One Big Beautiful Bill Act | OBBBA

editor · July 11, 2025, 11:57pm

TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY (Index)

Subtitle A—Nutrition
Sec. 10101. Re-evaluation of thrifty food plan
Sec. 10102. Modifications to SNAP work requirements for able-bodied adults
Sec. 10103. Availability of standard utility allowances based on receipt of energy assistance
Sec. 10104. Restrictions on internet expenses
Sec. 10105. Matching funds requirements
Sec. 10106. Administrative cost sharing
Sec. 10107. National education and obesity prevention grant program
Sec. 10108. Alien SNAP eligibility

Subtitle B—Forestry
Sec. 10201. Rescission of amounts for forestry

Subtitle C—Commodities
Sec. 10301. Effective reference price; reference price
Sec. 10302. Base acres
Sec. 10303. Producer election
Sec. 10304. Price loss coverage
Sec. 10305. Agriculture risk coverage
Sec. 10306. Equitable treatment of certain entities
Sec. 10307. Payment limitations
Sec. 10308. Adjusted gross income limitation
Sec. 10309. Marketing loans
Sec. 10310. Repayment of marketing loans
Sec. 10311. Economic adjustment assistance for textile mills
Sec. 10312. Sugar program updates
Sec. 10313. Dairy policy updates
Sec. 10314. Implementation

Subtitle D—Disaster assistance programs
Sec. 10401. Supplemental agricultural disaster assistance

Subtitle E—Crop insurance
Sec. 10501. Beginning farmer and rancher benefit
Sec. 10502. Area-based crop insurance coverage and affordability
Sec. 10503. Administrative and operating expense adjustments
Sec. 10504. Premium support
Sec. 10505. Program compliance and integrity
Sec. 10506. Reviews, compliance, and integrity
Sec. 10507. Poultry insurance pilot program

Subtitle F—Additional investments in rural America
Sec. 10601. Conservation
Sec. 10602. Supplemental agricultural trade promotion program
Sec. 10603. Nutrition
Sec. 10604. Research
Sec. 10605. Energy
Sec. 10606. Horticulture
Sec. 10607. Miscellaneous

TITLE II—COMMITTEE ON ARMED SERVICES (Index)

TITLE III—COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS (Index)

Sec. 30001. Funding cap for the Bureau of Consumer Financial Protection
Sec. 30002. Rescission of funds for Green and Resilient Retrofit Program for Multifamily Housing
Sec. 30003. Securities and Exchange Commission Reserve Fund
Sec. 30004. Appropriations for Defense Production Act

TITLE IV—COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION (Index)

Sec. 40001. Coast Guard mission readiness
Sec. 40002. Spectrum auctions
Sec. 40003. Air traffic control improvements
Sec. 40004. Space launch and reentry licensing and permitting user fees
Sec. 40005. Mars missions, Artemis missions, and Moon to Mars program
Sec. 40006. Corporate average fuel economy civil penalties
Sec. 40007. Payments for lease of Metropolitan Washington Airports
Sec. 40008. Rescission of certain amounts for the National Oceanic and Atmospheric Administration
Sec. 40009. Reduction in annual transfers to Travel Promotion Fund
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

TITLE V—COMMITTEE ON ENERGY AND NATURAL RESOURCES (Index)

Subtitle A—Oil and gas leasing
Sec. 50101. Onshore oil and gas leasing
Sec. 50102. Offshore oil and gas leasing.
Sec. 50103. Royalties on extracted methane
Sec. 50104. Alaska oil and gas leasing
Sec. 50105. National Petroleum Reserve–Alaska

Subtitle B—Mining
Sec. 50201. Coal leasing
Sec. 50202. Coal royalty
Sec. 50203. Leases for known recoverable coal resources
Sec. 50204. Authorization to mine Federal coal

Subtitle C—Lands
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

Subtitle D—Energy
Sec. 50401. Strategic Petroleum Reserve
Sec. 50402. Repeals; rescissions
Sec. 50403. Energy dominance financing
Sec. 50404. Transformational artificial intelligence models

Subtitle E—Water
Sec. 50501. Water conveyance and surface water storage enhancement

TITLE VI—COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS (Index)

TITLE VII—FINANCE (Index)

Subtitle A—Tax (Index) Full text is 375398 characters. Yikes!

