BBB 2025 Sections

Title	Subtitle	Chapter	Subchapter	Part	Section	Content	explanation	possible_misuses	states_impacted
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle A--Nutrition				SEC. 10101. RE-EVALUATION OF THRIFTY FOOD PLAN.	(a) In General.--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: ``(u) Thrifty Food Plan.-- ``(1) In general.--The te...	This section redefines how the government calculates the basic food budget (the 'Thrifty Food Plan') that sets SNAP benefit levels. It formalizes the specific foods, amounts, and prices used as the ba...	By locking in the Thrifty Food Planâ€™s formulas and restricting updates to a defined schedule, future administrations could delay updates even as food prices or nutrition science changes. This could ...	All states, especially those with high SNAP participation or with higher local food costs (notably Hawaii, Alaska, Guam, and the Virgin Islands), as those regions have special adjustments.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle A--Nutrition				SEC. 10102. MODIFICATIONS TO SNAP WORK REQUIREMENTS FOR ABLE-BODIED	ADULTS. (a) Exceptions.--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: ``(3) Exceptions.--Paragraph (2) shall ...	This section tweaks work requirements for SNAP recipients who are able-bodied adults without dependents. It clarifies who is exempt from work mandates (e.g., youth, seniors, disabled, parents of young...	States or federal officials could use narrow definitions or bureaucratic hurdles to make it harder for eligible individuals to claim exemptions, leading to wrongful denials. Conversely, noncontiguous ...	Noncontiguous statesâ€”primarily Alaska and Hawaiiâ€”will see the biggest impact due to special exemption and enforcement rules. However, all states with sizable Native American or urban Indian populations are also directly affected. All states are indirectly affected by the clarified exemption categories.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle A--Nutrition				SEC. 10103. AVAILABILITY OF STANDARD UTILITY ALLOWANCES BASED ON	RECEIPT OF ENERGY ASSISTANCE. (a) Standard Utility Allowance.--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...	This section specifies that households with elderly or disabled members who receive energy assistance will be considered for standard utility allowances when calculating SNAP eligibility and benefits....	States might interpret or implement these distinctions in ways that disadvantage mixed households or those on the margin of the â€œelderly/disabledâ€ threshold. There could be confusion or disputes a...	All states, but especially those with large elderly or disabled populations who rely on both SNAP and energy assistance programs.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle A--Nutrition				SEC. 10104. RESTRICTIONS ON INTERNET EXPENSES.	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: ``(E) Restrictions on internet expenses.--Any service fee associated with int...	This provision explicitly prohibits using internet connection service fees as part of the 'excess shelter expense' deduction when calculating SNAP benefits. In effect, households cannot count their in...	By excluding internet costs, this could penalize households that rely on the internet for work, education, or accessing benefits, especially in rural or underserved areas where such costs are high. St...	All states, but the burden falls heaviest on rural states, low-income urban areas, and places where internet service is a significant expense.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle A--Nutrition				SEC. 10105. MATCHING FUNDS REQUIREMENTS.	(a) In General.--Section 4(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 2013(a)) is amended-- (1) by striking ``(a) Subject to'' and inserting the following: ``(a) Program.-- ``(1) Establishment...	This section ties the share of federal vs. state funding for SNAP benefits to a stateâ€™s payment error rate. States with low error rates receive more generous federal funding; states with higher erro...	States under financial strain might cut administrative resources or rush eligibility decisions, worsening error rates and leading to higher state costs in a vicious cycle. Alternatively, states might ...	All states, but especially those with chronic SNAP administrative issues, high error rates, or budget constraintsâ€”often states with overburdened or underfunded social services.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle A--Nutrition				SEC. 10106. ADMINISTRATIVE COST SHARING.	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, ...	This section changes the federal reimbursement rate for statesâ€™ administrative costs for SNAP. Through fiscal year 2026, the rate remains 50%. Beginning in fiscal year 2027, it drops to 25%. This wi...	States may respond to lower reimbursements by reducing administrative staff or cutting back on services and oversight to save costs, potentially leading to more errors, delays, or difficulties for SNA...	All states, but especially those with limited budgets or heavy SNAP caseloads. The impact will be more severe in states that are already under-resourced or have higher-than-average administrative costs.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle A--Nutrition				SEC. 10107. NATIONAL EDUCATION AND OBESITY PREVENTION GRANT PROGRAM.	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 y...	This section limits the National Education and Obesity Prevention Grant Program's authorized funding period, ending it after fiscal year 2025 instead of continuing indefinitely. After 2025, the progra...	Policymakers could quietly let the program expire by not reauthorizing funding, reducing public health programming without direct accountability. States or advocacy groups might be caught off guard, s...	All states, especially those relying heavily on federal grants for nutrition education and obesity prevention initiatives.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle A--Nutrition				SEC. 10108. ALIEN SNAP ELIGIBILITY.	Section 6(f) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(f)) is amended to read as follows: ``(f) No individual who is a member of a household otherwise eligible to participate in the supplem...	This provision tightens eligibility rules for non-citizens in SNAP. Only U.S. citizens, legal permanent residents, specific humanitarian cases (like Cuban/Haitian entrants), and residents under a Comp...	States or local offices could inconsistently interpret complex immigration categories, mistakenly denying benefits to eligible immigrants or families. Conversely, households could attempt to conceal i...	All states, but especially those with large immigrant populations, including states like California, Texas, Florida, and New York.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle B--Forestry				SEC. 10201. RESCISSION OF AMOUNTS FOR FORESTRY.	The unobligated balances of amounts appropriated by the following provisions of Public Law 117-169 are rescinded: (1) Paragraphs (3) and (4) of section 23001(a) (136 Stat. 2023). (2) Paragraphs (1) th...	This section takes back (rescinds) federal funding previously allocated for forestry projects under the listed sections of the 2022 law. Any money not yet spent is canceled and will not be available f...	Agencies might rush to obligate funds before rescission takes effect, possibly leading to hasty or inefficient spending. States or contractors expecting this money could find projects defunded unexpec...	All states, but especially those with major forestry programs or that received large allocations under Public Law 117-169.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10301. EFFECTIVE REFERENCE PRICE; REFERENCE PRICE.	(a) Effective Reference Price.--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''. ...	This section raises the reference prices for a long list of major crops starting in 2025 (e.g., wheat, corn, rice, soybeans). Reference prices are the baseline used to determine whether farmers qualif...	Raising reference prices could incentivize farmers to keep planting subsidized crops regardless of market demand, possibly distorting planting decisions and leading to oversupply. Large agribusinesses...	All states with significant row crop agriculture, especially Midwest and Southern statesâ€”like Iowa, Illinois, Nebraska, Kansas, Arkansas, and Texas.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10302. BASE ACRES.	Section 1112 of the Agricultural Act of 2014 (7 U.S.C. 9012) is amended-- (1) in subsection (d)(3)(A), by striking ``2023'' and inserting ``2031''; and (2) by adding at the end the following: ``(e) Ad...	This section extends the current system for determining 'base acres'â€”the land eligible for subsidy programsâ€”through 2031, and allows for up to 30 million new base acres to be allocated. It sets a ...	Farms could attempt to manipulate records or plant minimally just to qualify for new base acres. Large landowners may benefit disproportionately, potentially crowding out smaller or diversified operat...	All states with significant crop farmingâ€”Midwest, South, and any region where crop diversification or land use shifts are common.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10303. PRODUCER ELECTION.	(a) In General.--Section 1115 of the Agricultural Act of 2014 (7 U.S.C. 9015) is amended-- (1) in subsection (a), in the matter preceding paragraph (1), by striking ``2023'' and inserting ``2031''; (2...	This section extends the period in which farmers can choose between different types of federal crop insurance coverage and subsidy programs through 2031, and clarifies that, for 2025, they will receiv...	Farmers may attempt to game the system by selecting whichever option guarantees them the largest payout each year, potentially leading to increased program costs. The complexity may disadvantage small...	All states with commodity crop production TITLE I--COMMITTEE ON AGRICULTURE
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10304. PRICE LOSS COVERAGE.	Section 1116 of the Agricultural Act of 2014 (7 U.S.C. 9016) is amended-- (1) in subsection (a)(2), in the matter preceding subparagraph (A), by striking ``2023'' and inserting ``2031''; (2) in subsec...
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10305. AGRICULTURE RISK COVERAGE.	Section 1117 of the Agricultural Act of 2014 (7 U.S.C. 9017) is amended-- (1) in subsection (a), in the matter preceding paragraph (1), by striking ``2023'' and inserting ``2031''; (2) in subsection (...	This section extends the Agriculture Risk Coverage (ARC) program through 2031, lowers the benchmark revenue used for payout calculations starting in 2025, and raises the coverage gap for those years. ...	The lower benchmark and higher gap could leave some farmers with less financial protection than in past years, especially during extended market downturns. Some might try to maximize eligibility by ad...	All states with significant commodity crop productionâ€”especially Midwest, Plains, and Delta states.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10306. EQUITABLE TREATMENT OF CERTAIN ENTITIES.	(a) In General.--Section 1001 of the Food Security Act of 1985 (7 U.S.C. 1308) is amended-- (1) in subsection (a)-- (A) by redesignating paragraph (5) as paragraph (6); and (B) by inserting after para...	This section revises definitions to treat certain business structures (like LLCs, S corps, and partnerships) as 'qualified pass-through entities' for the purposes of federal farm program payments, rem...	Complex ownership structures might be used to maximize payments or evade caps, especially among large or multi-family farming operations. Some loopholes could be exploited to increase total subsidy re...	All states with commercial farm operations organized as partnerships, LLCs, S corps, or joint venturesâ€”especially where farm consolidation and large-scale business structures are common.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10307. PAYMENT LIMITATIONS.	Section 1001 of the Food Security Act of 1985 (7 U.S.C. 1308) is amended-- (1) in subsection (b)-- (A) by striking ``The'' and inserting ``Subject to subsection (i), the''; and (B) by striking ``$125,...
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10308. ADJUSTED GROSS INCOME LIMITATION.	Section 1001D(b) of the Food Security Act of 1985 (7 U.S.C. 1308- 3a(b)) is amended-- (1) in paragraph (1), by striking ``paragraph (3)'' and inserting ``paragraphs (3) and (4)''; and (2) by adding at...	This section increases the annual cap on federal farm program payments to $155,000 (from $125,000), with automatic annual inflation adjustments starting in 2025. The cap applies to payments to individ...	Larger farms may split their operations among multiple family members or business entities to multiply the cap and maximize subsidies. Some may use creative structuring to bypass the limits, resulting...	All states, especially those with large-scale farm operationsâ€”Midwest, Plains, and Delta regions.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10309. MARKETING LOANS.	(a) Availability of Nonrecourse Marketing Assistance Loans for Loan Commodities.--Section 1201(b)(1) of the Agricultural Act of 2014 (7 U.S.C. 9031(b)(1)) is amended by striking ``2023'' and inserting...	This section clarifies the adjusted gross income (AGI) eligibility rules for farm program payments and adds an exception: If at least 75% of a person's or entityâ€™s gross income comes from farming, r...	Producers could shift or reclassify income to meet the 75% threshold, possibly using creative accounting or structuring business activities to maximize eligibility for exceptions. Complex or loosely d...	All states, especially those with diversified or vertically integrated agricultural businesses.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10310. REPAYMENT OF MARKETING LOANS.	Section 1204 of the Agricultural Act of 2014 (7 U.S.C. 9034) is amended-- (1) in subsection (b)-- (A) by redesignating paragraph (1) as subparagraph (A) and indenting appropriately; (B) in the matter ...	This section extends the federal marketing loan program for major crops through 2031 and sets new loan rates for 2026â€“2031 (e.g., $3.72/bushel for wheat, $2.42/bushel for corn, etc.). It also update...	Farmers may use the loans for cash flow even if they do not need them for actual marketing risk. Setting loan rates above market prices could distort planting decisions or encourage overproduction. Lo...	All states with significant crop production and storage, especially major producers of wheat, corn, soybeans, cotton, and peanuts.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10311. ECONOMIC ADJUSTMENT ASSISTANCE FOR TEXTILE MILLS.	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: ``(2) Value of assistance.--The value of the assistance provided un...	This section updates how farmers repay federal marketing assistance loans for crops like rice and cotton. It requires the repayment rate to be either the loan rate or the prevailing world market price...	Producers could time repayments to maximize refunds if they anticipate price drops, or potentially manipulate reported prices or transactions to benefit from the most favorable repayment rates. Comple...	All states, with particular impact in states producing rice and cotton (e.g., Arkansas, Texas, Mississippi, California).
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10312. SUGAR PROGRAM UPDATES.	(a) Loan Rate Modifications.--Section 156 of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. 7272) is amended-- (1) in subsection (a)-- (A) in paragraph (4), by striking ``and'' a...	This section increases the value of federal economic adjustment assistance to U.S. textile mills that use domestic cotton, raising the payment from 3 cents to 5 cents per pound starting in August 2025...	Textile mills could overstate the amount of domestic cotton used, or shift sourcing/paperwork to maximize eligibility and payments. Larger mills may benefit disproportionately, with smaller operations...	Primarily impacts Southern states with major textile industries and cotton processingâ€”North Carolina, Georgia, South Carolina, Alabama, Mississippi, Texas.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10313. DAIRY POLICY UPDATES.	(a) Dairy Margin Coverage Production History.-- (1) Definition.--Section 1401(8) of the Agricultural Act of 2014 (7 U.S.C. 9051(8)) is amended by striking ``when the participating dairy operation firs...	This section raises government support loan rates for sugar (raw cane and refined beet) through 2031, boosts storage payment rates, and modernizes how beet sugar allotments and tariff-rate quota short...	Large processors might consolidate to maximize quotas or storage payments. Importers could attempt to relabel or reclassify sugar to exploit regulatory gaps. There may be tension with trade partners o...	All states with sugar production, especially Louisiana, Florida, Texas, Minnesota, North Dakota, and beet/cane sugar regions. Trade partners exporting sugar to the U.S. may also be impacted.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle C--Commodities				SEC. 10314. IMPLEMENTATION.	Section 1614(c) of the Agricultural Act of 2014 (7 U.S.C. 9097(c)) is amended by adding at the end the following: ``(5) Further funding.--The Secretary shall make available to carry out subtitle C of ...	Updates the Dairy Margin Coverage (DMC) program by raising the annual milk production limit for lower premiums and coverage to 6 million pounds (from 5 million), modernizes the way production history ...	Larger dairies could try to split operations or adjust reporting to fit within the lower premium limit. Manipulation of production history could allow some to unfairly benefit. Complex rules may be ex...	Most impactful in dairy states: Wisconsin, California, New York, Pennsylvania, Idaho, Minnesota, Michigan. Smaller and mid-size producers benefit most.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle D--Disaster Assistance Programs				SEC. 10401. SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE.	(a) Livestock Indemnity Payments.--Section 1501(b) of the Agricultural Act of 2014 (7 U.S.C. 9081(b)) is amended-- (1) by striking paragraph (2) and inserting the following: ``(2) Payment rates.-- ``(...	Provides $50 million in new federal funding for subtitle C commodity programs, with targeted allocations for surveys of dairy production costs, product yields, and a study on sugar market conditions. ...	Funding could be reallocated to less-urgent uses, or reporting requirements could be manipulated to under- or over-report costs, affecting future program funding and policy decisions. Risk of bureaucr...	All states, especially those with large dairy and sugar industries. Most direct effect on USDA, data contractors, and producers required to report.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle E--Crop Insurance				SEC. 10501. BEGINNING FARMER AND RANCHER BENEFIT.	(a) Definitions.-- (1) In general.--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''. (2) Conforming amendment.--Section 522(...	Amends the Federal Crop Insurance Act to extend the definition of a 'beginning farmer or rancher' from 5 to 10 years and increases premium assistance (extra discounts for first 4 years). Expands suppo...	Potential for fraud through over-reporting of losses (especially unborn livestock), manipulating eligibility for higher rates, or misreporting losses. New criteria could be inconsistently enforced, es...	All states with livestock, bee, or tree farming. Especially important in disaster-prone, drought-affected, and livestock-heavy states: Texas, Oklahoma, Nebraska, California, Florida, Georgia, and Midwestern/Western regions.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle E--Crop Insurance				SEC. 10502. AREA-BASED CROP INSURANCE COVERAGE AND AFFORDABILITY.	(a) Coverage Level.--Section 508(c)(4) of the Federal Crop Insurance Act (7 U.S.C. 1508(c)(4)) is amended-- (1) in subparagraph (A), by striking clause (ii) and inserting the following: ``(ii) may be ...	Raises coverage limits for individual and area-based crop insurance: now up to 95% for area coverage, and increases premium subsidies from 65% to 80% on certain plans. Also lowers the minimum number o...	Could encourage some to reconstitute or 'reset' farms to repeatedly qualify as 'beginning,' especially in families or closely-held entities. May encourage paperwork gamesmanship to extend eligibility ...	All states, especially those with a growing population of new/beginning farmersâ€”Midwest, West, Southern states, and regions with farmer turnover.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle E--Crop Insurance				SEC. 10503. ADMINISTRATIVE AND OPERATING EXPENSE ADJUSTMENTS.	Section 508(k) of the Federal Crop Insurance Act (7 U.S.C. 1508(k)) is amended by adding at the end the following: ``(10) Additional expenses.-- ``(A) In general.--Beginning with the 2026 reinsurance ...	Increases administrative and operating expense reimbursements for crop insurers, especially in states with high loss ratios and for specialty crops (like fruits, vegetables, nuts). Mandates minimum re...	Producers may take on excessive risk, knowing losses are heavily subsidized. 'Moral hazard' where insurance changes production incentives. May result in larger payouts to big producers or concentratio...	All states, but especially those with widespread crop production and areas prone to systemic risk: Midwest (corn/soy), Plains (wheat), South (cotton, rice), and California.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle E--Crop Insurance				SEC. 10504. PREMIUM SUPPORT.	Section 508(e)(2) of the Federal Crop Insurance Act (7 U.S.C. 1508(e)(2)) is amended-- (1) in subparagraph (C)(i), by striking ``64'' and inserting ``69''; (2) in subparagraph (D)(i), by striking ``59...	Raises federal premium support percentages for various crop insurance coverage bands. Producers now get a larger share of their premiums subsidized (e.g., top-tier coverage goes from 64% to 69%, etc.)...	Could incentivize insurers to overconcentrate in high-loss states or favor specialty contracts due to higher reimbursement, potentially distorting the market. Risk of lobbying for further special carv...	All states, but specialty crop states (California, Florida, Washington, Michigan) and disaster-prone/high-loss ratio states (Texas, Oklahoma, Louisiana, etc.) benefit most.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle E--Crop Insurance				SEC. 10505. PROGRAM COMPLIANCE AND INTEGRITY.	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-- ``(A)...	Raises the annual funding cap for program compliance and integrity efforts (auditing, investigations) from $4 million to $6 million per year starting in 2026. This is meant to strengthen enforcement, ...	Can lead to over-insurance or riskier farming practices ('moral hazard'), especially among larger or well-capitalized operations. May disproportionately benefit large farms, and reduce incentives for ...	All states; especially regions with intensive crop production and historical crop insurance usage: Midwest, Great Plains, California, Mississippi Delta.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle E--Crop Insurance				SEC. 10506. REVIEWS, COMPLIANCE, AND INTEGRITY.	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 o...	Increases funding for in-depth reviews, compliance checks, and integrity investigations in the crop insurance program from the current level to $10 million per year starting in 2026. This reflects the...	More enforcement could be selectively applied or politicized. Still may be under-resourced for the scale of federal crop insurance, or may incentivize 'box-checking' audits that miss deeper problems.	All states; applies nationwide but especially important where fraud, abuse, or program complexity is highest.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle E--Crop Insurance				SEC. 10507. POULTRY INSURANCE PILOT PROGRAM.	Section 523 of the Federal Crop Insurance Act (7 U.S.C. 1523) is amended by adding at the end the following: ``(j) Poultry Insurance Pilot Program.-- ``(1) In general.--Notwithstanding subsection (a)(...	Creates a pilot insurance program for contract poultry growers covering extreme weather-related spikes in utility costs (gas, electric, water, etc.), using index-based insurance. Stakeholders will hel...	If not targeted effectively, may result in more paperwork but not better oversight. Alternatively, could lead to aggressive investigations that discourage participation or penalize technical errors ov...	All states; greatest impact where compliance risk is highâ€”areas with large, complex, or new insurance programs.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle F--Additional Investments in Rural America				SEC. 10601. CONSERVATION.	(a) In General.--Section 1241(a) of the Food Security Act of 1985 (16 U.S.C. 3841(a)) is amended-- (1) in paragraph (2), by striking subparagraphs (A) through (F) and inserting the following: ``(A) $6...	Massive multi-year increases in federal funding for conservation programs, regional conservation partnerships, source water protection, voluntary public access/habitat programs, watershed and flood pr...	May incentivize overreliance on insurance for utility management or create loopholes if indices do not accurately reflect losses. Risk of moral hazard if poorly monitored. Large integrators may domina...	Especially affects states with major poultry production: Georgia, Arkansas, Alabama, North Carolina, Mississippi, Texas, and others in the Southeast.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle F--Additional Investments in Rural America				SEC. 10602. SUPPLEMENTAL AGRICULTURAL TRADE PROMOTION PROGRAM.	(a) In General.--The Secretary of Agriculture shall carry out a program to encourage the accessibility, development, maintenance, and expansion of commercial export markets for United States agricultu...	Establishes a permanent $285 million/year program to expand and develop export markets for U.S. agricultural commodities. The goal is to support American farmers by helping them reach and compete in i...	Potential for inefficient spending, 'use it or lose it' funding mentalities, and local corruption if not transparently managed. May encourage waste or overlap. Grant funding could disproportionately b...	Nationwide, but with concentrated impact in rural and agricultural regionsâ€”especially in states with large farm, water, or habitat needs.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle F--Additional Investments in Rural America				SEC. 10603. NUTRITION.	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''.	Extends funding authorization for The Emergency Food Assistance Program (TEFAP) from 2024 through 2031, ensuring continued support for food banks and emergency food providers to serve low-income popul...	Funds could be steered toward politically connected commodities or exporters. Risks exist of subsidizing uncompetitive industries, or foreign partners exploiting predictable U.S. support.	All states, but especially major exporters: Midwest (corn, soybeans), California (fruits, nuts), Southern states (cotton, poultry, rice), and other export-oriented regions.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle F--Additional Investments in Rural America				SEC. 10604. RESEARCH.	(a) Urban, Indoor, and Other Emerging Agricultural Production Research, Education, and Extension Initiative.--Section 1672E(d)(1)(B) of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U....	Significant new multi-year investments in agricultural research: boosts to urban/agtech, increased funding for the Foundation for Food and Agriculture Research, scholarships for students at historical...	If oversight is lax, some providers may overstate need or misuse resources. Potential for funds to be concentrated in politically favored areas.	All states, with greatest impact in areas with high food insecurity or economic distress.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle F--Additional Investments in Rural America				SEC. 10605. ENERGY.	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''.	Extends the authorization for the Bioenergy Program for Advanced Biofuels through 2031, continuing incentives for producers of advanced biofuels from renewable sources. Supports rural economic growth,...	Potential for politically influenced grant awards, misallocation, or 'grant farming' by well-resourced institutions. Risks that funding is not equitably distributed or that projects are selected based...	All states, but especially benefits urban areas, historically Black institutions (mainly in the South), and regions with specialty crops or advanced research capacity.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle F--Additional Investments in Rural America				SEC. 10606. HORTICULTURE.	(a) Plant Pest and Disease Management and Disaster Prevention.-- Section 420(f) of the Plant Protection Act (7 U.S.C. 7721(f)) is amended-- (1) in paragraph (5), by striking ``and'' at the end; (2) by...	Expands federal funding and grant programs for horticulture, specialty crops, and organic agriculture. Increases budgets for plant pest/disease prevention, specialty crop grants, organic market data, ...	Subsidies may go to less-efficient or non-viable producers. Risk of market distortion, waste, or environmental harm if non-sustainable sources are incentivized. Potential for lobbying to shape definit...	Most significant in rural/agricultural states with biofuel industries: Midwest (corn, soybeans), South, and any state with bioenergy projects.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY	Subtitle F--Additional Investments in Rural America				SEC. 10607. MISCELLANEOUS.	(a) Animal Disease Prevention and Management.--Section 10409A(d)(1) of the Animal Health Protection Act (7 U.S.C. 8308a(d)(1)) is amended-- (1) in subparagraph (B)-- (A) in the heading, by striking ``...	Substantially extends/boosts funding for animal disease management, sheep marketing, cotton/wool trust funds, wool research, and citrus disease research through 2031. Allocates specific sums to animal...	Programs could be monopolized by large or well-connected growers/processors. Grant stacking, double-dipping, or vague project outcomes are possible. Overfunding could crowd out small or emerging compe...	All states, but especially California, Florida, Washington, and other leading specialty crop/organic regions.
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20001. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR	IMPROVING THE QUALITY OF LIFE FOR MILITARY PERSONNEL. (a) Appropriations.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of a...	Appropriates tens of billions in additional funds through 2029 for military housing, health care, bonuses, family services, education, infrastructure, and modernization across all military branches. T...	If not carefully monitored, large sums for animal disease and commodity trust funds could be subject to fraud, padding, or be used to protect favored industry groups. Risk of misdirected research fund...	All states, but concentrated impact in livestock-heavy, citrus, sheep, cotton, and wool-producing states (e.g., Texas, California, Florida, Southeast, Midwest).
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20002. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR	SHIPBUILDING. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remai...	Authorizes unprecedented, multi-year federal investment (tens of billions) in shipbuilding, naval workforce development, shipyard modernization, and advanced naval technologiesâ€”including submarines,...	Funds could be wasted if oversight is weakâ€”e.g., overcharging for housing upgrades, low-impact education programs, or misallocation of incentive bonuses. Privatized housing expansion could be exploi...	All states with military bases or significant DoD presence, especially those with large Army, Navy, Air Force, Marine Corps, or Space Force installations.
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20003. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR	INTEGRATED AIR AND MISSILE DEFENSE. (a) Next Generation Missile Defense Technologies.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 20...	Appropriates vast sums for advanced missile defense (including space-based sensors, hypersonic defense, directed energy, and test facilities), with layered investments in next-generation technologies ...	Such massive allocations risk supplier fraud, cost overruns, and mismanagement. Advanced manufacturing and automation investments could disrupt traditional shipyard workforces. Increased reliance on p...	Major impact in coastal states with large shipbuilding industries (Virginia, California, Mississippi, Maine, Connecticut) and supporting manufacturing regions.
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20004. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR	MUNITIONS AND DEFENSE SUPPLY CHAIN RESILIENCY. (a) Appropriations.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any mone...	Enormous R&D budgets could be funneled to favored vendors, wasted on failed projects, or result in overlapping/duplicative efforts. Rapid development cycles may outpace oversight. Civilian and environ...	Enormous R&D budgets could be funneled to favored vendors, wasted on failed projects, or result in overlapping/duplicative efforts. Rapid development cycles may outpace oversight. Civilian and environ...	All states, but especially those with missile defense infrastructure, defense R&D hubs, shipyards, and Indo-Pacific military presence (Alaska, Hawaii, California, Alabama, Mississippi, and others).
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20005. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR SCALING	LOW-COST WEAPONS INTO PRODUCTION. (a) Appropriations.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Trea...	This section provides massive funding increases for a broad range of munitions, missile, and supply chain resiliency initiatives. The goal is to expand U.S. missile production, critical minerals stock...		All states, but especially those with large defense, aerospace, missile, or manufacturing sectorsâ€”e.g., Alabama, California, Texas, Virginia, and regions with a major DoD footprint or critical minerals resources.
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20006. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR	IMPROVING THE EFFICIENCY AND CYBERSECURITY OF THE DEPARTMENT OF DEFENSE. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any...
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20007. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR AIR	SUPERIORITY. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain...
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20008. ENHANCEMENT OF RESOURCES FOR NUCLEAR FORCES.	(a) DOD Appropriations.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriate...
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20009. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES TO IMPROVE	CAPABILITIES OF UNITED STATES INDO-PACIFIC COMMAND. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasur...
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20010. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR	IMPROVING THE READINESS OF THE DEPARTMENT OF DEFENSE. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treas...		Large infusions risk inefficient spending, with depots or contractors overbilling or pushing costly upgrades. Priority on â€œreadinessâ€ can sometimes mask pork-barrel projects for local bases. Exped...	All states, especially those with large depots, air bases, and Army, Navy, or Marine Corps maintenance facilities. National Guard readiness funding impacts every state.
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20011. IMPROVING DEPARTMENT OF DEFENSE BORDER SUPPORT AND COUNTER-	DRUG MISSIONS. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to rema...	Sweeping investments to modernize, repair, and sustain readiness across all branches, with targeted funds for depot upgrades, spares, new vehicle procurement, aviation upgrades, and Special Operations...	Blurs lines between military and civilian law enforcement; risk of â€œmission creepâ€ and overuse of military for civil operations. Detention of migrants on DoD property could raise legal, human righ...	Southwest border states (Texas, Arizona, California, New Mexico) most affected, but operational and legal precedent may impact border and non-border states over time.
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20012. DEPARTMENT OF DEFENSE OVERSIGHT.	In addition to amounts otherwise available, there is appropriated to the Inspector General of the Department of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriate...	Provides $1B for DoD border and counter-narcotics support: military deployment, logistics, operations, and constructionâ€”including detention facilities. Directs the Pentagon to reinforce civil author...	The scope of oversight may be too limited relative to the scale of new programs. The Inspector Generalâ€™s findings could be ignored or suppressed, or oversight could be undercut by pressure from cont...	All states (federal/national oversight), but with particular scrutiny on major procurement centers, IT/data hubs, and supply chain chokepoints.
TITLE II--COMMITTEE ON ARMED SERVICES					SEC. 20013. MILITARY CONSTRUCTION PROJECTS AUTHORIZED.	(a) Authorization of Appropriations.--Funds are hereby authorized to be appropriated for military construction, land acquisition, and military family housing functions of each military department (as ...	Directs $10M to DoD Inspector General for oversightâ€”specifically to monitor technology interdependencies, data management, and supply chain vulnerabilities for all new spending in this title. Aims t...	Without strict oversight, construction funds risk being allocated for politically-motivated projects or earmarked for non-essential facilities. Pressure to â€œspend fastâ€ could result in cost overru...	All states with active duty bases or planned expansion. High impact in states with large or growing military footprints, housing needs, or land acquisition.
TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS					SEC. 30001. FUNDING CAP FOR THE BUREAU OF CONSUMER FINANCIAL	PROTECTION. 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''.	Authorizes a new round of military construction, land acquisition, and family housing spending for all branches. Requires the military departments to submit detailed, project-by-project spending plans...
TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS					SEC. 30002. RESCISSION OF FUNDS FOR GREEN AND RESILIENT RETROFIT	PROGRAM FOR MULTIFAMILY HOUSING. The unobligated balances of amounts made available under section 30002(a) of the Act entitled ``An Act to provide for reconciliation pursuant to title II of S. Con. Re...	Cuts the funding cap for the Consumer Financial Protection Bureau (CFPB) from 12% to 6.5% of the Federal Reserveâ€™s total operating expenses. This sharply limits the agencyâ€™s annual budget and its ...	Funding reduction may weaken consumer oversight, delay responses to financial abuses, and encourage regulatory capture. Politically-motivated cuts could starve the CFPB of resources, impeding its core...	All states, but disproportionately affects lower-income consumers, military families, and seniorsâ€”groups most likely to rely on CFPB protections.
TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS					SEC. 30003. SECURITIES AND EXCHANGE COMMISSION RESERVE FUND.	(a) In General.--Section 4 of the Securities Exchange Act of 1934 (15 U.S.C. 78d) is amended-- (1) by striking subsection (i); and (2) by redesignating subsections (j) and (k) as subsections (i) and (...	Cancels previously authorized but unspent funding for the Green and Resilient Retrofit Program, which supported energy efficiency and climate resilience upgrades in multifamily housing.	Rescinded funds may halt or delay vital retrofits, particularly in low-income housing, increasing risks from heat waves, storms, and high utility costs. Developers or property managers counting on the...	Urban centers and regions prone to climate risks (e.g., coastal states, Sunbelt cities, Midwest) with significant multifamily and affordable housing stocks.
TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS					SEC. 30004. APPROPRIATIONS FOR DEFENSE PRODUCTION ACT.	In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of amounts not otherwise appropriated, $1,000,000,000, to remain available until September 30, 2027, to carr...	Abolishes the SECâ€™s Reserve Fund after October 1, 2025, ending its flexibility to self-fund tech upgrades or emergency actions. Future whistleblower awards will remain protected, but most unspent fu...	Eliminating the fund may slow the SECâ€™s ability to respond quickly to cyber threats, market volatility, or tech failures. Politicization of appropriations could delay or block critical IT upgrades. ...	National impactâ€”especially relevant for financial hubs (New York, Chicago, SF) and any state with SEC-regulated entities or public investors.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40001. COAST GUARD MISSION READINESS.	(a) In General.--Chapter 11 of title 14, United States Code, is amended by adding at the end the following: ``Subchapter V--Coast Guard Mission Readiness ``Sec. 1181. Special appropriations ``In addit...	Provides $1B for the Defense Production Actâ€”funds can be used to boost domestic manufacturing of critical goods (microchips, medical supplies, energy equipment, military gear) to address shortages, ...	Funding could be steered to favored industries or politically connected companies under the guise of â€œnational security.â€ Lack of transparency or oversight could foster cronyism or waste. Sudden p...	Nationwide, but high impact for regions with defense, tech, or manufacturing sectorsâ€”Midwest, Sunbelt, major industrial states, and supply chain chokepoints.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40002. SPECTRUM AUCTIONS.	(a) Definitions.--In this section: (1) Assistant secretary.--The term ``Assistant Secretary'' means the Assistant Secretary of Commerce for Communications and Information. (2) Commission.--The term ``...	Massive one-time funding for the Coast Guardâ€”$24.6Bâ€”aimed at modernizing and expanding its entire operational footprint, from aircraft and vessels to icebreaking, cyber, and Arctic capabilities. S...	The rapid procurement authority may encourage sole-source contracts or reduce oversight, risking cost overruns, corruption, or poorly designed assets. Fast-tracked spending could overwhelm existing pr...	All states (especially coastal), with highest impact in border states, Alaska, Gulf Coast, Great Lakes, and Arctic regions. Indirectly affects U.S. maritime industries and climate-affected coastal populations.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40003. AIR TRAFFIC CONTROL IMPROVEMENTS.	(a) In General.--For the purpose of the acquisition, construction, sustainment, and improvement of facilities and equipment necessary to improve or maintain aviation safety, in addition to amounts oth...	Sets up long-term roadmap to auction large swaths of federally held radio spectrum, driving more wireless broadband and 5G/6G/IoT deployment. Designed to generate Treasury revenue and improve U.S. com...	Big wireless providers may dominate auctions, squeezing out smaller ISPs or rural carriers. National security exclusions could be abused to favor government/defense interests over open competition. Fa...	Nationwide, but especially impacts urban/metropolitan regions hungry for new wireless capacity, defense-heavy states, and rural areas dependent on spectrum policy for future broadband expansion.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40004. SPACE LAUNCH AND REENTRY LICENSING AND PERMITTING USER	FEES. (a) In General.--Chapter 509 of title 51, United States Code, is amended by adding at the end the following new section: ``Sec. 50924. Space launch and reentry licensing and permitting user fees...	Infuses tens of billions into overhauling U.S. air traffic control, replacing aging radar and telecoms, constructing new control centers, and consolidating facilities for safety and efficiency. Mandat...	Rapid closures/consolidation of ARTCC/TRACON centers could trigger labor disputes, local job losses, and transitional safety gaps. Large contracts for high-tech upgrades are prone to cost overruns, fa...	All statesâ€”direct impact on regions with high-density airports (NYC, Chicago, Atlanta, Dallas, LA, Miami), but also critical for rural/remote communities and the entire U.S. flying public.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40005. MARS MISSIONS, ARTEMIS MISSIONS, AND MOON TO MARS PROGRAM.	(a) In General.--Chapter 203 of title 51, United States Code, is amended by adding at the end the following: ``Sec. 20306. Special appropriations for Mars missions, Artemis missions, and Moon to Mars ...	Introduces new user fees on commercial space launches, escalating each year, to fund the FAAâ€™s Office of Commercial Space Transportation. Seeks to ensure that private launch companies contribute dir...	Fee increases may disadvantage smaller/newer launch firms, possibly consolidating the market for large incumbents. Aggressive escalation could push launches offshore if U.S. fees exceed global norms. ...	All states, but especially affects space launch hubs (Florida, Texas, California, Alaska, Virginia). Economic effects ripple through supply chains and local economies supporting space activities.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40006. CORPORATE AVERAGE FUEL ECONOMY CIVIL PENALTIES.	(a) In General.--Section 32912 of title 49, United States Code, is amended-- (1) in subsection (b), in the matter preceding paragraph (1), by striking ``$5'' and inserting ``$0.00''; and (2) in subsec...	AND MOON TO MARS PROGRAM.	Major contracts could become targets for cost overruns, schedule slips, or vendor capture. Earmarked funds for specific centers may favor local interests over merit or national priorities. Requirement...	All states (esp. MS, FL, TX, AL, LA) with direct economic impact for NASA centers, contractors, and STEM/space workforce; symbolic and strategic value nationwide and internationally.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40007. PAYMENTS FOR LEASE OF METROPOLITAN WASHINGTON AIRPORTS.	Section 49104(b) of title 49, United States Code, is amended to read as follows: ``(b) Payments.-- ``(1) In general.--Subject to paragraph (2), under the lease, the Airports Authority must pay to the ...	Removes monetary penalties for automakers failing to meet federal fleetwide fuel efficiency standards (CAFE), sharply weakening the regulatory 'stick' that encourages higher vehicle fuel economy and e...	Auto manufacturers may freely underperform on fuel efficiency targets, knowing there are no financial consequences. Opens door to industry lobbying for weaker future standards. Could disadvantage comp...	Nationwide; affects all consumers (higher fuel costs, pollution), U.S. auto industry, and states with major manufacturing or poor air quality. Strongest negative impact on urban areas and states with strict climate goals (CA, NY, MA).
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40008. RESCISSION OF CERTAIN AMOUNTS FOR THE NATIONAL OCEANIC AND	ATMOSPHERIC ADMINISTRATION. Any unobligated balances of amounts appropriated or otherwise made available by sections 40001, 40002, 40003, and 40004 of Public Law 117- 169 (136 Stat. 2028) are hereby r...	Substantially increases the annual federal lease payment for Washington National and Dulles Airports, reflecting inflation and higher land values, and requires ten-year reviews to prevent stagnation. ...		Primarily impacts DC, VA, and MD, but also affects all U.S. travelers using these major air hubs and their local economies.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40009. REDUCTION IN ANNUAL TRANSFERS TO TRAVEL PROMOTION FUND.	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''.	Immediately pulls back all unspent funding from NOAA allocated by the Inflation Reduction Act (Public Law 117-169) for climate, science, and resilience programs. The move aims to reduce federal spendi...		All states, especially coastal or disaster-prone regions relying on NOAA services, and science/research communities dependent on federal climate and weather funding.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40010. TREATMENT OF UNOBLIGATED FUNDS FOR ALTERNATIVE FUEL AND	LOW-EMISSION AVIATION TECHNOLOGY. Out of the amounts made available by section 40007(a) of title IV of Public Law 117-169 (49 U.S.C. 44504 note), any unobligated balances of such amounts are hereby re...	Cuts the federal annual transfer to the Travel Promotion Fund (which supports Brand USAâ€™s U.S. tourism marketing efforts) from $100M to $20M, a dramatic 80% reduction. This substantially curtails fu...		All states, especially major tourism destinations (FL, NV, CA, NY, HI, etc.), and businesses dependent on international visitors.
TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION					SEC. 40011. RESCISSION OF AMOUNTS APPROPRIATED TO PUBLIC WIRELESS	SUPPLY CHAIN INNOVATION FUND. Of the unobligated balances of amounts made available under section 106(a) of the CHIPS Act of 2022 (Public Law 117-167; 136 Stat. 1392), $850,000,000 are permanently res...	Pulls back (rescinds) any unspent funds previously allocated for alternative fuel and low-emission aviation technology, halting progress on green aviation initiatives if funds werenâ€™t already obliga...		All states, but especially those with large aerospace sectors or airports involved in green aviation R&D (WA, CA, TX, FL, OH, etc.).
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle A--Oil and Gas Leasing				SEC. 50101. ONSHORE OIL AND GAS LEASING.	(a) Repeal of Inflation Reduction Act Provisions.-- (1) Onshore oil and gas royalty rates.--Subsection (a) of section 50262 of Public Law 117-169 (136 Stat. 2056) is repealed, and any provision of law...	Restores pre-Inflation Reduction Act law for onshore oil and gas leasing, repealing increases to royalty rates and restrictions on noncompetitive leasing. Mandates immediate resumption of quarterly le...		All states, but especially those with major wireless R&D and manufacturing hubs (CA, TX, MA, VA, NY), and public/private entities aiming to build a domestic wireless supply chain.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle A--Oil and Gas Leasing				SEC. 50102. OFFSHORE OIL AND GAS LEASING.	(a) Lease Sales.-- (1) Gulf of america region.-- (A) In general.--Notwithstanding the 2024-2029 National Outer Continental Shelf Oil and Gas Leasing Program (and any successor leasing program that doe...	Overrides recent executive/agency limits to require at least 30 new region-wide lease sales in the Gulf of Mexico (2025â€“2040), plus 6 in Alaskaâ€™s Cook Inlet (2026â€“2032), offering vast tractsâ€”m...	Reduced scrutiny could allow for rushed environmental reviews, strategic over-nomination of parcels to block competing uses, or commingling practices that obscure royalty payments or production attrib...	Primarily Western and Mountain West states: WY, NM, CO, UT, MT, ND, OK, NV, AK. Communities near BLM lands and public land ecosystems most impacted.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle A--Oil and Gas Leasing				SEC. 50103. ROYALTIES ON EXTRACTED METHANE.	Section 50263 of Public Law 117-169 (30 U.S.C. 1727) is repealed.	Repeals section 50263 of the Inflation Reduction Act, eliminating the requirement to pay royalties on vented, flared, or leaked methane from oil and gas operations.	Large, recurring lease sales could flood the market and suppress bid values. Revenue-sharing and commingling rules may enable creative accounting, lease speculation, or royalty avoidance. Legal appeal...	Gulf Coast states (TX, LA, MS, AL, FL) and Alaska, with revenue impacts for both. All coastal and indigenous communities affected by increased drilling, and the Gulf/Arctic marine environment.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle A--Oil and Gas Leasing				SEC. 50104. ALASKA OIL AND GAS LEASING.	(a) Definitions.--In this section: (1) Coastal plain.--The term ``Coastal Plain'' has the meaning given the term in section 20001(a) of Public Law 115-97 (16 U.S.C. 3143 note). (2) Oil and gas program...	Mandates at least four additional area-wide oil and gas lease sales in the Arctic National Wildlife Refuge (ANWR) â€˜Coastal Plainâ€™ within 10 years, on top of previously required sales. Each sale mu...	Operators could intentionally vent or flare more methane without penalty, undercutting climate progress. Enforcement on actual methane releases could be weakened.	Oil- and gas-producing statesâ€”TX, NM, ND, WY, OK, CO, AKâ€”where methane leaks and flaring are most common. Downwind and fence-line communities also affected.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle A--Oil and Gas Leasing				SEC. 50105. NATIONAL PETROLEUM RESERVE-ALASKA.	(a) Definitions.--In this section: (1) NPR-A final environmental impact statement.--The term ``NPR-A final environmental impact statement'' means the final environmental impact statement published by ...	Restores and accelerates the oil and gas leasing program in the National Petroleum Reserve-Alaska (NPR-A) as defined by the 2020 Trump-era Integrated Activity Plan (IAP) and associated Record of Decis...	Area-wide sales and minimum acreage rules may force offering environmentally sensitive lands. High state revenue share could incentivize aggressive leasing regardless of local opposition or ecological...	Alaskaâ€”especially the North Slope and indigenous communities. Federal interests in ANWR. Climate and wildlife policy debates nationwide.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle B--Mining				SEC. 50201. COAL LEASING.	(a) Definitions.--In this section: (1) Coal lease.--The term ``coal lease'' means a lease entered into by the United States as lessor, through the Bureau of Land Management, and an applicant on Bureau...	Directs the Interior Department to quickly process all pending and new coal lease applications (with a review started within 90 days), establish fair market value, and hold lease sales. Applies to all...	Large, rapid lease sales could encourage speculative bidding and land banking by oil majors. Shifting most revenue to Alaska may reduce federal leverage over oversight. Environmental review could be r...	Alaskaâ€”especially North Slope communities and ecosystems. All U.S. taxpayers (via federal revenue sharing), plus global climate and Arctic wildlife interests.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle B--Mining				SEC. 50202. COAL ROYALTY.	(a) Rate.--Section 7(a) of the Mineral Leasing Act (30 U.S.C. 207(a)) is amended, in the fourth sentence, by striking ``12\1/2\ per centum'' and inserting ``12\1/2\ percent, except such amount shall b...	Temporarily lowers the federal royalty rate for coal mined on public lands from 12.5% to a maximum of 7% until September 30, 2034. Applies retroactively and prospectively to all existing, new, or pend...	Fast-tracked reviews may sidestep robust environmental analysis. Coal companies could rush applications, exploiting any regulatory gaps. Speculators may acquire leases cheaply before market shifts or ...	Coal-producing statesâ€”especially WY, MT, CO, UT, NM, ND, and AK. Rural and energy-dependent communities will see economic impact; environmental effects distributed wherever federal lands host coal.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle B--Mining				SEC. 50203. LEASES FOR KNOWN RECOVERABLE COAL RESOURCES.	Notwithstanding section 2(a)(3)(A) of the Mineral Leasing Act (30 U.S.C. 201(a)(3)(A)) and section 202(a) of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1712(a)), not later than 90 d...	Orders the Interior Department to offer at least 4 million additional acres of known recoverable coal resources for lease on federal lands (outside protected areas) within 90 days of enactment. Exclud...	Retroactive credits may create budget uncertainty and complex accounting for government agencies. Companies could manipulate timing of lease activations to maximize savings. If the market improves, pu...	Coal states (WY, MT, CO, UT, NM, ND, AK) and U.S. taxpayers via reduced federal revenue. Environmental and climate costs likely nationwide.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle B--Mining				SEC. 50204. AUTHORIZATION TO MINE FEDERAL COAL.	(a) Authorization.--In order to provide access to coal reserves in adjacent State or private land that without an authorization could not be mined economically, Federal coal reserves located in Federa...	Establishes annual rent and gross-revenue-based capacity fees for wind/solar projects on federal lands, pegged to local land values and project scale. Fees escalate annually, with penalties and possib...		Affects all states with federal land open to wind/solar, especially California, Nevada, Arizona, Colorado, Texas, Great Plains, and the Mountain West.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle C--Lands				SEC. 50301. TIMBER SALES AND LONG-TERM CONTRACTING FOR THE FOREST	SERVICE AND THE BUREAU OF LAND MANAGEMENT. (a) Forest Service.-- (1) Definitions.--In this subsection: (A) Forest plan.--The term ``forest plan'' means a land and resource management plan prepared by ...	Allows rapid mining authorization for federal coal reserves adjacent to state or private land if a prior federal mining plan exists, provided a NEPA review isn't bypassed. Intention is to unlock econo...	Mining companies may pressure for broad definitions of 'adjacent,' seek hasty approvals, or downplay NEPA concerns under the 90-day mandate. States or counties could use this to expand mining footprin...	Impacts all major federal coal states: Wyoming, Montana, Colorado, Utah, West Virginia; also, any state with mixed federal/private coal boundaries.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle C--Lands				SEC. 50302. RENEWABLE ENERGY FEES ON FEDERAL LAND.	(a) Definitions.--In this section: (1) Annual adjustment factor.--The term ``Annual Adjustment Factor'' means 3 percent. (2) Encumbrance factor.--The term ``Encumbrance Factor'' means-- (A) 100 percen...	Mandates significant annual increases in timber sales from National Forest and BLM lands between 2026-2034, and requires dozens of 20+ year timber contracts. Intended to provide economic certainty and...	Large logging companies could lock in control, potentially overharvesting and limiting reforms. Annual increase requirements may override sustainability if plans are not enforced. Extended contracts r...	All timber-rich states with National Forest/BLM lands: Oregon, Washington, California, Alaska, Idaho, Montana, Colorado, Arkansas, rural Southeast.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle C--Lands				SEC. 50303. RENEWABLE ENERGY REVENUE SHARING.	(a) Definitions.--In this section: (1) County.--The term ``county'' includes a parish, township, borough, and any other similar, independent unit of local government. (2) Covered land.--The term ``cov...	Establishes annual rent and gross-revenue-based capacity fees for wind/solar projects on federal lands, pegged to local land values and project scale. Fees escalate annually, with penalties and possib...	Large developers may seek loopholes in revenue reporting or press for reduced 'encumbrance factors.' Small/local projects could be priced out. Fee complexity could slow investment or spark disputes ov...	Affects all states with federal land open to wind/solar, especially California, Nevada, Arizona, Colorado, Texas, Great Plains, and the Mountain West.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle C--Lands				SEC. 50304. RESCISSION OF NATIONAL PARK SERVICE AND BUREAU OF LAND	MANAGEMENT FUNDS. There are rescinded the unobligated balances of amounts made available by the following sections of Public Law 117-169 (commonly known as the ``Inflation Reduction Act of 2022'') (13...	Requires federal revenue from wind and solar projects to be split 25% to the state, 25% to counties, 50% to the federal treasury, supplementing other payments. This is designed to incentivize state an...	Mining companies may pressure for broad definitions of 'adjacent,' seek hasty approvals, or downplay NEPA concerns under the 90-day mandate. States or counties could use this to expand mining footprin...	Impacts all major federal coal states: Wyoming, Montana, Colorado, Utah, West Virginia; also, any state with mixed federal/private coal boundaries.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle C--Lands				SEC. 50305. CELEBRATING AMERICA'S 250TH ANNIVERSARY.	In addition to amounts otherwise available, there is appropriated to the Secretary of the Interior (acting through the Director of the National Park Service) for fiscal year 2025, out of any money in ...	Cancels all unspent funds allocated by specified sections of the Inflation Reduction Act (IRA) for the National Park Service and Bureau of Land Management. This move signals a rollback or reallocation...	Large logging companies could lock in control, potentially overharvesting and limiting reforms. Annual increase requirements may override sustainability if plans are not enforced. Extended contracts r...	All timber-rich states with National Forest/BLM lands: Oregon, Washington, California, Alaska, Idaho, Montana, Colorado, Arkansas, rural Southeast.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle D--Energy				SEC. 50401. STRATEGIC PETROLEUM RESERVE.	(a) Energy Policy and Conservation Act Definitions.--In this section, the terms ``related facility'', ``storage facility'', and ``Strategic Petroleum Reserve'' have the meanings given those terms in s...	Appropriates $150 million through 2028 for national and local celebrations of America's 250th anniversary, emphasizing public events, commemorations, and activities administered by the National Park S...	Large developers may seek loopholes in revenue reporting or press for reduced 'encumbrance factors.' Small/local projects could be priced out. Fee complexity could slow investment or spark disputes ov...	Affects all states with federal land open to wind/solar, especially California, Nevada, Arizona, Colorado, Texas, Great Plains, and the Mountain West.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle D--Energy				SEC. 50402. REPEALS; RESCISSIONS.	(a) Repeal and Rescission.--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 ava...	Allocates nearly $400 million through 2029 for the maintenance, repair, and restocking of the Strategic Petroleum Reserve (SPR), and repeals a mandate that previously required the sale of reserve oil....	States or counties may direct funds away from directly affected areas, use revenue expectations to push controversial projects, or create perverse incentives to approve projects primarily for revenue,...	All states and counties with significant federal land suitable for renewablesâ€”primarily the rural West, Midwest, and Great Plains, but also relevant nationwide.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle D--Energy				SEC. 50403. ENERGY DOMINANCE FINANCING.	(a) In General.--Section 1706 of the Energy Policy Act of 2005 (42 U.S.C. 16517) is amended-- (1) in subsection (a)-- (A) in paragraph (1), by striking ``or'' at the end; (B) in paragraph (2), by stri...	Sweeping repeal and rescission of unspent funds from multiple Inflation Reduction Act (IRA) programs, effectively halting or scaling back federal climate, energy, and innovation investments. This move...	Agencies may rush to obligate funds before rescission, potentially leading to hasty or suboptimal spending. Vital park or land management projects may be left half-completed or never started. Politici...	All states with NPS or BLM landsâ€”especially those depending on IRA funding for conservation, restoration, or climate resilience projects. Western states, Alaska, and states with significant federal holdings most directly affected.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle D--Energy				SEC. 50404. TRANSFORMATIONAL ARTIFICIAL INTELLIGENCE MODELS.	(a) Definitions.--In this section: (1) American science cloud.--The term ``American science cloud'' means a system of United States government, academic, and private sector programs and infrastructure...	Expands and extends a key energy loan guarantee program to support a wider range of energy infrastructure, including grid reliability and critical minerals projects. Increases available funding by $1 ...	Funds could be spent inefficiently on overly ceremonial or politicized projects. Thereâ€™s risk of favoritism in how events or grants are distributed. Some communities might see little tangible benefi...	All states, especially those with major national historic sites, landmarks, or NPS-managed lands likely to host flagship events. Major urban centers and regions with historic significance may see the largest investments.
TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES	Subtitle E--Water				SEC. 50501. WATER CONVEYANCE AND SURFACE WATER STORAGE ENHANCEMENT.	In addition to amounts otherwise available, there is appropriated to the Secretary of the Interior, acting through the Commissioner of Reclamation, for fiscal year 2025, out of any funds in the Treasu...	Directs the Department of Energy to use $150 million to structure its scientific data and launch foundational AI models for science, with a focus on microelectronics and energy technology discovery. M...	Funding could be diverted to non-essential projects or maintenance contracts could be inflated. Repealing the sale mandate could limit future revenue for the Treasury and reduce market supply during p...	Affects Gulf Coast states with SPR storage (Texas, Louisiana, Mississippi), but national impact on energy policy and petroleum market stability. U.S. consumers, refiners, and the broader energy sector are indirectly affected.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60001. RESCISSION OF FUNDING FOR CLEAN HEAVY-DUTY VEHICLES.	The unobligated balances of amounts made available to carry out section 132 of the Clean Air Act (42 U.S.C. 7432) are rescinded.	Provides $1 billion (through 2034) for federal projects that expand, restore, or improve existing water storage and conveyance infrastructure, especially in the western U.S. Removes cost-sharing and r...	Agencies and grant recipients may rush to obligate or redirect funds before rescission. Existing projects could be stranded or underfunded. Could also spark lawsuits or state-level efforts to fill gap...	All states, but especially those with IRA-funded clean energy, technology, or research projects underway or in planning. States and communities depending on federal innovation, demonstration, or climate resilience funding most at risk.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60002. REPEAL OF GREENHOUSE GAS REDUCTION FUND.	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 ...	Eliminates any unspent federal funding for programs aimed at promoting or incentivizing clean heavy-duty vehicles, such as electric or alternative-fuel trucks and buses. This move signals a deprioriti...	Could disproportionately favor large, established utilities or fossil fuel developers, crowding out smaller renewable projects or innovative approaches. Broad definitions may allow for controversial p...	All states, especially those with major energy infrastructure, mining, or grid reliability challengesâ€”Texas, California, Midwest, Appalachian and Mountain West regions.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60003. RESCISSION OF FUNDING FOR DIESEL EMISSIONS REDUCTIONS.	The unobligated balances of amounts made available to carry out section 60104 of Public Law 117-169 (136 Stat. 2067) are rescinded.	Abolishes the Greenhouse Gas Reduction Fund and claws back any remaining, unspent dollars. This fund was intended to support large-scale public and private projects reducing greenhouse gas emissionsâ€...	Data privacy or intellectual property issues could arise if sensitive scientific data is mishandled or made too accessible. Large tech companies could dominate research partnerships, limiting access f...	All states with national labs, research universities, or high-tech sectorsâ€”California, Illinois, New York, Massachusetts, Colorado, Tennessee, New Mexico, Texas, and others.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60004. RESCISSION OF FUNDING TO ADDRESS AIR POLLUTION.	The unobligated balances of amounts made available to carry out section 60105 of Public Law 117-169 (136 Stat. 2067) are rescinded.	Rescinds all unobligated federal funds previously allocated for reducing diesel emissions, including grants for cleaner engines, retrofits, and related air quality initiatives. This rescission will li...	Funding could be steered toward politically favored regions or outdated water projects with high ecological costs. No matching requirement may encourage overuse or gold-plating of projects. Some users...	Western and southwestern states reliant on Bureau of Reclamation facilities: California, Arizona, Nevada, Colorado, Utah, New Mexico, Texas, Oregon, Washington, Idaho, Montana, Wyoming.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60005. RESCISSION OF FUNDING TO ADDRESS AIR POLLUTION AT SCHOOLS.	The unobligated balances of amounts made available to carry out section 60106 of Public Law 117-169 (136 Stat. 2069) are rescinded.	Cancels all unspent funds targeting air pollution reduction programs established under recent legislation. This covers initiatives to address industrial emissions, local air monitoring, and mitigation...	States or municipalities may rush to obligate funds before rescission, potentially leading to waste or poor oversight. The trucking industry may lobby for carve-outs or new incentives elsewhere, and r...	All states, but especially those with high-volume freight corridors or urban areas grappling with heavy-duty vehicle emissionsâ€”California, Texas, Illinois, New York, and major metropolitan regions.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60006. RESCISSION OF FUNDING FOR THE LOW EMISSIONS ELECTRICITY	PROGRAM. The unobligated balances of amounts made available to carry out section 135 of the Clean Air Act (42 U.S.C. 7435) are rescinded.	Eliminates all unspent federal funds set aside to help schools address air pollutionâ€”potentially including ventilation upgrades, air filtration, and monitoring programs. Intended as a budget-cutting...	Entities may scramble to claim funding before it's withdrawn, or reclassify projects to seek alternative support. Could disrupt local and regional climate plans that were counting on federal backing, ...	Nationwide, but especially states and cities with ambitious decarbonization or resilience plansâ€”California, New York, Massachusetts, Illinois, Washington, and other clean energy leaders.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60007. RESCISSION OF FUNDING FOR SECTION 211(O) OF THE CLEAN AIR	ACT. The unobligated balances of amounts made available to carry out section 60108 of Public Law 117-169 (136 Stat. 2070) are rescinded.	Rescinds all unspent funds for programs promoting low emissions electricityâ€”such as support for clean power technologies, grid upgrades, and emissions reduction programs. This reflects a shift away ...	Some local agencies may rush to commit funds before rescission, leading to inefficient spending. Regions with ongoing projects may face budget shortfalls or project cancellations. There could be incre...	Urban and industrial statesâ€”California, Texas, Ohio, Pennsylvania, New Jerseyâ€”as well as any area with major ports, railyards, or legacy diesel fleets.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60008. RESCISSION OF FUNDING FOR IMPLEMENTATION OF THE AMERICAN	INNOVATION AND MANUFACTURING ACT. The unobligated balances of amounts made available to carry out section 60109 of Public Law 117-169 (136 Stat. 2071) are rescinded.	Removes unspent federal funds dedicated to programs under Section 211(O) of the Clean Air Act, which pertains to renewable fuels and biofuel blending mandates. This could impact grants, technical assi...	State and local governments may rush to obligate remaining funds, possibly leading to waste or mismanagement. Environmental groups could challenge the rescission, and disparities in air quality progre...	All states, but especially low-income, urban, and industrial regions with acute air quality concernsâ€”Midwest, Southeast, California's Central Valley, and parts of the Northeast.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60009. RESCISSION OF FUNDING FOR ENFORCEMENT TECHNOLOGY AND PUBLIC	INFORMATION. The unobligated balances of amounts made available to carry out section 60110 of Public Law 117-169 (136 Stat. 2071) are rescinded.	Rescinds funds intended for implementing the American Innovation and Manufacturing Act, which supports the phasedown of climate-damaging hydrofluorocarbons (HFCs) in industry. This move may delay U.S....	School districts may rush to spend remaining funds quickly, possibly leading to waste or incomplete projects. There is also a risk that under-resourced schools are disproportionately harmed if they co...	All states, but especially those with older school buildings, urban districts with poor air quality, and regions with high asthma or pollution ratesâ€”Midwest, Northeast, California, and the South.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60010. RESCISSION OF FUNDING FOR GREENHOUSE GAS CORPORATE	REPORTING. The unobligated balances of amounts made available to carry out section 60111 of Public Law 117-169 (136 Stat. 2072) are rescinded.	Cancels all unspent federal funds meant for technology and public outreach to support environmental law enforcement. This move could hamper state and federal agenciesâ€™ ability to upgrade systems, de...	Developers may scramble to obligate funds before they vanish, leading to rushed or poorly planned investments. Grid modernization or emissions targets could be set back, and market confidence in futur...	States leading on clean energy deploymentâ€”California, Texas, New York, New England, and othersâ€”plus regions counting on federal support to modernize their grids.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60011. RESCISSION OF FUNDING FOR ENVIRONMENTAL PRODUCT DECLARATION	ASSISTANCE. The unobligated balances of amounts made available to carry out section 60112 of Public Law 117-169 (42 U.S.C. 4321 note; 136 Stat. 2072) are rescinded.	Eliminates funding for programs supporting or requiring corporate greenhouse gas reporting, which underpin transparency and climate accountability efforts. This could slow or stop upgrades to emission...	Biofuel producers or rural communities may rush to secure remaining funds, risking less effective projects. Policymakers might redirect priorities to other energy sources, and some regions could lose ...	Midwest and Plains states with strong biofuels industriesâ€”such as Iowa, Illinois, Minnesota, Nebraska, South Dakota, and Kansasâ€”plus all states relying on renewable fuel infrastructure or farming economies.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60012. RESCISSION OF FUNDING FOR METHANE EMISSIONS AND WASTE	REDUCTION INCENTIVE PROGRAM FOR PETROLEUM AND NATURAL GAS SYSTEMS. (a) Rescission.--The unobligated balances of amounts made available to carry out subsections (a) and (b) of section 136 of the Clean ...	Rescinds funds for programs that help companies develop Environmental Product Declarations (EPDs)â€”certified disclosures of product environmental impacts. This step could slow the adoption of transpa...	Industry may try to fast-track projects before funds disappear, risking ineffective or rushed transitions. Lack of funding could result in regulatory uncertainty, supply chain disruptions, and possibl...	All states, but especially those with major manufacturing, refrigeration, and air conditioning sectorsâ€”Texas, Ohio, Michigan, Illinois, North Carolina, and states with significant chemical production.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60013. RESCISSION OF FUNDING FOR GREENHOUSE GAS AIR POLLUTION	PLANS AND IMPLEMENTATION GRANTS. The unobligated balances of amounts made available to carry out section 137 of the Clean Air Act (42 U.S.C. 7437) are rescinded.	Cancels unspent funds for methane emissions and waste reduction incentives in the oil and gas sector, while also extending the program window for another decade. While the rescission may delay near-te...	Agencies might rush to obligate funds, leading to wasteful last-minute purchases. Enforcement gaps could widen, and polluters may face less scrutiny or public exposure if technology upgrades and commu...	All states, especially those with historically high levels of pollution enforcement activity or needing modernizationâ€”California, Texas, Ohio, Pennsylvania, and states with major industrial hubs.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60014. RESCISSION OF FUNDING FOR ENVIRONMENTAL PROTECTION AGENCY	EFFICIENT, ACCURATE, AND TIMELY REVIEWS. The unobligated balances of amounts made available to carry out section 60115 of Public Law 117-169 (136 Stat. 2077) are rescinded.	Rescinds all unspent funds for grants and planning efforts aimed at helping states and localities create and implement plans to reduce greenhouse gas air pollution. This move will likely halt or delay...	Companies might delay or circumvent reporting upgrades. Market actors could face less reliable climate risk data, affecting investment decisions. Some firms might shift focus to voluntary or internati...	All states, but especially those with major corporate headquarters, manufacturing, or emissions-intensive industriesâ€”California, New York, Texas, Illinois, and global-facing business centers.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60015. RESCISSION OF FUNDING FOR LOW-EMBODIED CARBON LABELING FOR	CONSTRUCTION MATERIALS. The unobligated balances of amounts made available to carry out section 60116 of Public Law 117-169 (42 U.S.C. 4321 note; 136 Stat. 2077) are rescinded.	Eliminates all unspent funding for the EPA to streamline environmental permitting and review processes. This is likely to slow the approval of infrastructure, energy, or industrial projects by reducin...	Some companies may rush to complete EPDs before funds run out, leading to inconsistent quality. Industry could lobby for weaker standards or use loopholes, and greenwashing may increase if fewer produ...	All states, with greater impact on regions with significant manufacturing, construction, and green procurement marketsâ€”California, the Northeast, Midwest, and states with large public sector purchasing.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60016. RESCISSION OF FUNDING FOR ENVIRONMENTAL AND CLIMATE JUSTICE	BLOCK GRANTS. The unobligated balances of amounts made available to carry out section 138 of the Clean Air Act (42 U.S.C. 7438) are rescinded.	Cancels funds for creating or expanding carbon labeling of construction materials, which helps buyers identify products with a lower carbon footprint. This may slow industry transparency efforts and c...	Industry could delay projects, anticipating future funding opportunities, or may lobby for more favorable terms in the extended program. Immediate methane mitigation projects could stall, with climate...	Major oil and gas producing statesâ€”Texas, Oklahoma, North Dakota, New Mexico, Pennsylvania, Colorado, Wyoming, Louisianaâ€”plus any state with petroleum or natural gas infrastructure.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60017. RESCISSION OF FUNDING FOR ESA RECOVERY PLANS.	The unobligated balances of amounts made available to carry out section 60301 of Public Law 117-169 (136 Stat. 2079) are rescinded.	Eliminates unspent funds for environmental and climate justice block grants, which support projects in underserved and overburdened communities. The rescission threatens to widen inequities in exposur...	Local governments and agencies may race to obligate funds, risking rushed, lower-quality planning. Some states may abandon or delay compliance strategies, while others could attempt to reallocate reso...	All states, especially those with active climate or air quality improvement initiativesâ€”California, New York, Washington, Massachusetts, and states with ambitious emission targets.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60018. RESCISSION OF FUNDING FOR ENVIRONMENTAL AND CLIMATE DATA	COLLECTION. The unobligated balances of amounts made available to carry out section 60401 of Public Law 117-169 (136 Stat. 2079) are rescinded.	Eliminates all unspent funds for Endangered Species Act (ESA) recovery plans, potentially halting new or ongoing conservation efforts for at-risk species. This move could lead to delays or abandonment...	Developers may face longer wait times, increased uncertainty, or push for expedited but less thorough reviews. Agencies could redirect limited resources, impacting the quality and fairness of environm...	All states, with disproportionate impact on those with high infrastructure development demandâ€”Texas, Florida, California, New York, Georgia, and industrial Midwest.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60019. RESCISSION OF NEIGHBORHOOD ACCESS AND EQUITY GRANT PROGRAM.	The unobligated balances of amounts made available to carry out section 177 of title 23, United States Code, are rescinded.	Rescinds funds dedicated to collecting environmental and climate dataâ€”such as temperature, air and water quality, or ecosystem monitoring. This may slow scientific research, risk data gaps for forec...	Manufacturers may deprioritize carbon labeling or rely on less stringent voluntary standards. Buyers and government agencies may struggle to verify sustainability claims, opening the door to greenwash...	States with active green building markets and climate-conscious procurementâ€”California, New York, Washington, Oregon, and states with major public infrastructure investment.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60020. RESCISSION OF FUNDING FOR FEDERAL BUILDING ASSISTANCE.	The unobligated balances of amounts made available to carry out section 60502 of Public Law 117-169 (136 Stat. 2083) are rescinded.	Removes unspent funding for the Neighborhood Access and Equity Grant Program, which supports local projects improving access to green space, safe transportation, and reducing community isolation cause...	Some organizations may attempt to obligate funds quickly, risking ineffective or poorly targeted spending. Loss of funding could increase mistrust and hinder local engagement in future climate or poll...	All states, but especially urban, low-income, and minority communities in states with significant environmental health disparitiesâ€”Louisiana, Michigan, New Jersey, California, Texas, and the Southeast.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60021. RESCISSION OF FUNDING FOR LOW-CARBON MATERIALS FOR FEDERAL	BUILDINGS. The unobligated balances of amounts made available to carry out section 60503 of Public Law 117-169 (136 Stat. 2083) are rescinded.	Cancels all unspent funds for federal building assistance, potentially halting upgrades, repairs, or modernization of government facilities, including energy efficiency improvements or resilience meas...	Agencies or conservation groups may rush to commit remaining funds to avoid rescission, possibly leading to rushed or less-effective initiatives. Some projects could be repackaged under different fund...	All states with federally listed endangered or threatened speciesâ€”especially California, Hawaii, Florida, Texas, Pacific Northwest, and the Southwest.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60022. RESCISSION OF FUNDING FOR GSA EMERGING AND SUSTAINABLE	TECHNOLOGIES. The unobligated balances of amounts made available to carry out section 60504 of Public Law 117-169 (136 Stat. 2083) are rescinded.	Eliminates all unspent funds dedicated to using or incentivizing low-carbon construction materials in federal buildings. This could slow federal efforts to reduce emissions from construction, stalling...	Agencies may race to obligate funds before rescission, leading to waste or hasty projects. Data gaps could be exploited to downplay environmental risks or undermine regulatory actions. Policymakers ma...	All states, with heightened impact in regions vulnerable to extreme weather, wildfires, drought, or rising sea levelsâ€”Gulf Coast, California, Midwest, and Northeast.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60023. RESCISSION OF ENVIRONMENTAL REVIEW IMPLEMENTATION FUNDS.	The unobligated balances of amounts made available to carry out section 178 of title 23, United States Code, are rescinded.	Cancels unspent funding intended for the General Services Administration (GSA) to pilot or deploy new sustainable technologies in federal buildings, such as energy-saving systems, advanced HVAC, or wa...	Municipalities may rush to commit funds, risking lower project quality or misallocation. Wealthier communities with more resources may capture available funds before underserved areas can respond, exa...	Urban and suburban areas across all states, especially low-income and minority neighborhoods in large metro areasâ€”New York, Chicago, Los Angeles, Houston, Atlanta, and Rust Belt cities.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60024. RESCISSION OF LOW-CARBON TRANSPORTATION MATERIALS GRANTS.	The unobligated balances of amounts made available to carry out section 179 of title 23, United States Code, are rescinded.	Eliminates unspent funds for implementing reforms to environmental review processes for transportation and infrastructure projects. This may slow down or complicate permitting, create bottlenecks for ...	Agencies may quickly obligate funds, risking inefficient or poorly executed upgrades. Delayed or canceled projects could leave federal buildings less safe, less accessible, or less energy efficient, w...	All states, as federal buildings and facilities are nationwideâ€”greater impact in states with a large federal presence, such as D.C., Virginia, Maryland, California, Texas, and those with aging infrastructure.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60025. JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS.	(a) In General.--In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $256,657,000, to remain available ...
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS					SEC. 60026. PROJECT SPONSOR OPT-IN FEES FOR ENVIRONMENTAL REVIEWS.	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: ``SEC. 112. PROJECT SPONSOR OPT-IN FEES FOR ENVIRONMENTAL REVIEWS. ``(a...
TITLE VII--FINANCE	Subtitle A--Tax				SEC. 70001. REFERENCES TO THE INTERNAL REVENUE CODE OF 1986, ETC.	(a) References.--Except as otherwise expressly provided, whenever in this title, an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the refere...	Rescinds all unspent grants for promoting low-carbon materials in transportation infrastructure, such as roads and bridges. This is likely to slow the adoption of cleaner construction products, delay ...	Contractors may rush to obligate funds, risking cost overruns or rushed purchases. Federal projects may revert to cheaper, higher-emission materials, while the market for low-carbon products could con...	All states with federal construction activity, but especially those with large federal infrastructure footprintsâ€”D.C., Virginia, California, Texas, and states with active sustainable building sectors.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70101. EXTENSION AND ENHANCEMENT OF REDUCED RATES.	(a) In General.--Section 1(j) is amended-- (1) in paragraph (1), by striking ``, and before January 1, 2026'', and (2) by striking ``2018 Through 2025'' in the heading and inserting ``Beginning After ...	(a) References.--Except as otherwise expressly provided, whenever in this title, an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the refere...	Agencies may quickly obligate funds to avoid rescission, potentially choosing suboptimal technologies. Loss of funding may also discourage private sector investment in emerging tech or cause GSA to fa...	All states, but especially those with high federal building concentrations or advanced clean tech industriesâ€”California, Texas, New York, Virginia, and Maryland.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70102. EXTENSION AND ENHANCEMENT OF INCREASED STANDARD DEDUCTION.	(a) In General.--Section 63(c)(7) is amended-- (1) by striking ``, and before January 1, 2026'' in the matter preceding subparagraph (A), and (2) by striking ``2018 Through 2025'' in the heading and i...	Permanently extends lower income tax rates for individuals that were set to expire after 2025, making the so-called 'Trump tax cuts' permanent for middle-class families. Also clarifies how inflation a...	States or agencies may scramble to obligate funds before rescission, risking low-value or rushed implementation. Delays or inconsistencies in environmental reviews could create project backlogs and un...	All states, but with the largest effects on those with substantial transportation projects in planningâ€”California, Texas, Florida, New York, and states with aging infrastructure.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70103. TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN	TEMPORARY SENIOR DEDUCTION. (a) In General.--Section 151(d)(5) is amended-- (1) by striking ``2018 through 2025'' in the heading and inserting ``beginning after 2017'', (2) by striking ``, and before ...	Permanently extends and further increases the standard deduction, which simplifies tax filing for millions and may reduce overall tax bills for many, particularly non-itemizers. The higher deduction w...	Some regions may rush to obligate grant funds, risking wasteful or inefficient projects. States or contractors may default to traditional, higher-emission materials, reducing long-term sustainability ...	All states, with biggest impacts in those with aggressive transportation modernization goalsâ€”California, Illinois, New York, Texas, Washington, and the Midwest.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70104. EXTENSION AND ENHANCEMENT OF INCREASED CHILD TAX CREDIT.	(a) Extension and Increase of Expanded Child Tax Credit.--Section 24(h) is amended-- (1) in paragraph (1), by striking ``, and before January 1, 2026'', (2) in paragraph (2), by striking ``$2,000'' an...	Permanently eliminates personal exemptions for most, but adds a new temporary deduction for seniors (age 65+) up to $6,000, phased out at higher incomes. Strict SSN requirements are imposed to prevent...	This section sets the ground rules for interpreting all other tax code amendments in this title, establishing that unless specified, all amendments refer to the Internal Revenue Code of 1986. It also ...	A clever lawmaker could exploit the non-application of Section 15 to introduce tax rate changes mid-year, potentially causing confusion or compliance issues for businesses used to prorated calculations. There could also be ambiguity or loopholes if another provision references a different code version or creates timing issues.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70105. EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED	BUSINESS INCOME. (a) Increase in Taxable Income Limitation Phase-in Amounts.-- (1) In general.--Subparagraph (B) of section 199A(b)(3) is amended by striking ``$50,000 ($100,000 in the case of a joint...	Extends and increases the Child Tax Credit (CTC), raising the amount per child and making the credit more valuable for families. Tightens SSN requirements for both taxpayers and qualifying children, a...	Could result in higher-income taxpayers benefiting disproportionately from permanent rate reductions. Lawmakers could exploit inflation calculation nuances to slow the growth of bracket thresholds, le...	All states and territories; effects most pronounced in states with high numbers of middle-income and upper-middle-income taxpayers.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70106. EXTENSION AND ENHANCEMENT OF INCREASED ESTATE AND GIFT TAX	EXEMPTION AMOUNTS. (a) In General.--Section 2010(c)(3) is amended-- (1) in subparagraph (A) by striking ``$5,000,000'' and inserting ``$15,000,000'', (2) in subparagraph (B)-- (A) in the matter preced...	Raises income limits and creates a minimum deduction for active qualified business income, benefiting small business owners and entrepreneurs. Amounts are indexed for inflation, and the rules clarify ...	Could be gamed by taxpayers splitting income or timing deductions to maximize eligibility. May disadvantage those with large itemizable deductions (e.g., in high-tax or high-housing-cost states). Budg...	All states and territories, but especially impactful in states with fewer itemized filers or where standard deduction is most frequently taken.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70107. EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION	AMOUNTS AND MODIFICATION OF PHASEOUT THRESHOLDS. (a) In General.--Section 55(d)(4) is amended-- (1) in subparagraph (A), by striking ``, and before January 1, 2026'', and (2) by striking ``and Before ...	Significantly raises the estate and gift tax exemption to $15 million, locking in high exemption levels for future years. This allows wealthier families to transfer much more wealth tax-free, likely a...	Potential for abuse if individuals falsify ages or SSNs, though safeguards are intended to limit this. The temporary nature may create confusion for retirement planners. Ending general exemptions coul...	All states and territories, especially affecting older adults and seniors, and states with larger elderly populations.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70108. EXTENSION AND MODIFICATION OF LIMITATION ON DEDUCTION FOR	QUALIFIED RESIDENCE INTEREST. (a) In General.--Section 163(h)(3)(F) is amended-- (1) in clause (i)-- (A) by striking ``, and before January 1, 2026'', (B) by redesignating subclauses (III) and (IV) as...	Extends higher exemption levels for the Alternative Minimum Tax (AMT), protecting more middle- and upper-middle-income taxpayers from being hit by the AMT. Modifies the inflation adjustment and phaseo...	Fraud risk if SSNs are falsified or misused. Complex inflation indexing could be misapplied or misunderstood. If not properly policed, non-citizens or duplicate SSNs could be used to claim credits ina...	All states and territories, but particularly important in states with large populations of families and children.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70109. EXTENSION AND MODIFICATION OF LIMITATION ON CASUALTY LOSS	DEDUCTION. (a) In General.--Section 165(h)(5) is amended-- (1) in subparagraph (A), by striking ``, and before January 1, 2026'', and (2) by striking ``2018 Through 2025'' in the heading and inserting...	Extends current limits on the mortgage interest deduction and newly allows mortgage insurance premiums to be treated as deductible interest. Keeps deduction structure for new loans originated after 20...	Could incentivize tax sheltering by reclassifying income as business income or by splitting activities to meet thresholds. Material participation tests may be gamed with aggressive interpretation. Com...	All states and territories; especially impactful for self-employed, gig economy, and small business owners.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70110. TERMINATION OF MISCELLANEOUS ITEMIZED DEDUCTIONS OTHER THAN	EDUCATOR EXPENSES. (a) In General.--Section 67(g) is amended-- (1) by striking ``, and before January 1, 2026'', and (2) by striking ``2018 Through 2025'' in the heading and inserting ``Beginning Afte...	Extends and expands the casualty loss deduction, now allowing state-declared disasters (not just federal) to qualify for tax relief, broadening who can claim deductions after a disaster and simplifyin...	Creates incentive for high-net-worth individuals to transfer assets rapidly before any potential future rollbacks. Estate planners may exploit loopholes to maximize wealth transfer. Revenue losses may...	All states and territories, but especially relevant for wealthy individuals and families, often concentrated in high-net-worth states.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70111. LIMITATION ON TAX BENEFIT OF ITEMIZED DEDUCTIONS.	(a) In General.--Section 68 is amended to read as follows: ``(a) In General.--In the case of an individual, the amount of the itemized deductions otherwise allowable for the taxable year (determined w...	Permanently eliminates most miscellaneous itemized deductions, except those for educator expenses, which are expanded to include a wider range of instructional staff and supplies. This simplifies the ...	Taxpayers may restructure income or deductions to stay below the new phaseout thresholds. Complexity in new adjustment formulas may result in errors or strategic manipulation by tax professionals.	All states and territories, especially higher-income regions where AMT previously affected large numbers of filers.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70112. EXTENSION AND MODIFICATION OF QUALIFIED TRANSPORTATION	FRINGE BENEFITS. (a) In General.--Section 132(f) is amended-- (1) by striking subparagraph (D) of paragraph (1), (2) in paragraph (2), by inserting ``and'' at the end of subparagraph (A), by striking ...	Imposes a cap on the tax benefit of itemized deductions for high-income taxpayers, reducing how much can be claimed once income exceeds the top tax bracket threshold. The deduction limitation does not...	Could be gamed if taxpayers try to reclassify other debt as mortgage interest or if mortgage insurance premiums are manipulated. May increase complexity in mortgage structuring and reporting.	All states and territories, with higher relevance in high-cost housing states.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70113. EXTENSION AND MODIFICATION OF LIMITATION ON DEDUCTION AND	EXCLUSION FOR MOVING EXPENSES. (a) Extension of Limitation on Deduction.--Section 217(k) is amended-- (1) by striking ``, and before January 1, 2026'', and (2) by striking ``2018 Through 2025'' in the...	Modifies rules for transportation fringe benefits (e.g., transit passes, parking), eliminating some benefits (like bicycle reimbursements), making the inflation calculation more favorable, and tighten...	Some may pressure local officials to declare disasters for tax purposes. Potential for inconsistent application across states. Could encourage fraudulent or exaggerated claims if oversight is weak.	All states and territories, but especially disaster-prone states (coastal, tornado alley, wildfire regions).
