 · Changes 5 CFR part 890
  107. Final ruleJun 1, 2026Commodity Credit Corporation, Agriculture Department
    Assistance for Specialty Crop Farmers (ASCF) Program
    Participants are not required to purchase crop insurance or Noninsured Crop Disaster Assistance Program (NAP) coverage to be eligible for the ASCF Program; however, USDA strongly urges producers to take advantage of the new One Big Beautiful Bill Act risk management tools to best protect against price risk and volatility in the future.
    In effect since Jun 1, 2026 · Changes 7 CFR part 1414
  108. NoticeJun 1, 2026Education Department
    Agency Information Collection Activities; Submission to the Office of Management and Budget for Review and Approval; Comment Request; State Workforce Pell Program Certification
    Abstract: The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Federal Pell Grants that impact regulatory requirements in this information collection.
    Comments closed Jul 1, 2026
  109. NoticeMay 29, 2026Education Department
    Agency Information Collection Activities; Comment Request; Public Service Loan Forgiveness Reconsideration Request
    The Department is currently making several changes to the Direct Loan program resulting from the One Big Beautiful Bill Act (OBBBA) signed by President Trump on July 4, 2025.
    Comments closed Jul 28, 2026
  110. NoticeMay 29, 2026Personnel Management Office
    Agency Information Collection Request: Health Benefits Election Form, OMB Control Number (3206-0160)
    The FEHB Protection Act of 2025, signed into law in July 2025 as part of Public Law 119-21 (139 Stat. 362), aims to reduce waste and fraud in the Federal Employees Health Benefits (FEHB) program.
    Comments closed Jul 28, 2026
  111. NoticeMay 29, 2026U.S. Citizenship and Immigration Services, Homeland Security Department
    Extension of Lebanon Designation for Temporary Protected Status
    For further details on related USCIS filing fees, including fees required under Pub. Law 119-21, Title X (July 4, 2025), see G- 1055, Fee Schedule found at https://www.uscis.gov/g-1055?form=i-765.
  112. NoticeMay 29, 2026Federal Energy Regulatory Commission, Energy Department
    Egan Hub Storage, LLC; Notice of Availability of the Environmental Assessment for the Proposed Egan Cavern Expansion Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  113. Proposed ruleMay 20, 2026U.S. Immigration and Customs Enforcement, Homeland Security Department
    Increasing the Fee for Certain Aliens Ordered Removed in Absentia as Established by the HR-1 Reconciliation Bill
    The One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72, 8 U.S.C. 1814 (HR-1) was signed into law on July 4, 2025.
    Comments closed Jun 22, 2026 · Would change 8 CFR part 103
  114. Final ruleMay 20, 2026Centers for Medicare & Medicaid Services, Office of the Secretary
    Patient Protection and Affordable Care Act, HHS Notice of Benefit and Payment Parameters for 2027; and Basic Health Program
    In this rulemaking, the two statutes are referred to collectively as the "Patient Protection and Affordable Care Act" or "Affordable Care Act." See sections 1301, 1302, 1311, 1312, 1313, 1321, 1331, and 1343 of the Affordable Care Act and section 2792 of the PHS Act. The WFTC legislation (Pub. L. 119-21) was enacted on July 4, 2025.
    In effect since Jul 20, 2026 · Changes 42 CFR part 600, 45 CFR part 150, 45 CFR part 155, 45 CFR part 156 · Significant rule
  115. Proposed ruleMay 18, 2026Environmental Protection Agency
    Revision of Tier 4 Criteria Pollutant Standards, Part 1: Amendments to Phase-In Schedule for Light-Duty and Medium-Duty Vehicles
    …NAAQS National Ambient Air Quality Standards NMOG Non-methane organic gases NOX Nitrogen oxides, a.k.a. oxides of nitrogen NPRM Notice of proposed rulemaking NTTAA National Technology Transfer and Advancement Act OBBB One Big Beautiful Bill Act OBD On-board diagnostics OMB Office of Management and Budget PHEV Plug-in hybrid electric vehicle PM Particulate matter PRA Paperwork Reduction Act PV Present value RFA Regulatory Flexibility Act RIA Regulatory Impact…
    Comments closed Jul 6, 2026 · Would change 40 CFR part 85, 40 CFR part 86, 40 CFR part 1066
  116. NoticeMay 18, 2026Energy Department
    Agency Information Collection Extension
    For this reason, DOE reverted to a prior estimate of 132.5 hours per application, minus 14 hours attributable to a change in law (the elimination of the statutory requirement for an applicant to submit "an analysis of how the proposed project will engage with and affect associated communities" implemented in the form of a required "Community Benefits Plan"). See Public Law 119-21, Sec. 50403, 139 Stat. 153 (Jul.
    Comments closed Jun 17, 2026
  117. NoticeMay 14, 2026Federal Energy Regulatory Commission, Energy Department
    Texas Gas Transmission, LLC; Notice of Availability of the Environmental Assessment for the Proposed Carnation Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  118. NoticeMay 13, 2026Federal Energy Regulatory Commission, Energy Department
    Texas Eastern Transmission, LP; Notice of Availability of the Environmental Assessment for the Proposed Kosciusko Compressor Station Replacement Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  119. NoticeMay 12, 2026Treasury Department
    Agency Information Collection Activities; Submission for OMB Review; Comment Request; Opportunity Zones Nomination Tool
    Section 70421 of the One Big Beautiful Bill Act (OBBBA, Pub. L. 119-21), signed into law on July 4, 2025, made the QOZ incentives permanent and, pertinent to this collection of information, established new dates by which eligible census tracts may be nominated as a QOZ by the Chief Executive Officer (CEO) of a State.
    Comments closed Jun 11, 2026
  120. Proposed ruleMay 8, 2026Alcohol, Tobacco, Firearms, and Explosives Bureau, Justice Department
    Joint Registration for Spouses Under the National Firearms Act
    Each spouse would then complete Form 23 to submit their individual information following the form's instructions, as outlined above, and submit their two Forms 23 with their Form 1 application. One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72 (2025).
    Comments closed Jul 7, 2026 · Would change 27 CFR part 479
  121. NoticeMay 6, 2026Federal Energy Regulatory Commission, Energy Department
    Leaf River Energy Center, LLC; Notice of Availability of the Environmental Assessment for the Proposed Leaf River Capacity Expansion Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  122. Proposed ruleMay 6, 2026Alcohol, Tobacco, Firearms, and Explosives Bureau, Justice Department
    Removing Factoring Criteria for Firearms With Attached “Stabilizing Braces”
    However, the One Big Beautiful Bill Act became law on July 4, 2025, and it amended the NFA to require that the making and transfer taxes for all NFA firearms, other than machine guns and destructive devices, be reduced to $0 effective January 1, 2026.
