Latest OBBBA - Law as Amended topics

Topic	Views	Activity
Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses \| Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	2	August 1, 2025
Sec. 70114. Extension and modification of limitation on wagering losses \| Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	3	August 1, 2025
Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts \| Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	5	August 1, 2025
Sec. 70116. Extension and enhancement of savers credit allowed for ABLE contributions \| Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	6	August 1, 2025
Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted \| Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	2	August 1, 2025
Sec. 70118. Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas \| Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	2	August 1, 2025
Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability \| Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	2	August 1, 2025
Sec. 70120. Limitation on individual deductions for certain state and local taxes, etc \| Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	3	August 1, 2025
Sec. 70201. No tax on tips \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-2—DELIVERING-ON-PRESIDENTIAL-PRIORITIES , Needs-Text	2	August 1, 2025
Sec. 70202. No tax on overtime \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-2—DELIVERING-ON-PRESIDENTIAL-PRIORITIES , Needs-Text	3	August 1, 2025
Sec. 70203. No tax on car loan interest \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-2—DELIVERING-ON-PRESIDENTIAL-PRIORITIES , Needs-Text	2	August 1, 2025
Sec. 70204. Trump accounts and contribution pilot program \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-2—DELIVERING-ON-PRESIDENTIAL-PRIORITIES , Needs-Text	1	August 1, 2025
Sec. 70301. Full expensing for certain business property \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	1	August 1, 2025
Sec. 70302. Full expensing of domestic research and experimental expenditures \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	4	August 1, 2025
Sec. 70303. Modification of limitation on business interest \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	2	August 1, 2025
Sec. 70304. Extension and enhancement of paid family and medical leave credit \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	2	August 1, 2025
Sec. 70305. Exceptions from limitations on deduction for business meals \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	3	August 1, 2025
Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	2	August 1, 2025
Sec. 70307. Special depreciation allowance for qualified production property \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	2	August 1, 2025
Sec. 70308. Enhancement of advanced manufacturing investment credit \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	2	August 1, 2025
Sec. 70309. Spaceports are treated like airports under exempt facility bond rules \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	2	August 1, 2025
Sec. 70311. Modifications related to foreign tax credit limitation \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-I—FOREIGN-TAX-CREDIT , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	3	August 1, 2025
Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-I—FOREIGN-TAX-CREDIT , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-I—FOREIGN-TAX-CREDIT , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70322. Determination of deduction eligible income \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70323. Rules related to deemed intangible income \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	1	August 1, 2025
Sec. 70331. Extension and modification of base erosion minimum tax amount \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-III—BASE-EROSION-MINIMUM-TAX , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70341. Coordination of business interest limitation with interest capitalization provisions Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text	5	August 1, 2025
Sec. 70342. Definition of adjusted taxable income for business interest limitation \| Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text	4	August 1, 2025

Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses | Law as Amended