Sec. 70001. References to the Internal Revenue Code of 1986, etc

CHAPTER 1—PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS
Sec. 70101. Extension and enhancement of reduced rates
Sec. 70102. Extension and enhancement of increased standard deduction
Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction
Sec. 70104. Extension and enhancement of increased child tax credit
Sec. 70105. Extension and enhancement of deduction for qualified business income
Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts
Sec. 70107. Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds
Sec. 70108. Extension and modification of limitation on deduction for qualified residence interest
Sec. 70109. Extension and modification of limitation on casualty loss deduction
Sec. 70110. Termination of miscellaneous itemized deductions other than educator expenses
Sec. 70111. Limitation on tax benefit of itemized deductions
Sec. 70112. Extension and modification of qualified transportation fringe benefits
Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses
Sec. 70114. Extension and modification of limitation on wagering losses
Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts
Sec. 70116. Extension and enhancement of savers credit allowed for ABLE contributions
Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted
Sec. 70118. Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas
Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability
Sec. 70120. Limitation on individual deductions for certain state and local taxes, etc

CHAPTER 2—DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF
Sec. 70201. No tax on tips
Sec. 70202. No tax on overtime
Sec. 70203. No tax on car loan interest
Sec. 70204. Trump accounts and contribution pilot program

CHAPTER 3—ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

SUBCHAPTER A—PERMANENT U.S. BUSINESS TAX REFORM AND BOOSTING DOMESTIC INVESTMENT
Sec. 70301. Full expensing for certain business property
Sec. 70302. Full expensing of domestic research and experimental expenditures
Sec. 70303. Modification of limitation on business interest
Sec. 70304. Extension and enhancement of paid family and medical leave credit
Sec. 70305. Exceptions from limitations on deduction for business meals
Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets
Sec. 70307. Special depreciation allowance for qualified production property
Sec. 70308. Enhancement of advanced manufacturing investment credit
Sec. 70309. Spaceports are treated like airports under exempt facility bond rules

SUBCHAPTER B—PERMANENT AMERICA-FIRST INTERNATIONAL TAX REFORMS

PART I—FOREIGN TAX CREDIT
Sec. 70311. Modifications related to foreign tax credit limitation
Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income
Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States

PART II—FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME
Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income
Sec. 70322. Determination of deduction eligible income
Sec. 70323. Rules related to deemed intangible income

PART III—BASE EROSION MINIMUM TAX
Sec. 70331. Extension and modification of base erosion minimum tax amount

PART IV—BUSINESS INTEREST LIMITATION
Sec. 70341. Coordination of business interest limitation with interest capitalization provisions
Sec. 70342. Definition of adjusted taxable income for business interest limitation

PART V—OTHER INTERNATIONAL TAX REFORMS
Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations
Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations
Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules
Sec. 70354. Modifications to pro rata share rules

CHAPTER 4—INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES

SUBCHAPTER A—PERMANENT INVESTMENTS IN FAMILIES AND CHILDREN
Sec. 70401. Enhancement of employer-provided child care credit
Sec. 70402. Enhancement of adoption credit
Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit
Sec. 70404. Enhancement of the dependent care assistance program
Sec. 70405. Enhancement of child and dependent care tax credit

SUBCHAPTER B—PERMANENT INVESTMENTS IN STUDENTS AND REFORMS TO TAX-EXEMPT INSTITUTIONS
Sec. 70411. Tax credit for contributions of individuals to scholarship granting organizations
Sec. 70412. Exclusion for employer payments of student loans
Sec. 70413. Additional expenses treated as qualified higher education expenses for purposes of 529 accounts
Sec. 70414. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts
Sec. 70415. Modification of excise tax on investment income of certain private colleges and universities
Sec. 70416. Expanding application of tax on excess compensation within tax-exempt organizations

SUBCHAPTER C—PERMANENT INVESTMENTS IN COMMUNITY DEVELOPMENT
Sec. 70421. Permanent renewal and enhancement of opportunity zones
Sec. 70422. Permanent enhancement of low-income housing tax credit
Sec. 70423. Permanent extension of new markets tax credit
Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize
Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals
Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations
Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits
Sec. 70428. Nonprofit community development activities in remote native villages
Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling
Sec. 70430. Exception to percentage of completion method of accounting for certain residential construction contracts