    Comments closed Aug 4, 2026 · Would change 27 CFR part 478, 27 CFR part 479
  123. Proposed ruleMay 6, 2026Alcohol, Tobacco, Firearms, and Explosives Bureau, Justice Department
    Removing CLEO Notification Under the National Firearms Act
    Effective January 1, 2026, the tax for making NFA firearms (other than machine guns and destructive devices) is $0. Public Law 119-21, sec. 70436 (July 4, 2025).
    Comments closed Jul 6, 2026 · Would change 27 CFR part 479
  124. NoticeMay 5, 2026Education Department
    Agency Information Collection Activities; Comment Request; Loan Rehabilitation: Reasonable and Affordable Payments
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes that require updates to the 1845-0120 Loan Rehabilitation: Reasonable and Affordable Payments collection.
    Comments closed Jul 6, 2026
  125. Final ruleMay 1, 2026Internal Revenue Service, Treasury Department
    Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel
    Section 70525(a) of Public Law 119-21, 139 Stat. 282 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), added section 6435 to allow recovery of the amount of the section 4081 tax paid with respect to diesel fuel or kerosene that later qualifies as exempt from section 4081 tax under section 4082(a).
    In effect since May 1, 2026 · Changes 26 CFR part 48
  126. NoticeMay 1, 2026Housing and Urban Development Department, Agriculture Department
    Rescission of Final Determination: Adoption of Energy Efficiency Standards for New Construction of HUD- and USDA Financed Housing
    Even assuming for the sake of argument that the Sec. 45L credit could have been used in a manner to lower construction costs--and presumably by extension to lower costs for potential homebuyers--that utility has dramatically decreased by the reality that the One Big Beautiful Bill Act, Public Law 119-21, accelerates the sunset for federal energy tax incentives--with the Sec. 45L tax credit specifically set to expire for homes acquired after June 30, 2026.
  127. NoticeApr 28, 2026Internal Revenue Service, Treasury Department
    Agency Information Collection Activities; Comment Request on IRA and Trump Account Contribution Information
    The origination of the new Form 5498-TA is to comply with the requirements set forth in Public Law 119-21, Sec.70204 and IRC Section 530A(i) which established Trump Accounts and contribution pilot programs.
    Comments closed Jun 29, 2026
  128. NoticeApr 22, 2026Federal Aviation Administration, Transportation Department
    Space Launch and Reentry Licensing and Permitting User Fees
    On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (Pub. L. 119-21) establishing a fee beginning in 2026 for each launch or reentry carried out under a license or permit issued under section 50904 (51 U.S.C. 50924, as established by section 4004 of Pub. L. 119-21, title IV, Sec. 40004(a), 139 Stat. 132 (July 4, 2025)).
  129. NoticeApr 20, 2026Agriculture Department
    Submission for OMB Review; Comment Request
    Need and Use of the Information: On July 4, 2025, President Donald J. Trump signed Public Law 119-21, the One Big Beautiful Bill Act of 2025 (OBBB).
  130. NoticeApr 20, 2026Education Department
    Agency Information Collection Activities; Comment Request; Income Driven Repayment Plan Request for the William D. Ford Federal Direct Loans and Federal Family Education Loan Programs
    Abstract: The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Sections 455(a), 455(d), 455(e), 455(g), and 455(q) that impact borrower eligibility, terms and conditions, and borrowers' rights and responsibilities for Direct Loans received on or after July 1, 2026.
    Comments closed Jun 22, 2026
  131. Proposed ruleApr 17, 2026Internal Revenue Service, Treasury Department
    Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses
    This document contains proposed amendments to regulations impacted by amendments to the Code made by sections 70114 and 70433 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).
    Comments closed Jun 16, 2026 · Would change 26 CFR part 1, 26 CFR part 31
  132. NoticeApr 17, 2026Education Department
    Agency Information Collection Activities; Comment Request; William D. Ford Federal Direct Loan Program Repayment Plan Selection Form
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to the Higher Education Act of 1965 as amended (the HEA) regarding Direct Loans that impact regulatory requirements related to this information collection.
    Comments closed Jun 16, 2026
  133. NoticeApr 17, 2026Treasury Department
    Privacy Act of 1974; System of Records
    This system of records supports Treasury's responsibilities under Section 70204 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA) or the 2025 Budget Reconciliation Act, and related provisions of the Internal Revenue Code, including 26 U.S.C. 530A and 26 U.S.C. 6434 and associated sections governing eligibility, contributions, distributions, reporting, and oversight of Trump Accounts Program.
    Comments closed May 18, 2026
  134. NoticeApr 16, 2026Federal Communications Commission
    Unleashing American Drone Dominance
    As one example, would it be advisable to create an Innovation Zone over waterways, in part to facilitate the interaction of UAS and ships and submarines per Section 20002 of the One Big Beautiful Bill Act?
    Comments closed May 1, 2026
  135. NoticeApr 15, 2026Federal Energy Regulatory Commission, Energy Department
    Enable Mississippi River Transmission, LLC; Notice of Availability of the Environmental Assessment for the Proposed Ameren-Emrt Big Hollow Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  136. Proposed ruleApr 14, 2026Centers for Medicare & Medicaid Services, Office of the Secretary
    Medicare and Medicaid Programs; Patient Protection and Affordable Care Act; Interoperability Standards and Prior Authorization for Drugs for Medicare Advantage Organizations, Medicaid Managed Care Plans, State Medicaid Agencies, Children's Health Insurance Program (CHIP) Agencies and CHIP Managed Care Entities, and Issuers of Qualified Health Plans on the Federally-Facilitated Exchanges
    These requirements, whether final or proposed, come at a time when state resources are allocated toward implementation of recent statutory changes, notably the Working Families Tax Cut legislation (Pub. L. 119-21, enacted July 4, 2025), making it difficult for them to reallocate or redirect resources.
    Comments closed Jun 15, 2026 · Would change 42 CFR part 403, 42 CFR part 422, 42 CFR part 431, 42 CFR part 438 and 5 more · Significant rule
  137. Final ruleApr 13, 2026Internal Revenue Service, Treasury Department
    Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