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70114. EXTENSION AND MODIFICATION OF LIMITATION ON WAGERING	LOSSES. (a) In General.--Section 165 is amended by striking subsection (d) and inserting the following: ``(d) Wagering Losses.-- ``(1) In general.--For purposes of losses from wagering transactions, t...	Continues limitations on moving expense deductions/exclusions, while expanding eligibility to employees of the intelligence community (not just the military). This provides new benefits to federal emp...		All states and territories, but especially D.C., Virginia, Maryland, and states with large federal/intelligence workforces.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70115. EXTENSION AND ENHANCEMENT OF INCREASED LIMITATION ON	CONTRIBUTIONS TO ABLE ACCOUNTS. (a) In General.--Section 529A(b)(2)(B) is amended-- (1) in clause (i), by inserting ``(determined by substituting `1996' for `1997' in paragraph (2)(B) thereof)'' after...	Limits deduction for gambling/wagering losses to 90% of gambling income, rather than allowing full offset. Applies to all related expenses, narrowing how much professional gamblers and casual players ...		All states and territories, with greatest impact in states with active gambling, casinos, or betting industries.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70116. EXTENSION AND ENHANCEMENT OF SAVERS CREDIT ALLOWED FOR ABLE	CONTRIBUTIONS. (a) Extension.-- (1) In general.--Section 25B(d)(1) is amended to read as follows: ``(1) In general.--The term `qualified retirement savings contributions' means, with respect to any ta...	Raises the annual contribution limit to ABLE accounts (tax-advantaged savings for people with disabilities) by modifying the inflation adjustment. This allows families to save more each year for a dis...		All states and territories, with particular benefit for families of people with disabilities.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70117. EXTENSION OF ROLLOVERS FROM QUALIFIED TUITION PROGRAMS TO	ABLE ACCOUNTS PERMITTED. (a) In General.--Section 529(c)(3)(C)(i)(III) is amended by striking ``before January 1, 2026,''. (b) Effective Date.--The amendment made by this section shall apply to taxabl...	Expands and increases the Savers Credit for ABLE account contributions, incentivizing savings for individuals with disabilities. The maximum credit rises to $2,100, and qualifying contributions are br...		All states and territories; most valuable to low- and middle-income savers with disabilities.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70118. EXTENSION OF TREATMENT OF CERTAIN INDIVIDUALS PERFORMING	SERVICES IN THE SINAI PENINSULA AND ENHANCEMENT TO INCLUDE ADDITIONAL AREAS. (a) Treatment Made Permanent.--Section 11026(a) of Public Law 115- 97 is amended by striking ``, with respect to the applic...	Allows families to continue rolling over funds from 529 college savings plans into ABLE accounts, helping those who had over-saved for education but now have a beneficiary with a disability. This can ...		All states and territories, with greatest impact for families managing both education and disability expenses.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70119. EXTENSION AND MODIFICATION OF EXCLUSION FROM GROSS INCOME	OF STUDENT LOANS DISCHARGED ON ACCOUNT OF DEATH OR DISABILITY. (a) In General.--Section 108(f)(5) is amended to read as follows: ``(5) Discharges on account of death or disability.-- ``(A) In general....	Makes permanent the tax exclusion for certain military and civilian pay earned in designated hazardous duty areas, now including parts of Africa. Expands tax relief for service members and certain con...		Applies to service members and civilians deployed to designated areas; relevant for military bases, embassies, and families in affected states.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS			SEC. 70120. LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND	LOCAL TAXES, ETC. (a) In General.--Section 164(b)(6) is amended-- (1) by striking ``and before January 1, 2026'', and (2) by striking ``$10,000 ($5,000 in the case of a married individual filing a sep...	Makes permanent the exclusion from taxable income of student loans canceled due to the borrowerâ€™s death or total and permanent disabilityâ€”including private loans. Requires SSN reporting to prevent...		All states and territories, but especially significant for student borrowers and families facing catastrophic circumstances.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 2--DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF			SEC. 70201. NO TAX ON TIPS.	(a) Deduction Allowed.--Part VII of subchapter B of chapter 1 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: ``SEC. 224. QUALIFIED...	Raises the SALT cap to $40,000 temporarily before returning to $10,000 in 2030. Offers relief to taxpayers in high-tax states but phases it out, affecting predictability.		Primarily impacts high-tax states like CA, NY, NJ, CT, and IL.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 2--DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF			SEC. 70202. NO TAX ON OVERTIME.	(a) Deduction Allowed.--Part VII of subchapter B of chapter 1, as amended by the preceding provisions of this Act, is amended by redesignating section 225 as section 226 and by inserting after section...	Allows workers in tipping industries to deduct up to $25,000 in tips from taxable income, phased out for high earners. Expands coverage to beauty services. Offers short-term relief for service workers...		Hospitality, service, and beauty industry workers nationwide; especially impactful in states with high service-sector employment like NV, FL, NY, CA.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 2--DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF			SEC. 70203. NO TAX ON CAR LOAN INTEREST.	(a) In General.--Section 163(h) is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph: ``(4) Special rules for taxable years 2025 ...	Provides up to $12,500 ($25,000 for joint filers) in deductions for overtime income. Intended to reward long-hour workers. Applies broadly across industries and incentivizes overtime work.		All states; most relevant for blue-collar, healthcare, and emergency service workers where overtime is common.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 2--DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF			SEC. 70204. TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM.	(a) Trump Accounts.-- (1) In general.--Subchapter F of chapter 1 is amended by adding at the end the following new part: ``PART IX--TRUMP ACCOUNTS ``Sec. 530A. Trump accounts. ``SEC. 530A. TRUMP ACCOU...	Allows up to $10,000 deduction on interest from car loans for U.S.-assembled personal vehicles. Temporarily removes 'personal interest' deduction ban for qualifying car loans (2025â€“2028).		Applies nationally but most affects middle-income buyers in car-dependent regions (e.g., Midwest, South, rural areas). Incentivizes buying U.S.-built vehicles.
TITLE VII--FINANCE	Subtitle A--Tax	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.	(a) Made Permanent.-- (1) In general.--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 striki...	Creates government-managed investment accounts for children under 18, modeled on IRAs. $1,000 pilot contribution per eligible newborn (2025â€“2028). Strict rules on contributions, distributions, and i...		Nationwide; pilot most impactful in low-income or rural areas if distributed equitably. Strong implications for long-term wealth building for young Americans.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment		SEC. 70302. FULL EXPENSING OF DOMESTIC RESEARCH AND EXPERIMENTAL	EXPENDITURES. (a) In General.--Part VI of subchapter B of chapter 1 is amended by inserting after section 174 the following new section: ``SEC. 174A. DOMESTIC RESEARCH OR EXPERIMENTAL EXPENDITURES. ``...	Makes 100% bonus depreciation permanent, allowing businesses to immediately deduct costs of eligible capital investments, including machinery and equipment.		All states; especially beneficial to capital-intensive industries like manufacturing, logistics, and tech-heavy firms with significant equipment needs.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment		SEC. 70303. MODIFICATION OF LIMITATION ON BUSINESS INTEREST.	(a) In General.--Section 163(j)(8)(A)(v) is amended by striking ``in the case of taxable years beginning before January 1, 2022,''. (b) Floor Plan Financing Applicable to Certain Trailers and Campers....	Allows businesses to immediately deduct domestic R&D expenses rather than amortize. Creates optional amortization for certain costs. Aims to spur domestic innovation.		All states; especially beneficial to high-tech and biotech hubs like CA, MA, TX, WA.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment		SEC. 70304. EXTENSION AND ENHANCEMENT OF PAID FAMILY AND MEDICAL LEAVE	CREDIT. (a) In General.--Section 45S is amended-- (1) in subsection (a)-- (A) by striking paragraph (1) and inserting the following: ``(1) In general.--For purposes of section 38, in the case of an el...	Eases interest deduction rules for businesses and includes trailers/campers in floor plan financing definition. Expands deduction opportunities for specific industries.		Recreational vehicle, camper, trailer, and fishing industriesâ€”especially in states like IN, OR, MN, FL, WA, AK.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment		SEC. 70305. EXCEPTIONS FROM LIMITATIONS ON DEDUCTION FOR BUSINESS	MEALS. (a) Exception to Denial of Deduction for Business Meals.--Section 274(o), as added by section 13304 of Public Law 115-97, is amended by striking ``No deduction'' and inserting ``Except in the c...	Extends and expands the employer tax credit for paid family/medical leave, including insurance-based plans. Encourages broader leave coverage.		All states; higher relevance in states without strong paid leave laws (e.g., TX, FL, GA).
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment		SEC. 70306. INCREASED DOLLAR LIMITATIONS FOR EXPENSING OF CERTAIN	DEPRECIABLE BUSINESS ASSETS. (a) In General.--Section 179(b) is amended-- (1) in paragraph (1), by striking ``$1,000,000'' and inserting ``$2,500,000'', and (2) in paragraph (2), by striking ``$2,500,...	Expands meal deduction exceptions to include fishing vessels and certain processing facilities in remote regions. Aimed at supporting specific maritime industries.		Targeted to Alaska and Northern Pacific states (north of 50Â° latitude), especially remote fisheries.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment		SEC. 70307. SPECIAL DEPRECIATION ALLOWANCE FOR QUALIFIED PRODUCTION	PROPERTY. (a) In General.--Section 168 is amended by adding at the end the following new subsection: ``(n) Special Allowance for Qualified Production Property.-- ``(1) In general.--In the case of any ...	Raises Section 179 expensing limits from $1M to $2.5M (and phaseout from $2.5M to $4M), allowing small- and mid-sized businesses to immediately deduct more of their equipment and property costs. Inten...		All states; small and medium-sized businesses nationwide, especially in manufacturing, logistics, and agriculture-heavy regions.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment		SEC. 70308. ENHANCEMENT OF ADVANCED MANUFACTURING INVESTMENT CREDIT.	(a) In General.--Section 48D(a) is amended by striking ``25 percent'' and inserting ``35 percent''. (b) Effective Date.--The amendments made by this section shall apply to property placed in service a...	Allows 100% depreciation for real property used in manufacturing/production placed in service by 2031. Targets U.S.-based construction and transformation of production sites to encourage reshoring of ...		Applies nationwide but especially incentivizes industrial expansion in Rust Belt states (OH, MI, PA), and regions promoting advanced manufacturing or energy refining.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment		SEC. 70309. SPACEPORTS ARE TREATED LIKE AIRPORTS UNDER EXEMPT FACILITY	BOND RULES. (a) In General.--Section 142(a)(1) is amended to read as follows: ``(1) airports and spaceports,''. (b) Treatment of Ground Leases.--Section 142(b)(1) is amended by adding at the end the f...	Increases the advanced manufacturing investment credit from 25% to 35% of qualified investments, further incentivizing domestic chip and clean-tech production aligned with national priorities.		All states, but especially semiconductor and clean energy hubs like AZ, NY, TX, OR, and OH.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART I--FOREIGN TAX CREDIT	SEC. 70311. MODIFICATIONS RELATED TO FOREIGN TAX CREDIT LIMITATION.	(a) Rules for Allocation of Certain Deductions to Foreign Source Net CFC Tested Income for Purposes of Foreign Tax Credit Limitation.-- Section 904(b) is amended by adding at the end the following new...	Grants spaceports the same tax-advantaged bond treatment as airports, enabling private/public financing for launch infrastructure and related facilities without violating federal bond rules.		Florida, California, Texas, New Mexico, Alaska, Virginiaâ€”states with existing or proposed spaceport infrastructure.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART I--FOREIGN TAX CREDIT	SEC. 70312. MODIFICATIONS TO DETERMINATION OF DEEMED PAID CREDIT FOR	TAXES PROPERLY ATTRIBUTABLE TO TESTED INCOME. (a) Increase in Deemed Paid Credit.-- (1) In general.--Section 960(d)(1) is amended by striking ``80 percent'' and inserting ``90 percent''. (2) Gross up ...	Raises the deemed paid foreign tax credit from 80% to 90% for CFC tested income		Global firms headquartered in all states, especially those with large foreign operationsâ€”CA, NY, TX, IL, WA.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART I--FOREIGN TAX CREDIT	SEC. 70313. SOURCING CERTAIN INCOME FROM THE SALE OF INVENTORY PRODUCED	IN THE UNITED STATES. (a) In General.--Section 904(b), as amended by section 70311, is amended by adding at the end the following new paragraph: ``(6) Source rules for certain inventory produced in th...	Allows up to 50% of income from U.S.-made inventory sold through foreign branches to be treated as foreign-source		reducing the intended revenue effect.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART II--FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED	SEC. 70321. MODIFICATION OF DEDUCTION FOR FOREIGN-DERIVED DEDUCTION	ELIGIBLE INCOME AND NET CFC TESTED INCOME. (a) In General.--Section 250(a) is amended-- (1) by striking ``37.5 percent'' in paragraph (1)(A) and inserting ``33.34 percent'', (2) by striking ``50 perce...	Reduces deduction rates for foreign-derived income (from 37.5% to 33.34%) and net CFC tested income (from 50% to 40%).		Particularly affects manufacturing/export-heavy states like OH, MI, TX and SC.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART II--FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED	SEC. 70322. DETERMINATION OF DEDUCTION ELIGIBLE INCOME.	(a) Sales or Other Dispositions of Certain Property.-- (1) In general.--Section 250(b)(3)(A)(i) is amended-- (A) by striking ``and'' at the end of subclause (V), (B) by striking ``over'' at the end of...	Expands deduction-eligible income to include certain property dispositions while tightening rules on expense allocations to foreign-derived income.		High impact on states with strong multinational footprints CA, NY, WA, TX.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART II--FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED	SEC. 70323. RULES RELATED TO DEEMED INTANGIBLE INCOME.	(a) Taxation of Net CFC Tested Income.-- (1) In general.--Section 951A(a) is amended by striking ``global intangible low-taxed income'' and inserting ``net CFC tested income''. (2) Repeal of tax-free ...	Rebrands GILTI as 'net CFC tested income' and aligns deduction terminology
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART III--BASE EROSION MINIMUM TAX	SEC. 70331. EXTENSION AND MODIFICATION OF BASE EROSION MINIMUM TAX	AMOUNT. (a) In General.--Section 59A(b) is amended-- (1) by striking ``10 percent'' in paragraph (1) and inserting ``10.5 percent'', and (2) by striking paragraph (2) and by redesignating paragraphs (...	Raises the base erosion tax rate from 10% to 10.5% and simplifies structure by removing staggered thresholds.		Most relevant to IP-rich states: CA
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART IV--BUSINESS INTEREST LIMITATION	SEC. 70341. COORDINATION OF BUSINESS INTEREST LIMITATION WITH INTEREST	CAPITALIZATION PROVISIONS. (a) In General.--Section 163(j) is amended by redesignating paragraphs (10) and (11) as paragraphs (11) and (12) and by inserting after paragraph (9) the following: ``(10) C...	Clarifies that business interest limits apply even to capitalized interest
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART IV--BUSINESS INTEREST LIMITATION	SEC. 70342. DEFINITION OF ADJUSTED TAXABLE INCOME FOR BUSINESS INTEREST	LIMITATION. (a) In General.--Subparagraph (A) of section 163(j)(8) is amended-- (1) by striking ``and'' at the end of clause (iv), and (2) by adding at the end the following new clause: ``(vi) the amo...	Expands adjusted taxable income to include certain foreign inclusions (e.g.		Construction-heavy and capital-intensive states: TX
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART V--OTHER INTERNATIONAL TAX REFORMS	SEC. 70351. PERMANENT EXTENSION OF LOOK-THRU RULE FOR RELATED	CONTROLLED FOREIGN CORPORATIONS. (a) In General.--Section 954(c)(6)(C) is amended by striking ``and before January 1, 2026,''. (b) Effective Date.--The amendment made by this section shall apply to ta...	Permanently extends the look-through rule		Firms may shift inclusion timing or exploit mismatches in deductions to influence business interest limits.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART V--OTHER INTERNATIONAL TAX REFORMS	SEC. 70352. REPEAL OF ELECTION FOR 1-MONTH DEFERRAL IN DETERMINATION OF	TAXABLE YEAR OF SPECIFIED FOREIGN CORPORATIONS. (a) In General.--Section 898(c) is amended by striking paragraph (2) and redesignating paragraph (3) as paragraph (2). (b) Effective Date.--The amendmen...	Eliminates ability for certain foreign corps to defer their tax year by one month		All states
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART V--OTHER INTERNATIONAL TAX REFORMS	SEC. 70353. RESTORATION OF LIMITATION ON DOWNWARD ATTRIBUTION OF STOCK	OWNERSHIP IN APPLYING CONSTRUCTIVE OWNERSHIP RULES. (a) In General.--Section 958(b) is amended-- (1) by inserting after paragraph (3) the following: ``(4) Subparagraphs (A), (B), and (C) of section 31...	aligning them with parent company schedules.		Key impact in corporate-heavy states like DE
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS	Subchapter B--Permanent America-first International Tax Reforms	PART V--OTHER INTERNATIONAL TAX REFORMS	SEC. 70354. MODIFICATIONS TO PRO RATA SHARE RULES.	(a) In General.--Subsection (a) of section 951 is amended to read as follows: ``(a) Amounts Included.-- ``(1) In general.--If a foreign corporation is a controlled foreign corporation at any time duri...	Restores a key limitation preventing U.S. shareholders from being attributed ownership of stock held by foreign persons, thereby closing loopholes used by multinational corporations to shield income f...		All states, but particularly those hosting corporate headquarters with significant foreign investment (e.g., NY, CA, TX, DE).
TITLE VII--FINANCE	Subtitle A--Tax	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.	(a) Increase of Amount of Qualified Child Care Expenditures Taken Into Account.--Section 45F(a)(1) is amended by striking ``25 percent'' and inserting ``40 percent (50 percent in the case of an eligib...	Clarifies how U.S. shareholders calculate their share of foreign corporate income, ensuring alignment with updated rules under GILTI (Global Intangible Low-Taxed Income). It tightens definitions of in...		All states with multinational corporate presence, especially those with many outbound investments (e.g., NY, IL, CA, MA).
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter A--Permanent Investments in Families and Children		SEC. 70402. ENHANCEMENT OF ADOPTION CREDIT.	(a) In General.--Section 23(a) is amended by adding at the end the following new paragraph: ``(4) Portion of credit refundable.--So much of the credit allowed under paragraph (1) as does not exceed $5...	Substantially increases the tax credit for employers who provide or subsidize child care, with added benefits for small businesses. Encourages broader access to child care as a workforce participation...		All states, especially those with high child care costs and labor shortagesâ€”e.g., CA, MA, NY, IL, and rural areas with limited child care infrastructure.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter A--Permanent Investments in Families and Children		SEC. 70403. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF	DETERMINING WHETHER A CHILD HAS SPECIAL NEEDS FOR PURPOSES OF THE ADOPTION CREDIT. (a) In General.--Section 23(d)(3) is amended-- (1) in subparagraph (A), by inserting ``or Indian tribal government'' ...	Makes part of the adoption tax credit refundable (up to $5,000), increasing accessibility for lower-income families. Also adjusts key thresholds and limits for inflation, helping the credit keep pace ...		All states, particularly those with higher adoption rates or costly private adoptionsâ€”e.g., TX, CA, FL, GA, OH.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter A--Permanent Investments in Families and Children		SEC. 70404. ENHANCEMENT OF THE DEPENDENT CARE ASSISTANCE PROGRAM.	(a) In General.--Section 129(a)(2)(A) is amended by striking ``$5,000 ($2,500'' and inserting ``$7,500 ($3,750''. (b) Effective Date.--The amendment made by this section shall apply to taxable years b...	Ensures that tribal governments can determine whether a child qualifies as having 'special needs' under adoption credit rules. This correction enhances tribal authority and acknowledges jurisdictional...		Primarily impacts Native communities and states with significant tribal populationsâ€”e.g., NM, AZ, OK, SD, MT, AK.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter A--Permanent Investments in Families and Children		SEC. 70405. ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT.	(a) In General.--Paragraph (2) of section 21(a) is amended to read as follows: ``(2) Applicable percentage defined.--For purposes of paragraph (1), the term `applicable percentage' means 50 percent-- ...	Raises the limit on tax-free employer-provided dependent care benefits from $5,000 to $7,500, offering better support for working families dealing with rising care costs. The change reflects inflation...		All states, especially urban and suburban regions with high child care costsâ€”e.g., CA, NY, MA, DC, IL.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions		SEC. 70411. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO SCHOLARSHIP	GRANTING ORGANIZATIONS. (a) Allowance of Credit for Contributions of Individuals to Scholarship Granting Organizations.-- (1) In general.--Subpart A of part IV of subchapter A of chapter 1 is amended ...	This enhancement increases support for middle- and lower-income working families by improving the percentage of childcare expenses that can be claimed and adjusting phaseouts to extend eligibility.		All states, especially those with high childcare costsâ€”e.g., NY, CA, MA, DC, IL.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions		SEC. 70412. EXCLUSION FOR EMPLOYER PAYMENTS OF STUDENT LOANS.	(a) In General.--Section 127(c)(1)(B) is amended by striking ``in the case of payments made before January 1, 2026,''. (b) Inflation Adjustment.--Section 127 is amended-- (1) by redesignating subsecti...	Could be used to funnel funds toward favored private schools or ideologically aligned institutions. Verification burdens on small nonprofits may reduce participation or create compliance risks. May ov...
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions		SEC. 70413. ADDITIONAL EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION	EXPENSES FOR PURPOSES OF 529 ACCOUNTS. (a) In General.-- (1) In general.--Section 529(c)(7) is amended to read as follows: ``(7) Treatment of elementary and secondary tuition.--Any reference in this s...	Makes employer-paid student loan contributions permanently tax-free for employees, with inflation-adjusted caps beyond 2026. This encourages employers to help reduce student debt burden as a retention...		All states, especially those with large graduate populations and tech/finance hubsâ€”e.g., CA, MA, WA, NY, IL.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions		SEC. 70414. CERTAIN POSTSECONDARY CREDENTIALING EXPENSES TREATED AS	QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS. (a) In General.--Section 529(e)(3) is amended by adding at the end the following new subparagraph: ``(C) Certain postsecondary credent...	Expands 529 plan eligible expenses to include Kâ€“12 educational costs such as curriculum materials, tutoring by licensed teachers, online education, and therapies for students with disabilities. Also...		All states; especially impacts families in states with high private school enrollment or strong school choice movementsâ€”e.g., FL, TX, AZ, CA.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions		SEC. 70415. MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN	PRIVATE COLLEGES AND UNIVERSITIES. (a) In General.--Section 4968 is amended to read as follows: ``SEC. 4968. EXCISE TAX BASED ON INVESTMENT INCOME OF PRIVATE COLLEGES AND UNIVERSITIES. ``(a) Tax Impos...	Broadens 529 eligibility to include job-training and credentialing programs recognized by states, DOD, or credentialing agenciesâ€”benefiting non-traditional students and career switchers.		All states; notably benefits working adults, veterans, and those seeking skilled tradesâ€”e.g., MI, OH, PA, TX, NC.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions		SEC. 70416. EXPANDING APPLICATION OF TAX ON EXCESS COMPENSATION WITHIN	TAX-EXEMPT ORGANIZATIONS. (a) In General.--Section 4960(c)(2) is amended to read as follows: ``(2) Covered employee.--For purposes of this section, the term `covered employee' means any employee of an...	Increases and tiers the excise tax on net investment income of wealthy private colleges, targeting those with large endowments per student. Also includes related organizations and certain income types...		Primarily affects elite private universities with large endowmentsâ€”e.g., MA, CT, NY, IL, CA.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70421. PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES.	(a) Decennial Designations.-- (1) Determination period.--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 ``beginni...	Massively revises Opportunity Zone law with decennial reviews, stricter qualification rules, and expanded capital gain deferral/tax break incentivesâ€”especially in rural areas. Adds oversight/reporti...		All statesâ€”especially affects hospitals, universities, and large nonprofits nationwide.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70422. PERMANENT ENHANCEMENT OF LOW-INCOME HOUSING TAX CREDIT.	(a) Permanent State Housing Credit Ceiling Increase for Low-income Housing Credit.-- (1) In general.--Section 42(h)(3)(I) is amended-- (A) by striking ``2018, 2019, 2020, and 2021,'' and inserting ``b...	Increases the Low-Income Housing Tax Credit ceiling for states starting in 2026 and lowers the bond financing threshold from 50% to 25% for eligibilityâ€”making it easier to finance affordable housing...
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70423. PERMANENT EXTENSION OF NEW MARKETS TAX CREDIT.	(a) In General.--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''. (b) Carryover of Unused Limitati...	Makes the New Markets Tax Credit (NMTC) permanent by removing expiration after 2025 and clarifying carryover rules for unused credit allocations.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70424. PERMANENT AND EXPANDED REINSTATEMENT OF PARTIAL DEDUCTION	FOR CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE. (a) In General.--Section 170(p) is amended-- (1) by striking ``$300 ($600'' and inserting ``$1,000 ($2,000'', and (2) by striki...	Permanently reinstates and expands above-the-line charitable deduction for non-itemizers to $1		Primarily affects low-income communities in all states
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70425. 0.5 PERCENT FLOOR ON DEDUCTION OF CONTRIBUTIONS MADE BY	INDIVIDUALS. (a) In General.-- (1) In general.--Paragraph (1) of section 170(b) is amended by adding at the end the following new subparagraph: ``(I) 0.5-percent floor.--Any charitable contribution ot...	Limits charitable deductions to only the portion that exceeds 0.5% of an individual's income		Could incentivize inflated or fraudulent donations
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70426. 1-PERCENT FLOOR ON DEDUCTION OF CHARITABLE CONTRIBUTIONS	MADE BY CORPORATIONS. (a) In General.--Section 170(b)(2)(A) is amended to read as follows: ``(A) In general.--Any charitable contribution otherwise allowable (without regard to this subparagraph) as a...	Corporations may only deduct charitable contributions above 1% of taxable income		All states; disproportionately affects individuals with modest incomes.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70427. PERMANENT INCREASE IN LIMITATION ON COVER OVER OF TAX ON	DISTILLED SPIRITS. (a) In General.--Paragraph (1) of section 7652(f) is amended to read as follows: ``(1) $13.25, or''. (b) Effective Date.--The amendment made by this section shall apply to distilled...	Permanently increases federal tax revenue returned to Puerto Rico and the U.S. Virgin Islands from rum excise taxes.		particularly small and local charities relying on business support.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70428. NONPROFIT COMMUNITY DEVELOPMENT ACTIVITIES IN REMOTE NATIVE	VILLAGES. (a) In General.--For purposes of subchapter F of chapter 1 of the Internal Revenue Code of 1986, any activity substantially related to participation or investment in fisheries in the Bering ...	Clarifies tax-exempt treatment of fishing-related economic activities by western Alaska CDQ nonprofits and their subsidiaries.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70429. ADJUSTMENT OF CHARITABLE DEDUCTION FOR CERTAIN EXPENSES	INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING. (a) In General.--Section 170(n)(1) of the Internal Revenue Code of 1986 is amended by striking ``$10,000'' and inserting ``$50,000''. (b) Eff...	Raises the charitable deduction cap from $10
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter C--Permanent Investments in Community Development		SEC. 70430. EXCEPTION TO PERCENTAGE OF COMPLETION METHOD OF ACCOUNTING	FOR CERTAIN RESIDENTIAL CONSTRUCTION CONTRACTS. (a) In General.--Section 460(e) is amended-- (1) in paragraph (1)-- (A) by striking ``home construction contract'' both places it appears and inserting ...	Expands accounting method exceptions to more residential construction contracts		Could allow overstatement of expenses or misuse if documentation requirements are lax; limited external audit potential.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter D--Permanent Investments in Small Business and Rural America		SEC. 70431. EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION.	(a) Phased Increase in Exclusion for Gain From Qualified Small Business Stock.-- (1) In general.--Section 1202(a)(1) is amended to read as follows: ``(1) In general.-- In the case of a taxpayer other ...	Increases capital gains exclusions for small business stock based on holding period and raises asset/gain thresholds		All states; especially impacts fast-growing regions with booming housing development.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter D--Permanent Investments in Small Business and Rural America		SEC. 70432. REPEAL OF REVISION TO DE MINIMIS RULES FOR THIRD PARTY	NETWORK TRANSACTIONS. (a) Reinstatement of Exception for De Minimis Payments as in Effect Prior to Enactment of American Rescue Plan Act of 2021.-- (1) In general.--Section 6050W(e) is amended to read...	Reverts 1099-K reporting thresholds to pre-2021 levels ($20		possibly avoiding large tax bills.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter D--Permanent Investments in Small Business and Rural America		SEC. 70433. INCREASE IN THRESHOLD FOR REQUIRING INFORMATION REPORTING	WITH RESPECT TO CERTAIN PAYEES. (a) In General.--Section 6041(a) is amended by striking ``$600'' and inserting ``$2,000''. (b) Inflation Adjustment.--Section 6041 is amended by adding at the end the f...	Raises the threshold for Form 1099 reporting from $600 to $2		Could enable significant unreported income through platforms like Venmo
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter D--Permanent Investments in Small Business and Rural America		SEC. 70434. TREATMENT OF CERTAIN QUALIFIED SOUND RECORDING PRODUCTIONS.	(a) Election to Treat Costs as Expenses.--Section 181(a)(1) is amended by striking ``qualified film or television production, and any qualified live theatrical production,'' and inserting ``qualified ...	Allows sound recordings made in the U.S. to qualify for film-style tax deductions and bonus depreciation		Could allow gig economy and informal economy earners to underreport income up to the new threshold without IRS detection.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter D--Permanent Investments in Small Business and Rural America		SEC. 70435. EXCLUSION OF INTEREST ON LOANS SECURED BY RURAL OR	AGRICULTURAL REAL PROPERTY. (a) In General.--Part III of subchapter B of chapter 1, as amended by the preceding provisions of this Act, is amended by inserting after section 139K the following new sec...	Excludes 25% of interest income from federal tax for certain lenders on loans secured by rural/agricultural properties.		Potential misuse by music companies or producers breaking larger projects into smaller budgeted units to stay under cap.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter D--Permanent Investments in Small Business and Rural America		SEC. 70436. REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN	DEVICES. (a) Transfer Tax.--Section 5811(a) is amended to read as follows: ``(a) Rate.--There shall be levied, collected, and paid on firearms transferred a tax at the rate of-- ``(1) $200 for each fi...	Reduces firearm manufacturing and transfer tax to zero for non-machinegun and non-destructive devices.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter D--Permanent Investments in Small Business and Rural America		SEC. 70437. TREATMENT OF CAPITAL GAINS FROM THE SALE OF CERTAIN	FARMLAND PROPERTY. (a) In General.--Part IV of subchapter O of chapter 1 is amended by redesignating section 1062 as section 1063 and by inserting after section 1061 the following new section: ``SEC. ...	Allows installment tax payment over 4 years for farmland sold to qualified farmers
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter D--Permanent Investments in Small Business and Rural America		SEC. 70438. EXTENSION OF RULES FOR TREATMENT OF CERTAIN DISASTER-	RELATED PERSONAL CASUALTY LOSSES. For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116- 260), section 301 of such Act sh...	Extends the ability to deduct personal casualty losses for federally declared disasters under favorable rules.		All states; with significant implications in high-cost farmland regions like the Midwest and California.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 4--INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES	Subchapter D--Permanent Investments in Small Business and Rural America		SEC. 70439. RESTORATION OF TAXABLE REIT SUBSIDIARY ASSET TEST.	(a) In General.--Section 856(c)(4)(B)(ii) is amended by striking ``20 percent'' and inserting ``25 percent''. (b) Effective Date.--The amendment made by this section shall apply to taxable years begin...	Raises the asset limit for taxable REIT subsidiaries from 20% to 25%		All states; especially areas prone to hurricanes
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70501. TERMINATION OF PREVIOUSLY-OWNED CLEAN VEHICLE CREDIT.	Section 25E(g) is amended by striking ``December 31, 2032'' and inserting ``September 30, 2025''.	Ends tax credit for used clean vehicle purchases earlier than scheduledâ€”by September 30		increasing complexity and reducing tax transparency.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70502. TERMINATION OF CLEAN VEHICLE CREDIT.	(a) In General.--Section 30D(h) is amended by striking ``placed in service after December 31, 2032'' and inserting ``acquired after September 30, 2025''. (b) Conforming Amendments.--Section 30D(e) is ...	Terminates new EV purchase credits earlier than plannedâ€”effective October 1		All states; urban and suburban regions with rising EV adoption may see higher used EV costs.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70503. TERMINATION OF QUALIFIED COMMERCIAL CLEAN VEHICLES CREDIT.	Section 45W(g) is amended by striking ``December 31, 2032'' and inserting ``September 30, 2025''.	Ends the tax credit for clean commercial vehicles as of September 30		prompting price spikes before deadline.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70504. TERMINATION OF ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY	CREDIT. Section 30C(i) is amended by striking ``December 31, 2032'' and inserting ``June 30, 2026''.	Ends the tax credit for installing alternative fuel vehicle refueling infrastructure six years early		All states; disproportionately impacts delivery/logistics companies and cities investing in clean fleets.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70505. TERMINATION OF ENERGY EFFICIENT HOME IMPROVEMENT CREDIT.	(a) In General.--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''. (b) Conform...	Terminates the credit for home energy-efficient upgrades after 2025		Could disincentivize private investment in EV charging and alternative fuel infrastructure
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70506. TERMINATION OF RESIDENTIAL CLEAN ENERGY CREDIT.	(a) In General.--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''. (b) Co...	Eliminates credits for solar		particularly among middle-income households who rely on credits to offset upfront costs.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70507. TERMINATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS	DEDUCTION. Section 179D is amended by adding at the end the following new subsection: ``(i) Termination.--This section shall not apply with respect to property the construction of which begins after J...	Ends deduction for energy-efficient commercial construction projects that begin after June 30		and battery installations in homes for expenditures made after 2025.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70508. TERMINATION OF NEW ENERGY EFFICIENT HOME CREDIT.	Section 45L(h) is amended by striking ``December 31, 2032'' and inserting ``June 30, 2026''.	Ends tax credit for builders of energy-efficient new homes as of June 30		All states; especially large metro areas with growing commercial development.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70509. TERMINATION OF COST RECOVERY FOR ENERGY PROPERTY.	(a) Energy Property.--Section 168(e)(3)(B)(vi), as amended by section 13703 of Public Law 117-169, is amended-- (1) by striking subclause (I), and (2) by redesignating subclauses (II) and (III) as sub...	Repeals accelerated depreciation rules for energy property construction beginning after 2024.		All states; particularly growing suburbs and exurbs where new construction is highest.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70510. MODIFICATIONS OF ZERO-EMISSION NUCLEAR POWER PRODUCTION	CREDIT. (a) Restrictions Relating to Prohibited Foreign Entities.--Section 45U(c) is amended by adding at the end the following new paragraph: ``(3) Restrictions relating to prohibited foreign entitie...	Bars foreign-controlled or foreign-influenced companies from claiming nuclear production tax credits after a set period.		and battery projects as returns become less tax-efficient.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70511. TERMINATION OF CLEAN HYDROGEN PRODUCTION CREDIT.	Section 45V(c)(3)(C) is amended by striking ``January 1, 2033'' and inserting ``January 1, 2028''.	Shortens the lifespan of the hydrogen production tax credit by moving the expiration to January 1		All states; especially those with nuclear generation facilities or foreign-backed energy investments.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70512. TERMINATION AND RESTRICTIONS ON CLEAN ELECTRICITY	PRODUCTION CREDIT. (a) Termination for Wind and Solar Facilities.--Section 45Y(d) is amended-- (1) in paragraph (1), by striking ``The amount of'' and inserting ``Subject to paragraph (4), the amount ...
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70513. TERMINATION AND RESTRICTIONS ON CLEAN ELECTRICITY	INVESTMENT CREDIT. (a) Termination for Wind and Solar Facilities.--Section 48E(e) is amended-- (1) in paragraph (1), by striking ``The amount of'' and inserting ``Subject to paragraph (4), the amount ...	This section ends the clean electricity investment credit for wind and solar facilities placed in service after December 31, 2027, and prohibits credits for projects with material assistance from â€œp...		supply chain involvement
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70514. PHASE-OUT AND RESTRICTIONS ON ADVANCED MANUFACTURING	PRODUCTION CREDIT. (a) Modification of Provision Relating to Sale of Integrated Components.--Paragraph (4) of section 45X(d) is amended to read as follows: ``(4) Sale of integrated components.-- ``(A)...	This section phases out tax credits for producing critical minerals (except metallurgical coal) after 2033 and ends credits for wind energy components after 2027. Credits are denied for products with ...
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter A--Termination of Green New Deal Subsidies		SEC. 70515. RESTRICTION ON THE EXTENSION OF ADVANCED ENERGY PROJECT	CREDIT PROGRAM. (a) In General.--Section 48C(e)(3)(C) is amended by striking ``shall be increased'' and inserting ``shall not be increased''. (b) Effective Date.--The amendment made by this section sh...	This section prevents further increases in allocations for the advanced energy project credit program, essentially capping its size as of enactment.		Mineral-rich and manufacturing states (WV, PA, OH, MT, NV, AZ) most affected. Renewable-heavy states lose wind incentives; coal and steelmaking regions benefit from expanded metallurgical coal credits.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter B--Enhancement of America-first Energy Policy		SEC. 70521. EXTENSION AND MODIFICATION OF CLEAN FUEL PRODUCTION CREDIT.	(a) Prohibition on Foreign Feedstocks.-- (1) In general.--Section 45Z(f)(1)(A) is amended-- (A) in clause (i)(II)(bb), by striking ``and'' at the end, (B) in clause (ii), by striking the period at the...	Extends the clean fuel production credit to 2029, requires fuels to use feedstock from North America, and blocks credits for fuel with negative emission rates (except for animal manure). It bars doubl...		All states, but most impactful in states with major clean energy manufacturing (MI, NY, OH, SC, TN).
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter B--Enhancement of America-first Energy Policy		SEC. 70522. RESTRICTIONS ON CARBON OXIDE SEQUESTRATION CREDIT.	(a) Restrictions Relating to Prohibited Foreign Entities.--Section 45Q(f) is amended by adding at the end the following new paragraph: ``(10) Restrictions relating to prohibited foreign entities.--No ...	Bars carbon sequestration credits for entities controlled or influenced by â€œprohibited foreign entities,â€ equalizes credit treatment for carbon storage and utilization, sets new fixed and inflatio...		Farm states, biofuel hubs (IA, IL, NE, MN), and border regions most affected. Indirect effects nationwide in fuel and agriculture sectors.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter B--Enhancement of America-first Energy Policy		SEC. 70523. INTANGIBLE DRILLING AND DEVELOPMENT COSTS TAKEN INTO	ACCOUNT FOR PURPOSES OF COMPUTING ADJUSTED FINANCIAL STATEMENT INCOME. (a) In General.--Section 56A(c)(13) is amended-- (1) by striking subparagraph (A) and inserting the following: ``(A) reduced by--...	Allows certain drilling and development expenses (for oil and gas property) to be deducted in calculating adjusted financial statement income for tax purposes, aligning more closely with book income.		States with major carbon capture projects (TX, LA, ND, WY) and fossil fuel hubs most affected.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter B--Enhancement of America-first Energy Policy		SEC. 70524. INCOME FROM HYDROGEN STORAGE, CARBON CAPTURE, ADVANCED	NUCLEAR, HYDROPOWER, AND GEOTHERMAL ENERGY ADDED TO QUALIFYING INCOME OF CERTAIN PUBLICLY TRADED PARTNERSHIPS. (a) In General.--Section 7704(d)(1)(E) is amended-- (1) by striking ``income and gains de...	Lowers tax liability for fossil fuel producers by expanding allowable deductions, especially for oil and gas drilling costs. Encourages continued drilling and exploration by reducing after-tax costs.		Energy states (TX, OK, NM, ND, LA) see largest impact. National budget affected by reduced revenue.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter B--Enhancement of America-first Energy Policy		SEC. 70525. ALLOW FOR PAYMENTS TO CERTAIN INDIVIDUALS WHO DYE FUEL.	(a) In General.--Subchapter B of chapter 65, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section: ``SEC. 6435. DYED FUEL. ``(a) In General.--I...	Creates a new provision allowing people who remove eligible indelibly dyed fuel from a terminal (and paid tax on it) to receive a tax payment/refund. Tighter penalties are imposed for excess claims.		AND GEOTHERMAL ENERGY ADDED TO QUALIFYING INCOME OF CERTAIN PUBLICLY TRADED PARTNERSHIPS.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST	Subchapter C--Other Reforms		SEC. 70531. MODIFICATIONS TO DE MINIMIS ENTRY PRIVILEGE FOR COMMERCIAL	SHIPMENTS. (a) Civil Penalty.-- (1) Additional penalty imposed.--Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321) is amended by adding at the end the following new subsection: ``(c) Any person w...	Imposes civil penalties (up to $5,000 for first offense, $10,000 for repeat) for misuse of the â€œde minimisâ€ import privilege and repeals the commercial shipment exception, making it harder for bus...		Nationwide; largest impacts in agriculture, transportation, and industries using dyed fuel for tax-exempt purposes.
TITLE VII--FINANCE	Subtitle A--Tax	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. (a) Rule Made Permanent.--Section 461(l)(1) is amended by striking ``and before January 1, 2029,'' each place it appears. (b) Adjustment of Amounts for Calculation of...	Targets abuse of small-package import exemptions, a tactic used by foreign sellers (notably via e-commerce) to dodge tariffs and avoid customs. Likely to raise prices for low-value imports and deter t...		U.S. port states, logistics hubs, and businesses relying on low-value imports most affected; nationwide impact for e-commerce buyers.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS			SEC. 70602. TREATMENT OF PAYMENTS FROM PARTNERSHIPS TO PARTNERS FOR	PROPERTY OR SERVICES. (a) In General.--Section 707(a)(2) is amended by striking ``Under regulations prescribed'' and inserting ``Except as provided''. (b) Effective Date.--The amendment made by this s...	Permanently restricts the ability of individuals and pass-through businesses to offset income with large business losses, likely increasing tax liability for high-income individuals and small business...		National impact, but most acute for high-income individuals and small businesses, especially in sectors prone to large cyclical losses (real estate, farming, oil/gas).