SUBCHAPTER D—PERMANENT INVESTMENTS IN SMALL BUSINESS AND RURAL AMERICA
Sec. 70431. Expansion of qualified small business stock gain exclusion
Sec. 70432. Repeal of revision to de minimis rules for third party network transactions
Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees
Sec. 70434. Treatment of certain qualified sound recording productions
Sec. 70435. Exclusion of interest on loans secured by rural or agricultural real property
Sec. 70436. Reduction of transfer and manufacturing taxes for certain devices
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. 70439. Restoration of taxable REIT subsidiary asset test

CHAPTER 5—ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST ENERGY, AND OTHER REFORMS

SUBCHAPTER A—TERMINATION OF GREEN NEW DEAL SUBSIDIES
Sec. 70501. Termination of previously-owned clean vehicle credit
Sec. 70502. Termination of clean vehicle credit
Sec. 70503. Termination of qualified commercial clean vehicles credit
Sec. 70504. Termination of alternative fuel vehicle refueling property credit
Sec. 70505. Termination of energy efficient home improvement credit
Sec. 70506. Termination of residential clean energy credit
Sec. 70507. Termination of energy efficient commercial buildings deduction
Sec. 70508. Termination of new energy efficient home credit
Sec. 70509. Termination of cost recovery for energy property
Sec. 70510. Modifications of zero-emission nuclear power production credit
Sec. 70511. Termination of clean hydrogen production credit
Sec. 70512. Termination and restrictions on clean electricity production credit
Sec. 70513. Termination and restrictions on clean electricity investment credit
Sec. 70514. Phase-out and restrictions on advanced manufacturing production credit
Sec. 70515. Restriction on the extension of advanced energy project credit program

SUBCHAPTER B—ENHANCEMENT OF AMERICA-FIRST ENERGY POLICY
Sec. 70521. Extension and modification of clean fuel production credit
Sec. 70522. Restrictions on carbon oxide sequestration credit
Sec. 70523. Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income
Sec. 70524. Income from hydrogen storage, carbon capture, advanced nuclear, hydropower, and geothermal energy added to qualifying income of certain publicly traded partnerships
Sec. 70525. Allow for payments to certain individuals who dye fuel

SUBCHAPTER C—OTHER REFORMS
Sec. 70531. Modifications to de minimis entry privilege for commercial shipments

CHAPTER 6—ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS
Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers
Sec. 70602. Treatment of payments from partnerships to partners for property or services
Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction
Sec. 70604. Excise tax on certain remittance transfers
Sec. 70605. Enforcement provisions with respect to COVID-related employee retention credits
Sec. 70606. Social security number requirement for American Opportunity and Lifetime Learning credits
Sec. 70607. Task force on the replacement of Direct File

Subtitle B—Health

CHAPTER 1—MEDICAID

SUBCHAPTER A—REDUCING FRAUD AND IMPROVING ENROLLMENT PROCESSES
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. 71103. Reducing duplicate enrollment under the Medicaid and CHIP programs
Sec. 71104. Ensuring deceased individuals do not remain enrolled
Sec. 71105. Ensuring deceased providers do not remain enrolled
Sec. 71106. Payment reduction related to certain erroneous excess payments under Medicaid
Sec. 71107. Eligibility redeterminations
Sec. 71108. Revising home equity limit for determining eligibility for long-term care services under the Medicaid program
Sec. 71109. Alien Medicaid eligibility
Sec. 71110. Expansion FMAP for emergency Medicaid

SUBCHAPTER B—PREVENTING WASTEFUL SPENDING
Sec. 71111. Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs
Sec. 71112. Reducing State Medicaid costs
Sec. 71113. Federal payments to prohibited entities

SUBCHAPTER C—STOPPING ABUSIVE FINANCING PRACTICES
Sec. 71114. Sunsetting increased FMAP incentive
Sec. 71115. Provider taxes
Sec. 71116. State directed payments
Sec. 71117. Requirements regarding waiver of uniform tax requirement for Medicaid provider tax
Sec. 71118. Requiring budget neutrality for Medicaid demonstration projects under section 1115

SUBCHAPTER D—INCREASING PERSONAL ACCOUNTABILITY
Sec. 71120. Modifying cost sharing requirements for certain expansion individuals under the Medicaid program