    These final regulations are issued under the authority conferred by section 70201(h) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), which requires that, not later than 90 days after the date of the enactment of the OBBBA, the Secretary of the Treasury or the Secretary's delegate (Secretary) publish a list of occupations that customarily and regularly received tips on or before December 31, 2024, for purposes of section 224(d)(1) of the Code.
    In effect since Jun 12, 2026 · Changes 26 CFR part 1
  138. Proposed ruleApr 13, 2026Internal Revenue Service, Treasury Department
    Excise Tax on Remittance Transfers
    This notice of proposed rulemaking contains proposed amendments that would revise the Excise Tax Procedural Regulations (26 CFR part 40) and add new amendments to the Facilities and Services Excise Tax Regulations (26 CFR part 49) under section 4475 of the Internal Revenue Code (Code), as enacted by Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).
    Comments closed Jun 12, 2026 · Would change 26 CFR part 40, 26 CFR part 49
  139. Final ruleApr 13, 2026Education Department
    Final Priority and Definitions-Secretary's Supplemental Priority and Definitions on Career Pathways and Workforce Readiness
    (ix) Supporting the development of new high-quality, short-term programs that meet the eligibility requirements of the Workforce Pell Grants program in Section 83002(b) of the Working Families Tax Cut Act (Pub. L. 119-21), including program length requirements and alignment with high-skill, high-wage, or in-demand industry sectors or occupations, as determined by the Governor in the state where the project is located.
    In effect since May 13, 2026 · Changes 34 CFR part 75
  140. NoticeApr 10, 2026Education Department
    Agency Information Collection Activities; Comment Request; Application for Approval To Participate in Federal Student Aid Programs
    The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, made statutory changes to Federal Pell Grants that impact regulatory requirements proposed in this information collection.
    Comments closed Jun 9, 2026
  141. NoticeApr 9, 2026Education Department
    Agency Information Collection Activities; Comment Request; William D. Ford Federal Direct Loan Program (Direct Loan Program) Promissory Notes and Related Forms
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Sections 455(a), 455(d), 455(e), 455(g), and 455(q) that impact borrower eligibility, terms and conditions, and borrowers' rights and responsibilities for Direct Loans received on or after July 1, 2026.
    Comments closed Jun 8, 2026
  142. NoticeApr 9, 2026Education Department
    Agency Information Collection Activities; Comment Request; Joint Consolidation Loan Separation Application
    The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Sections 455(d), 455(e), 455(g), and 455(q) that impact the terms and conditions and borrowers' rights and responsibilities for Direct Loans (including consolidation loans) received on or after July 1, 2026.
    Comments closed Jun 8, 2026
  143. NoticeApr 6, 2026Federal Energy Regulatory Commission, Energy Department
    Gulf South Pipeline Company, LLC, Texas Gas Transmission, LLC; Notice of Availability of the Draft Environmental Impact Statement for the Proposed Kosciusko Junction Pipeline Project
    42 USC 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97- 258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  144. Final ruleApr 3, 2026Agriculture Department
    National Environmental Policy Act
    NEPA was amended again by the One Big Beautiful Bill Act of 2025 one day after the IFR published.
    In effect since Apr 3, 2026 · Changes 7 CFR part 1 · Significant rule
  145. Final ruleApr 1, 2026Environmental Protection Agency
    Renewable Fuel Standard (RFS) Program: Standards for 2026 and 2027, Partial Waiver of 2025 Cellulosic Biofuel Volume Requirement, and Other Changes
    OBBB One Big Beautiful Bill Act of 2025 OPEC Organization of Petroleum Exporting Countries PTD product transfer document RFS Renewable Fuel Standard RIA Regulatory Impact Analysis RIN Renewable Identification Number RNG renewable natural gas RVO Renewable Volume Obligation STP standard temperature and pressure UCO used cooking oil USDA U.S. Department of Agriculture
    In effect since Jun 15, 2026 · Changes 40 CFR part 63, 40 CFR part 80, 40 CFR part 1090 · Significant rule
  146. NoticeMar 30, 2026Education Department
    Agency Information Collection Activities; Comment Request; Federal Direct Loan Program Regulations for Forbearance and Loan Rehabilitation
    The One Big Beautiful Bill Act (OBBBA) signed into law by President Trump on July 4, 2025 includes provisions that affect this collection; specifically, 34 CFR 685.205 Loan Rehabilitation.
    Comments closed May 29, 2026
  147. Proposed ruleMar 25, 2026Surface Transportation Board
    Permitting Reform-Environmental Review Process
    Congress again amended NEPA in 2025 through section 60026 of the One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 157, signed on July 4, 2025, adding section 112 of NEPA, entitled, "Project Sponsor Opt-in Fees for Environmental Reviews." This provision allows project sponsors to pay a fee to obtain shortened NEPA review deadlines.
    Comments closed Apr 24, 2026 · Would change 49 CFR part 1011, 49 CFR part 1105
  148. NoticeMar 20, 2026Education Department
    Agency Information Collection Activities; Comment Request; State Workforce Program Certification
    Abstract: The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Federal Pell Grants that impact regulatory requirements in this information collection.
    Comments closed May 19, 2026
  149. NoticeMar 18, 2026Federal Energy Regulatory Commission, Energy Department
    Great Basin Gas Transmission Company; Notice of Availability of the Environmental Assessment for the Proposed Gabbs Lateral NASF Relocation Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  150. NoticeMar 11, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Agency Information Collection Activities: Proposed Collection; Comment Request
    Type of Information Collection Request: New collection (Request for a new OMB control number); Title of Information Collection: Rural Health Transformation Program Reporting; Use: On July 4, 2025, President Trump signed Public Law 119-21, also known as the "One Big Beautiful Bill Act," which the Centers for Medicare & Medicaid Services (CMS) refers to as the "Working Families Tax Cut" (WFTC) legislation, into law.
    Comments closed May 11, 2026
  151. Proposed ruleMar 9, 2026Internal Revenue Service, Treasury Department
    Trump Accounts Contribution Pilot Program
    Section 70204 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act of 2025, added new sections 530A and 6434 to the Code relating to Trump accounts.
    Comments closed Apr 8, 2026 · Would change 26 CFR part 301
  152. Proposed ruleMar 9, 2026Internal Revenue Service, Treasury Department
    Trump Accounts