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS			SEC. 70603. EXCESSIVE EMPLOYEE REMUNERATION FROM CONTROLLED GROUP	MEMBERS AND ALLOCATION OF DEDUCTION. (a) Application of Aggregation Rules.--Section 162(m) is amended by adding at the end the following new paragraph: ``(7) Remuneration from controlled group members...	Clarifies tax treatment of partnership payments to partners, reducing ambiguity and potential disputes over characterization of payments for services or property. Improves tax administration clarity f...		Nationwide impact across all states with significant partnership activity.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS			SEC. 70604. EXCISE TAX ON CERTAIN REMITTANCE TRANSFERS.	(a) In General.--Chapter 36 is amended by inserting after subchapter B the following new subchapter: ``Subchapter C--Remittance Transfers ``Sec. 4475. Imposition of tax. ``SEC. 4475. IMPOSITION OF TAX...	Closes loopholes where companies split executive compensation across controlled entities to exceed deduction limits. Tightens limits on tax deductions for excessive executive pay, increasing corporate...		Publicly held corporations across all states; corporate headquarters often in NY, CA, TX, and other business hubs.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS			SEC. 70605. ENFORCEMENT PROVISIONS WITH RESPECT TO COVID-RELATED	EMPLOYEE RETENTION CREDITS. (a) Assessable Penalty for Failure to Comply With Due Diligence Requirements.-- (1) In general.--Any COVID-ERTC promoter which provides aid, assistance, or advice with resp...	Targets costs and compliance burdens of cash-based international remittances, typically used by migrant workers. Could raise costs for cash transfers but exempt electronic methods, incentivizing digit...		States with large immigrant populations sending remittances abroad: CA, TX, NY, FL, IL, and others.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS			SEC. 70606. SOCIAL SECURITY NUMBER REQUIREMENT FOR AMERICAN OPPORTUNITY	AND LIFETIME LEARNING CREDITS. (a) Social Security Number of Taxpayer Required.--Section 25A(g)(1) is amended to read as follows: ``(1) Identification requirement.-- ``(A) Social security number requi...	Strengthens enforcement to curb improper COVID Employee Retention Tax Credit claims and abusive promoter practices. Aims to reduce fraud, improper credits, and revenue loss. Extends IRS authority to a...		Nationwide, impacting promoters and businesses that claimed COVID-ERTC.
TITLE VII--FINANCE	Subtitle A--Tax	CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS			SEC. 70607. TASK FORCE ON THE REPLACEMENT OF DIRECT FILE.	Out of any money in the Treasury not otherwise appropriated, there is hereby appropriated for the fiscal year ending September 30, 2026, $15,000,000, to remain available until September 30, 2026, for ...	Closes gaps that allowed improper education tax credit claims by requiring valid SSNs and EINs, improving IRS verification and reducing fraud. Streamlines audit and correction processes.	Aims to strengthen physical and technological border security to reduce unauthorized entry and illicit trafficking. The large investment reflects prioritization of border enforcement infrastructure. M...	Primarily border states (CA, AZ, NM, TX) and adjacent regions affected by construction, environmental impact, and border security operations.
TITLE VII--FINANCE	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. (a) In General.--The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section...	Seeks to modernize and potentially privatize large portions of tax filing, aiming to reduce taxpayer burden and simplify processes. Balances government oversight with private-sector innovation.	Supports manpower expansion and modernization to enforce border security missions. Focus on recruitment and retention addresses staffing shortages. Potential misuse includes bonuses fostering short-te...	Nationwide impact, focused on border states and agencies employing CBP personnel.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter A--Reducing Fraud and Improving Enrollment Processes		SEC. 71102. MORATORIUM ON IMPLEMENTATION OF RULE RELATING TO	ELIGIBILITY AND ENROLLMENT FOR MEDICAID, CHIP, AND THE BASIC HEALTH PROGRAM. The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this sect...	Pauses controversial changes aimed at streamlining eligibility/enrollment to allow further review or delay, possibly protecting vulnerable populations from unintended disenrollment or confusion.	Expands detention facilities and capacity for immigration enforcement, allowing prolonged detention pending removal proceedings. Raises humanitarian and legal concerns regarding conditions, due proces...	Nationwide, with concentration in states hosting detention centers and border regions.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter A--Reducing Fraud and Improving Enrollment Processes		SEC. 71103. REDUCING DUPLICATE ENROLLMENT UNDER THE MEDICAID AND CHIP	PROGRAMS. (a) Medicaid.-- (1) In general.--Section 1902 of the Social Security Act (42 U.S.C. 1396a) is amended-- (A) in subsection (a)-- (i) in paragraph (86), by striking ``and'' at the end; (ii) in...	Requires states to regularly obtain and submit enrollee address and SSN info to a federal system preventing simultaneous enrollment in multiple states. Mandates actions to disenroll individuals not re...	Intended to modernize border security with cutting-edge technology, improving detection of narcotics and unauthorized persons. Restricts untested surveillance towers to ensure reliable autonomous syst...	Border states and ports of entry nationwide.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter A--Reducing Fraud and Improving Enrollment Processes		SEC. 71104. ENSURING DECEASED INDIVIDUALS DO NOT REMAIN ENROLLED.	Section 1902 of the Social Security Act (42 U.S.C. 1396a), as amended by section 71103, is further amended-- (1) in subsection (a)-- (A) in paragraph (87), by striking ``; and'' and inserting a semico...	Requires states to quarterly check death records and disenroll deceased individuals from Medicaid, discontinuing payments post-death. Provides for reinstatement if errors occur. Encourages use of addi...	Empowers state and local governments to enhance security capabilities and respond to threats. Provides funding for major events (FIFA 2026, Olympics 2028), boosting preparedness. The Border Security F...	All states, with particular impact on border states and jurisdictions hosting major events.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter A--Reducing Fraud and Improving Enrollment Processes		SEC. 71105. ENSURING DECEASED PROVIDERS DO NOT REMAIN ENROLLED.	Section 1902(kk)(1) of the Social Security Act (42 U.S.C. 1396a(kk)(1)) is amended-- (1) by striking ``The State'' and inserting: ``(A) In general.--The State''; and (2) by adding at the end the follo...	Requires states to screen Medicaid provider enrollments and revalidations quarterly against the Death Master File starting January 1, 2028, to prevent deceased providers from remaining active.	Supports state and local law enforcement expenses arising from Secret Service protection of presidential residences. Ensures costs beyond normal operations are covered, preventing financial strain on ...	Nationwide, affecting states with designated presidential residences.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter A--Reducing Fraud and Improving Enrollment Processes		SEC. 71106. PAYMENT REDUCTION RELATED TO CERTAIN ERRONEOUS EXCESS	PAYMENTS UNDER MEDICAID. (a) In General.--Section 1903(u)(1) of the Social Security Act (42 U.S.C. 1396b(u)(1)) is amended-- (1) in subparagraph (A)-- (A) by inserting ``for audits conducted by the Se...	Amends rules to allow payment reductions when erroneous excess payments in Medicaid exceed 0.03%, with audits by HHS Secretary or states. Caps waiver amounts for such errors starting fiscal year 2030.	Provides flexible funding to support DHS operational needs along borders. Supports various missions including enforcement, infrastructure, and technology. The broad allocation enhances responsiveness ...	Nationwide, with concentration in border regions.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter A--Reducing Fraud and Improving Enrollment Processes		SEC. 71107. ELIGIBILITY REDETERMINATIONS.	(a) In General.--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: ``(L) Frequency of eligibility redeterminations...	Requires states to redetermine Medicaid eligibility every 6 months starting after Dec 31, 2026, for certain groups (including those under specific waivers), with exemptions. Provides $75 million for i...	Enhances integrity and reduces fraud in the FEHB program by tightening eligibility verification and enrollment processes. Protects federal healthcare funds from improper use but increases administrati...	Federal employees nationwide covered by FEHB plans.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter A--Reducing Fraud and Improving Enrollment Processes		SEC. 71108. REVISING HOME EQUITY LIMIT FOR DETERMINING ELIGIBILITY FOR	LONG-TERM CARE SERVICES UNDER THE MEDICAID PROGRAM. (a) Revising Home Equity Limit.--Section 1917(f)(1) of the Social Security Act (42 U.S.C. 1396p(f)(1)) is amended-- (1) in subparagraph (B)-- (A) by...	Raises the home equity limit for Medicaid long-term care eligibility from $500,000 to $1 million (non-agricultural properties) starting January 1, 2028, with clarifications on applicability.	Aims to improve transparency and accountability for COVID-19 related spending, reducing waste and fraud in pandemic relief. Extended oversight timeline ensures prolonged scrutiny but requires sustaine...	Nationwide, related to all federal pandemic relief programs.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter A--Reducing Fraud and Improving Enrollment Processes		SEC. 71109. ALIEN MEDICAID ELIGIBILITY.	(a) Medicaid.--Section 1903(v) of the Social Security Act (42 U.S.C. 1396b(v)) is amended-- (1) in paragraph (1), by striking ``and (4)''and inserting ``, (4), and (5)''; and (2) by adding at the end ...	Narrows Medicaid payment eligibility to certain lawful residents starting October 1, 2026, excluding unauthorized aliens, while clarifying CHIP eligibility. Appropriates $15 million for implementation...	Supports efforts to identify savings and improve financial management in federal agencies. May lead to more efficient government spending but success depends on effective execution and interagency coo...	Nationwide, across all federal executive agencies.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter A--Reducing Fraud and Improving Enrollment Processes		SEC. 71110. EXPANSION FMAP FOR EMERGENCY MEDICAID.	(a) In General.--Section 1905 of the Social Security Act (42 U.S.C. 1396d) is amended by adding at the end the following new subsection: ``(kk) FMAP for Treatment of an Emergency Medical Condition.-- ...	Limits Federal Medical Assistance Percentage (FMAP) for emergency Medicaid care provided to aliens to standard state FMAP rates starting October 1, 2026. Provides $1 million for implementation.	Defines scope and references for the fee provisions, establishing the legal foundation for the subsequent fee rules.	No direct misuse, but establishes legal baseline for fee imposition; impacts all immigrants subject to these fees.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--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. The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this...	Delays enforcement of CMS minimum staffing standards for long-term care facilities until September 30, 2034.	Introduces a financial barrier for asylum seekers to deter frivolous claims and cover administrative costs. Could burden vulnerable populations, potentially limiting access to asylum. Risks denying pr...	Primarily impacts asylum applicants nationwide, including those at borders and immigration offices.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter B--Preventing Wasteful Spending		SEC. 71112. REDUCING STATE MEDICAID COSTS.	(a) In General.--Section 1902(a)(34) of the Social Security Act (42 U.S.C. 1396a(a)(34)) is amended to read as follows: ``(34) provide that in the case of any individual who has been determined to be ...	Allows states to provide Medicaid and CHIP retroactive coverage for care and services up to one month (for certain individuals) or two months prior to application, with $10 million appropriated for im...	Offsets administrative costs for work permits, but adds financial strain on vulnerable immigrants needing to work legally. Could incentivize delayed or unauthorized employment. Allocates part of fees ...	Nationwide, affecting asylum seekers, parolees, and TPS holders requiring work authorization.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter B--Preventing Wasteful Spending		SEC. 71113. FEDERAL PAYMENTS TO PROHIBITED ENTITIES.	(a) In General.--No Federal funds that are considered direct spending and provided to carry out a State plan under title XIX of the Social Security Act or a waiver of such a plan shall be used to make...	Prohibits federal Medicaid funds considered direct spending from being used for payments to certain tax-exempt entities primarily engaged in family planning that provide abortions beyond specific exce...	Raises revenue and deters parole applications except in urgent cases. The fee may limit access for lower-income parolees, affecting family reunification and urgent medical cases. Strict waiver criteri...	Nationwide, impacting parole applicants and vulnerable populations seeking urgent entry.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter C--Stopping Abusive Financing Practices		SEC. 71114. SUNSETTING INCREASED FMAP INCENTIVE.	Section 1905(ii)(3) of the Social Security Act (42 U.S.C. 1396d(ii)(3)) is amended-- (1) by striking ``which has not'' and inserting the following: ``which-- ``(A) has not''; (2) in subparagraph (A), ...	Sunsets increased Federal Medical Assistance Percentage (FMAP) incentives for states expending funds on certain populations before January 1, 2026.	Covers administrative costs for SIJ status applications. While reasonable, fees may be burdensome for juveniles in vulnerable situations, possibly delaying protection for abused/abandoned children.	Nationwide, affects special immigrant juvenile applicants and their guardians.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter C--Stopping Abusive Financing Practices		SEC. 71115. PROVIDER TAXES.	(a) Change in Threshold for Hold Harmless Provision of Broad-based Health Care Related Taxes.--Section 1903(w)(4) of the Social Security Act (42 U.S.C. 1396b(w)(4)) is amended-- (1) in subparagraph (C...	Adjusts the threshold for the hold harmless provision on broad-based health care-related provider taxes starting fiscal year 2027, with gradual reductions in applicable tax percentages through 2032, d...	Reflects cost recovery but significantly raises financial barriers for TPS holders, many from disaster or conflict zones, risking economic hardship and limited legal work access.	Nationwide, impacting TPS beneficiaries from designated countries.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter C--Stopping Abusive Financing Practices		SEC. 71116. STATE DIRECTED PAYMENTS.	(a) In General.--Subject to subsection (b), the Secretary of Health and Human Services (in this section referred to as the Secretary) shall revise section 438.6(c)(2)(iii) of title 42, Code of Federal...	Limits state-directed Medicaid payments to Medicare payment rates or slightly above, with phased reductions for certain grandfathered payments, and provides funding for implementation through 2033.	Funds efforts to maintain visa program integrity and compliance. Could increase cost for travelers, impacting tourism and business. Reimbursement provision incentivizes compliance but adds administrat...	Nationwide, affecting all nonimmigrant visa applicants.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter C--Stopping Abusive Financing Practices		SEC. 71117. REQUIREMENTS REGARDING WAIVER OF UNIFORM TAX REQUIREMENT	FOR MEDICAID PROVIDER TAX. (a) In General.--Section 1903(w) of the Social Security Act (42 U.S.C. 1396b(w)) is amended-- (1) in paragraph (3)(E), by inserting after clause (ii)(II) the following new c...	Defines conditions under which Medicaid provider taxes are not considered redistributive, clarifying tax rate structures and forbidding exclusionary or uneven taxation within classes.	Covers costs for processing entry/exit records, improving border data management. Small fee likely minimal burden but cumulatively affects all arriving noncitizens.	Nationwide, affecting all aliens entering or departing the U.S.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter C--Stopping Abusive Financing Practices		SEC. 71118. REQUIRING BUDGET NEUTRALITY FOR MEDICAID DEMONSTRATION	PROJECTS UNDER SECTION 1115. (a) In General.--Section 1115 of the Social Security Act (42 U.S.C. 1315) is amended by adding at the end the following new subsection: ``(g) Requirement of Budget Neutral...	Requires that Medicaid demonstration projects be budget-neutral, certified by CMS Chief Actuary starting January 1, 2027, ensuring no increase in federal spending compared to baseline.	Intended to manage backlog and fund asylum system but may pressure applicants with prolonged cases financially, possibly forcing premature withdrawal or hardship.	Nationwide, impacting asylum seekers with pending cases over multiple years.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter D--Increasing Personal Accountability		SEC. 71119. REQUIREMENT FOR STATES TO ESTABLISH MEDICAID COMMUNITY	ENGAGEMENT REQUIREMENTS FOR CERTAIN INDIVIDUALS. (a) In General.--Section 1902 of the Social Security Act (42 U.S.C. 1396a), as amended by sections 71103 and 71104, is further amended by adding at the...	Mandates states to impose community engagement requirements (e.g., work, volunteering, education) for Medicaid eligibility on adults aged 19-64 (non-exempt), starting after December 31, 2026, with exc...	Funds administrative costs but adds recurring financial burden on parolees needing to work legally. Could discourage timely renewals and increase unauthorized employment risks.	Nationwide, affecting parolees who seek employment authorization renewal.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter D--Increasing Personal Accountability		SEC. 71120. MODIFYING COST SHARING REQUIREMENTS FOR CERTAIN EXPANSION	INDIVIDUALS UNDER THE MEDICAID PROGRAM. (a) In General.--Section 1916 of the Social Security Act (42 U.S.C. 1396o) is amended-- (1) in subsection (a), in the matter preceding paragraph (1), by inserti...	Starting October 1, 2028, imposes cost-sharing limits for Medicaid expansion individuals with incomes above poverty, including maximum caps on copayments and exclusions for certain essential services....	Funds USCIS administrative costs; may impose financial burden on asylum seekers reliant on work permits, potentially delaying renewals or encouraging unauthorized work. No waivers increase hardship ri...	Nationwide, affecting asylum applicants seeking work authorization renewals.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 1--MEDICAID	Subchapter E--Expanding Access to Care		SEC. 71121. MAKING CERTAIN ADJUSTMENTS TO COVERAGE OF HOME OR	COMMUNITY-BASED SERVICES UNDER MEDICAID. (a) Expanding HCBS Coverage Under Section 1915(c) Waivers.--Section 1915(c) of the Social Security Act (42 U.S.C. 1396n(c)) is amended-- (1) in paragraph (3), ...	Authorizes standalone 1915(c) waivers for home and community-based services (HCBS) beginning July 1, 2028, with state requirements ensuring no delay in services and cost controls. Provides $150 millio...	Offsets administrative expenses but may add financial strain on TPS holders, many from vulnerable populations, risking delay or loss of legal work status. No fee waivers limit relief options.	Nationwide, impacting TPS beneficiaries requiring work authorization extensions.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 2--MEDICARE	Subchapter A--Strengthening Eligibility Requirements		SEC. 71201. LIMITING MEDICARE COVERAGE OF CERTAIN INDIVIDUALS.	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: ``SEC. 1899C. LIMITING MEDICARE COVERAGE OF CERTAIN INDIVIDUALS. ``(a) In Gen...	Restricts Medicare eligibility to U.S. citizens, lawful permanent residents, and select other lawfully residing individuals, with phased implementation and Social Security review of current beneficiar...	Aims to strengthen physical and technological border security to reduce unauthorized entry and illicit trafficking. The large investment reflects prioritization of border enforcement infrastructure. M...	Primarily border states (CA, AZ, NM, TX) and adjacent regions affected by construction, environmental impact, and border security operations.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 2--MEDICARE	Subchapter B--Improving Services for Seniors		SEC. 71202. TEMPORARY PAYMENT INCREASE UNDER THE MEDICARE PHYSICIAN FEE	SCHEDULE TO ACCOUNT FOR EXCEPTIONAL CIRCUMSTANCES. (a) In General.--Section 1848(t) of the Social Security Act (42 U.S.C. 1395w-4(t)) is amended-- (1) in the subsection heading, by striking ``During 2...	Extends a 2.5% temporary payment increase for Medicare physician services into 2026 to address ongoing exceptional circumstances.	Supports manpower expansion and modernization to enforce border security missions. Focus on recruitment and retention addresses staffing shortages. Potential misuse includes bonuses fostering short-te...	Nationwide impact, focused on border states and agencies employing CBP personnel.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 2--MEDICARE	Subchapter B--Improving Services for Seniors		SEC. 71203. EXPANDING AND CLARIFYING THE EXCLUSION FOR ORPHAN DRUGS	UNDER THE DRUG PRICE NEGOTIATION PROGRAM. (a) In General.--Section 1192(e) of the Social Security Act (42 U.S.C. 1320f-1(e)) is amended-- (1) in paragraph (1), in the matter preceding subparagraph (A)...	Broadens and clarifies the exclusion criteria for orphan drugs from Medicare drug price negotiations starting 2028, including drugs treating multiple rare diseases.	Expands detention facilities and capacity for immigration enforcement, allowing prolonged detention pending removal proceedings. Raises humanitarian and legal concerns regarding conditions, due proces...	Nationwide, with concentration in states hosting detention centers and border regions.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 3--HEALTH TAX	Subchapter A--Improving Eligibility Criteria		SEC. 71301. PERMITTING PREMIUM TAX CREDIT ONLY FOR CERTAIN INDIVIDUALS.	(a) In General.--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''. (b) Eligi...	Restricts premium tax credits for health insurance under the ACA to only certain lawfully present aliens, defining eligibility to include permanent residents, Cuban/Haitian entrants, and Compact of Fr...	Intended to modernize border security with cutting-edge technology, improving detection of narcotics and unauthorized persons. Restricts untested surveillance towers to ensure reliable autonomous syst...	Border states and ports of entry nationwide.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 3--HEALTH TAX	Subchapter A--Improving Eligibility Criteria		SEC. 71302. DISALLOWING PREMIUM TAX CREDIT DURING PERIODS OF MEDICAID	INELIGIBILITY DUE TO ALIEN STATUS. (a) In General.--Section 36B(c)(1) is amended by striking subparagraph (B). (b) Effective Date.--The amendments made by this section shall apply to taxable years beg...	Disallows ACA premium tax credits during months when an individual is ineligible for Medicaid due to alien status, effective 2026.	Empowers state and local governments to enhance security capabilities and respond to threats. Provides funding for major events (FIFA 2026, Olympics 2028), boosting preparedness. The Border Security F...	All states, with particular impact on border states and jurisdictions hosting major events.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 3--HEALTH TAX	Subchapter B--Preventing Waste, Fraud, and Abuse		SEC. 71303. REQUIRING VERIFICATION OF ELIGIBILITY FOR PREMIUM TAX	CREDIT. (a) In General.--Section 36B(c) is amended by adding at the end the following new paragraphs: ``(5) Exchange enrollment verification requirement.-- ``(A) In general.--The term `coverage month'...	Mandates exchanges verify eligibility for ACA premium tax credits before coverage months count, requiring pre-enrollment income, residency, and immigration status verification, effective 2028.	Supports state and local law enforcement expenses arising from Secret Service protection of presidential residences. Ensures costs beyond normal operations are covered, preventing financial strain on ...	Nationwide, affecting states with designated presidential residences.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 3--HEALTH TAX	Subchapter B--Preventing Waste, Fraud, and Abuse		SEC. 71304. DISALLOWING PREMIUM TAX CREDIT IN CASE OF CERTAIN COVERAGE	ENROLLED IN DURING SPECIAL ENROLLMENT PERIOD. (a) In General.--Section 36B(c)(3)(A), as amended by the preceding provisions of this Act, is amended by adding at the end the following new clause: ``(ii...	Disallows premium tax credits for plans enrolled during special enrollment periods granted on income-based criteria but without a qualifying life event, effective 2026.	Provides flexible funding to support DHS operational needs along borders. Supports various missions including enforcement, infrastructure, and technology. The broad allocation enhances responsiveness ...	Nationwide, with concentration in border regions.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 3--HEALTH TAX	Subchapter B--Preventing Waste, Fraud, and Abuse		SEC. 71305. ELIMINATING LIMITATION ON RECAPTURE OF ADVANCE PAYMENT OF	PREMIUM TAX CREDIT. (a) In General.--Section 36B(f)(2) is amended by striking subparagraph (B). (b) Conforming Amendments.-- (1) Section 36B(f)(2) is amended by striking ``advance payments.--'' and al...	Removes caps on recapturing excess advance premium tax credit payments when taxpayers' income changes, effective 2026.	Enhances integrity and reduces fraud in the FEHB program by tightening eligibility verification and enrollment processes. Protects federal healthcare funds from improper use but increases administrati...	Federal employees nationwide covered by FEHB plans.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 3--HEALTH TAX	Subchapter C--Enhancing Choice for Patients		SEC. 71306. PERMANENT EXTENSION OF SAFE HARBOR FOR ABSENCE OF	DEDUCTIBLE FOR TELEHEALTH SERVICES. (a) In General.--Subparagraph (E) of section 223(c)(2) is amended to read as follows: ``(E) Safe harbor for absence of deductible for telehealth.--A plan shall not ...	Permanently allows health plans to exclude telehealth services from deductibles without losing high deductible health plan status, effective 2025.	Aims to improve transparency and accountability for COVID-19 related spending, reducing waste and fraud in pandemic relief. Extended oversight timeline ensures prolonged scrutiny but requires sustaine...	Nationwide, related to all federal pandemic relief programs.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 3--HEALTH TAX	Subchapter C--Enhancing Choice for Patients		SEC. 71307. ALLOWANCE OF BRONZE AND CATASTROPHIC PLANS IN CONNECTION	WITH HEALTH SAVINGS ACCOUNTS. (a) In General.--Section 223(c)(2) is amended by adding at the end the following new subparagraph: ``(H) Bronze and catastrophic plans treated as high deductible health p...	Allows bronze and catastrophic ACA plans to qualify as high deductible health plans eligible for Health Savings Accounts, effective 2026.	Supports efforts to identify savings and improve financial management in federal agencies. May lead to more efficient government spending but success depends on effective execution and interagency coo...	Nationwide, across all federal executive agencies.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 3--HEALTH TAX	Subchapter C--Enhancing Choice for Patients		SEC. 71308. TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS.	(a) In General.--Section 223(c)(1) is amended by adding at the end the following new subparagraph: ``(E) Treatment of direct primary care service arrangements.-- ``(i) In general.--A direct primary ca...	Excludes direct primary care arrangements (fixed fee for primary care) from being treated as health plans, allowing inclusion as medical expenses for tax purposes, effective 2025.	Defines scope and references for the fee provisions, establishing the legal foundation for the subsequent fee rules.	No direct misuse, but establishes legal baseline for fee imposition; impacts all immigrants subject to these fees.
TITLE VII--FINANCE	Subtitle B--Health	CHAPTER 4--PROTECTING RURAL HOSPITALS AND PROVIDERS			SEC. 71401. RURAL HEALTH TRANSFORMATION PROGRAM.	(a) In General.--Section 2105 of the Social Security Act (42 U.S.C. 1397ee) is amended by adding at the end the following new subsection: ``(h) Rural Health Transformation Program.-- ``(1) Appropriati...	Allocates $10 billion annually from 2026 to 2030 to states for rural health transformation focused on access, outcomes, technology, partnerships, workforce, and financial stability. Requires state pla...	Introduces a financial barrier for asylum seekers to deter frivolous claims and cover administrative costs. Could burden vulnerable populations, potentially limiting access to asylum. Risks denying pr...	Primarily impacts asylum applicants nationwide, including those at borders and immigration offices.
TITLE VII--FINANCE	Subtitle C--Increase in Debt Limit				SEC. 72001. MODIFICATION OF LIMITATION ON THE PUBLIC DEBT.	The limitation under section 3101(b) of title 31, United States Code, as most recently increased by section 401(b) of Public Law 118-5 (31 U.S.C. 3101 note), is increased by $5,000,000,000,000. Subtit...	Increases the federal public debt limit by $5 trillion, allowing the Treasury to meet existing obligations and avoid default.	Offsets administrative costs for work permits, but adds financial strain on vulnerable immigrants needing to work legally. Could incentivize delayed or unauthorized employment. Allocates part of fees ...	Nationwide, affecting asylum seekers, parolees, and TPS holders requiring work authorization.
TITLE VII--FINANCE	Subtitle D--Unemployment				SEC. 73001. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS MILLIONAIRES.	(a) Prohibition on Use of Federal Funds.-- (1) In general.--No Federal funds may be used-- (A) to make payments of unemployment compensation benefits under an unemployment compensation program of the ...	Prohibits use of federal funds to pay unemployment compensation to individuals who earned $1,000,000 or more during their base period, requiring self-certification and state verification to enforce th...	Raises revenue and deters parole applications except in urgent cases. The fee may limit access for lower-income parolees, affecting family reunification and urgent medical cases. Strict waiver criteri...	Nationwide, impacting parole applicants and vulnerable populations seeking urgent entry.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle A--Exemption of Certain Assets				SEC. 80001. EXEMPTION OF CERTAIN ASSETS.	(a) Exemption of Certain Assets.--Section 480(f)(2) of the Higher Education Act of 1965 (20 U.S.C. 1087vv(f)(2)) is amended-- (1) by striking ``net value of the'' and inserting the following: ``net va...	Expands asset exemptions under the Higher Education Act to include family farms, small family-owned businesses with up to 100 employees, and family-owned commercial fishing businesses, protecting thes...	Covers administrative costs for SIJ status applications. While reasonable, fees may be burdensome for juveniles in vulnerable situations, possibly delaying protection for abused/abandoned children.	Nationwide, affects special immigrant juvenile applicants and their guardians.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	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. Section 455(a) of the Higher Education Act of 1965 (20 U.S.C. 1087e(a)) is amended-- (1) in paragraph (3)-- (A) in t...	Imposes new loan limits on graduate, professional students, and parent borrowers effective July 1, 2026, including termination of Graduate PLUS loans and establishing specific annual and aggregate cap...	Reflects cost recovery but significantly raises financial barriers for TPS holders, many from disaster or conflict zones, risking economic hardship and limited legal work access.	Nationwide, impacting TPS beneficiaries from designated countries.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle C--Loan Repayment				SEC. 82001. LOAN REPAYMENT.	(a) Transition to Income-based Repayment Plans.-- (1) Selection.--The Secretary of Education shall take such steps as may be necessary to ensure that before July 1, 2028, each borrower who has one or ...	Mandates transition of borrowers with income-contingent loans to new income-based repayment plans by July 1, 2028, with default enrollments and new standardized repayment options.	Funds efforts to maintain visa program integrity and compliance. Could increase cost for travelers, impacting tourism and business. Reimbursement provision incentivizes compliance but adds administrat...	Nationwide, affecting all nonimmigrant visa applicants.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle C--Loan Repayment				SEC. 82002. DEFERMENT; FORBEARANCE.	(a) Sunset of Economic Hardship and Unemployment Deferments.-- Section 455(f) of the Higher Education Act of 1965 (20 U.S.C. 1087e(f)) is amended-- (1) by striking the subsection heading and inserting...	Ends eligibility for unemployment and economic hardship deferments for loans made after July 1, 2027, and limits forbearance on such loans to 9 months per 24-month period.	Covers costs for processing entry/exit records, improving border data management. Small fee likely minimal burden but cumulatively affects all arriving noncitizens.	Nationwide, affecting all aliens entering or departing the U.S.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle C--Loan Repayment				SEC. 82003. LOAN REHABILITATION.	(a) Updating Loan Rehabilitation Limits.-- (1) FFEL and direct loans.--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...	Increases allowable times for loan rehabilitation from one to two and sets a minimum monthly payment of $10 for loans made after July 1, 2027.	Intended to manage backlog and fund asylum system but may pressure applicants with prolonged cases financially, possibly forcing premature withdrawal or hardship.	Nationwide, impacting asylum seekers with pending cases over multiple years.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle C--Loan Repayment				SEC. 82004. PUBLIC SERVICE LOAN FORGIVENESS.	Section 455(m)(1)(A) of the Higher Education Act of 1965 (20 U.S.C. 1087e(m)(1)(A)) is amended-- (1) in clause (iii), by striking ``; or'' and inserting a semicolon; (2) in clause (iv), by striking ``...	Adds on-time payments under the new Repayment Assistance Plan to count toward Public Service Loan Forgiveness (PSLF).	Funds administrative costs but adds recurring financial burden on parolees needing to work legally. Could discourage timely renewals and increase unauthorized employment risks.	Nationwide, affecting parolees who seek employment authorization renewal.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle C--Loan Repayment				SEC. 82005. STUDENT LOAN SERVICING.	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: ``(1) Additional mandatory funds for servicing.--There shall be available to ...	Appropriates $1 billion for federal student loan servicing administrative costs to remain available until expended.	Funds USCIS administrative costs; may impose financial burden on asylum seekers reliant on work permits, potentially delaying renewals or encouraging unauthorized work. No waivers increase hardship ri...	Nationwide, affecting asylum applicants seeking work authorization renewals.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle D--Pell Grants				SEC. 83001. ELIGIBILITY.	(a) Foreign Income and Federal Pell Grant Eligibility.-- (1) Adjusted gross income defined.--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 f...	Modifies definition of adjusted gross income for Pell Grant eligibility to include foreign income starting award year 2026-2027 and bars eligibility for students with a student aid index at least twic...	Offsets administrative expenses but may add financial strain on TPS holders, many from vulnerable populations, risking delay or loss of legal work status. No fee waivers limit relief options.	Nationwide, impacting TPS beneficiaries requiring work authorization extensions.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle D--Pell Grants				SEC. 83002. WORKFORCE PELL GRANTS.	(a) In General.--Section 401 of the Higher Education Act of 1965 (20 U.S.C. 1070a) is amended by adding at the end the following: ``(k) Workforce Pell Grant Program.-- ``(1) In general.--For the award...	Establishes Workforce Pell Grants for eligible students enrolled in short-term workforce training programs, with program eligibility determined by state governors and federal criteria starting award y...	Recovers administrative costs of immigration court processing. High fees may restrict access for lower-income applicants, potentially impacting due process and increasing backlog if applicants delay f...	Nationwide, affecting applicants and petitioners in immigration courts.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle D--Pell Grants				SEC. 83003. PELL SHORTFALL.	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''.	Increases authorized Pell Grant shortfall funding from $2.17 billion to $12.67 billion.	Supports CBP operational costs for travel authorization screening. Minor cost increase could slightly deter casual travelers but improves program sustainability.	Nationwide, affecting travelers from Visa Waiver Program countries.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle D--Pell Grants				SEC. 83004. FEDERAL PELL GRANT EXCLUSION RELATING TO OTHER GRANT AID.	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: ``(6) Exclusion.--Beginning on July 1, 2026, and notwithstanding this subsection ...	Beginning July 1, 2026, students receiving non-Federal grant aid equal to or exceeding their cost of attendance will be ineligible for Federal Pell Grants during that period.	Supports CBP visa tracking infrastructure. Fee is moderate and likely minimal impact on applicants, ensuring better visa monitoring.	Nationwide, applies to aliens required to enroll in the EVUS system.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle E--Accountability				SEC. 84001. INELIGIBILITY BASED ON LOW EARNING OUTCOMES.	Section 454 of the Higher Education Act of 1965 (20 U.S.C. 1087d) is amended-- (1) in subsection (a)-- (A) in paragraph (5), by striking ``and'' after the semicolon; (B) by redesignating paragraph (6)...	Institutions must comply with new accountability standards starting July 1, 2026; programs with median graduate earnings below those of working adults with comparable education are barred from receivi...	Acts as partial cost recovery for enforcement operations; may deter absconding but could be seen as punitive and disproportionate; risks delaying apprehensions if fee creates collection complications.	Nationwide, affects aliens with in absentia removal orders who are later apprehended.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle F--Regulatory Relief				SEC. 85001. DELAY OF RULE RELATING TO BORROWER DEFENSE TO REPAYMENT.	(a) Delay.--Beginning on the date of enactment of this section, for loans that first originate before July 1, 2035, the provisions of subpart D of part 685 of title 34, Code of Federal Regulations (re...	Delays implementation of borrower defense to repayment regulations until July 1, 2035, restoring earlier regulations effective July 1, 2020, for loans originated before that date.	Funds enforcement and removal activities; may deter unlawful entry but risks imposing large financial burden on individuals in vulnerable or desperate situations.	Nationwide, impacts aliens apprehended unlawfully entering U.S.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle F--Regulatory Relief				SEC. 85002. DELAY OF RULE RELATING TO CLOSED SCHOOL DISCHARGES.	(a) Delay.--Beginning on the date of enactment of this section, for loans that first originate before July 1, 2035, the provisions of sections 674.33(g), 682.402(d), and 685.214 of title 34, Code of F...	Delays application of updated closed school discharge regulations for loans originated before July 1, 2035, restoring pre-November 2022 rules for those loans.	Provides legal flexibility for fee adjustments and program funding; could lead to future fee increases impacting applicants.	Nationwide, affecting asylum and naturalization applicants.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle G--Garden of Heroes				SEC. 86001. GARDEN OF HEROES.	In addition to amounts otherwise available, there are appropriated to the National Endowment for the Humanities for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to re...	Appropriates $40 million (FY 2025â€“2028) to National Endowment for the Humanities for procurement of statues related to Presidential Executive Orders honoring American heroes.	Enhances DHS capacity for immigration enforcement and border security, supporting criminal gang removal and child protections; may raise concerns about enforcement intensity and civil liberties.	Nationwide, impacting border states and communities involved in immigration enforcement.
TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS	Subtitle H--Office of Refugee Resettlement				SEC. 87001. POTENTIAL SPONSOR VETTING FOR UNACCOMPANIED ALIEN CHILDREN	APPROPRIATION. (a) Appropriation.--In addition to amounts otherwise available, there is appropriated to the Office of Refugee Resettlement for fiscal year 2025, out of any money in the Treasury not ot...	Appropriates $300 million (FY 2025â€“2028) to support vetting of potential sponsors of unaccompanied alien children (UAC), including background checks, interviews, home studies, and data system improv...	Aims to strengthen physical and technological border security to reduce unauthorized entry and illicit trafficking. The large investment reflects prioritization of border enforcement infrastructure. M...	Primarily border states (CA, AZ, NM, TX) and adjacent regions affected by construction, environmental impact, and border security operations.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle A--Homeland Security Provisions				SEC. 90001. BORDER INFRASTRUCTURE AND WALL SYSTEM.	In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any money in the Treasury not otherwise appropr...	Appropriates $46.55 billion (FY 2025â€“2029) for construction, installation, and improvement of border barriers, roads, and detection technology.	Aims to strengthen physical and technological border security to reduce unauthorized entry and illicit trafficking. The large investment reflects prioritization of border enforcement infrastructure. M...	Primarily border states (CA, AZ, NM, TX) and adjacent regions affected by construction, environmental impact, and border security operations.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle A--Homeland Security Provisions				SEC. 90002. U.S. CUSTOMS AND BORDER PROTECTION PERSONNEL, FLEET	VEHICLES, AND FACILITIES. (a) In General.--In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any ...	Appropriates $11 billion (FY 2025â€“2029) for hiring, training, retention bonuses, vehicle repair/acquisition, and facility improvements for CBP.	Supports manpower expansion and modernization to enforce border security missions. Focus on recruitment and retention addresses staffing shortages. Potential misuse includes bonuses fostering short-te...	Nationwide impact, focused on border states and agencies employing CBP personnel.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle A--Homeland Security Provisions				SEC. 90003. DETENTION CAPACITY.	(a) In General.--In addition to any amounts otherwise appropriated, there is appropriated to U.S. Immigration and Customs Enforcement for fiscal year 2025, out of any money in the Treasury not otherwi...	Appropriates $45 billion (FY 2025â€“2029) for ICE single adult and family residential detention capacity.	Expands detention facilities and capacity for immigration enforcement, allowing prolonged detention pending removal proceedings. Raises humanitarian and legal concerns regarding conditions, due proces...	Nationwide, with concentration in states hosting detention centers and border regions.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle A--Homeland Security Provisions				SEC. 90004. BORDER SECURITY, TECHNOLOGY, AND SCREENING.	(a) In General.--In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any money in the Treasury not ...	Appropriates $6.168 billion (FY 2025â€“2029) for nonintrusive inspection tech, AI, air/marine operations, biometric entry-exit systems, and drug interdiction.	Intended to modernize border security with cutting-edge technology, improving detection of narcotics and unauthorized persons. Restricts untested surveillance towers to ensure reliable autonomous syst...	Border states and ports of entry nationwide.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle A--Homeland Security Provisions				SEC. 90005. STATE AND LOCAL ASSISTANCE.	(a) State Homeland Security Grant Programs.-- (1) In general.--In addition to amounts otherwise available, there is appropriated to the Administrator of the Federal Emergency Management Agency for fis...	Appropriates $2.575 billion (FY 2025â€“2029) for State Homeland Security Grants, including unmanned aircraft threat detection, major event security, and Operation Stonegarden; plus establishes a $10 b...	Empowers state and local governments to enhance security capabilities and respond to threats. Provides funding for major events (FIFA 2026, Olympics 2028), boosting preparedness. The Border Security F...	All states, with particular impact on border states and jurisdictions hosting major events.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle A--Homeland Security Provisions				SEC. 90006. PRESIDENTIAL RESIDENCE PROTECTION.	(a) In General.--In addition to amounts otherwise available, there is appropriated to the Administrator of the Federal Emergency Management Agency for fiscal year 2025, out of any money in the Treasur...	Appropriates $300 million (FY 2025â€“2029) to FEMA for reimbursing extraordinary law enforcement costs related to presidential residence protection.	Supports state and local law enforcement expenses arising from Secret Service protection of presidential residences. Ensures costs beyond normal operations are covered, preventing financial strain on ...	Nationwide, affecting states with designated presidential residences.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle A--Homeland Security Provisions				SEC. 90007. DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR BORDER	SUPPORT. In addition to amounts otherwise available, there are appropriated to the Secretary of Homeland Security for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $10...	Appropriates $10 billion (FY 2025â€“2029) to DHS for reimbursing costs related to border security activities.	Provides flexible funding to support DHS operational needs along borders. Supports various missions including enforcement, infrastructure, and technology. The broad allocation enhances responsiveness ...	Nationwide, with concentration in border regions.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle B--Governmental Affairs Provisions				SEC. 90101. FEHB IMPROVEMENTS.	(a) Short Title.--This section may be cited as the ``FEHB Protection Act of 2025''. (b) Definitions.--In this section: (1) Director.--The term ``Director'' means the Director of the Office of Personne...	Establishes the FEHB Protection Act of 2025, requiring verification of qualifying life events and family member eligibility for Federal Employees Health Benefits (FEHB) plans; mandates audits and remo...	Enhances integrity and reduces fraud in the FEHB program by tightening eligibility verification and enrollment processes. Protects federal healthcare funds from improper use but increases administrati...	Federal employees nationwide covered by FEHB plans.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle B--Governmental Affairs Provisions				SEC. 90102. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE.	(a) Pandemic Response Accountability Committee Funding Availability.--In addition to amounts otherwise available, there is appropriated for fiscal year 2026, out of any money in the Treasury not other...	Appropriates $88 million (FY 2026, available until expended) to support oversight of Coronavirus response funds under this and related acts; extends CARES Act oversight provisions through 2034.	Aims to improve transparency and accountability for COVID-19 related spending, reducing waste and fraud in pandemic relief. Extended oversight timeline ensures prolonged scrutiny but requires sustaine...	Nationwide, related to all federal pandemic relief programs.
TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS	Subtitle B--Governmental Affairs Provisions				SEC. 90103. APPROPRIATION FOR THE OFFICE OF MANAGEMENT AND BUDGET.	In addition to amounts otherwise available, there is appropriated to the Office of Management and Budget for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $100,000,000...	Appropriates $100 million (FY 2025â€“2029) to the Office of Management and Budget for budget and accounting efficiency initiatives across the executive branch.	Supports efforts to identify savings and improve financial management in federal agencies. May lead to more efficient government spending but success depends on effective execution and interagency coo...	Nationwide, across all federal executive agencies.