SUBCHAPTER E—EXPANDING ACCESS TO CARE
Sec. 71121. Making certain adjustments to coverage of home or community-based services under Medicaid

CHAPTER 2—MEDICARE

SUBCHAPTER A—STRENGTHENING ELIGIBILITY REQUIREMENTS
Sec. 71201. Limiting Medicare coverage of certain individuals

SUBCHAPTER B—IMPROVING SERVICES FOR SENIORS
Sec. 71202. Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances
Sec. 71203. Expanding and clarifying the exclusion for orphan drugs under the Drug Price Negotiation Program

CHAPTER 3—HEALTH TAX

SUBCHAPTER A—IMPROVING ELIGIBILITY CRITERIA
Sec. 71301. Permitting premium tax credit only for certain individuals
Sec. 71302. Disallowing premium tax credit during periods of medicaid ineligibility due to alien status

SUBCHAPTER B—PREVENTING WASTE, FRAUD, AND ABUSE
Sec. 71303. Requiring verification of eligibility for premium tax credit
Sec. 71304. Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period
Sec. 71305. Eliminating limitation on recapture of advance payment of premium tax credit

SUBCHAPTER C—ENHANCING CHOICE FOR PATIENTS
Sec. 71306. Permanent extension of safe harbor for absence of deductible for telehealth services
Sec. 71307. Allowance of bronze and catastrophic plans in connection with health savings accounts
Sec. 71308. Treatment of direct primary care service arrangements

CHAPTER 4—PROTECTING RURAL HOSPITALS AND PROVIDERS
Sec. 71401. Rural Health Transformation Program

Subtitle C—Increase in debt limit
Sec. 72001. Modification of limitation on the public debt

Subtitle D—Unemployment
Sec. 73001. Ending unemployment payments to jobless millionaires

TITLE VIII—COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS (Index)

Subtitle A—Exemption of certain assets
Sec. 80001. Exemption of certain assets

Subtitle B—Loan Limits
Sec. 81001. Establishment of loan limits for graduate and professional students and parent borrowers; termination of graduate and professional PLUS loans

Subtitle C—Loan Repayment
Sec. 82001. Loan repayment
Sec. 82002. Deferment; forbearance
Sec. 82003. Loan rehabilitation
Sec. 82004. Public service loan forgiveness
Sec. 82005. Student loan servicing

Subtitle D—Pell Grants
Sec. 83001. Eligibility
Sec. 83002. Workforce Pell Grants
Sec. 83003. Pell shortfall
Sec. 83004. Federal Pell Grant exclusion relating to other grant aid

Subtitle E—Accountability
Sec. 84001. Ineligibility based on low earning outcomes

Subtitle F—Regulatory Relief
Sec. 85001. Delay of rule relating to borrower defense to repayment
Sec. 85002. Delay of rule relating to closed school discharges

Subtitle G—Garden of Heroes
Sec. 86001. Garden of Heroes

Subtitle H—Office of Refugee Resettlement
Sec. 87001. Potential sponsor vetting for unaccompanied alien children appropriation

TITLE IX—COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS (Index)

Subtitle A—Homeland security provisions
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

Subtitle B—Governmental affairs provisions
Sec. 90101. FEHB improvements
Sec. 90102. Pandemic Response Accountability Committee
Sec. 90103. Appropriation for the Office of Management and Budget

TITLE X—COMMITTEE ON THE JUDICIARY (Index)

Subtitle A—Immigration and law enforcement matters

PART I—IMMIGRATION FEES
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. 100006. Temporary protected status 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. 100014. Electronic System for Travel Authorization fee
Sec. 100015. Electronic Visa Update System fee
Sec. 100016. Fee for aliens ordered removed in absentia
Sec. 100017. Inadmissible alien apprehension fee
Sec. 100018. Amendment to authority to apply for asylum

PART II—IMMIGRATION AND LAW ENFORCEMENT FUNDING
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

Subtitle B—Judiciary Matters
Sec. 100101. Appropriation to the Administrative Office of the United States Courts
Sec. 100102. Appropriation to the Federal Judicial Center

Subtitle C—Radiation exposure compensation matters
Sec. 100201. Extension of fund
Sec. 100202. Claims relating to atmospheric testing
Sec. 100203. Claims relating to uranium mining
Sec. 100204. Claims relating to Manhattan Project waste
Sec. 100205. Limitations on claims