    Section 70204 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly referred to as the One, Big, Beautiful Bill Act, added new sections 530A, 128, and 6434 to the Code.
    Comments closed May 8, 2026 · Would change 26 CFR part 1
  153. Final ruleMar 9, 2026Farm Service Agency, Commodity Credit Corporation
    Supplemental Disaster Relief Program and Dairy Margin Coverage Program; Correction
    On January 12, 2026, the Commodity Credit Corporation (CCC) published a final rule amending the DMC regulations to implement changes made by the One Big Beautiful Bill Act (OBBBA) (91 FR 1043; Pub. L. 119-21).
    In effect since Mar 9, 2026 · Changes 7 CFR part 760, 7 CFR part 1430 · Significant rule
  154. NoticeMar 4, 2026Federal Energy Regulatory Commission, Energy Department
    Eastern Gas Transmission and Storage, Inc.; Notice of Availability of the Environmental Assessment for the Proposed Appalachian Reliability Project
    42 U.S.C. 4321-4347, as amended by Public Law 94-52, July 3, 1975; Public Law 94-83, August 9, 1975; Public Law 97-258, 4(b), September 13, 1982; Public Law 118-5, June 3, 2023; Public Law 119-21, July 4, 2025).
  155. NoticeFeb 25, 2026Land Management Bureau, Interior Department
    Notice of Availability of the 2025 Record of Decision for the Final Environmental Impact Statement for the National Petroleum Reserve-Alaska, Integrated Activity Plan
    The ROD, effective immediately as the Department's operative decision for the NPR-A IAP, is consistent with section 50105 of Public Law 119-21 (known as the One Big Beautiful Bill Act), enacted July 4, 2025, and Public Law 119-47, enacted December 5, 2025, a joint resolution providing for congressional disapproval of the 2022 NPR-A IAP ROD under the Congressional Review Act, 5 U.S.C. 801-808.
  156. Final ruleFeb 24, 2026Environmental Protection Agency
    National Emission Standards for Hazardous Air Pollutants: Coal- and Oil-Fired Electric Utility Steam Generating Units: Final Repeal
    Compare 89 FR 38534 (May 7, 2024) (citing Pub. L. 117-169 (2022)), with Pub. L. 119-21 (2025).
    In effect since Apr 27, 2026 · Changes 40 CFR part 63 · Significant rule
  157. Proposed ruleFeb 23, 2026Homeland Security Department
    Employment Authorization Reform for Asylum Applicants
    22, 2025); see H.R.1--One Big Beautiful Bill Act (OBBBA), Public Law 119-21, Title X, 139 Stat. 72.
    Comments closed Apr 24, 2026 · Would change 8 CFR part 208, 8 CFR part 274 · Significant rule
  158. Final ruleFeb 18, 2026Environmental Protection Agency
    Rescission of the Greenhouse Gas Endangerment Finding and Motor Vehicle Greenhouse Gas Emission Standards Under the Clean Air Act
    …National Highway Traffic Safety Administration NMOG + NOX Nonmethane organic gases and oxides of nitrogen NO2 Nitrogen dioxide NOX Oxides of nitrogen NTTAA National Technology Transfer and Advancement Act O3 Ozone OBBB One Big Beautiful Bill Act OBD Onboard diagnostics OMB Office of Management and Budget OMEGA Model Optimization Model for reducing Emissions of GHGs from Automobiles PHEV Plug-in Hybrid Electric Vehicles PFCs Perfluorocarbons PM Particulate…
    In effect since Apr 20, 2026 · Changes 40 CFR part 85, 40 CFR part 86, 40 CFR part 600, 40 CFR part 1036 and 2 more · Significant rule
  159. NoticeFeb 12, 2026Internal Revenue Service, Treasury Department
    Agency Information Collection Activities: Comment Request Burden Related to Form 1099-MISC
    Current Actions: Changes made to comply with Public Law 119-21 (Sec. 70201 and 70202) will result in a burden decrease of 69,348 hours.
    Comments closed Apr 13, 2026
  160. Proposed ruleFeb 11, 2026Centers for Medicare & Medicaid Services, Office of the Secretary
    Patient Protection and Affordable Care Act, HHS Notice of Benefit and Payment Parameters for 2027; and Basic Health Program
    In this rulemaking, the two statutes are referred to collectively as the "Patient Protection and Affordable Care Act" or "Affordable Care Act." See sections 1301, 1302, 1311, 1312, 1313, 1321, 1331, and 1343 of the Affordable Care Act and section 2792 of the PHS Act. The WFTC legislation (Pub. L. 119-21) was enacted on July 4, 2025.
    Comments closed Mar 13, 2026 · Would change 42 CFR part 600, 45 CFR part 153, 45 CFR part 154, 45 CFR part 155 and 2 more · Significant rule
  161. NoticeFeb 6, 2026Federal Energy Regulatory Commission, Energy Department
    Tennessee Gas Pipeline Company, LLC; Southern Natural Gas Company, LLC; Elba Express Company, LLC; Notice of Availability of The Draft Environmental Impact Statement for the Proposed Mississippi Crossing Project and South System Expansion 4 Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  162. NoticeFeb 6, 2026Federal Energy Regulatory Commission, Energy Department
    Nueva Era Dos, LLC; Notice of Availability of the Environmental Assessment for the Proposed Nueva Era Dos Pipeline Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  163. Final ruleFeb 6, 2026Executive Office for Immigration Review, Justice Department
    Appellate Procedures for the Board of Immigration Appeals
    See One Big Beautiful Bill Act ("OBBBA"), Public Law 119-21, sec. 100013(d) & (e), 139 Stat. 72 (2025).
    In effect since Mar 9, 2026 · Changes 8 CFR part 1003, 8 CFR part 1208, 8 CFR part 1240 · Significant rule
  164. Proposed ruleFeb 4, 2026Internal Revenue Service, Treasury Department
    Section 45Z Clean Fuel Production Credit
    Section 45Z, added to the Code by section 13704 of Public Law 117- 169, 136 Stat. 1818, 1997 (August 16, 2022), commonly known as the Inflation Reduction Act (IRA), and amended by section 70521 of Public Law 119-21, 139 Stat. 72, 276 (July 4, 2025), commonly known as the OBBBA, provides an income tax credit (section 45Z credit) for clean transportation fuel produced domestically after December 31, 2024, and sold by December 31, 2029.
    Comments closed Apr 6, 2026 · Would change 26 CFR part 1, 26 CFR part 48
  165. NoticeFeb 3, 2026Treasury Department
    Request for Information Related to the Financial Literacy and Education Commission (FLEC) Update to the U.S. National Strategy for Financial Literacy
    For example, the National Strategy could leverage the opportunity presented by Trump Accounts, youth investment accounts established through the One Big Beautiful Bill Act, to promote financial literacy through real-world investing experience.
    Comments closed Apr 6, 2026
  166. Final ruleFeb 2, 2026Centers for Medicare & Medicaid Services, Health and Human Services Department
    Medicaid Program; Preserving Medicaid Funding for Vulnerable Populations-Closing a Health Care-Related Tax Loophole
    During the comment period of the proposed rule, Congress passed what is commonly known as the "One Big Beautiful Bill Act" (Pub. L. 119-21, July 4, 2025) (herein after referred to as the Working Families Tax Cuts (WFTC) legislation).
    In effect since Apr 3, 2026 · Changes 42 CFR part 433 · Significant rule