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Subtitle

Chapter

Subchapter

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Section

Content

explanation

possible_misuses

states_impacted

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle A--Nutrition

SEC. 10101. RE-EVALUATION OF THRIFTY FOOD PLAN.

(a) In General.--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: ``(u) Thrifty Food Plan.-- ``(1) In general.--The te...

This section redefines how the government calculates the basic food budget (the 'Thrifty Food Plan') that sets SNAP benefit levels. It formalizes the specific foods, amounts, and prices used as the ba...

By locking in the Thrifty Food Planâ€™s formulas and restricting updates to a defined schedule, future administrations could delay updates even as food prices or nutrition science changes. This could ...

All states, especially those with high SNAP participation or with higher local food costs (notably Hawaii, Alaska, Guam, and the Virgin Islands), as those regions have special adjustments.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle A--Nutrition

SEC. 10102. MODIFICATIONS TO SNAP WORK REQUIREMENTS FOR ABLE-BODIED

ADULTS. (a) Exceptions.--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: ``(3) Exceptions.--Paragraph (2) shall ...

This section tweaks work requirements for SNAP recipients who are able-bodied adults without dependents. It clarifies who is exempt from work mandates (e.g., youth, seniors, disabled, parents of young...

States or federal officials could use narrow definitions or bureaucratic hurdles to make it harder for eligible individuals to claim exemptions, leading to wrongful denials. Conversely, noncontiguous ...

Noncontiguous statesâ€”primarily Alaska and Hawaiiâ€”will see the biggest impact due to special exemption and enforcement rules. However, all states with sizable Native American or urban Indian populations are also directly affected. All states are indirectly affected by the clarified exemption categories.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle A--Nutrition

SEC. 10103. AVAILABILITY OF STANDARD UTILITY ALLOWANCES BASED ON

RECEIPT OF ENERGY ASSISTANCE. (a) Standard Utility Allowance.--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...

This section specifies that households with elderly or disabled members who receive energy assistance will be considered for standard utility allowances when calculating SNAP eligibility and benefits....

States might interpret or implement these distinctions in ways that disadvantage mixed households or those on the margin of the â€œelderly/disabledâ€ threshold. There could be confusion or disputes a...

All states, but especially those with large elderly or disabled populations who rely on both SNAP and energy assistance programs.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle A--Nutrition

SEC. 10104. RESTRICTIONS ON INTERNET EXPENSES.

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: ``(E) Restrictions on internet expenses.--Any service fee associated with int...

This provision explicitly prohibits using internet connection service fees as part of the 'excess shelter expense' deduction when calculating SNAP benefits. In effect, households cannot count their in...

By excluding internet costs, this could penalize households that rely on the internet for work, education, or accessing benefits, especially in rural or underserved areas where such costs are high. St...

All states, but the burden falls heaviest on rural states, low-income urban areas, and places where internet service is a significant expense.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle A--Nutrition

SEC. 10105. MATCHING FUNDS REQUIREMENTS.

(a) In General.--Section 4(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 2013(a)) is amended-- (1) by striking ``(a) Subject to'' and inserting the following: ``(a) Program.-- ``(1) Establishment...

This section ties the share of federal vs. state funding for SNAP benefits to a stateâ€™s payment error rate. States with low error rates receive more generous federal funding; states with higher erro...

States under financial strain might cut administrative resources or rush eligibility decisions, worsening error rates and leading to higher state costs in a vicious cycle. Alternatively, states might ...

All states, but especially those with chronic SNAP administrative issues, high error rates, or budget constraintsâ€”often states with overburdened or underfunded social services.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle A--Nutrition

SEC. 10106. ADMINISTRATIVE COST SHARING.

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, ...

This section changes the federal reimbursement rate for statesâ€™ administrative costs for SNAP. Through fiscal year 2026, the rate remains 50%. Beginning in fiscal year 2027, it drops to 25%. This wi...

States may respond to lower reimbursements by reducing administrative staff or cutting back on services and oversight to save costs, potentially leading to more errors, delays, or difficulties for SNA...

All states, but especially those with limited budgets or heavy SNAP caseloads. The impact will be more severe in states that are already under-resourced or have higher-than-average administrative costs.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle A--Nutrition

SEC. 10107. NATIONAL EDUCATION AND OBESITY PREVENTION GRANT PROGRAM.

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 y...

This section limits the National Education and Obesity Prevention Grant Program's authorized funding period, ending it after fiscal year 2025 instead of continuing indefinitely. After 2025, the progra...

Policymakers could quietly let the program expire by not reauthorizing funding, reducing public health programming without direct accountability. States or advocacy groups might be caught off guard, s...

All states, especially those relying heavily on federal grants for nutrition education and obesity prevention initiatives.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle A--Nutrition

SEC. 10108. ALIEN SNAP ELIGIBILITY.

Section 6(f) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(f)) is amended to read as follows: ``(f) No individual who is a member of a household otherwise eligible to participate in the supplem...

This provision tightens eligibility rules for non-citizens in SNAP. Only U.S. citizens, legal permanent residents, specific humanitarian cases (like Cuban/Haitian entrants), and residents under a Comp...

States or local offices could inconsistently interpret complex immigration categories, mistakenly denying benefits to eligible immigrants or families. Conversely, households could attempt to conceal i...

All states, but especially those with large immigrant populations, including states like California, Texas, Florida, and New York.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle B--Forestry

SEC. 10201. RESCISSION OF AMOUNTS FOR FORESTRY.

The unobligated balances of amounts appropriated by the following provisions of Public Law 117-169 are rescinded: (1) Paragraphs (3) and (4) of section 23001(a) (136 Stat. 2023). (2) Paragraphs (1) th...

This section takes back (rescinds) federal funding previously allocated for forestry projects under the listed sections of the 2022 law. Any money not yet spent is canceled and will not be available f...

Agencies might rush to obligate funds before rescission takes effect, possibly leading to hasty or inefficient spending. States or contractors expecting this money could find projects defunded unexpec...

All states, but especially those with major forestry programs or that received large allocations under Public Law 117-169.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10301. EFFECTIVE REFERENCE PRICE; REFERENCE PRICE.

(a) Effective Reference Price.--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''. ...

This section raises the reference prices for a long list of major crops starting in 2025 (e.g., wheat, corn, rice, soybeans). Reference prices are the baseline used to determine whether farmers qualif...

Raising reference prices could incentivize farmers to keep planting subsidized crops regardless of market demand, possibly distorting planting decisions and leading to oversupply. Large agribusinesses...

All states with significant row crop agriculture, especially Midwest and Southern statesâ€”like Iowa, Illinois, Nebraska, Kansas, Arkansas, and Texas.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10302. BASE ACRES.

Section 1112 of the Agricultural Act of 2014 (7 U.S.C. 9012) is amended-- (1) in subsection (d)(3)(A), by striking ``2023'' and inserting ``2031''; and (2) by adding at the end the following: ``(e) Ad...

This section extends the current system for determining 'base acres'â€”the land eligible for subsidy programsâ€”through 2031, and allows for up to 30 million new base acres to be allocated. It sets a ...

Farms could attempt to manipulate records or plant minimally just to qualify for new base acres. Large landowners may benefit disproportionately, potentially crowding out smaller or diversified operat...

All states with significant crop farmingâ€”Midwest, South, and any region where crop diversification or land use shifts are common.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10303. PRODUCER ELECTION.

(a) In General.--Section 1115 of the Agricultural Act of 2014 (7 U.S.C. 9015) is amended-- (1) in subsection (a), in the matter preceding paragraph (1), by striking ``2023'' and inserting ``2031''; (2...

This section extends the period in which farmers can choose between different types of federal crop insurance coverage and subsidy programs through 2031, and clarifies that, for 2025, they will receiv...

Farmers may attempt to game the system by selecting whichever option guarantees them the largest payout each year, potentially leading to increased program costs. The complexity may disadvantage small...

All states with commodity crop production TITLE I--COMMITTEE ON AGRICULTURE

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10304. PRICE LOSS COVERAGE.

Section 1116 of the Agricultural Act of 2014 (7 U.S.C. 9016) is amended-- (1) in subsection (a)(2), in the matter preceding subparagraph (A), by striking ``2023'' and inserting ``2031''; (2) in subsec...

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10305. AGRICULTURE RISK COVERAGE.

Section 1117 of the Agricultural Act of 2014 (7 U.S.C. 9017) is amended-- (1) in subsection (a), in the matter preceding paragraph (1), by striking ``2023'' and inserting ``2031''; (2) in subsection (...

This section extends the Agriculture Risk Coverage (ARC) program through 2031, lowers the benchmark revenue used for payout calculations starting in 2025, and raises the coverage gap for those years. ...

The lower benchmark and higher gap could leave some farmers with less financial protection than in past years, especially during extended market downturns. Some might try to maximize eligibility by ad...

All states with significant commodity crop productionâ€”especially Midwest, Plains, and Delta states.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10306. EQUITABLE TREATMENT OF CERTAIN ENTITIES.

(a) In General.--Section 1001 of the Food Security Act of 1985 (7 U.S.C. 1308) is amended-- (1) in subsection (a)-- (A) by redesignating paragraph (5) as paragraph (6); and (B) by inserting after para...

This section revises definitions to treat certain business structures (like LLCs, S corps, and partnerships) as 'qualified pass-through entities' for the purposes of federal farm program payments, rem...

Complex ownership structures might be used to maximize payments or evade caps, especially among large or multi-family farming operations. Some loopholes could be exploited to increase total subsidy re...

All states with commercial farm operations organized as partnerships, LLCs, S corps, or joint venturesâ€”especially where farm consolidation and large-scale business structures are common.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10307. PAYMENT LIMITATIONS.

Section 1001 of the Food Security Act of 1985 (7 U.S.C. 1308) is amended-- (1) in subsection (b)-- (A) by striking ``The'' and inserting ``Subject to subsection (i), the''; and (B) by striking ``$125,...

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10308. ADJUSTED GROSS INCOME LIMITATION.

Section 1001D(b) of the Food Security Act of 1985 (7 U.S.C. 1308- 3a(b)) is amended-- (1) in paragraph (1), by striking ``paragraph (3)'' and inserting ``paragraphs (3) and (4)''; and (2) by adding at...

This section increases the annual cap on federal farm program payments to $155,000 (from $125,000), with automatic annual inflation adjustments starting in 2025. The cap applies to payments to individ...

Larger farms may split their operations among multiple family members or business entities to multiply the cap and maximize subsidies. Some may use creative structuring to bypass the limits, resulting...

All states, especially those with large-scale farm operationsâ€”Midwest, Plains, and Delta regions.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10309. MARKETING LOANS.

(a) Availability of Nonrecourse Marketing Assistance Loans for Loan Commodities.--Section 1201(b)(1) of the Agricultural Act of 2014 (7 U.S.C. 9031(b)(1)) is amended by striking ``2023'' and inserting...

This section clarifies the adjusted gross income (AGI) eligibility rules for farm program payments and adds an exception: If at least 75% of a person's or entityâ€™s gross income comes from farming, r...

Producers could shift or reclassify income to meet the 75% threshold, possibly using creative accounting or structuring business activities to maximize eligibility for exceptions. Complex or loosely d...

All states, especially those with diversified or vertically integrated agricultural businesses.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10310. REPAYMENT OF MARKETING LOANS.

Section 1204 of the Agricultural Act of 2014 (7 U.S.C. 9034) is amended-- (1) in subsection (b)-- (A) by redesignating paragraph (1) as subparagraph (A) and indenting appropriately; (B) in the matter ...

This section extends the federal marketing loan program for major crops through 2031 and sets new loan rates for 2026â€“2031 (e.g., $3.72/bushel for wheat, $2.42/bushel for corn, etc.). It also update...

Farmers may use the loans for cash flow even if they do not need them for actual marketing risk. Setting loan rates above market prices could distort planting decisions or encourage overproduction. Lo...

All states with significant crop production and storage, especially major producers of wheat, corn, soybeans, cotton, and peanuts.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10311. ECONOMIC ADJUSTMENT ASSISTANCE FOR TEXTILE MILLS.

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: ``(2) Value of assistance.--The value of the assistance provided un...

This section updates how farmers repay federal marketing assistance loans for crops like rice and cotton. It requires the repayment rate to be either the loan rate or the prevailing world market price...

Producers could time repayments to maximize refunds if they anticipate price drops, or potentially manipulate reported prices or transactions to benefit from the most favorable repayment rates. Comple...

All states, with particular impact in states producing rice and cotton (e.g., Arkansas, Texas, Mississippi, California).

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10312. SUGAR PROGRAM UPDATES.

(a) Loan Rate Modifications.--Section 156 of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. 7272) is amended-- (1) in subsection (a)-- (A) in paragraph (4), by striking ``and'' a...

This section increases the value of federal economic adjustment assistance to U.S. textile mills that use domestic cotton, raising the payment from 3 cents to 5 cents per pound starting in August 2025...

Textile mills could overstate the amount of domestic cotton used, or shift sourcing/paperwork to maximize eligibility and payments. Larger mills may benefit disproportionately, with smaller operations...

Primarily impacts Southern states with major textile industries and cotton processingâ€”North Carolina, Georgia, South Carolina, Alabama, Mississippi, Texas.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10313. DAIRY POLICY UPDATES.

(a) Dairy Margin Coverage Production History.-- (1) Definition.--Section 1401(8) of the Agricultural Act of 2014 (7 U.S.C. 9051(8)) is amended by striking ``when the participating dairy operation firs...

This section raises government support loan rates for sugar (raw cane and refined beet) through 2031, boosts storage payment rates, and modernizes how beet sugar allotments and tariff-rate quota short...

Large processors might consolidate to maximize quotas or storage payments. Importers could attempt to relabel or reclassify sugar to exploit regulatory gaps. There may be tension with trade partners o...

All states with sugar production, especially Louisiana, Florida, Texas, Minnesota, North Dakota, and beet/cane sugar regions. Trade partners exporting sugar to the U.S. may also be impacted.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle C--Commodities

SEC. 10314. IMPLEMENTATION.

Section 1614(c) of the Agricultural Act of 2014 (7 U.S.C. 9097(c)) is amended by adding at the end the following: ``(5) Further funding.--The Secretary shall make available to carry out subtitle C of ...

Updates the Dairy Margin Coverage (DMC) program by raising the annual milk production limit for lower premiums and coverage to 6 million pounds (from 5 million), modernizes the way production history ...

Larger dairies could try to split operations or adjust reporting to fit within the lower premium limit. Manipulation of production history could allow some to unfairly benefit. Complex rules may be ex...

Most impactful in dairy states: Wisconsin, California, New York, Pennsylvania, Idaho, Minnesota, Michigan. Smaller and mid-size producers benefit most.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle D--Disaster Assistance Programs

SEC. 10401. SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE.

(a) Livestock Indemnity Payments.--Section 1501(b) of the Agricultural Act of 2014 (7 U.S.C. 9081(b)) is amended-- (1) by striking paragraph (2) and inserting the following: ``(2) Payment rates.-- ``(...

Provides $50 million in new federal funding for subtitle C commodity programs, with targeted allocations for surveys of dairy production costs, product yields, and a study on sugar market conditions. ...

Funding could be reallocated to less-urgent uses, or reporting requirements could be manipulated to under- or over-report costs, affecting future program funding and policy decisions. Risk of bureaucr...

All states, especially those with large dairy and sugar industries. Most direct effect on USDA, data contractors, and producers required to report.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle E--Crop Insurance

SEC. 10501. BEGINNING FARMER AND RANCHER BENEFIT.