  167. NoticeJan 28, 2026Federal Energy Regulatory Commission, Energy Department
    Pine Prairie Energy Center, LLC; Notice of Availability of the Environmental Assessment for the Proposed Pine Prairie Energy Center Phase IV Expansion Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  168. NoticeJan 28, 2026Management and Budget Office
    Notice; 2025 Statutory Pay-As-You-Go Act Annual Report
    Public Law 119-21, the Working Families Tax Cut Act, extended the tax cuts originally enacted in the Tax Cuts and Jobs Act of 2017 (Pub. L. 115-97).
  169. NoticeJan 22, 2026Federal Energy Regulatory Commission, Energy Department
    TTC Connector, LLC; Notice of Availability of the Environmental Assessment for the Proposed TTC Connector Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  170. Proposed ruleJan 9, 2026Internal Revenue Service, Treasury Department
    Backup Withholding on Third Party Network Transactions
    This document contains proposed amendments to regulations impacted by amendments to sections 6050W and 3406 of the Code made by section 70432 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).
    Comments closed Mar 10, 2026 · Would change 26 CFR part 31
  171. NoticeJan 5, 2026Internal Revenue Service, Treasury Department
    Agency Information Collection Activities: Comment Request on Trump Account Election(s)
    Form Number(s): Form 4547 and Form 8879-TA. Abstract: Section 70204 of the One Big Beautiful Bill, Public Law 119-21
    Comments closed Mar 6, 2026
  172. NoticeJan 2, 2026Federal Energy Regulatory Commission, Energy Department
    Gulf South Pipeline Company, LLC; Notice of Availability of the Environmental Assessment for the Proposed Southeast Compression Utility and Reliability Expansion Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  173. Proposed ruleJan 2, 2026Internal Revenue Service, Treasury Department
    Car Loan Interest Deduction
    …that would add new regulations to the Income Tax Regulations (26 CFR part 1) under sections 163 and 6050AA of the Internal Revenue Code (Code), as amended and enacted, respectively, by section 70203(a) and (c)(1) of Public Law 119-21, 139 Stat. 72, 176-179 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), related to the allowance of a Federal income tax deduction under section 163(a) and (h)(4) for qualified passenger…
    Comments closed Feb 2, 2026 · Would change 26 CFR part 1, 26 CFR part 301
  174. NoticeDec 31, 2025Farm Service Agency, Agriculture Department
    Information Collection Request; Organic Certification Cost Share Program
    Section 10606 of H.R. 1 (Pub. L. 119-21, also referred to as the "One Big Beautiful Bill Act") authorized $10,000,000 in National OCCSP funding for fiscal years 2025 through 2031 (7 U.S.C. 6523(d)).
    Comments closed Mar 2, 2026
  175. Proposed ruleDec 23, 2025Centers for Medicare & Medicaid Services, Health and Human Services Department
    Global Benchmark for Efficient Drug Pricing (GLOBE) Model
    Additionally, on July 4, 2025, the Working Families Tax Cuts Act (Pub. L. 119-21) was signed into law.
    Comments closed Feb 23, 2026 · Would change 42 CFR part 513 · Significant rule
  176. NoticeDec 18, 2025Federal Energy Regulatory Commission, Energy Department
    Northwest Pipeline, LLC; Notice of Availability of the Environmental Assessment for the Proposed; Wild Trail Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, Sec. 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  177. NoticeDec 18, 2025Federal Energy Regulatory Commission, Energy Department
    Rockies Express Pipeline LLC; Notice of Availability of the Environmental Assessment for the Proposed Decatur Lateral Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  178. NoticeDec 15, 2025U.S. Citizenship and Immigration Services, Homeland Security Department
    Termination of Family Reunification Parole Processes for Colombians, Cubans, Ecuadorians, Guatemalans, Haitians, Hondurans, and Salvadorans
    See 8 CFR 274a.12(c)(11); see also One Big Beautiful Bill Act, Public Law 119-21, secs. 100003(b), 100010(a), 139 Stat 72, 366, 372 (July 4, 2025) (8 U.S.C. 1803(b), 1809(a)) (prescribing fees and specific validity periods for parole- based EADs).
  179. NoticeDec 5, 2025Energy Department
    Request for Information (RFI) on Partnerships for Transformational Artificial Intelligence Models
    Public Law 119-21, the Department of Energy (DOE) intends to establish a public-private consortium to curate DOE scientific data across the National Laboratory complex for use in artificial intelligence (AI) models and to develop self-improving AI models for science and engineering using this data.
  180. Proposed ruleDec 5, 2025National Highway Traffic Safety Administration, Transportation Department
    The Safer Affordable Fuel-Efficient (SAFE) Vehicles Rule III for Model Years 2022 to 2031 Passenger Cars and Light Trucks
    See Public Law 119-21, 139 Stat. 72 (July 4, 2025). https://www.congress.gov/119/plaws/publ21/PLAW-119publ21.pdf.
    Comments closed Jan 20, 2026 · Would change 49 CFR part 523, 49 CFR part 531, 49 CFR part 533, 49 CFR part 536 and 1 more · Significant rule
  181. Final ruleDec 3, 2025Centers for Medicare & Medicaid Services, Health and Human Services Department
    Medicare and Medicaid Programs; Repeal of Minimum Staffing Standards for Long-Term Care Facilities
    Section 71111 of Public Law 119-21 prohibits CMS from implementing, administering, or enforcing the minimum staffing standards set forth in Sec. 483.5, definitions related to staffing requirements, and Sec. 483.35, requirements for a registered nurse (RN) to be onsite 24 hours, 7 days per week and that each facility provides a minimum of 0.55 RN, 2.45 nurse aide (NA), and 3.48 total nurse staffing hours per resident day (HPRD), for a specified time period.
    In effect since Feb 2, 2026 · Changes 42 CFR part 483
  182. NoticeDec 1, 2025Federal Energy Regulatory Commission, Energy Department
    Great Basin Gas Transmission Company; Notice of Availability of the Environmental Assessment for the Proposed 2026 Great Basin Expansion Project
    42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  183. NoticeNov 28, 2025Centers for Medicare & Medicaid Services, Health and Human Services Department
    Medicare Program; Inflation Reduction Act (IRA) Medicare Drug Price Negotiation Program Final Guidance
    On July 4, 2025, the "Working Families Tax Cuts Act" (Pub. L. 119-21) was signed into law.
  184. NoticeNov 28, 2025Health and Human Services Department, Office of the Secretary
    Federal Financial Participation in State Assistance Expenditures; Federal Matching Shares for Medicaid, the Children's Health Insurance Program, and Aid to Needy Aged, Blind, or Disabled Persons for October 1, 2026, Through September 30, 2027
    Section 1905(ii)(3) of the Act, which was added by Section 9814 of the ARP to define a qualifying state for purposes of this increase, was subsequently amended by Section 71114 of the One Big Beautiful Bill Act (Pub. L. 119-21), which the Department refers to as the "Working Families Tax Cut Legislation," to end availability of the five percentage point FMAP increase to states that newly cover the adult group on or after January 1, 2026.
  185. NoticeNov 25, 2025Federal Energy Regulatory Commission, Energy Department
    Transcontinental Gas Pipe Line Company, LLC; Notice of Availability of the Environmental Assessment for the Proposed Southeast Supply Enhancement Project
    42 United States Code [U.S.C.] 4321- 4347, as amended by Pub. L. 94-52, July 3, 1975; Pub. L. 94-83, August 9, 1975; Pub. L. 97-258, 4(b), September 13, 1982; Pub. L. 118-5, June 3, 2023; Pub. L. 119-21, July 4, 2025).
  186. ProclamationNov 20, 2025Executive Office of the President
    National Adoption Month, 2025
    Through the One Big Beautiful Bill Act, I made the adoption tax credit more accessible and expanded the child tax credit, helping remove financial barriers to adopting and allowing families to save more of their income to care for their children.
  187. Proposed ruleNov 19, 2025Homeland Security Department
    Public Charge Ground of Inadmissibility
    See H.R. 1 Reconciliation Bill, e.g., secs. 10108 (SNAP Eligibility); 71109 (Alien Medicaid Eligibility); Public Law 119-21 (July 4, 2025).
    Comments closed Dec 19, 2025 · Would change 8 CFR part 103, 8 CFR part 212
  188. NoticeNov 19, 2025Internal Revenue Service, Treasury Department
    Agency Information Collection Activities; Comment Request Burden Related to the Quarterly Federal Excise Tax Returns
    Current Actions: The One Big Beautiful Bill [Pub. L. 119-21 sec. 70604] created the Transfer Remittance Tax under new IRC 4475.
    Comments closed Jan 20, 2026
  189. Final ruleNov 17, 2025Land Management Bureau, Interior Department
    Rescission of the Management and Protection of the National Petroleum Reserve in Alaska Regulations, Issued May 7, 2024
    Finally, while the proposed rule was out for public comment, Congress once again provided guidance on how the BLM should approach oil and gas leasing in the NPR-A. Section 50105 of Public Law 119-21 directs the Secretary to expeditiously restore and resume oil and gas lease sales in the areas designated for oil and gas leasing in the 2020 IAP and under the terms and stipulations established in the 2020 IAP.
    In effect since Dec 17, 2025 · Changes 43 CFR part 2360 · Significant rule
  190. NoticeNov 12, 2025Education Department
    Applications for New Awards; Fund for the Improvement of Postsecondary Education-Special Projects (FIPSE-SP)
    In July 2025, the President's One Big Beautiful Bill Act, Public Law 119-21, established Workforce Pell Grants, a new program to help students pay for high-quality, short-term programs.
  191. Final ruleOct 31, 2025Education Department
    William D. Ford Federal Direct Loan (Direct Loan) Program
    The primary change in the scores for the final rule is that the baseline for estimating the cost of this final rule is the President's Budget for 2026 (PB2026) as modified for the One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72 signed into law on July 4, 2025.
    In effect since Jul 1, 2026 · Changes 34 CFR part 685
  192. Final ruleOct 30, 2025Homeland Security Department
    Removal of the Automatic Extension of Employment Authorization Documents
    Sections 100003(c) and 100012(a) of the One Big Beautiful Bill Act, Public Law 119-21 (July 4, 2025), which limit the validity period of any employment authorization for aliens granted Temporary Protected Status (TPS) under section 244 of the INA, 8 U.S.C. 1254a, to a period of one year or for the duration of the designation of TPS, whichever is shorter.
    In effect since Oct 30, 2025 · Comments closed Dec 1, 2025 · Changes 8 CFR part 274
  193. Final ruleOct 29, 2025Consumer Financial Protection Bureau
    Registry of Nonbank Covered Persons Subject to Certain Agency and Court Orders; Rescission
    Supporting Statement for Registry of Nonbank Covered Persons Subject to Certain Agency and Court Orders, OMB Control Number: 3170-0076 (July 9, 2024), at 10, https://www.reginfo.gov/public/do/PRAViewDocument?ref_nbr=202407-3170-001. Public Law 119-21, sec. 30001, 139 Stat. 72, 126 (2025).
    In effect since Oct 29, 2025 · Changes 12 CFR part 1092 · Significant rule
  194. Proposed ruleOct 23, 2025Homeland Security Department
    U.S. Citizenship and Immigration Services Employment-Based Immigrant Visa, Fifth Preference (EB-5) Fee Rule
    Furthermore, the One Big Beautiful Bill Act establishes additional fees for asylum applications, which may provide USCIS with supplementary revenue to cover asylum costs.
    Comments closed Dec 22, 2025 · Would change 8 CFR part 106, 8 CFR part 216 · Significant rule
  195. NoticeOct 16, 2025Homeland Security Department
    Immigration Parole Fee Required by HR-1 Reconciliation Bill
    On July 4, 2025, the President signed into law the One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72 (HR-1).
  196. ProclamationOct 7, 2025Executive Office of the President
    National Manufacturing Day, 2025
    Through the passage of the historic One Big Beautiful Bill Act earlier this year, we enacted 100 percent immediate expensing for new factories and industrial improvements, making the United States the investment capital of the world and ensuring that expansion remains the hallmark of American manufacturing for decades to come.
  197. Final ruleOct 2, 2025Employment and Training Administration, Labor Department
    Adverse Effect Wage Rate Methodology for the Temporary Employment of H-2A Nonimmigrants in Non-Range Occupations in the United States
    Unless the Department acts immediately to provide a source of stable and lawful labor, this threat will grow as the tools Congress provided in H.R. 1, One Big Beautiful Bill Act, to enhance enforcement of the nation's immigration laws are deployed.
    In effect since Oct 2, 2025 · Comments closed Dec 1, 2025 · Changes 20 CFR part 655 · Significant rule
  198. NoticeOct 1, 2025Federal Energy Regulatory Commission, Energy Department
    Black Canyon Hydro, LLC; Notice of Availability of the Draft Environmental Impact Statement for the Seminoe Pumped Storage Project and Public Comment Sessions Soliciting Comments
    National Environmental Policy Act of 1969, amended (Pub. L. 91-190, 42 U.S.C. 4321-4347, as amended by Pub. L. 94-52, July 3, 1975, Pub. L. 94-83, August 9, 1975, Pub. L. 97-258, 4(b), September 13, 1982, Pub. L. 118-5, June 3, 2023, Pub. L. 119-21, July 4, 2025).
  199. Proposed ruleSep 22, 2025Internal Revenue Service, Treasury Department
    Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