(a) Definitions.-- (1) In general.--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''. (2) Conforming amendment.--Section 522(...

Amends the Federal Crop Insurance Act to extend the definition of a 'beginning farmer or rancher' from 5 to 10 years and increases premium assistance (extra discounts for first 4 years). Expands suppo...

Potential for fraud through over-reporting of losses (especially unborn livestock), manipulating eligibility for higher rates, or misreporting losses. New criteria could be inconsistently enforced, es...

All states with livestock, bee, or tree farming. Especially important in disaster-prone, drought-affected, and livestock-heavy states: Texas, Oklahoma, Nebraska, California, Florida, Georgia, and Midwestern/Western regions.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle E--Crop Insurance

SEC. 10502. AREA-BASED CROP INSURANCE COVERAGE AND AFFORDABILITY.

(a) Coverage Level.--Section 508(c)(4) of the Federal Crop Insurance Act (7 U.S.C. 1508(c)(4)) is amended-- (1) in subparagraph (A), by striking clause (ii) and inserting the following: ``(ii) may be ...

Raises coverage limits for individual and area-based crop insurance: now up to 95% for area coverage, and increases premium subsidies from 65% to 80% on certain plans. Also lowers the minimum number o...

Could encourage some to reconstitute or 'reset' farms to repeatedly qualify as 'beginning,' especially in families or closely-held entities. May encourage paperwork gamesmanship to extend eligibility ...

All states, especially those with a growing population of new/beginning farmersâ€”Midwest, West, Southern states, and regions with farmer turnover.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle E--Crop Insurance

SEC. 10503. ADMINISTRATIVE AND OPERATING EXPENSE ADJUSTMENTS.

Section 508(k) of the Federal Crop Insurance Act (7 U.S.C. 1508(k)) is amended by adding at the end the following: ``(10) Additional expenses.-- ``(A) In general.--Beginning with the 2026 reinsurance ...

Increases administrative and operating expense reimbursements for crop insurers, especially in states with high loss ratios and for specialty crops (like fruits, vegetables, nuts). Mandates minimum re...

Producers may take on excessive risk, knowing losses are heavily subsidized. 'Moral hazard' where insurance changes production incentives. May result in larger payouts to big producers or concentratio...

All states, but especially those with widespread crop production and areas prone to systemic risk: Midwest (corn/soy), Plains (wheat), South (cotton, rice), and California.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle E--Crop Insurance

SEC. 10504. PREMIUM SUPPORT.

Section 508(e)(2) of the Federal Crop Insurance Act (7 U.S.C. 1508(e)(2)) is amended-- (1) in subparagraph (C)(i), by striking ``64'' and inserting ``69''; (2) in subparagraph (D)(i), by striking ``59...

Raises federal premium support percentages for various crop insurance coverage bands. Producers now get a larger share of their premiums subsidized (e.g., top-tier coverage goes from 64% to 69%, etc.)...

Could incentivize insurers to overconcentrate in high-loss states or favor specialty contracts due to higher reimbursement, potentially distorting the market. Risk of lobbying for further special carv...

All states, but specialty crop states (California, Florida, Washington, Michigan) and disaster-prone/high-loss ratio states (Texas, Oklahoma, Louisiana, etc.) benefit most.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle E--Crop Insurance

SEC. 10505. PROGRAM COMPLIANCE AND INTEGRITY.

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-- ``(A)...

Raises the annual funding cap for program compliance and integrity efforts (auditing, investigations) from $4 million to $6 million per year starting in 2026. This is meant to strengthen enforcement, ...

Can lead to over-insurance or riskier farming practices ('moral hazard'), especially among larger or well-capitalized operations. May disproportionately benefit large farms, and reduce incentives for ...

All states; especially regions with intensive crop production and historical crop insurance usage: Midwest, Great Plains, California, Mississippi Delta.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle E--Crop Insurance

SEC. 10506. REVIEWS, COMPLIANCE, AND INTEGRITY.

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 o...

Increases funding for in-depth reviews, compliance checks, and integrity investigations in the crop insurance program from the current level to $10 million per year starting in 2026. This reflects the...

More enforcement could be selectively applied or politicized. Still may be under-resourced for the scale of federal crop insurance, or may incentivize 'box-checking' audits that miss deeper problems.

All states; applies nationwide but especially important where fraud, abuse, or program complexity is highest.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle E--Crop Insurance

SEC. 10507. POULTRY INSURANCE PILOT PROGRAM.

Section 523 of the Federal Crop Insurance Act (7 U.S.C. 1523) is amended by adding at the end the following: ``(j) Poultry Insurance Pilot Program.-- ``(1) In general.--Notwithstanding subsection (a)(...

Creates a pilot insurance program for contract poultry growers covering extreme weather-related spikes in utility costs (gas, electric, water, etc.), using index-based insurance. Stakeholders will hel...

If not targeted effectively, may result in more paperwork but not better oversight. Alternatively, could lead to aggressive investigations that discourage participation or penalize technical errors ov...

All states; greatest impact where compliance risk is highâ€”areas with large, complex, or new insurance programs.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle F--Additional Investments in Rural America

SEC. 10601. CONSERVATION.

(a) In General.--Section 1241(a) of the Food Security Act of 1985 (16 U.S.C. 3841(a)) is amended-- (1) in paragraph (2), by striking subparagraphs (A) through (F) and inserting the following: ``(A) $6...

Massive multi-year increases in federal funding for conservation programs, regional conservation partnerships, source water protection, voluntary public access/habitat programs, watershed and flood pr...

May incentivize overreliance on insurance for utility management or create loopholes if indices do not accurately reflect losses. Risk of moral hazard if poorly monitored. Large integrators may domina...

Especially affects states with major poultry production: Georgia, Arkansas, Alabama, North Carolina, Mississippi, Texas, and others in the Southeast.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle F--Additional Investments in Rural America

SEC. 10602. SUPPLEMENTAL AGRICULTURAL TRADE PROMOTION PROGRAM.

(a) In General.--The Secretary of Agriculture shall carry out a program to encourage the accessibility, development, maintenance, and expansion of commercial export markets for United States agricultu...

Establishes a permanent $285 million/year program to expand and develop export markets for U.S. agricultural commodities. The goal is to support American farmers by helping them reach and compete in i...

Potential for inefficient spending, 'use it or lose it' funding mentalities, and local corruption if not transparently managed. May encourage waste or overlap. Grant funding could disproportionately b...

Nationwide, but with concentrated impact in rural and agricultural regionsâ€”especially in states with large farm, water, or habitat needs.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle F--Additional Investments in Rural America

SEC. 10603. NUTRITION.

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''.

Extends funding authorization for The Emergency Food Assistance Program (TEFAP) from 2024 through 2031, ensuring continued support for food banks and emergency food providers to serve low-income popul...

Funds could be steered toward politically connected commodities or exporters. Risks exist of subsidizing uncompetitive industries, or foreign partners exploiting predictable U.S. support.

All states, but especially major exporters: Midwest (corn, soybeans), California (fruits, nuts), Southern states (cotton, poultry, rice), and other export-oriented regions.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle F--Additional Investments in Rural America

SEC. 10604. RESEARCH.

(a) Urban, Indoor, and Other Emerging Agricultural Production Research, Education, and Extension Initiative.--Section 1672E(d)(1)(B) of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U....

Significant new multi-year investments in agricultural research: boosts to urban/agtech, increased funding for the Foundation for Food and Agriculture Research, scholarships for students at historical...

If oversight is lax, some providers may overstate need or misuse resources. Potential for funds to be concentrated in politically favored areas.

All states, with greatest impact in areas with high food insecurity or economic distress.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle F--Additional Investments in Rural America

SEC. 10605. ENERGY.

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''.

Extends the authorization for the Bioenergy Program for Advanced Biofuels through 2031, continuing incentives for producers of advanced biofuels from renewable sources. Supports rural economic growth,...

Potential for politically influenced grant awards, misallocation, or 'grant farming' by well-resourced institutions. Risks that funding is not equitably distributed or that projects are selected based...

All states, but especially benefits urban areas, historically Black institutions (mainly in the South), and regions with specialty crops or advanced research capacity.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle F--Additional Investments in Rural America

SEC. 10606. HORTICULTURE.

(a) Plant Pest and Disease Management and Disaster Prevention.-- Section 420(f) of the Plant Protection Act (7 U.S.C. 7721(f)) is amended-- (1) in paragraph (5), by striking ``and'' at the end; (2) by...

Expands federal funding and grant programs for horticulture, specialty crops, and organic agriculture. Increases budgets for plant pest/disease prevention, specialty crop grants, organic market data, ...

Subsidies may go to less-efficient or non-viable producers. Risk of market distortion, waste, or environmental harm if non-sustainable sources are incentivized. Potential for lobbying to shape definit...

Most significant in rural/agricultural states with biofuel industries: Midwest (corn, soybeans), South, and any state with bioenergy projects.

TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

Subtitle F--Additional Investments in Rural America

SEC. 10607. MISCELLANEOUS.

(a) Animal Disease Prevention and Management.--Section 10409A(d)(1) of the Animal Health Protection Act (7 U.S.C. 8308a(d)(1)) is amended-- (1) in subparagraph (B)-- (A) in the heading, by striking ``...

Substantially extends/boosts funding for animal disease management, sheep marketing, cotton/wool trust funds, wool research, and citrus disease research through 2031. Allocates specific sums to animal...

Programs could be monopolized by large or well-connected growers/processors. Grant stacking, double-dipping, or vague project outcomes are possible. Overfunding could crowd out small or emerging compe...

All states, but especially California, Florida, Washington, and other leading specialty crop/organic regions.

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20001. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR

IMPROVING THE QUALITY OF LIFE FOR MILITARY PERSONNEL. (a) Appropriations.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of a...

Appropriates tens of billions in additional funds through 2029 for military housing, health care, bonuses, family services, education, infrastructure, and modernization across all military branches. T...

If not carefully monitored, large sums for animal disease and commodity trust funds could be subject to fraud, padding, or be used to protect favored industry groups. Risk of misdirected research fund...

All states, but concentrated impact in livestock-heavy, citrus, sheep, cotton, and wool-producing states (e.g., Texas, California, Florida, Southeast, Midwest).

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20002. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR

SHIPBUILDING. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remai...

Authorizes unprecedented, multi-year federal investment (tens of billions) in shipbuilding, naval workforce development, shipyard modernization, and advanced naval technologiesâ€”including submarines,...

Funds could be wasted if oversight is weakâ€”e.g., overcharging for housing upgrades, low-impact education programs, or misallocation of incentive bonuses. Privatized housing expansion could be exploi...

All states with military bases or significant DoD presence, especially those with large Army, Navy, Air Force, Marine Corps, or Space Force installations.

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20003. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR

INTEGRATED AIR AND MISSILE DEFENSE. (a) Next Generation Missile Defense Technologies.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 20...

Appropriates vast sums for advanced missile defense (including space-based sensors, hypersonic defense, directed energy, and test facilities), with layered investments in next-generation technologies ...

Such massive allocations risk supplier fraud, cost overruns, and mismanagement. Advanced manufacturing and automation investments could disrupt traditional shipyard workforces. Increased reliance on p...

Major impact in coastal states with large shipbuilding industries (Virginia, California, Mississippi, Maine, Connecticut) and supporting manufacturing regions.

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20004. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR

MUNITIONS AND DEFENSE SUPPLY CHAIN RESILIENCY. (a) Appropriations.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any mone...

Enormous R&D budgets could be funneled to favored vendors, wasted on failed projects, or result in overlapping/duplicative efforts. Rapid development cycles may outpace oversight. Civilian and environ...

All states, but especially those with missile defense infrastructure, defense R&D hubs, shipyards, and Indo-Pacific military presence (Alaska, Hawaii, California, Alabama, Mississippi, and others).

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20005. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR SCALING

LOW-COST WEAPONS INTO PRODUCTION. (a) Appropriations.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Trea...

This section provides massive funding increases for a broad range of munitions, missile, and supply chain resiliency initiatives. The goal is to expand U.S. missile production, critical minerals stock...

All states, but especially those with large defense, aerospace, missile, or manufacturing sectorsâ€”e.g., Alabama, California, Texas, Virginia, and regions with a major DoD footprint or critical minerals resources.

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20006. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR

IMPROVING THE EFFICIENCY AND CYBERSECURITY OF THE DEPARTMENT OF DEFENSE. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any...

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20007. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR AIR

SUPERIORITY. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain...

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20008. ENHANCEMENT OF RESOURCES FOR NUCLEAR FORCES.

(a) DOD Appropriations.--In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriate...

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20009. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES TO IMPROVE

CAPABILITIES OF UNITED STATES INDO-PACIFIC COMMAND. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasur...

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20010. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR

IMPROVING THE READINESS OF THE DEPARTMENT OF DEFENSE. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treas...

Large infusions risk inefficient spending, with depots or contractors overbilling or pushing costly upgrades. Priority on â€œreadinessâ€ can sometimes mask pork-barrel projects for local bases. Exped...

All states, especially those with large depots, air bases, and Army, Navy, or Marine Corps maintenance facilities. National Guard readiness funding impacts every state.

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20011. IMPROVING DEPARTMENT OF DEFENSE BORDER SUPPORT AND COUNTER-

DRUG MISSIONS. In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to rema...

Sweeping investments to modernize, repair, and sustain readiness across all branches, with targeted funds for depot upgrades, spares, new vehicle procurement, aviation upgrades, and Special Operations...

Blurs lines between military and civilian law enforcement; risk of â€œmission creepâ€ and overuse of military for civil operations. Detention of migrants on DoD property could raise legal, human righ...

Southwest border states (Texas, Arizona, California, New Mexico) most affected, but operational and legal precedent may impact border and non-border states over time.

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20012. DEPARTMENT OF DEFENSE OVERSIGHT.

In addition to amounts otherwise available, there is appropriated to the Inspector General of the Department of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriate...

Provides $1B for DoD border and counter-narcotics support: military deployment, logistics, operations, and constructionâ€”including detention facilities. Directs the Pentagon to reinforce civil author...

The scope of oversight may be too limited relative to the scale of new programs. The Inspector Generalâ€™s findings could be ignored or suppressed, or oversight could be undercut by pressure from cont...

All states (federal/national oversight), but with particular scrutiny on major procurement centers, IT/data hubs, and supply chain chokepoints.

TITLE II--COMMITTEE ON ARMED SERVICES

SEC. 20013. MILITARY CONSTRUCTION PROJECTS AUTHORIZED.

(a) Authorization of Appropriations.--Funds are hereby authorized to be appropriated for military construction, land acquisition, and military family housing functions of each military department (as ...

Directs $10M to DoD Inspector General for oversightâ€”specifically to monitor technology interdependencies, data management, and supply chain vulnerabilities for all new spending in this title. Aims t...

Without strict oversight, construction funds risk being allocated for politically-motivated projects or earmarked for non-essential facilities. Pressure to â€œspend fastâ€ could result in cost overru...

All states with active duty bases or planned expansion. High impact in states with large or growing military footprints, housing needs, or land acquisition.

TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

SEC. 30001. FUNDING CAP FOR THE BUREAU OF CONSUMER FINANCIAL

PROTECTION. 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''.

Authorizes a new round of military construction, land acquisition, and family housing spending for all branches. Requires the military departments to submit detailed, project-by-project spending plans...

TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

SEC. 30002. RESCISSION OF FUNDS FOR GREEN AND RESILIENT RETROFIT

PROGRAM FOR MULTIFAMILY HOUSING. The unobligated balances of amounts made available under section 30002(a) of the Act entitled ``An Act to provide for reconciliation pursuant to title II of S. Con. Re...

Cuts the funding cap for the Consumer Financial Protection Bureau (CFPB) from 12% to 6.5% of the Federal Reserveâ€™s total operating expenses. This sharply limits the agencyâ€™s annual budget and its ...

Funding reduction may weaken consumer oversight, delay responses to financial abuses, and encourage regulatory capture. Politically-motivated cuts could starve the CFPB of resources, impeding its core...

All states, but disproportionately affects lower-income consumers, military families, and seniorsâ€”groups most likely to rely on CFPB protections.

TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

SEC. 30003. SECURITIES AND EXCHANGE COMMISSION RESERVE FUND.

(a) In General.--Section 4 of the Securities Exchange Act of 1934 (15 U.S.C. 78d) is amended-- (1) by striking subsection (i); and (2) by redesignating subsections (j) and (k) as subsections (i) and (...

Cancels previously authorized but unspent funding for the Green and Resilient Retrofit Program, which supported energy efficiency and climate resilience upgrades in multifamily housing.

Rescinded funds may halt or delay vital retrofits, particularly in low-income housing, increasing risks from heat waves, storms, and high utility costs. Developers or property managers counting on the...

Urban centers and regions prone to climate risks (e.g., coastal states, Sunbelt cities, Midwest) with significant multifamily and affordable housing stocks.

TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

SEC. 30004. APPROPRIATIONS FOR DEFENSE PRODUCTION ACT.

In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of amounts not otherwise appropriated, $1,000,000,000, to remain available until September 30, 2027, to carr...

Abolishes the SECâ€™s Reserve Fund after October 1, 2025, ending its flexibility to self-fund tech upgrades or emergency actions. Future whistleblower awards will remain protected, but most unspent fu...

Eliminating the fund may slow the SECâ€™s ability to respond quickly to cyber threats, market volatility, or tech failures. Politicization of appropriations could delay or block critical IT upgrades. ...

National impactâ€”especially relevant for financial hubs (New York, Chicago, SF) and any state with SEC-regulated entities or public investors.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40001. COAST GUARD MISSION READINESS.

(a) In General.--Chapter 11 of title 14, United States Code, is amended by adding at the end the following: ``Subchapter V--Coast Guard Mission Readiness ``Sec. 1181. Special appropriations ``In addit...

Provides $1B for the Defense Production Actâ€”funds can be used to boost domestic manufacturing of critical goods (microchips, medical supplies, energy equipment, military gear) to address shortages, ...

Funding could be steered to favored industries or politically connected companies under the guise of â€œnational security.â€ Lack of transparency or oversight could foster cronyism or waste. Sudden p...

Nationwide, but high impact for regions with defense, tech, or manufacturing sectorsâ€”Midwest, Sunbelt, major industrial states, and supply chain chokepoints.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40002. SPECTRUM AUCTIONS.

(a) Definitions.--In this section: (1) Assistant secretary.--The term ``Assistant Secretary'' means the Assistant Secretary of Commerce for Communications and Information. (2) Commission.--The term ``...

Massive one-time funding for the Coast Guardâ€”$24.6Bâ€”aimed at modernizing and expanding its entire operational footprint, from aircraft and vessels to icebreaking, cyber, and Arctic capabilities. S...

The rapid procurement authority may encourage sole-source contracts or reduce oversight, risking cost overruns, corruption, or poorly designed assets. Fast-tracked spending could overwhelm existing pr...

All states (especially coastal), with highest impact in border states, Alaska, Gulf Coast, Great Lakes, and Arctic regions. Indirectly affects U.S. maritime industries and climate-affected coastal populations.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40003. AIR TRAFFIC CONTROL IMPROVEMENTS.

(a) In General.--For the purpose of the acquisition, construction, sustainment, and improvement of facilities and equipment necessary to improve or maintain aviation safety, in addition to amounts oth...

Sets up long-term roadmap to auction large swaths of federally held radio spectrum, driving more wireless broadband and 5G/6G/IoT deployment. Designed to generate Treasury revenue and improve U.S. com...

Big wireless providers may dominate auctions, squeezing out smaller ISPs or rural carriers. National security exclusions could be abused to favor government/defense interests over open competition. Fa...

Nationwide, but especially impacts urban/metropolitan regions hungry for new wireless capacity, defense-heavy states, and rural areas dependent on spectrum policy for future broadband expansion.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40004. SPACE LAUNCH AND REENTRY LICENSING AND PERMITTING USER

FEES. (a) In General.--Chapter 509 of title 51, United States Code, is amended by adding at the end the following new section: ``Sec. 50924. Space launch and reentry licensing and permitting user fees...

Infuses tens of billions into overhauling U.S. air traffic control, replacing aging radar and telecoms, constructing new control centers, and consolidating facilities for safety and efficiency. Mandat...

Rapid closures/consolidation of ARTCC/TRACON centers could trigger labor disputes, local job losses, and transitional safety gaps. Large contracts for high-tech upgrades are prone to cost overruns, fa...

All statesâ€”direct impact on regions with high-density airports (NYC, Chicago, Atlanta, Dallas, LA, Miami), but also critical for rural/remote communities and the entire U.S. flying public.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40005. MARS MISSIONS, ARTEMIS MISSIONS, AND MOON TO MARS PROGRAM.

(a) In General.--Chapter 203 of title 51, United States Code, is amended by adding at the end the following: ``Sec. 20306. Special appropriations for Mars missions, Artemis missions, and Moon to Mars ...

Introduces new user fees on commercial space launches, escalating each year, to fund the FAAâ€™s Office of Commercial Space Transportation. Seeks to ensure that private launch companies contribute dir...

Fee increases may disadvantage smaller/newer launch firms, possibly consolidating the market for large incumbents. Aggressive escalation could push launches offshore if U.S. fees exceed global norms. ...

All states, but especially affects space launch hubs (Florida, Texas, California, Alaska, Virginia). Economic effects ripple through supply chains and local economies supporting space activities.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40006. CORPORATE AVERAGE FUEL ECONOMY CIVIL PENALTIES.

(a) In General.--Section 32912 of title 49, United States Code, is amended-- (1) in subsection (b), in the matter preceding paragraph (1), by striking ``$5'' and inserting ``$0.00''; and (2) in subsec...

AND MOON TO MARS PROGRAM.

Major contracts could become targets for cost overruns, schedule slips, or vendor capture. Earmarked funds for specific centers may favor local interests over merit or national priorities. Requirement...

All states (esp. MS, FL, TX, AL, LA) with direct economic impact for NASA centers, contractors, and STEM/space workforce; symbolic and strategic value nationwide and internationally.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40007. PAYMENTS FOR LEASE OF METROPOLITAN WASHINGTON AIRPORTS.

Section 49104(b) of title 49, United States Code, is amended to read as follows: ``(b) Payments.-- ``(1) In general.--Subject to paragraph (2), under the lease, the Airports Authority must pay to the ...

Removes monetary penalties for automakers failing to meet federal fleetwide fuel efficiency standards (CAFE), sharply weakening the regulatory 'stick' that encourages higher vehicle fuel economy and e...

Auto manufacturers may freely underperform on fuel efficiency targets, knowing there are no financial consequences. Opens door to industry lobbying for weaker future standards. Could disadvantage comp...

Nationwide; affects all consumers (higher fuel costs, pollution), U.S. auto industry, and states with major manufacturing or poor air quality. Strongest negative impact on urban areas and states with strict climate goals (CA, NY, MA).

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40008. RESCISSION OF CERTAIN AMOUNTS FOR THE NATIONAL OCEANIC AND

ATMOSPHERIC ADMINISTRATION. Any unobligated balances of amounts appropriated or otherwise made available by sections 40001, 40002, 40003, and 40004 of Public Law 117- 169 (136 Stat. 2028) are hereby r...

Substantially increases the annual federal lease payment for Washington National and Dulles Airports, reflecting inflation and higher land values, and requires ten-year reviews to prevent stagnation. ...

Primarily impacts DC, VA, and MD, but also affects all U.S. travelers using these major air hubs and their local economies.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40009. REDUCTION IN ANNUAL TRANSFERS TO TRAVEL PROMOTION FUND.

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''.

Immediately pulls back all unspent funding from NOAA allocated by the Inflation Reduction Act (Public Law 117-169) for climate, science, and resilience programs. The move aims to reduce federal spendi...

All states, especially coastal or disaster-prone regions relying on NOAA services, and science/research communities dependent on federal climate and weather funding.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40010. TREATMENT OF UNOBLIGATED FUNDS FOR ALTERNATIVE FUEL AND

LOW-EMISSION AVIATION TECHNOLOGY. Out of the amounts made available by section 40007(a) of title IV of Public Law 117-169 (49 U.S.C. 44504 note), any unobligated balances of such amounts are hereby re...

Cuts the federal annual transfer to the Travel Promotion Fund (which supports Brand USAâ€™s U.S. tourism marketing efforts) from $100M to $20M, a dramatic 80% reduction. This substantially curtails fu...

All states, especially major tourism destinations (FL, NV, CA, NY, HI, etc.), and businesses dependent on international visitors.

TITLE IV--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

SEC. 40011. RESCISSION OF AMOUNTS APPROPRIATED TO PUBLIC WIRELESS

SUPPLY CHAIN INNOVATION FUND. Of the unobligated balances of amounts made available under section 106(a) of the CHIPS Act of 2022 (Public Law 117-167; 136 Stat. 1392), $850,000,000 are permanently res...

Pulls back (rescinds) any unspent funds previously allocated for alternative fuel and low-emission aviation technology, halting progress on green aviation initiatives if funds werenâ€™t already obliga...

All states, but especially those with large aerospace sectors or airports involved in green aviation R&D (WA, CA, TX, FL, OH, etc.).

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle A--Oil and Gas Leasing

SEC. 50101. ONSHORE OIL AND GAS LEASING.

(a) Repeal of Inflation Reduction Act Provisions.-- (1) Onshore oil and gas royalty rates.--Subsection (a) of section 50262 of Public Law 117-169 (136 Stat. 2056) is repealed, and any provision of law...

Restores pre-Inflation Reduction Act law for onshore oil and gas leasing, repealing increases to royalty rates and restrictions on noncompetitive leasing. Mandates immediate resumption of quarterly le...

All states, but especially those with major wireless R&D and manufacturing hubs (CA, TX, MA, VA, NY), and public/private entities aiming to build a domestic wireless supply chain.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle A--Oil and Gas Leasing

SEC. 50102. OFFSHORE OIL AND GAS LEASING.

(a) Lease Sales.-- (1) Gulf of america region.-- (A) In general.--Notwithstanding the 2024-2029 National Outer Continental Shelf Oil and Gas Leasing Program (and any successor leasing program that doe...

Overrides recent executive/agency limits to require at least 30 new region-wide lease sales in the Gulf of Mexico (2025â€“2040), plus 6 in Alaskaâ€™s Cook Inlet (2026â€“2032), offering vast tractsâ€”m...

Reduced scrutiny could allow for rushed environmental reviews, strategic over-nomination of parcels to block competing uses, or commingling practices that obscure royalty payments or production attrib...

Primarily Western and Mountain West states: WY, NM, CO, UT, MT, ND, OK, NV, AK. Communities near BLM lands and public land ecosystems most impacted.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle A--Oil and Gas Leasing

SEC. 50103. ROYALTIES ON EXTRACTED METHANE.

Section 50263 of Public Law 117-169 (30 U.S.C. 1727) is repealed.

Repeals section 50263 of the Inflation Reduction Act, eliminating the requirement to pay royalties on vented, flared, or leaked methane from oil and gas operations.

Large, recurring lease sales could flood the market and suppress bid values. Revenue-sharing and commingling rules may enable creative accounting, lease speculation, or royalty avoidance. Legal appeal...

Gulf Coast states (TX, LA, MS, AL, FL) and Alaska, with revenue impacts for both. All coastal and indigenous communities affected by increased drilling, and the Gulf/Arctic marine environment.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle A--Oil and Gas Leasing

SEC. 50104. ALASKA OIL AND GAS LEASING.

(a) Definitions.--In this section: (1) Coastal plain.--The term ``Coastal Plain'' has the meaning given the term in section 20001(a) of Public Law 115-97 (16 U.S.C. 3143 note). (2) Oil and gas program...

Mandates at least four additional area-wide oil and gas lease sales in the Arctic National Wildlife Refuge (ANWR) â€˜Coastal Plainâ€™ within 10 years, on top of previously required sales. Each sale mu...

Operators could intentionally vent or flare more methane without penalty, undercutting climate progress. Enforcement on actual methane releases could be weakened.

Oil- and gas-producing statesâ€”TX, NM, ND, WY, OK, CO, AKâ€”where methane leaks and flaring are most common. Downwind and fence-line communities also affected.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle A--Oil and Gas Leasing

SEC. 50105. NATIONAL PETROLEUM RESERVE-ALASKA.

(a) Definitions.--In this section: (1) NPR-A final environmental impact statement.--The term ``NPR-A final environmental impact statement'' means the final environmental impact statement published by ...

Restores and accelerates the oil and gas leasing program in the National Petroleum Reserve-Alaska (NPR-A) as defined by the 2020 Trump-era Integrated Activity Plan (IAP) and associated Record of Decis...

Area-wide sales and minimum acreage rules may force offering environmentally sensitive lands. High state revenue share could incentivize aggressive leasing regardless of local opposition or ecological...

Alaskaâ€”especially the North Slope and indigenous communities. Federal interests in ANWR. Climate and wildlife policy debates nationwide.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle B--Mining

SEC. 50201. COAL LEASING.

(a) Definitions.--In this section: (1) Coal lease.--The term ``coal lease'' means a lease entered into by the United States as lessor, through the Bureau of Land Management, and an applicant on Bureau...

Directs the Interior Department to quickly process all pending and new coal lease applications (with a review started within 90 days), establish fair market value, and hold lease sales. Applies to all...

Large, rapid lease sales could encourage speculative bidding and land banking by oil majors. Shifting most revenue to Alaska may reduce federal leverage over oversight. Environmental review could be r...

Alaskaâ€”especially North Slope communities and ecosystems. All U.S. taxpayers (via federal revenue sharing), plus global climate and Arctic wildlife interests.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle B--Mining

SEC. 50202. COAL ROYALTY.

(a) Rate.--Section 7(a) of the Mineral Leasing Act (30 U.S.C. 207(a)) is amended, in the fourth sentence, by striking ``12\1/2\ per centum'' and inserting ``12\1/2\ percent, except such amount shall b...

Temporarily lowers the federal royalty rate for coal mined on public lands from 12.5% to a maximum of 7% until September 30, 2034. Applies retroactively and prospectively to all existing, new, or pend...

Fast-tracked reviews may sidestep robust environmental analysis. Coal companies could rush applications, exploiting any regulatory gaps. Speculators may acquire leases cheaply before market shifts or ...

Coal-producing statesâ€”especially WY, MT, CO, UT, NM, ND, and AK. Rural and energy-dependent communities will see economic impact; environmental effects distributed wherever federal lands host coal.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle B--Mining

SEC. 50203. LEASES FOR KNOWN RECOVERABLE COAL RESOURCES.

Notwithstanding section 2(a)(3)(A) of the Mineral Leasing Act (30 U.S.C. 201(a)(3)(A)) and section 202(a) of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1712(a)), not later than 90 d...

Orders the Interior Department to offer at least 4 million additional acres of known recoverable coal resources for lease on federal lands (outside protected areas) within 90 days of enactment. Exclud...

Retroactive credits may create budget uncertainty and complex accounting for government agencies. Companies could manipulate timing of lease activations to maximize savings. If the market improves, pu...

Coal states (WY, MT, CO, UT, NM, ND, AK) and U.S. taxpayers via reduced federal revenue. Environmental and climate costs likely nationwide.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle B--Mining

SEC. 50204. AUTHORIZATION TO MINE FEDERAL COAL.

(a) Authorization.--In order to provide access to coal reserves in adjacent State or private land that without an authorization could not be mined economically, Federal coal reserves located in Federa...

Establishes annual rent and gross-revenue-based capacity fees for wind/solar projects on federal lands, pegged to local land values and project scale. Fees escalate annually, with penalties and possib...

Affects all states with federal land open to wind/solar, especially California, Nevada, Arizona, Colorado, Texas, Great Plains, and the Mountain West.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle C--Lands

SEC. 50301. TIMBER SALES AND LONG-TERM CONTRACTING FOR THE FOREST

SERVICE AND THE BUREAU OF LAND MANAGEMENT. (a) Forest Service.-- (1) Definitions.--In this subsection: (A) Forest plan.--The term ``forest plan'' means a land and resource management plan prepared by ...

Allows rapid mining authorization for federal coal reserves adjacent to state or private land if a prior federal mining plan exists, provided a NEPA review isn't bypassed. Intention is to unlock econo...

Mining companies may pressure for broad definitions of 'adjacent,' seek hasty approvals, or downplay NEPA concerns under the 90-day mandate. States or counties could use this to expand mining footprin...

Impacts all major federal coal states: Wyoming, Montana, Colorado, Utah, West Virginia; also, any state with mixed federal/private coal boundaries.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle C--Lands

SEC. 50302. RENEWABLE ENERGY FEES ON FEDERAL LAND.

(a) Definitions.--In this section: (1) Annual adjustment factor.--The term ``Annual Adjustment Factor'' means 3 percent. (2) Encumbrance factor.--The term ``Encumbrance Factor'' means-- (A) 100 percen...

Mandates significant annual increases in timber sales from National Forest and BLM lands between 2026-2034, and requires dozens of 20+ year timber contracts. Intended to provide economic certainty and...

Large logging companies could lock in control, potentially overharvesting and limiting reforms. Annual increase requirements may override sustainability if plans are not enforced. Extended contracts r...

All timber-rich states with National Forest/BLM lands: Oregon, Washington, California, Alaska, Idaho, Montana, Colorado, Arkansas, rural Southeast.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle C--Lands

SEC. 50303. RENEWABLE ENERGY REVENUE SHARING.

(a) Definitions.--In this section: (1) County.--The term ``county'' includes a parish, township, borough, and any other similar, independent unit of local government. (2) Covered land.--The term ``cov...

Large developers may seek loopholes in revenue reporting or press for reduced 'encumbrance factors.' Small/local projects could be priced out. Fee complexity could slow investment or spark disputes ov...

Affects all states with federal land open to wind/solar, especially California, Nevada, Arizona, Colorado, Texas, Great Plains, and the Mountain West.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle C--Lands

SEC. 50304. RESCISSION OF NATIONAL PARK SERVICE AND BUREAU OF LAND

MANAGEMENT FUNDS. There are rescinded the unobligated balances of amounts made available by the following sections of Public Law 117-169 (commonly known as the ``Inflation Reduction Act of 2022'') (13...

Requires federal revenue from wind and solar projects to be split 25% to the state, 25% to counties, 50% to the federal treasury, supplementing other payments. This is designed to incentivize state an...

Impacts all major federal coal states: Wyoming, Montana, Colorado, Utah, West Virginia; also, any state with mixed federal/private coal boundaries.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle C--Lands

SEC. 50305. CELEBRATING AMERICA'S 250TH ANNIVERSARY.

In addition to amounts otherwise available, there is appropriated to the Secretary of the Interior (acting through the Director of the National Park Service) for fiscal year 2025, out of any money in ...

Cancels all unspent funds allocated by specified sections of the Inflation Reduction Act (IRA) for the National Park Service and Bureau of Land Management. This move signals a rollback or reallocation...

All timber-rich states with National Forest/BLM lands: Oregon, Washington, California, Alaska, Idaho, Montana, Colorado, Arkansas, rural Southeast.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle D--Energy

SEC. 50401. STRATEGIC PETROLEUM RESERVE.

(a) Energy Policy and Conservation Act Definitions.--In this section, the terms ``related facility'', ``storage facility'', and ``Strategic Petroleum Reserve'' have the meanings given those terms in s...

Appropriates $150 million through 2028 for national and local celebrations of America's 250th anniversary, emphasizing public events, commemorations, and activities administered by the National Park S...

Affects all states with federal land open to wind/solar, especially California, Nevada, Arizona, Colorado, Texas, Great Plains, and the Mountain West.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle D--Energy

SEC. 50402. REPEALS; RESCISSIONS.

(a) Repeal and Rescission.--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 ava...

Allocates nearly $400 million through 2029 for the maintenance, repair, and restocking of the Strategic Petroleum Reserve (SPR), and repeals a mandate that previously required the sale of reserve oil....

States or counties may direct funds away from directly affected areas, use revenue expectations to push controversial projects, or create perverse incentives to approve projects primarily for revenue,...

All states and counties with significant federal land suitable for renewablesâ€”primarily the rural West, Midwest, and Great Plains, but also relevant nationwide.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle D--Energy

SEC. 50403. ENERGY DOMINANCE FINANCING.

(a) In General.--Section 1706 of the Energy Policy Act of 2005 (42 U.S.C. 16517) is amended-- (1) in subsection (a)-- (A) in paragraph (1), by striking ``or'' at the end; (B) in paragraph (2), by stri...

Sweeping repeal and rescission of unspent funds from multiple Inflation Reduction Act (IRA) programs, effectively halting or scaling back federal climate, energy, and innovation investments. This move...