    The proposed regulations are issued under the authority conferred by section 70201(h) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), which requires that, not later than 90 days after the date of the enactment of the OBBBA, the Secretary of the Treasury or the Secretary's delegate (Secretary) publish a list of occupations that customarily and regularly received tips on or before December 31, 2024, for purposes of section 224(d)(1) of the Code.
    Comments closed Oct 22, 2025 · Would change 26 CFR part 1
  200. NoticeSep 22, 2025Homeland Security Department
    Finding of Mass Influx of Aliens
    At present, ICE currently has 6,204 ERO Officers, with 9,960 vacancies due to surge hiring from the One Big Beautiful Bill Act, Public Law 119-21.
  201. NoticeSep 16, 2025Internal Revenue Service, Treasury Department
    Agency Information Collection Activities; Comment Request on Claim for Refund of Excise Taxes
    Public Law 119-21, Section 70525, created new Internal Revenue Code section 6435.
    Comments closed Nov 17, 2025
  202. NoticeSep 9, 2025Justice Department
    Agency Information Collection Activities; Proposed Collection eComments Requested; Revision and Extension of a Previously Approved Collection; Title-Notice of Appeal From a Decision of an Immigration Judge (Form EOIR-26)
    Changes were made to clarify filing instructions for paper and electronic submissions, including filing fee changes enacted under the One Big Beautiful Bill Act ("OBBBA") (H.R. 1), signed into law on July 4, 2025.
    Comments closed Oct 9, 2025
  203. NoticeSep 8, 2025Homeland Security Department
    Certain DHS Immigration Enforcement-Related Fees Required by HR-1 Reconciliation Bill
    On July 4, 2025, the President signed into law the One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72 (HR-1).
  204. Final ruleAug 28, 2025Executive Office for Immigration Review, Justice Department
    Designation of Temporary Immigration Judges
    Effective November 1, 2028, EOIR will be authorized to employ "not more than 800 immigration judges, along with the necessary support staff." See One Big Beautiful Bill Act, Public Law 119-21, sec. 100054(1)(B), 139 Stat. 72 (2025).
    In effect since Aug 28, 2025 · Changes 8 CFR part 1001, 8 CFR part 1003, 8 CFR part 1208, 8 CFR part 1240
  205. NoticeAug 28, 2025U.S. Customs and Border Protection, Homeland Security Department
    CBP Immigration Fees Required by HR-1 for Fiscal Year 2025
    On July 4, 2025, the President signed into law the One Big Beautiful Bill Act, Public Law 119-21, 139 Stat. 72 ("HR-1").
  206. NoticeAug 26, 2025National Telecommunications and Information Administration, Commerce Department
    2025 NTIA Spectrum Policy Symposium
    The symposium will feature plans for implementing the spectrum provisions of the One Big Beautiful Bill Act.
  207. Final ruleAug 4, 2025Centers for Medicare & Medicaid Services, Office of the Secretary
    Medicare Program; Hospital Inpatient Prospective Payment Systems for Acute Care Hospitals (IPPS) and the Long-Term Care Hospital Prospective Payment System and Policy Changes and Fiscal Year (FY) 2026 Rates; Changes to the FY 2025 IPPS Rates Due to Court Decision; Requirements for Quality Programs; and Other Policy Changes; Health Data, Technology, and Interoperability: Electronic Prescribing, Real-Time Prescription Benefit and Electronic Prior Authorization
    These commenters referenced the expiration of the American Rescue Plan's Marketplace enhanced premium tax credits, the unwinding of the Medicaid continuous coverage protections, pending or proposed federal policy changes that may restrict Medicaid and marketplace insurance access, and reconciliation bills and tax changes (that is, the One Big Beautiful Bill Act) that could increase the uninsured population in FY 2026.
    In effect since Oct 1, 2025 · Changes 42 CFR part 412, 42 CFR part 495, 42 CFR part 512, 45 CFR part 170
  208. Proposed ruleAug 1, 2025Environmental Protection Agency
    Reconsideration of 2009 Endangerment Finding and Greenhouse Gas Vehicle Standards
    On July 4, 2025, President Trump signed into law significant new legislation enacted by Congress, the One Big Beautiful Bill Act (OBBB), which repealed a number of relevant measures adopted in the IRA and rescinded the EPA's appropriations to carry out a number of funding programs related to GHG emissions.
    Comments closed Sep 15, 2025 · Would change 40 CFR part 85, 40 CFR part 86, 40 CFR part 600, 40 CFR part 1036 and 2 more · Significant rule
  209. NoticeJul 29, 2025Education Department
    Agency Information Collection Activities; Comment Request; 2026-2027 Free Application for Federal Student Aid (FAFSA)
    The Department is revising the collection to incorporate updates which align with the One Big Beautiful Bill Act (OBBBA) which was signed into law on July 4, 2025.
  210. NoticeJul 29, 2025Forest Service, Agriculture Department
    Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Skyline Mine Little Eccles Lease by Application in Emery County and Flat Canyon Lease Modification in Sanpete County, Utah; Revised
    First, the One Big Beautiful Bill Act (OBBB; Public Law 119-21, Section 50201) requires accelerated processing of pending coal lease applications.
  211. NoticeJul 23, 2025Justice Department
    Agency Information Collection Activities; Proposed Collection eComments Requested; Revision and Extension of a Previously Approved Collection; Notice of Appeal From a Decision of an Immigration Judge (Form EOIR-26); Correction
    2025-12197, on page 28816, in the second column, in the Supplementary Information, "Abstract," section, revise the sixth sentence to read: Changes were made to clarify filing instructions for paper and electronic submissions, including filing fee changes enacted under the One Big Beautiful Bill Act ("OBBBA") (H.R. 1), signed into law on July 4, 2025.
    Comments closed Sep 2, 2025
  212. NoticeJul 22, 2025Homeland Security Department
    USCIS Immigration Fees Required by HR-1 Reconciliation Bill
    AAF--Annual Asylum Fee CPI-U--Consumer Price Index for All Urban Consumers DHS--Department of Homeland Security EAD--Employment Authorization Document FY--Fiscal Year HR-1--One Big Beautiful Bill Act IMMVI--Immigrant Military Members and Veterans Initiative INA--Immigration and Nationality Act PIP--Parole in Place SIJ--Special Immigrant Juvenile TPS--Temporary Protected Status USCIS--U.S. Citizenship and Immigration Services
    Comments closed Jul 22, 2025
  213. Executive OrderJul 10, 2025Executive Office of the President
    Ending Market Distorting Subsidies for Unreliable, Foreign-Controlled Energy Sources
    (a) rapidly eliminate the market distortions and costs imposed on taxpayers by so-called "green" energy subsidies; (b) build upon and strengthen the repeal of, and modifications to, wind, solar, and other "green" energy tax credits in the One Big Beautiful Bill Act; and (c) end taxpayer support for unaffordable and unreliable "green" energy sources and supply chains built in, and controlled by, foreign adversaries.