Agencies may rush to obligate funds before rescission, potentially leading to hasty or suboptimal spending. Vital park or land management projects may be left half-completed or never started. Politici...

All states with NPS or BLM landsâ€”especially those depending on IRA funding for conservation, restoration, or climate resilience projects. Western states, Alaska, and states with significant federal holdings most directly affected.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle D--Energy

SEC. 50404. TRANSFORMATIONAL ARTIFICIAL INTELLIGENCE MODELS.

(a) Definitions.--In this section: (1) American science cloud.--The term ``American science cloud'' means a system of United States government, academic, and private sector programs and infrastructure...

Expands and extends a key energy loan guarantee program to support a wider range of energy infrastructure, including grid reliability and critical minerals projects. Increases available funding by $1 ...

Funds could be spent inefficiently on overly ceremonial or politicized projects. Thereâ€™s risk of favoritism in how events or grants are distributed. Some communities might see little tangible benefi...

All states, especially those with major national historic sites, landmarks, or NPS-managed lands likely to host flagship events. Major urban centers and regions with historic significance may see the largest investments.

TITLE V--COMMITTEE ON ENERGY AND NATURAL RESOURCES

Subtitle E--Water

SEC. 50501. WATER CONVEYANCE AND SURFACE WATER STORAGE ENHANCEMENT.

In addition to amounts otherwise available, there is appropriated to the Secretary of the Interior, acting through the Commissioner of Reclamation, for fiscal year 2025, out of any funds in the Treasu...

Directs the Department of Energy to use $150 million to structure its scientific data and launch foundational AI models for science, with a focus on microelectronics and energy technology discovery. M...

Funding could be diverted to non-essential projects or maintenance contracts could be inflated. Repealing the sale mandate could limit future revenue for the Treasury and reduce market supply during p...

Affects Gulf Coast states with SPR storage (Texas, Louisiana, Mississippi), but national impact on energy policy and petroleum market stability. U.S. consumers, refiners, and the broader energy sector are indirectly affected.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60001. RESCISSION OF FUNDING FOR CLEAN HEAVY-DUTY VEHICLES.

The unobligated balances of amounts made available to carry out section 132 of the Clean Air Act (42 U.S.C. 7432) are rescinded.

Provides $1 billion (through 2034) for federal projects that expand, restore, or improve existing water storage and conveyance infrastructure, especially in the western U.S. Removes cost-sharing and r...

Agencies and grant recipients may rush to obligate or redirect funds before rescission. Existing projects could be stranded or underfunded. Could also spark lawsuits or state-level efforts to fill gap...

All states, but especially those with IRA-funded clean energy, technology, or research projects underway or in planning. States and communities depending on federal innovation, demonstration, or climate resilience funding most at risk.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60002. REPEAL OF GREENHOUSE GAS REDUCTION FUND.

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 ...

Eliminates any unspent federal funding for programs aimed at promoting or incentivizing clean heavy-duty vehicles, such as electric or alternative-fuel trucks and buses. This move signals a deprioriti...

Could disproportionately favor large, established utilities or fossil fuel developers, crowding out smaller renewable projects or innovative approaches. Broad definitions may allow for controversial p...

All states, especially those with major energy infrastructure, mining, or grid reliability challengesâ€”Texas, California, Midwest, Appalachian and Mountain West regions.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60003. RESCISSION OF FUNDING FOR DIESEL EMISSIONS REDUCTIONS.

The unobligated balances of amounts made available to carry out section 60104 of Public Law 117-169 (136 Stat. 2067) are rescinded.

Abolishes the Greenhouse Gas Reduction Fund and claws back any remaining, unspent dollars. This fund was intended to support large-scale public and private projects reducing greenhouse gas emissionsâ€...

Data privacy or intellectual property issues could arise if sensitive scientific data is mishandled or made too accessible. Large tech companies could dominate research partnerships, limiting access f...

All states with national labs, research universities, or high-tech sectorsâ€”California, Illinois, New York, Massachusetts, Colorado, Tennessee, New Mexico, Texas, and others.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60004. RESCISSION OF FUNDING TO ADDRESS AIR POLLUTION.

The unobligated balances of amounts made available to carry out section 60105 of Public Law 117-169 (136 Stat. 2067) are rescinded.

Rescinds all unobligated federal funds previously allocated for reducing diesel emissions, including grants for cleaner engines, retrofits, and related air quality initiatives. This rescission will li...

Funding could be steered toward politically favored regions or outdated water projects with high ecological costs. No matching requirement may encourage overuse or gold-plating of projects. Some users...

Western and southwestern states reliant on Bureau of Reclamation facilities: California, Arizona, Nevada, Colorado, Utah, New Mexico, Texas, Oregon, Washington, Idaho, Montana, Wyoming.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60005. RESCISSION OF FUNDING TO ADDRESS AIR POLLUTION AT SCHOOLS.

The unobligated balances of amounts made available to carry out section 60106 of Public Law 117-169 (136 Stat. 2069) are rescinded.

Cancels all unspent funds targeting air pollution reduction programs established under recent legislation. This covers initiatives to address industrial emissions, local air monitoring, and mitigation...

States or municipalities may rush to obligate funds before rescission, potentially leading to waste or poor oversight. The trucking industry may lobby for carve-outs or new incentives elsewhere, and r...

All states, but especially those with high-volume freight corridors or urban areas grappling with heavy-duty vehicle emissionsâ€”California, Texas, Illinois, New York, and major metropolitan regions.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60006. RESCISSION OF FUNDING FOR THE LOW EMISSIONS ELECTRICITY

PROGRAM. The unobligated balances of amounts made available to carry out section 135 of the Clean Air Act (42 U.S.C. 7435) are rescinded.

Eliminates all unspent federal funds set aside to help schools address air pollutionâ€”potentially including ventilation upgrades, air filtration, and monitoring programs. Intended as a budget-cutting...

Entities may scramble to claim funding before it's withdrawn, or reclassify projects to seek alternative support. Could disrupt local and regional climate plans that were counting on federal backing, ...

Nationwide, but especially states and cities with ambitious decarbonization or resilience plansâ€”California, New York, Massachusetts, Illinois, Washington, and other clean energy leaders.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60007. RESCISSION OF FUNDING FOR SECTION 211(O) OF THE CLEAN AIR

ACT. The unobligated balances of amounts made available to carry out section 60108 of Public Law 117-169 (136 Stat. 2070) are rescinded.

Rescinds all unspent funds for programs promoting low emissions electricityâ€”such as support for clean power technologies, grid upgrades, and emissions reduction programs. This reflects a shift away ...

Some local agencies may rush to commit funds before rescission, leading to inefficient spending. Regions with ongoing projects may face budget shortfalls or project cancellations. There could be incre...

Urban and industrial statesâ€”California, Texas, Ohio, Pennsylvania, New Jerseyâ€”as well as any area with major ports, railyards, or legacy diesel fleets.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60008. RESCISSION OF FUNDING FOR IMPLEMENTATION OF THE AMERICAN

INNOVATION AND MANUFACTURING ACT. The unobligated balances of amounts made available to carry out section 60109 of Public Law 117-169 (136 Stat. 2071) are rescinded.

Removes unspent federal funds dedicated to programs under Section 211(O) of the Clean Air Act, which pertains to renewable fuels and biofuel blending mandates. This could impact grants, technical assi...

State and local governments may rush to obligate remaining funds, possibly leading to waste or mismanagement. Environmental groups could challenge the rescission, and disparities in air quality progre...

All states, but especially low-income, urban, and industrial regions with acute air quality concernsâ€”Midwest, Southeast, California's Central Valley, and parts of the Northeast.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60009. RESCISSION OF FUNDING FOR ENFORCEMENT TECHNOLOGY AND PUBLIC

INFORMATION. The unobligated balances of amounts made available to carry out section 60110 of Public Law 117-169 (136 Stat. 2071) are rescinded.

Rescinds funds intended for implementing the American Innovation and Manufacturing Act, which supports the phasedown of climate-damaging hydrofluorocarbons (HFCs) in industry. This move may delay U.S....

School districts may rush to spend remaining funds quickly, possibly leading to waste or incomplete projects. There is also a risk that under-resourced schools are disproportionately harmed if they co...

All states, but especially those with older school buildings, urban districts with poor air quality, and regions with high asthma or pollution ratesâ€”Midwest, Northeast, California, and the South.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60010. RESCISSION OF FUNDING FOR GREENHOUSE GAS CORPORATE

REPORTING. The unobligated balances of amounts made available to carry out section 60111 of Public Law 117-169 (136 Stat. 2072) are rescinded.

Cancels all unspent federal funds meant for technology and public outreach to support environmental law enforcement. This move could hamper state and federal agenciesâ€™ ability to upgrade systems, de...

Developers may scramble to obligate funds before they vanish, leading to rushed or poorly planned investments. Grid modernization or emissions targets could be set back, and market confidence in futur...

States leading on clean energy deploymentâ€”California, Texas, New York, New England, and othersâ€”plus regions counting on federal support to modernize their grids.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60011. RESCISSION OF FUNDING FOR ENVIRONMENTAL PRODUCT DECLARATION

ASSISTANCE. The unobligated balances of amounts made available to carry out section 60112 of Public Law 117-169 (42 U.S.C. 4321 note; 136 Stat. 2072) are rescinded.

Eliminates funding for programs supporting or requiring corporate greenhouse gas reporting, which underpin transparency and climate accountability efforts. This could slow or stop upgrades to emission...

Biofuel producers or rural communities may rush to secure remaining funds, risking less effective projects. Policymakers might redirect priorities to other energy sources, and some regions could lose ...

Midwest and Plains states with strong biofuels industriesâ€”such as Iowa, Illinois, Minnesota, Nebraska, South Dakota, and Kansasâ€”plus all states relying on renewable fuel infrastructure or farming economies.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60012. RESCISSION OF FUNDING FOR METHANE EMISSIONS AND WASTE

REDUCTION INCENTIVE PROGRAM FOR PETROLEUM AND NATURAL GAS SYSTEMS. (a) Rescission.--The unobligated balances of amounts made available to carry out subsections (a) and (b) of section 136 of the Clean ...

Rescinds funds for programs that help companies develop Environmental Product Declarations (EPDs)â€”certified disclosures of product environmental impacts. This step could slow the adoption of transpa...

Industry may try to fast-track projects before funds disappear, risking ineffective or rushed transitions. Lack of funding could result in regulatory uncertainty, supply chain disruptions, and possibl...

All states, but especially those with major manufacturing, refrigeration, and air conditioning sectorsâ€”Texas, Ohio, Michigan, Illinois, North Carolina, and states with significant chemical production.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60013. RESCISSION OF FUNDING FOR GREENHOUSE GAS AIR POLLUTION

PLANS AND IMPLEMENTATION GRANTS. The unobligated balances of amounts made available to carry out section 137 of the Clean Air Act (42 U.S.C. 7437) are rescinded.

Cancels unspent funds for methane emissions and waste reduction incentives in the oil and gas sector, while also extending the program window for another decade. While the rescission may delay near-te...

Agencies might rush to obligate funds, leading to wasteful last-minute purchases. Enforcement gaps could widen, and polluters may face less scrutiny or public exposure if technology upgrades and commu...

All states, especially those with historically high levels of pollution enforcement activity or needing modernizationâ€”California, Texas, Ohio, Pennsylvania, and states with major industrial hubs.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60014. RESCISSION OF FUNDING FOR ENVIRONMENTAL PROTECTION AGENCY

EFFICIENT, ACCURATE, AND TIMELY REVIEWS. The unobligated balances of amounts made available to carry out section 60115 of Public Law 117-169 (136 Stat. 2077) are rescinded.

Rescinds all unspent funds for grants and planning efforts aimed at helping states and localities create and implement plans to reduce greenhouse gas air pollution. This move will likely halt or delay...

Companies might delay or circumvent reporting upgrades. Market actors could face less reliable climate risk data, affecting investment decisions. Some firms might shift focus to voluntary or internati...

All states, but especially those with major corporate headquarters, manufacturing, or emissions-intensive industriesâ€”California, New York, Texas, Illinois, and global-facing business centers.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60015. RESCISSION OF FUNDING FOR LOW-EMBODIED CARBON LABELING FOR

CONSTRUCTION MATERIALS. The unobligated balances of amounts made available to carry out section 60116 of Public Law 117-169 (42 U.S.C. 4321 note; 136 Stat. 2077) are rescinded.

Eliminates all unspent funding for the EPA to streamline environmental permitting and review processes. This is likely to slow the approval of infrastructure, energy, or industrial projects by reducin...

Some companies may rush to complete EPDs before funds run out, leading to inconsistent quality. Industry could lobby for weaker standards or use loopholes, and greenwashing may increase if fewer produ...

All states, with greater impact on regions with significant manufacturing, construction, and green procurement marketsâ€”California, the Northeast, Midwest, and states with large public sector purchasing.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60016. RESCISSION OF FUNDING FOR ENVIRONMENTAL AND CLIMATE JUSTICE

BLOCK GRANTS. The unobligated balances of amounts made available to carry out section 138 of the Clean Air Act (42 U.S.C. 7438) are rescinded.

Cancels funds for creating or expanding carbon labeling of construction materials, which helps buyers identify products with a lower carbon footprint. This may slow industry transparency efforts and c...

Industry could delay projects, anticipating future funding opportunities, or may lobby for more favorable terms in the extended program. Immediate methane mitigation projects could stall, with climate...

Major oil and gas producing statesâ€”Texas, Oklahoma, North Dakota, New Mexico, Pennsylvania, Colorado, Wyoming, Louisianaâ€”plus any state with petroleum or natural gas infrastructure.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60017. RESCISSION OF FUNDING FOR ESA RECOVERY PLANS.

The unobligated balances of amounts made available to carry out section 60301 of Public Law 117-169 (136 Stat. 2079) are rescinded.

Eliminates unspent funds for environmental and climate justice block grants, which support projects in underserved and overburdened communities. The rescission threatens to widen inequities in exposur...

Local governments and agencies may race to obligate funds, risking rushed, lower-quality planning. Some states may abandon or delay compliance strategies, while others could attempt to reallocate reso...

All states, especially those with active climate or air quality improvement initiativesâ€”California, New York, Washington, Massachusetts, and states with ambitious emission targets.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60018. RESCISSION OF FUNDING FOR ENVIRONMENTAL AND CLIMATE DATA

COLLECTION. The unobligated balances of amounts made available to carry out section 60401 of Public Law 117-169 (136 Stat. 2079) are rescinded.

Eliminates all unspent funds for Endangered Species Act (ESA) recovery plans, potentially halting new or ongoing conservation efforts for at-risk species. This move could lead to delays or abandonment...

Developers may face longer wait times, increased uncertainty, or push for expedited but less thorough reviews. Agencies could redirect limited resources, impacting the quality and fairness of environm...

All states, with disproportionate impact on those with high infrastructure development demandâ€”Texas, Florida, California, New York, Georgia, and industrial Midwest.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60019. RESCISSION OF NEIGHBORHOOD ACCESS AND EQUITY GRANT PROGRAM.

The unobligated balances of amounts made available to carry out section 177 of title 23, United States Code, are rescinded.

Rescinds funds dedicated to collecting environmental and climate dataâ€”such as temperature, air and water quality, or ecosystem monitoring. This may slow scientific research, risk data gaps for forec...

Manufacturers may deprioritize carbon labeling or rely on less stringent voluntary standards. Buyers and government agencies may struggle to verify sustainability claims, opening the door to greenwash...

States with active green building markets and climate-conscious procurementâ€”California, New York, Washington, Oregon, and states with major public infrastructure investment.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60020. RESCISSION OF FUNDING FOR FEDERAL BUILDING ASSISTANCE.

The unobligated balances of amounts made available to carry out section 60502 of Public Law 117-169 (136 Stat. 2083) are rescinded.

Removes unspent funding for the Neighborhood Access and Equity Grant Program, which supports local projects improving access to green space, safe transportation, and reducing community isolation cause...

Some organizations may attempt to obligate funds quickly, risking ineffective or poorly targeted spending. Loss of funding could increase mistrust and hinder local engagement in future climate or poll...

All states, but especially urban, low-income, and minority communities in states with significant environmental health disparitiesâ€”Louisiana, Michigan, New Jersey, California, Texas, and the Southeast.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60021. RESCISSION OF FUNDING FOR LOW-CARBON MATERIALS FOR FEDERAL

BUILDINGS. The unobligated balances of amounts made available to carry out section 60503 of Public Law 117-169 (136 Stat. 2083) are rescinded.

Cancels all unspent funds for federal building assistance, potentially halting upgrades, repairs, or modernization of government facilities, including energy efficiency improvements or resilience meas...

Agencies or conservation groups may rush to commit remaining funds to avoid rescission, possibly leading to rushed or less-effective initiatives. Some projects could be repackaged under different fund...

All states with federally listed endangered or threatened speciesâ€”especially California, Hawaii, Florida, Texas, Pacific Northwest, and the Southwest.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60022. RESCISSION OF FUNDING FOR GSA EMERGING AND SUSTAINABLE

TECHNOLOGIES. The unobligated balances of amounts made available to carry out section 60504 of Public Law 117-169 (136 Stat. 2083) are rescinded.

Eliminates all unspent funds dedicated to using or incentivizing low-carbon construction materials in federal buildings. This could slow federal efforts to reduce emissions from construction, stalling...

Agencies may race to obligate funds before rescission, leading to waste or hasty projects. Data gaps could be exploited to downplay environmental risks or undermine regulatory actions. Policymakers ma...

All states, with heightened impact in regions vulnerable to extreme weather, wildfires, drought, or rising sea levelsâ€”Gulf Coast, California, Midwest, and Northeast.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60023. RESCISSION OF ENVIRONMENTAL REVIEW IMPLEMENTATION FUNDS.

The unobligated balances of amounts made available to carry out section 178 of title 23, United States Code, are rescinded.

Cancels unspent funding intended for the General Services Administration (GSA) to pilot or deploy new sustainable technologies in federal buildings, such as energy-saving systems, advanced HVAC, or wa...

Municipalities may rush to commit funds, risking lower project quality or misallocation. Wealthier communities with more resources may capture available funds before underserved areas can respond, exa...

Urban and suburban areas across all states, especially low-income and minority neighborhoods in large metro areasâ€”New York, Chicago, Los Angeles, Houston, Atlanta, and Rust Belt cities.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60024. RESCISSION OF LOW-CARBON TRANSPORTATION MATERIALS GRANTS.

The unobligated balances of amounts made available to carry out section 179 of title 23, United States Code, are rescinded.

Eliminates unspent funds for implementing reforms to environmental review processes for transportation and infrastructure projects. This may slow down or complicate permitting, create bottlenecks for ...

Agencies may quickly obligate funds, risking inefficient or poorly executed upgrades. Delayed or canceled projects could leave federal buildings less safe, less accessible, or less energy efficient, w...

All states, as federal buildings and facilities are nationwideâ€”greater impact in states with a large federal presence, such as D.C., Virginia, Maryland, California, Texas, and those with aging infrastructure.

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60025. JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS.

(a) In General.--In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $256,657,000, to remain available ...

TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

SEC. 60026. PROJECT SPONSOR OPT-IN FEES FOR ENVIRONMENTAL REVIEWS.

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: ``SEC. 112. PROJECT SPONSOR OPT-IN FEES FOR ENVIRONMENTAL REVIEWS. ``(a...

TITLE VII--FINANCE

Subtitle A--Tax

SEC. 70001. REFERENCES TO THE INTERNAL REVENUE CODE OF 1986, ETC.

(a) References.--Except as otherwise expressly provided, whenever in this title, an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the refere...

Rescinds all unspent grants for promoting low-carbon materials in transportation infrastructure, such as roads and bridges. This is likely to slow the adoption of cleaner construction products, delay ...

Contractors may rush to obligate funds, risking cost overruns or rushed purchases. Federal projects may revert to cheaper, higher-emission materials, while the market for low-carbon products could con...

All states with federal construction activity, but especially those with large federal infrastructure footprintsâ€”D.C., Virginia, California, Texas, and states with active sustainable building sectors.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70101. EXTENSION AND ENHANCEMENT OF REDUCED RATES.

(a) In General.--Section 1(j) is amended-- (1) in paragraph (1), by striking ``, and before January 1, 2026'', and (2) by striking ``2018 Through 2025'' in the heading and inserting ``Beginning After ...

Agencies may quickly obligate funds to avoid rescission, potentially choosing suboptimal technologies. Loss of funding may also discourage private sector investment in emerging tech or cause GSA to fa...

All states, but especially those with high federal building concentrations or advanced clean tech industriesâ€”California, Texas, New York, Virginia, and Maryland.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70102. EXTENSION AND ENHANCEMENT OF INCREASED STANDARD DEDUCTION.

(a) In General.--Section 63(c)(7) is amended-- (1) by striking ``, and before January 1, 2026'' in the matter preceding subparagraph (A), and (2) by striking ``2018 Through 2025'' in the heading and i...

Permanently extends lower income tax rates for individuals that were set to expire after 2025, making the so-called 'Trump tax cuts' permanent for middle-class families. Also clarifies how inflation a...

States or agencies may scramble to obligate funds before rescission, risking low-value or rushed implementation. Delays or inconsistencies in environmental reviews could create project backlogs and un...

All states, but with the largest effects on those with substantial transportation projects in planningâ€”California, Texas, Florida, New York, and states with aging infrastructure.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70103. TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN

TEMPORARY SENIOR DEDUCTION. (a) In General.--Section 151(d)(5) is amended-- (1) by striking ``2018 through 2025'' in the heading and inserting ``beginning after 2017'', (2) by striking ``, and before ...

Permanently extends and further increases the standard deduction, which simplifies tax filing for millions and may reduce overall tax bills for many, particularly non-itemizers. The higher deduction w...

Some regions may rush to obligate grant funds, risking wasteful or inefficient projects. States or contractors may default to traditional, higher-emission materials, reducing long-term sustainability ...

All states, with biggest impacts in those with aggressive transportation modernization goalsâ€”California, Illinois, New York, Texas, Washington, and the Midwest.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70104. EXTENSION AND ENHANCEMENT OF INCREASED CHILD TAX CREDIT.

(a) Extension and Increase of Expanded Child Tax Credit.--Section 24(h) is amended-- (1) in paragraph (1), by striking ``, and before January 1, 2026'', (2) in paragraph (2), by striking ``$2,000'' an...

Permanently eliminates personal exemptions for most, but adds a new temporary deduction for seniors (age 65+) up to $6,000, phased out at higher incomes. Strict SSN requirements are imposed to prevent...

This section sets the ground rules for interpreting all other tax code amendments in this title, establishing that unless specified, all amendments refer to the Internal Revenue Code of 1986. It also ...

A clever lawmaker could exploit the non-application of Section 15 to introduce tax rate changes mid-year, potentially causing confusion or compliance issues for businesses used to prorated calculations. There could also be ambiguity or loopholes if another provision references a different code version or creates timing issues.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70105. EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED

BUSINESS INCOME. (a) Increase in Taxable Income Limitation Phase-in Amounts.-- (1) In general.--Subparagraph (B) of section 199A(b)(3) is amended by striking ``$50,000 ($100,000 in the case of a joint...

Extends and increases the Child Tax Credit (CTC), raising the amount per child and making the credit more valuable for families. Tightens SSN requirements for both taxpayers and qualifying children, a...

Could result in higher-income taxpayers benefiting disproportionately from permanent rate reductions. Lawmakers could exploit inflation calculation nuances to slow the growth of bracket thresholds, le...

All states and territories; effects most pronounced in states with high numbers of middle-income and upper-middle-income taxpayers.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70106. EXTENSION AND ENHANCEMENT OF INCREASED ESTATE AND GIFT TAX

EXEMPTION AMOUNTS. (a) In General.--Section 2010(c)(3) is amended-- (1) in subparagraph (A) by striking ``$5,000,000'' and inserting ``$15,000,000'', (2) in subparagraph (B)-- (A) in the matter preced...

Raises income limits and creates a minimum deduction for active qualified business income, benefiting small business owners and entrepreneurs. Amounts are indexed for inflation, and the rules clarify ...

Could be gamed by taxpayers splitting income or timing deductions to maximize eligibility. May disadvantage those with large itemizable deductions (e.g., in high-tax or high-housing-cost states). Budg...

All states and territories, but especially impactful in states with fewer itemized filers or where standard deduction is most frequently taken.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70107. EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION

AMOUNTS AND MODIFICATION OF PHASEOUT THRESHOLDS. (a) In General.--Section 55(d)(4) is amended-- (1) in subparagraph (A), by striking ``, and before January 1, 2026'', and (2) by striking ``and Before ...

Significantly raises the estate and gift tax exemption to $15 million, locking in high exemption levels for future years. This allows wealthier families to transfer much more wealth tax-free, likely a...

Potential for abuse if individuals falsify ages or SSNs, though safeguards are intended to limit this. The temporary nature may create confusion for retirement planners. Ending general exemptions coul...

All states and territories, especially affecting older adults and seniors, and states with larger elderly populations.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70108. EXTENSION AND MODIFICATION OF LIMITATION ON DEDUCTION FOR

QUALIFIED RESIDENCE INTEREST. (a) In General.--Section 163(h)(3)(F) is amended-- (1) in clause (i)-- (A) by striking ``, and before January 1, 2026'', (B) by redesignating subclauses (III) and (IV) as...

Extends higher exemption levels for the Alternative Minimum Tax (AMT), protecting more middle- and upper-middle-income taxpayers from being hit by the AMT. Modifies the inflation adjustment and phaseo...

Fraud risk if SSNs are falsified or misused. Complex inflation indexing could be misapplied or misunderstood. If not properly policed, non-citizens or duplicate SSNs could be used to claim credits ina...

All states and territories, but particularly important in states with large populations of families and children.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70109. EXTENSION AND MODIFICATION OF LIMITATION ON CASUALTY LOSS

DEDUCTION. (a) In General.--Section 165(h)(5) is amended-- (1) in subparagraph (A), by striking ``, and before January 1, 2026'', and (2) by striking ``2018 Through 2025'' in the heading and inserting...

Extends current limits on the mortgage interest deduction and newly allows mortgage insurance premiums to be treated as deductible interest. Keeps deduction structure for new loans originated after 20...

Could incentivize tax sheltering by reclassifying income as business income or by splitting activities to meet thresholds. Material participation tests may be gamed with aggressive interpretation. Com...

All states and territories; especially impactful for self-employed, gig economy, and small business owners.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70110. TERMINATION OF MISCELLANEOUS ITEMIZED DEDUCTIONS OTHER THAN

EDUCATOR EXPENSES. (a) In General.--Section 67(g) is amended-- (1) by striking ``, and before January 1, 2026'', and (2) by striking ``2018 Through 2025'' in the heading and inserting ``Beginning Afte...

Extends and expands the casualty loss deduction, now allowing state-declared disasters (not just federal) to qualify for tax relief, broadening who can claim deductions after a disaster and simplifyin...

Creates incentive for high-net-worth individuals to transfer assets rapidly before any potential future rollbacks. Estate planners may exploit loopholes to maximize wealth transfer. Revenue losses may...

All states and territories, but especially relevant for wealthy individuals and families, often concentrated in high-net-worth states.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70111. LIMITATION ON TAX BENEFIT OF ITEMIZED DEDUCTIONS.

(a) In General.--Section 68 is amended to read as follows: ``(a) In General.--In the case of an individual, the amount of the itemized deductions otherwise allowable for the taxable year (determined w...

Permanently eliminates most miscellaneous itemized deductions, except those for educator expenses, which are expanded to include a wider range of instructional staff and supplies. This simplifies the ...

Taxpayers may restructure income or deductions to stay below the new phaseout thresholds. Complexity in new adjustment formulas may result in errors or strategic manipulation by tax professionals.

All states and territories, especially higher-income regions where AMT previously affected large numbers of filers.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70112. EXTENSION AND MODIFICATION OF QUALIFIED TRANSPORTATION

FRINGE BENEFITS. (a) In General.--Section 132(f) is amended-- (1) by striking subparagraph (D) of paragraph (1), (2) in paragraph (2), by inserting ``and'' at the end of subparagraph (A), by striking ...

Imposes a cap on the tax benefit of itemized deductions for high-income taxpayers, reducing how much can be claimed once income exceeds the top tax bracket threshold. The deduction limitation does not...

Could be gamed if taxpayers try to reclassify other debt as mortgage interest or if mortgage insurance premiums are manipulated. May increase complexity in mortgage structuring and reporting.

All states and territories, with higher relevance in high-cost housing states.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70113. EXTENSION AND MODIFICATION OF LIMITATION ON DEDUCTION AND

EXCLUSION FOR MOVING EXPENSES. (a) Extension of Limitation on Deduction.--Section 217(k) is amended-- (1) by striking ``, and before January 1, 2026'', and (2) by striking ``2018 Through 2025'' in the...

Modifies rules for transportation fringe benefits (e.g., transit passes, parking), eliminating some benefits (like bicycle reimbursements), making the inflation calculation more favorable, and tighten...

Some may pressure local officials to declare disasters for tax purposes. Potential for inconsistent application across states. Could encourage fraudulent or exaggerated claims if oversight is weak.

All states and territories, but especially disaster-prone states (coastal, tornado alley, wildfire regions).

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70114. EXTENSION AND MODIFICATION OF LIMITATION ON WAGERING

LOSSES. (a) In General.--Section 165 is amended by striking subsection (d) and inserting the following: ``(d) Wagering Losses.-- ``(1) In general.--For purposes of losses from wagering transactions, t...

Continues limitations on moving expense deductions/exclusions, while expanding eligibility to employees of the intelligence community (not just the military). This provides new benefits to federal emp...

All states and territories, but especially D.C., Virginia, Maryland, and states with large federal/intelligence workforces.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70115. EXTENSION AND ENHANCEMENT OF INCREASED LIMITATION ON

CONTRIBUTIONS TO ABLE ACCOUNTS. (a) In General.--Section 529A(b)(2)(B) is amended-- (1) in clause (i), by inserting ``(determined by substituting `1996' for `1997' in paragraph (2)(B) thereof)'' after...

Limits deduction for gambling/wagering losses to 90% of gambling income, rather than allowing full offset. Applies to all related expenses, narrowing how much professional gamblers and casual players ...

All states and territories, with greatest impact in states with active gambling, casinos, or betting industries.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70116. EXTENSION AND ENHANCEMENT OF SAVERS CREDIT ALLOWED FOR ABLE

CONTRIBUTIONS. (a) Extension.-- (1) In general.--Section 25B(d)(1) is amended to read as follows: ``(1) In general.--The term `qualified retirement savings contributions' means, with respect to any ta...

Raises the annual contribution limit to ABLE accounts (tax-advantaged savings for people with disabilities) by modifying the inflation adjustment. This allows families to save more each year for a dis...

All states and territories, with particular benefit for families of people with disabilities.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70117. EXTENSION OF ROLLOVERS FROM QUALIFIED TUITION PROGRAMS TO

ABLE ACCOUNTS PERMITTED. (a) In General.--Section 529(c)(3)(C)(i)(III) is amended by striking ``before January 1, 2026,''. (b) Effective Date.--The amendment made by this section shall apply to taxabl...

Expands and increases the Savers Credit for ABLE account contributions, incentivizing savings for individuals with disabilities. The maximum credit rises to $2,100, and qualifying contributions are br...

All states and territories; most valuable to low- and middle-income savers with disabilities.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70118. EXTENSION OF TREATMENT OF CERTAIN INDIVIDUALS PERFORMING

SERVICES IN THE SINAI PENINSULA AND ENHANCEMENT TO INCLUDE ADDITIONAL AREAS. (a) Treatment Made Permanent.--Section 11026(a) of Public Law 115- 97 is amended by striking ``, with respect to the applic...

Allows families to continue rolling over funds from 529 college savings plans into ABLE accounts, helping those who had over-saved for education but now have a beneficiary with a disability. This can ...

All states and territories, with greatest impact for families managing both education and disability expenses.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70119. EXTENSION AND MODIFICATION OF EXCLUSION FROM GROSS INCOME

OF STUDENT LOANS DISCHARGED ON ACCOUNT OF DEATH OR DISABILITY. (a) In General.--Section 108(f)(5) is amended to read as follows: ``(5) Discharges on account of death or disability.-- ``(A) In general....

Makes permanent the tax exclusion for certain military and civilian pay earned in designated hazardous duty areas, now including parts of Africa. Expands tax relief for service members and certain con...

Applies to service members and civilians deployed to designated areas; relevant for military bases, embassies, and families in affected states.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 1--PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS

SEC. 70120. LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND

LOCAL TAXES, ETC. (a) In General.--Section 164(b)(6) is amended-- (1) by striking ``and before January 1, 2026'', and (2) by striking ``$10,000 ($5,000 in the case of a married individual filing a sep...

Makes permanent the exclusion from taxable income of student loans canceled due to the borrowerâ€™s death or total and permanent disabilityâ€”including private loans. Requires SSN reporting to prevent...

All states and territories, but especially significant for student borrowers and families facing catastrophic circumstances.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 2--DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF

SEC. 70201. NO TAX ON TIPS.

(a) Deduction Allowed.--Part VII of subchapter B of chapter 1 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: ``SEC. 224. QUALIFIED...

Raises the SALT cap to $40,000 temporarily before returning to $10,000 in 2030. Offers relief to taxpayers in high-tax states but phases it out, affecting predictability.

Primarily impacts high-tax states like CA, NY, NJ, CT, and IL.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 2--DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF

SEC. 70202. NO TAX ON OVERTIME.

(a) Deduction Allowed.--Part VII of subchapter B of chapter 1, as amended by the preceding provisions of this Act, is amended by redesignating section 225 as section 226 and by inserting after section...

Allows workers in tipping industries to deduct up to $25,000 in tips from taxable income, phased out for high earners. Expands coverage to beauty services. Offers short-term relief for service workers...

Hospitality, service, and beauty industry workers nationwide; especially impactful in states with high service-sector employment like NV, FL, NY, CA.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 2--DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF

SEC. 70203. NO TAX ON CAR LOAN INTEREST.

(a) In General.--Section 163(h) is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph: ``(4) Special rules for taxable years 2025 ...

Provides up to $12,500 ($25,000 for joint filers) in deductions for overtime income. Intended to reward long-hour workers. Applies broadly across industries and incentivizes overtime work.

All states; most relevant for blue-collar, healthcare, and emergency service workers where overtime is common.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 2--DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF

SEC. 70204. TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM.

(a) Trump Accounts.-- (1) In general.--Subchapter F of chapter 1 is amended by adding at the end the following new part: ``PART IX--TRUMP ACCOUNTS ``Sec. 530A. Trump accounts. ``SEC. 530A. TRUMP ACCOU...

Allows up to $10,000 deduction on interest from car loans for U.S.-assembled personal vehicles. Temporarily removes 'personal interest' deduction ban for qualifying car loans (2025â€“2028).

Applies nationally but most affects middle-income buyers in car-dependent regions (e.g., Midwest, South, rural areas). Incentivizes buying U.S.-built vehicles.

TITLE VII--FINANCE

Subtitle A--Tax

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.

(a) Made Permanent.-- (1) In general.--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 striki...

Creates government-managed investment accounts for children under 18, modeled on IRAs. $1,000 pilot contribution per eligible newborn (2025â€“2028). Strict rules on contributions, distributions, and i...

Nationwide; pilot most impactful in low-income or rural areas if distributed equitably. Strong implications for long-term wealth building for young Americans.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment

SEC. 70302. FULL EXPENSING OF DOMESTIC RESEARCH AND EXPERIMENTAL

EXPENDITURES. (a) In General.--Part VI of subchapter B of chapter 1 is amended by inserting after section 174 the following new section: ``SEC. 174A. DOMESTIC RESEARCH OR EXPERIMENTAL EXPENDITURES. ``...

Makes 100% bonus depreciation permanent, allowing businesses to immediately deduct costs of eligible capital investments, including machinery and equipment.

All states; especially beneficial to capital-intensive industries like manufacturing, logistics, and tech-heavy firms with significant equipment needs.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment

SEC. 70303. MODIFICATION OF LIMITATION ON BUSINESS INTEREST.

(a) In General.--Section 163(j)(8)(A)(v) is amended by striking ``in the case of taxable years beginning before January 1, 2022,''. (b) Floor Plan Financing Applicable to Certain Trailers and Campers....

Allows businesses to immediately deduct domestic R&D expenses rather than amortize. Creates optional amortization for certain costs. Aims to spur domestic innovation.