Found by searching the Federal Register for Public Law 119-21 and the law's names, then reading each document: every one listed contains them, and the quote is its own words. An agency can carry out a law without naming it, so this list can miss some. Checked Oct 27, 2026. Every new law's rules

Recorded votes

Sourced

May 22, 2025 · House roll call 144 · needed 1/2

On Motion to Recommit: Failed 212–216

R 0 yes, 216 no, 4 present or not votingD 212 yes, 0 no

How each member voted · Official record

May 22, 2025 · House roll call 145 · needed 1/2

On Passage: Passed 215–214

R 215 yes, 2 no, 3 present or not votingD 0 yes, 212 no

How each member voted · Official record

Jun 28, 2025 · Senate roll call 329 · needed 1/2

On the Motion to Proceed: Motion to Proceed Agreed to 51–49

R 51 yes, 2 noI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 330 · needed 1/2

On the Decision of the Chair: Decision of Chair Sustained 53–47

R 53 yes, 0 noI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 331 · needed 1/2

On the Decision of the Chair: Decision of Chair Sustained 53–47

R 53 yes, 0 noI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 332 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 333 · needed 1/2

On the Motion: Motion Rejected 49–51

R 2 yes, 51 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 334 · needed 1/2

On the Motion: Motion Agreed to 51–48

R 51 yes, 1 no, 1 present or not votingI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 335 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 336 · needed 1/2

On the Motion: Motion Rejected 48–52

R 1 yes, 52 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 337 · needed 1/2

On the Motion: Motion Rejected 49–51

R 2 yes, 51 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 338 · needed 1/2

On the Motion: Motion Rejected 48–52

R 1 yes, 52 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 339 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 340 · needed 1/2

On the Motion: Motion Rejected 48–52

R 1 yes, 52 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 341 · needed 3/5

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 342 · needed 3/5

On the Motion: Motion Rejected 56–44

R 52 yes, 1 noI 0 yes, 2 noD 4 yes, 41 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 343 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 344 · needed 3/5

On the Motion: Motion Rejected 49–51

R 2 yes, 51 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 345 · needed 3/5

On the Motion: Motion Rejected 53–47

R 53 yes, 0 noI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 346 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 347 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 348 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 349 · needed 1/2

On the Motion: Motion Rejected 48–52

R 1 yes, 52 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 350 · needed 1/2

On the Motion: Motion Rejected 49–51

R 2 yes, 51 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 351 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 352 · needed 3/5

On the Motion: Motion Rejected 42–58

R 8 yes, 45 noI 2 yes, 0 noD 32 yes, 13 no

How each member voted · Official record

Jun 30, 2025 · Senate roll call 353 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 354 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 355 · needed 3/5

On the Motion: Motion Rejected 22–78

R 18 yes, 35 noI 1 yes, 1 noD 3 yes, 42 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 356 · needed 3/5

On the Motion: Motion Rejected 54–46

R 53 yes, 0 noI 1 yes, 1 noD 0 yes, 45 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 357 · needed 1/2

On the Motion: Motion Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 358 · needed 1/2

On the Amendment: Amendment Rejected 50–50

R 3 yes, 50 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 359 · needed 1/2

On the Motion: Motion Rejected 48–51

R 1 yes, 51 no, 1 present or not votingI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 360 · needed 1/2

On the Amendment: Amendment Rejected 21–79

R 21 yes, 32 noI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 361 · needed 1/2

On the Amendment: Amendment Rejected 48–52

R 1 yes, 52 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 362 · needed 3/5

On the Amendment: Amendment Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 363 · needed 1/2

On the Amendment: Amendment Agreed to 99–1

R 52 yes, 1 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 364 · needed 1/2

On the Amendment: Amendment Rejected 47–53

R 0 yes, 53 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 365 · needed 1/2

On the Amendment: Amendment Rejected 48–52

R 1 yes, 52 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 366 · needed 1/2

On the Amendment: Amendment Rejected 49–51

R 2 yes, 51 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 367 · needed 1/2

On the Amendment: Amendment Rejected 50–50

R 3 yes, 50 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 368 · needed 1/2

On the Amendment: Amendment Rejected 50–50

R 3 yes, 50 noI 2 yes, 0 noD 45 yes, 0 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 369 · needed 1/2

On the Amendment: Amendment Rejected 45–55

R 2 yes, 51 noI 2 yes, 0 noD 41 yes, 4 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 370 · needed 1/2

On the Amendment: Amendment Agreed to 50–50

R 50 yes, 3 noI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 371 · needed 1/2

On the Amendment: Amendment Agreed to 50–50

R 50 yes, 3 noI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Jul 1, 2025 · Senate roll call 372 · needed 1/2

On Passage of the Bill: Bill Passed 50–50

R 50 yes, 3 noI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Jul 3, 2025 · House roll call 190 · needed 1/2

On Motion to Concur in the Senate Amendment: Passed 218–214

R 218 yes, 2 noD 0 yes, 212 no

How each member voted · Official record