All states; especially beneficial to high-tech and biotech hubs like CA, MA, TX, WA.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment

SEC. 70304. EXTENSION AND ENHANCEMENT OF PAID FAMILY AND MEDICAL LEAVE

CREDIT. (a) In General.--Section 45S is amended-- (1) in subsection (a)-- (A) by striking paragraph (1) and inserting the following: ``(1) In general.--For purposes of section 38, in the case of an el...

Eases interest deduction rules for businesses and includes trailers/campers in floor plan financing definition. Expands deduction opportunities for specific industries.

Recreational vehicle, camper, trailer, and fishing industriesâ€”especially in states like IN, OR, MN, FL, WA, AK.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment

SEC. 70305. EXCEPTIONS FROM LIMITATIONS ON DEDUCTION FOR BUSINESS

MEALS. (a) Exception to Denial of Deduction for Business Meals.--Section 274(o), as added by section 13304 of Public Law 115-97, is amended by striking ``No deduction'' and inserting ``Except in the c...

Extends and expands the employer tax credit for paid family/medical leave, including insurance-based plans. Encourages broader leave coverage.

All states; higher relevance in states without strong paid leave laws (e.g., TX, FL, GA).

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment

SEC. 70306. INCREASED DOLLAR LIMITATIONS FOR EXPENSING OF CERTAIN

DEPRECIABLE BUSINESS ASSETS. (a) In General.--Section 179(b) is amended-- (1) in paragraph (1), by striking ``$1,000,000'' and inserting ``$2,500,000'', and (2) in paragraph (2), by striking ``$2,500,...

Expands meal deduction exceptions to include fishing vessels and certain processing facilities in remote regions. Aimed at supporting specific maritime industries.

Targeted to Alaska and Northern Pacific states (north of 50Â° latitude), especially remote fisheries.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment

SEC. 70307. SPECIAL DEPRECIATION ALLOWANCE FOR QUALIFIED PRODUCTION

PROPERTY. (a) In General.--Section 168 is amended by adding at the end the following new subsection: ``(n) Special Allowance for Qualified Production Property.-- ``(1) In general.--In the case of any ...

Raises Section 179 expensing limits from $1M to $2.5M (and phaseout from $2.5M to $4M), allowing small- and mid-sized businesses to immediately deduct more of their equipment and property costs. Inten...

All states; small and medium-sized businesses nationwide, especially in manufacturing, logistics, and agriculture-heavy regions.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment

SEC. 70308. ENHANCEMENT OF ADVANCED MANUFACTURING INVESTMENT CREDIT.

(a) In General.--Section 48D(a) is amended by striking ``25 percent'' and inserting ``35 percent''. (b) Effective Date.--The amendments made by this section shall apply to property placed in service a...

Allows 100% depreciation for real property used in manufacturing/production placed in service by 2031. Targets U.S.-based construction and transformation of production sites to encourage reshoring of ...

Applies nationwide but especially incentivizes industrial expansion in Rust Belt states (OH, MI, PA), and regions promoting advanced manufacturing or energy refining.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment

SEC. 70309. SPACEPORTS ARE TREATED LIKE AIRPORTS UNDER EXEMPT FACILITY

BOND RULES. (a) In General.--Section 142(a)(1) is amended to read as follows: ``(1) airports and spaceports,''. (b) Treatment of Ground Leases.--Section 142(b)(1) is amended by adding at the end the f...

Increases the advanced manufacturing investment credit from 25% to 35% of qualified investments, further incentivizing domestic chip and clean-tech production aligned with national priorities.

All states, but especially semiconductor and clean energy hubs like AZ, NY, TX, OR, and OH.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART I--FOREIGN TAX CREDIT

SEC. 70311. MODIFICATIONS RELATED TO FOREIGN TAX CREDIT LIMITATION.

(a) Rules for Allocation of Certain Deductions to Foreign Source Net CFC Tested Income for Purposes of Foreign Tax Credit Limitation.-- Section 904(b) is amended by adding at the end the following new...

Grants spaceports the same tax-advantaged bond treatment as airports, enabling private/public financing for launch infrastructure and related facilities without violating federal bond rules.

Florida, California, Texas, New Mexico, Alaska, Virginiaâ€”states with existing or proposed spaceport infrastructure.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART I--FOREIGN TAX CREDIT

SEC. 70312. MODIFICATIONS TO DETERMINATION OF DEEMED PAID CREDIT FOR

TAXES PROPERLY ATTRIBUTABLE TO TESTED INCOME. (a) Increase in Deemed Paid Credit.-- (1) In general.--Section 960(d)(1) is amended by striking ``80 percent'' and inserting ``90 percent''. (2) Gross up ...

Raises the deemed paid foreign tax credit from 80% to 90% for CFC tested income

Global firms headquartered in all states, especially those with large foreign operationsâ€”CA, NY, TX, IL, WA.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART I--FOREIGN TAX CREDIT

SEC. 70313. SOURCING CERTAIN INCOME FROM THE SALE OF INVENTORY PRODUCED

IN THE UNITED STATES. (a) In General.--Section 904(b), as amended by section 70311, is amended by adding at the end the following new paragraph: ``(6) Source rules for certain inventory produced in th...

Allows up to 50% of income from U.S.-made inventory sold through foreign branches to be treated as foreign-source

reducing the intended revenue effect.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART II--FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED

SEC. 70321. MODIFICATION OF DEDUCTION FOR FOREIGN-DERIVED DEDUCTION

ELIGIBLE INCOME AND NET CFC TESTED INCOME. (a) In General.--Section 250(a) is amended-- (1) by striking ``37.5 percent'' in paragraph (1)(A) and inserting ``33.34 percent'', (2) by striking ``50 perce...

Reduces deduction rates for foreign-derived income (from 37.5% to 33.34%) and net CFC tested income (from 50% to 40%).

Particularly affects manufacturing/export-heavy states like OH, MI, TX and SC.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART II--FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED

SEC. 70322. DETERMINATION OF DEDUCTION ELIGIBLE INCOME.

(a) Sales or Other Dispositions of Certain Property.-- (1) In general.--Section 250(b)(3)(A)(i) is amended-- (A) by striking ``and'' at the end of subclause (V), (B) by striking ``over'' at the end of...

Expands deduction-eligible income to include certain property dispositions while tightening rules on expense allocations to foreign-derived income.

High impact on states with strong multinational footprints CA, NY, WA, TX.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART II--FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED

SEC. 70323. RULES RELATED TO DEEMED INTANGIBLE INCOME.

(a) Taxation of Net CFC Tested Income.-- (1) In general.--Section 951A(a) is amended by striking ``global intangible low-taxed income'' and inserting ``net CFC tested income''. (2) Repeal of tax-free ...

Rebrands GILTI as 'net CFC tested income' and aligns deduction terminology

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART III--BASE EROSION MINIMUM TAX

SEC. 70331. EXTENSION AND MODIFICATION OF BASE EROSION MINIMUM TAX

AMOUNT. (a) In General.--Section 59A(b) is amended-- (1) by striking ``10 percent'' in paragraph (1) and inserting ``10.5 percent'', and (2) by striking paragraph (2) and by redesignating paragraphs (...

Raises the base erosion tax rate from 10% to 10.5% and simplifies structure by removing staggered thresholds.

Most relevant to IP-rich states: CA

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART IV--BUSINESS INTEREST LIMITATION

SEC. 70341. COORDINATION OF BUSINESS INTEREST LIMITATION WITH INTEREST

CAPITALIZATION PROVISIONS. (a) In General.--Section 163(j) is amended by redesignating paragraphs (10) and (11) as paragraphs (11) and (12) and by inserting after paragraph (9) the following: ``(10) C...

Clarifies that business interest limits apply even to capitalized interest

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART IV--BUSINESS INTEREST LIMITATION

SEC. 70342. DEFINITION OF ADJUSTED TAXABLE INCOME FOR BUSINESS INTEREST

LIMITATION. (a) In General.--Subparagraph (A) of section 163(j)(8) is amended-- (1) by striking ``and'' at the end of clause (iv), and (2) by adding at the end the following new clause: ``(vi) the amo...

Expands adjusted taxable income to include certain foreign inclusions (e.g.

Construction-heavy and capital-intensive states: TX

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART V--OTHER INTERNATIONAL TAX REFORMS

SEC. 70351. PERMANENT EXTENSION OF LOOK-THRU RULE FOR RELATED

CONTROLLED FOREIGN CORPORATIONS. (a) In General.--Section 954(c)(6)(C) is amended by striking ``and before January 1, 2026,''. (b) Effective Date.--The amendment made by this section shall apply to ta...

Permanently extends the look-through rule

Firms may shift inclusion timing or exploit mismatches in deductions to influence business interest limits.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART V--OTHER INTERNATIONAL TAX REFORMS

SEC. 70352. REPEAL OF ELECTION FOR 1-MONTH DEFERRAL IN DETERMINATION OF

TAXABLE YEAR OF SPECIFIED FOREIGN CORPORATIONS. (a) In General.--Section 898(c) is amended by striking paragraph (2) and redesignating paragraph (3) as paragraph (2). (b) Effective Date.--The amendmen...

Eliminates ability for certain foreign corps to defer their tax year by one month

All states

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART V--OTHER INTERNATIONAL TAX REFORMS

SEC. 70353. RESTORATION OF LIMITATION ON DOWNWARD ATTRIBUTION OF STOCK

OWNERSHIP IN APPLYING CONSTRUCTIVE OWNERSHIP RULES. (a) In General.--Section 958(b) is amended-- (1) by inserting after paragraph (3) the following: ``(4) Subparagraphs (A), (B), and (C) of section 31...

aligning them with parent company schedules.

Key impact in corporate-heavy states like DE

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 3--ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

Subchapter B--Permanent America-first International Tax Reforms

PART V--OTHER INTERNATIONAL TAX REFORMS

SEC. 70354. MODIFICATIONS TO PRO RATA SHARE RULES.

(a) In General.--Subsection (a) of section 951 is amended to read as follows: ``(a) Amounts Included.-- ``(1) In general.--If a foreign corporation is a controlled foreign corporation at any time duri...

Restores a key limitation preventing U.S. shareholders from being attributed ownership of stock held by foreign persons, thereby closing loopholes used by multinational corporations to shield income f...

All states, but particularly those hosting corporate headquarters with significant foreign investment (e.g., NY, CA, TX, DE).

TITLE VII--FINANCE

Subtitle A--Tax

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.

(a) Increase of Amount of Qualified Child Care Expenditures Taken Into Account.--Section 45F(a)(1) is amended by striking ``25 percent'' and inserting ``40 percent (50 percent in the case of an eligib...

Clarifies how U.S. shareholders calculate their share of foreign corporate income, ensuring alignment with updated rules under GILTI (Global Intangible Low-Taxed Income). It tightens definitions of in...

All states with multinational corporate presence, especially those with many outbound investments (e.g., NY, IL, CA, MA).

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter A--Permanent Investments in Families and Children

SEC. 70402. ENHANCEMENT OF ADOPTION CREDIT.

(a) In General.--Section 23(a) is amended by adding at the end the following new paragraph: ``(4) Portion of credit refundable.--So much of the credit allowed under paragraph (1) as does not exceed $5...

Substantially increases the tax credit for employers who provide or subsidize child care, with added benefits for small businesses. Encourages broader access to child care as a workforce participation...

All states, especially those with high child care costs and labor shortagesâ€”e.g., CA, MA, NY, IL, and rural areas with limited child care infrastructure.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter A--Permanent Investments in Families and Children

SEC. 70403. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PURPOSES OF

DETERMINING WHETHER A CHILD HAS SPECIAL NEEDS FOR PURPOSES OF THE ADOPTION CREDIT. (a) In General.--Section 23(d)(3) is amended-- (1) in subparagraph (A), by inserting ``or Indian tribal government'' ...

Makes part of the adoption tax credit refundable (up to $5,000), increasing accessibility for lower-income families. Also adjusts key thresholds and limits for inflation, helping the credit keep pace ...

All states, particularly those with higher adoption rates or costly private adoptionsâ€”e.g., TX, CA, FL, GA, OH.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter A--Permanent Investments in Families and Children

SEC. 70404. ENHANCEMENT OF THE DEPENDENT CARE ASSISTANCE PROGRAM.

(a) In General.--Section 129(a)(2)(A) is amended by striking ``$5,000 ($2,500'' and inserting ``$7,500 ($3,750''. (b) Effective Date.--The amendment made by this section shall apply to taxable years b...

Ensures that tribal governments can determine whether a child qualifies as having 'special needs' under adoption credit rules. This correction enhances tribal authority and acknowledges jurisdictional...

Primarily impacts Native communities and states with significant tribal populationsâ€”e.g., NM, AZ, OK, SD, MT, AK.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter A--Permanent Investments in Families and Children

SEC. 70405. ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT.

(a) In General.--Paragraph (2) of section 21(a) is amended to read as follows: ``(2) Applicable percentage defined.--For purposes of paragraph (1), the term `applicable percentage' means 50 percent-- ...

Raises the limit on tax-free employer-provided dependent care benefits from $5,000 to $7,500, offering better support for working families dealing with rising care costs. The change reflects inflation...

All states, especially urban and suburban regions with high child care costsâ€”e.g., CA, NY, MA, DC, IL.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions

SEC. 70411. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO SCHOLARSHIP

GRANTING ORGANIZATIONS. (a) Allowance of Credit for Contributions of Individuals to Scholarship Granting Organizations.-- (1) In general.--Subpart A of part IV of subchapter A of chapter 1 is amended ...

This enhancement increases support for middle- and lower-income working families by improving the percentage of childcare expenses that can be claimed and adjusting phaseouts to extend eligibility.

All states, especially those with high childcare costsâ€”e.g., NY, CA, MA, DC, IL.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions

SEC. 70412. EXCLUSION FOR EMPLOYER PAYMENTS OF STUDENT LOANS.

(a) In General.--Section 127(c)(1)(B) is amended by striking ``in the case of payments made before January 1, 2026,''. (b) Inflation Adjustment.--Section 127 is amended-- (1) by redesignating subsecti...

Could be used to funnel funds toward favored private schools or ideologically aligned institutions. Verification burdens on small nonprofits may reduce participation or create compliance risks. May ov...

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions

SEC. 70413. ADDITIONAL EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION

EXPENSES FOR PURPOSES OF 529 ACCOUNTS. (a) In General.-- (1) In general.--Section 529(c)(7) is amended to read as follows: ``(7) Treatment of elementary and secondary tuition.--Any reference in this s...

Makes employer-paid student loan contributions permanently tax-free for employees, with inflation-adjusted caps beyond 2026. This encourages employers to help reduce student debt burden as a retention...

All states, especially those with large graduate populations and tech/finance hubsâ€”e.g., CA, MA, WA, NY, IL.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions

SEC. 70414. CERTAIN POSTSECONDARY CREDENTIALING EXPENSES TREATED AS

QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS. (a) In General.--Section 529(e)(3) is amended by adding at the end the following new subparagraph: ``(C) Certain postsecondary credent...

Expands 529 plan eligible expenses to include Kâ€“12 educational costs such as curriculum materials, tutoring by licensed teachers, online education, and therapies for students with disabilities. Also...

All states; especially impacts families in states with high private school enrollment or strong school choice movementsâ€”e.g., FL, TX, AZ, CA.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions

SEC. 70415. MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN

PRIVATE COLLEGES AND UNIVERSITIES. (a) In General.--Section 4968 is amended to read as follows: ``SEC. 4968. EXCISE TAX BASED ON INVESTMENT INCOME OF PRIVATE COLLEGES AND UNIVERSITIES. ``(a) Tax Impos...

Broadens 529 eligibility to include job-training and credentialing programs recognized by states, DOD, or credentialing agenciesâ€”benefiting non-traditional students and career switchers.

All states; notably benefits working adults, veterans, and those seeking skilled tradesâ€”e.g., MI, OH, PA, TX, NC.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter B--Permanent Investments in Students and Reforms to Tax- exempt Institutions

SEC. 70416. EXPANDING APPLICATION OF TAX ON EXCESS COMPENSATION WITHIN

TAX-EXEMPT ORGANIZATIONS. (a) In General.--Section 4960(c)(2) is amended to read as follows: ``(2) Covered employee.--For purposes of this section, the term `covered employee' means any employee of an...

Increases and tiers the excise tax on net investment income of wealthy private colleges, targeting those with large endowments per student. Also includes related organizations and certain income types...

Primarily affects elite private universities with large endowmentsâ€”e.g., MA, CT, NY, IL, CA.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70421. PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES.

(a) Decennial Designations.-- (1) Determination period.--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 ``beginni...

Massively revises Opportunity Zone law with decennial reviews, stricter qualification rules, and expanded capital gain deferral/tax break incentivesâ€”especially in rural areas. Adds oversight/reporti...

All statesâ€”especially affects hospitals, universities, and large nonprofits nationwide.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70422. PERMANENT ENHANCEMENT OF LOW-INCOME HOUSING TAX CREDIT.

(a) Permanent State Housing Credit Ceiling Increase for Low-income Housing Credit.-- (1) In general.--Section 42(h)(3)(I) is amended-- (A) by striking ``2018, 2019, 2020, and 2021,'' and inserting ``b...

Increases the Low-Income Housing Tax Credit ceiling for states starting in 2026 and lowers the bond financing threshold from 50% to 25% for eligibilityâ€”making it easier to finance affordable housing...

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70423. PERMANENT EXTENSION OF NEW MARKETS TAX CREDIT.

(a) In General.--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''. (b) Carryover of Unused Limitati...

Makes the New Markets Tax Credit (NMTC) permanent by removing expiration after 2025 and clarifying carryover rules for unused credit allocations.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70424. PERMANENT AND EXPANDED REINSTATEMENT OF PARTIAL DEDUCTION

FOR CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE. (a) In General.--Section 170(p) is amended-- (1) by striking ``$300 ($600'' and inserting ``$1,000 ($2,000'', and (2) by striki...

Permanently reinstates and expands above-the-line charitable deduction for non-itemizers to $1

Primarily affects low-income communities in all states

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70425. 0.5 PERCENT FLOOR ON DEDUCTION OF CONTRIBUTIONS MADE BY

INDIVIDUALS. (a) In General.-- (1) In general.--Paragraph (1) of section 170(b) is amended by adding at the end the following new subparagraph: ``(I) 0.5-percent floor.--Any charitable contribution ot...

Limits charitable deductions to only the portion that exceeds 0.5% of an individual's income

Could incentivize inflated or fraudulent donations

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70426. 1-PERCENT FLOOR ON DEDUCTION OF CHARITABLE CONTRIBUTIONS

MADE BY CORPORATIONS. (a) In General.--Section 170(b)(2)(A) is amended to read as follows: ``(A) In general.--Any charitable contribution otherwise allowable (without regard to this subparagraph) as a...

Corporations may only deduct charitable contributions above 1% of taxable income

All states; disproportionately affects individuals with modest incomes.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70427. PERMANENT INCREASE IN LIMITATION ON COVER OVER OF TAX ON

DISTILLED SPIRITS. (a) In General.--Paragraph (1) of section 7652(f) is amended to read as follows: ``(1) $13.25, or''. (b) Effective Date.--The amendment made by this section shall apply to distilled...

Permanently increases federal tax revenue returned to Puerto Rico and the U.S. Virgin Islands from rum excise taxes.

particularly small and local charities relying on business support.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70428. NONPROFIT COMMUNITY DEVELOPMENT ACTIVITIES IN REMOTE NATIVE

VILLAGES. (a) In General.--For purposes of subchapter F of chapter 1 of the Internal Revenue Code of 1986, any activity substantially related to participation or investment in fisheries in the Bering ...

Clarifies tax-exempt treatment of fishing-related economic activities by western Alaska CDQ nonprofits and their subsidiaries.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70429. ADJUSTMENT OF CHARITABLE DEDUCTION FOR CERTAIN EXPENSES

INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING. (a) In General.--Section 170(n)(1) of the Internal Revenue Code of 1986 is amended by striking ``$10,000'' and inserting ``$50,000''. (b) Eff...

Raises the charitable deduction cap from $10

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter C--Permanent Investments in Community Development

SEC. 70430. EXCEPTION TO PERCENTAGE OF COMPLETION METHOD OF ACCOUNTING

FOR CERTAIN RESIDENTIAL CONSTRUCTION CONTRACTS. (a) In General.--Section 460(e) is amended-- (1) in paragraph (1)-- (A) by striking ``home construction contract'' both places it appears and inserting ...

Expands accounting method exceptions to more residential construction contracts

Could allow overstatement of expenses or misuse if documentation requirements are lax; limited external audit potential.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter D--Permanent Investments in Small Business and Rural America

SEC. 70431. EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION.

(a) Phased Increase in Exclusion for Gain From Qualified Small Business Stock.-- (1) In general.--Section 1202(a)(1) is amended to read as follows: ``(1) In general.-- In the case of a taxpayer other ...

Increases capital gains exclusions for small business stock based on holding period and raises asset/gain thresholds

All states; especially impacts fast-growing regions with booming housing development.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter D--Permanent Investments in Small Business and Rural America

SEC. 70432. REPEAL OF REVISION TO DE MINIMIS RULES FOR THIRD PARTY

NETWORK TRANSACTIONS. (a) Reinstatement of Exception for De Minimis Payments as in Effect Prior to Enactment of American Rescue Plan Act of 2021.-- (1) In general.--Section 6050W(e) is amended to read...

Reverts 1099-K reporting thresholds to pre-2021 levels ($20

possibly avoiding large tax bills.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter D--Permanent Investments in Small Business and Rural America

SEC. 70433. INCREASE IN THRESHOLD FOR REQUIRING INFORMATION REPORTING

WITH RESPECT TO CERTAIN PAYEES. (a) In General.--Section 6041(a) is amended by striking ``$600'' and inserting ``$2,000''. (b) Inflation Adjustment.--Section 6041 is amended by adding at the end the f...

Raises the threshold for Form 1099 reporting from $600 to $2

Could enable significant unreported income through platforms like Venmo

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter D--Permanent Investments in Small Business and Rural America

SEC. 70434. TREATMENT OF CERTAIN QUALIFIED SOUND RECORDING PRODUCTIONS.

(a) Election to Treat Costs as Expenses.--Section 181(a)(1) is amended by striking ``qualified film or television production, and any qualified live theatrical production,'' and inserting ``qualified ...

Allows sound recordings made in the U.S. to qualify for film-style tax deductions and bonus depreciation

Could allow gig economy and informal economy earners to underreport income up to the new threshold without IRS detection.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter D--Permanent Investments in Small Business and Rural America

SEC. 70435. EXCLUSION OF INTEREST ON LOANS SECURED BY RURAL OR

AGRICULTURAL REAL PROPERTY. (a) In General.--Part III of subchapter B of chapter 1, as amended by the preceding provisions of this Act, is amended by inserting after section 139K the following new sec...

Excludes 25% of interest income from federal tax for certain lenders on loans secured by rural/agricultural properties.

Potential misuse by music companies or producers breaking larger projects into smaller budgeted units to stay under cap.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter D--Permanent Investments in Small Business and Rural America

SEC. 70436. REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN

DEVICES. (a) Transfer Tax.--Section 5811(a) is amended to read as follows: ``(a) Rate.--There shall be levied, collected, and paid on firearms transferred a tax at the rate of-- ``(1) $200 for each fi...

Reduces firearm manufacturing and transfer tax to zero for non-machinegun and non-destructive devices.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter D--Permanent Investments in Small Business and Rural America

SEC. 70437. TREATMENT OF CAPITAL GAINS FROM THE SALE OF CERTAIN

FARMLAND PROPERTY. (a) In General.--Part IV of subchapter O of chapter 1 is amended by redesignating section 1062 as section 1063 and by inserting after section 1061 the following new section: ``SEC. ...

Allows installment tax payment over 4 years for farmland sold to qualified farmers

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter D--Permanent Investments in Small Business and Rural America

SEC. 70438. EXTENSION OF RULES FOR TREATMENT OF CERTAIN DISASTER-

RELATED PERSONAL CASUALTY LOSSES. For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116- 260), section 301 of such Act sh...

Extends the ability to deduct personal casualty losses for federally declared disasters under favorable rules.

All states; with significant implications in high-cost farmland regions like the Midwest and California.

TITLE VII--FINANCE

Subtitle A--Tax

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

Subchapter D--Permanent Investments in Small Business and Rural America

SEC. 70439. RESTORATION OF TAXABLE REIT SUBSIDIARY ASSET TEST.

(a) In General.--Section 856(c)(4)(B)(ii) is amended by striking ``20 percent'' and inserting ``25 percent''. (b) Effective Date.--The amendment made by this section shall apply to taxable years begin...

Raises the asset limit for taxable REIT subsidiaries from 20% to 25%

All states; especially areas prone to hurricanes

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70501. TERMINATION OF PREVIOUSLY-OWNED CLEAN VEHICLE CREDIT.

Section 25E(g) is amended by striking ``December 31, 2032'' and inserting ``September 30, 2025''.

Ends tax credit for used clean vehicle purchases earlier than scheduledâ€”by September 30

increasing complexity and reducing tax transparency.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70502. TERMINATION OF CLEAN VEHICLE CREDIT.

(a) In General.--Section 30D(h) is amended by striking ``placed in service after December 31, 2032'' and inserting ``acquired after September 30, 2025''. (b) Conforming Amendments.--Section 30D(e) is ...

Terminates new EV purchase credits earlier than plannedâ€”effective October 1

All states; urban and suburban regions with rising EV adoption may see higher used EV costs.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70503. TERMINATION OF QUALIFIED COMMERCIAL CLEAN VEHICLES CREDIT.

Section 45W(g) is amended by striking ``December 31, 2032'' and inserting ``September 30, 2025''.

Ends the tax credit for clean commercial vehicles as of September 30

prompting price spikes before deadline.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70504. TERMINATION OF ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY

CREDIT. Section 30C(i) is amended by striking ``December 31, 2032'' and inserting ``June 30, 2026''.

Ends the tax credit for installing alternative fuel vehicle refueling infrastructure six years early

All states; disproportionately impacts delivery/logistics companies and cities investing in clean fleets.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70505. TERMINATION OF ENERGY EFFICIENT HOME IMPROVEMENT CREDIT.

(a) In General.--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''. (b) Conform...

Terminates the credit for home energy-efficient upgrades after 2025

Could disincentivize private investment in EV charging and alternative fuel infrastructure

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70506. TERMINATION OF RESIDENTIAL CLEAN ENERGY CREDIT.

(a) In General.--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''. (b) Co...

Eliminates credits for solar

particularly among middle-income households who rely on credits to offset upfront costs.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70507. TERMINATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS

DEDUCTION. Section 179D is amended by adding at the end the following new subsection: ``(i) Termination.--This section shall not apply with respect to property the construction of which begins after J...

Ends deduction for energy-efficient commercial construction projects that begin after June 30

and battery installations in homes for expenditures made after 2025.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70508. TERMINATION OF NEW ENERGY EFFICIENT HOME CREDIT.

Section 45L(h) is amended by striking ``December 31, 2032'' and inserting ``June 30, 2026''.

Ends tax credit for builders of energy-efficient new homes as of June 30

All states; especially large metro areas with growing commercial development.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70509. TERMINATION OF COST RECOVERY FOR ENERGY PROPERTY.

(a) Energy Property.--Section 168(e)(3)(B)(vi), as amended by section 13703 of Public Law 117-169, is amended-- (1) by striking subclause (I), and (2) by redesignating subclauses (II) and (III) as sub...

Repeals accelerated depreciation rules for energy property construction beginning after 2024.

All states; particularly growing suburbs and exurbs where new construction is highest.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70510. MODIFICATIONS OF ZERO-EMISSION NUCLEAR POWER PRODUCTION

CREDIT. (a) Restrictions Relating to Prohibited Foreign Entities.--Section 45U(c) is amended by adding at the end the following new paragraph: ``(3) Restrictions relating to prohibited foreign entitie...

Bars foreign-controlled or foreign-influenced companies from claiming nuclear production tax credits after a set period.

and battery projects as returns become less tax-efficient.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70511. TERMINATION OF CLEAN HYDROGEN PRODUCTION CREDIT.

Section 45V(c)(3)(C) is amended by striking ``January 1, 2033'' and inserting ``January 1, 2028''.

Shortens the lifespan of the hydrogen production tax credit by moving the expiration to January 1

All states; especially those with nuclear generation facilities or foreign-backed energy investments.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70512. TERMINATION AND RESTRICTIONS ON CLEAN ELECTRICITY

PRODUCTION CREDIT. (a) Termination for Wind and Solar Facilities.--Section 45Y(d) is amended-- (1) in paragraph (1), by striking ``The amount of'' and inserting ``Subject to paragraph (4), the amount ...

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70513. TERMINATION AND RESTRICTIONS ON CLEAN ELECTRICITY

INVESTMENT CREDIT. (a) Termination for Wind and Solar Facilities.--Section 48E(e) is amended-- (1) in paragraph (1), by striking ``The amount of'' and inserting ``Subject to paragraph (4), the amount ...

This section ends the clean electricity investment credit for wind and solar facilities placed in service after December 31, 2027, and prohibits credits for projects with material assistance from â€œp...

supply chain involvement

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70514. PHASE-OUT AND RESTRICTIONS ON ADVANCED MANUFACTURING

PRODUCTION CREDIT. (a) Modification of Provision Relating to Sale of Integrated Components.--Paragraph (4) of section 45X(d) is amended to read as follows: ``(4) Sale of integrated components.-- ``(A)...

This section phases out tax credits for producing critical minerals (except metallurgical coal) after 2033 and ends credits for wind energy components after 2027. Credits are denied for products with ...

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter A--Termination of Green New Deal Subsidies

SEC. 70515. RESTRICTION ON THE EXTENSION OF ADVANCED ENERGY PROJECT

CREDIT PROGRAM. (a) In General.--Section 48C(e)(3)(C) is amended by striking ``shall be increased'' and inserting ``shall not be increased''. (b) Effective Date.--The amendment made by this section sh...

This section prevents further increases in allocations for the advanced energy project credit program, essentially capping its size as of enactment.

Mineral-rich and manufacturing states (WV, PA, OH, MT, NV, AZ) most affected. Renewable-heavy states lose wind incentives; coal and steelmaking regions benefit from expanded metallurgical coal credits.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter B--Enhancement of America-first Energy Policy

SEC. 70521. EXTENSION AND MODIFICATION OF CLEAN FUEL PRODUCTION CREDIT.

(a) Prohibition on Foreign Feedstocks.-- (1) In general.--Section 45Z(f)(1)(A) is amended-- (A) in clause (i)(II)(bb), by striking ``and'' at the end, (B) in clause (ii), by striking the period at the...

Extends the clean fuel production credit to 2029, requires fuels to use feedstock from North America, and blocks credits for fuel with negative emission rates (except for animal manure). It bars doubl...

All states, but most impactful in states with major clean energy manufacturing (MI, NY, OH, SC, TN).

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter B--Enhancement of America-first Energy Policy

SEC. 70522. RESTRICTIONS ON CARBON OXIDE SEQUESTRATION CREDIT.

(a) Restrictions Relating to Prohibited Foreign Entities.--Section 45Q(f) is amended by adding at the end the following new paragraph: ``(10) Restrictions relating to prohibited foreign entities.--No ...

Bars carbon sequestration credits for entities controlled or influenced by â€œprohibited foreign entities,â€ equalizes credit treatment for carbon storage and utilization, sets new fixed and inflatio...

Farm states, biofuel hubs (IA, IL, NE, MN), and border regions most affected. Indirect effects nationwide in fuel and agriculture sectors.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter B--Enhancement of America-first Energy Policy

SEC. 70523. INTANGIBLE DRILLING AND DEVELOPMENT COSTS TAKEN INTO

ACCOUNT FOR PURPOSES OF COMPUTING ADJUSTED FINANCIAL STATEMENT INCOME. (a) In General.--Section 56A(c)(13) is amended-- (1) by striking subparagraph (A) and inserting the following: ``(A) reduced by--...

Allows certain drilling and development expenses (for oil and gas property) to be deducted in calculating adjusted financial statement income for tax purposes, aligning more closely with book income.

States with major carbon capture projects (TX, LA, ND, WY) and fossil fuel hubs most affected.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter B--Enhancement of America-first Energy Policy

SEC. 70524. INCOME FROM HYDROGEN STORAGE, CARBON CAPTURE, ADVANCED

NUCLEAR, HYDROPOWER, AND GEOTHERMAL ENERGY ADDED TO QUALIFYING INCOME OF CERTAIN PUBLICLY TRADED PARTNERSHIPS. (a) In General.--Section 7704(d)(1)(E) is amended-- (1) by striking ``income and gains de...

Lowers tax liability for fossil fuel producers by expanding allowable deductions, especially for oil and gas drilling costs. Encourages continued drilling and exploration by reducing after-tax costs.

Energy states (TX, OK, NM, ND, LA) see largest impact. National budget affected by reduced revenue.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter B--Enhancement of America-first Energy Policy

SEC. 70525. ALLOW FOR PAYMENTS TO CERTAIN INDIVIDUALS WHO DYE FUEL.

(a) In General.--Subchapter B of chapter 65, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section: ``SEC. 6435. DYED FUEL. ``(a) In General.--I...

Creates a new provision allowing people who remove eligible indelibly dyed fuel from a terminal (and paid tax on it) to receive a tax payment/refund. Tighter penalties are imposed for excess claims.

AND GEOTHERMAL ENERGY ADDED TO QUALIFYING INCOME OF CERTAIN PUBLICLY TRADED PARTNERSHIPS.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 5--ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST

Subchapter C--Other Reforms

SEC. 70531. MODIFICATIONS TO DE MINIMIS ENTRY PRIVILEGE FOR COMMERCIAL

SHIPMENTS. (a) Civil Penalty.-- (1) Additional penalty imposed.--Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321) is amended by adding at the end the following new subsection: ``(c) Any person w...

Imposes civil penalties (up to $5,000 for first offense, $10,000 for repeat) for misuse of the â€œde minimisâ€ import privilege and repeals the commercial shipment exception, making it harder for bus...

Nationwide; largest impacts in agriculture, transportation, and industries using dyed fuel for tax-exempt purposes.

TITLE VII--FINANCE

Subtitle A--Tax

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. (a) Rule Made Permanent.--Section 461(l)(1) is amended by striking ``and before January 1, 2029,'' each place it appears. (b) Adjustment of Amounts for Calculation of...

Targets abuse of small-package import exemptions, a tactic used by foreign sellers (notably via e-commerce) to dodge tariffs and avoid customs. Likely to raise prices for low-value imports and deter t...

U.S. port states, logistics hubs, and businesses relying on low-value imports most affected; nationwide impact for e-commerce buyers.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS

SEC. 70602. TREATMENT OF PAYMENTS FROM PARTNERSHIPS TO PARTNERS FOR

PROPERTY OR SERVICES. (a) In General.--Section 707(a)(2) is amended by striking ``Under regulations prescribed'' and inserting ``Except as provided''. (b) Effective Date.--The amendment made by this s...

Permanently restricts the ability of individuals and pass-through businesses to offset income with large business losses, likely increasing tax liability for high-income individuals and small business...

National impact, but most acute for high-income individuals and small businesses, especially in sectors prone to large cyclical losses (real estate, farming, oil/gas).

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS

SEC. 70603. EXCESSIVE EMPLOYEE REMUNERATION FROM CONTROLLED GROUP

MEMBERS AND ALLOCATION OF DEDUCTION. (a) Application of Aggregation Rules.--Section 162(m) is amended by adding at the end the following new paragraph: ``(7) Remuneration from controlled group members...

Clarifies tax treatment of partnership payments to partners, reducing ambiguity and potential disputes over characterization of payments for services or property. Improves tax administration clarity f...

Nationwide impact across all states with significant partnership activity.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS

SEC. 70604. EXCISE TAX ON CERTAIN REMITTANCE TRANSFERS.

(a) In General.--Chapter 36 is amended by inserting after subchapter B the following new subchapter: ``Subchapter C--Remittance Transfers ``Sec. 4475. Imposition of tax. ``SEC. 4475. IMPOSITION OF TAX...

Closes loopholes where companies split executive compensation across controlled entities to exceed deduction limits. Tightens limits on tax deductions for excessive executive pay, increasing corporate...

Publicly held corporations across all states; corporate headquarters often in NY, CA, TX, and other business hubs.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS

SEC. 70605. ENFORCEMENT PROVISIONS WITH RESPECT TO COVID-RELATED

EMPLOYEE RETENTION CREDITS. (a) Assessable Penalty for Failure to Comply With Due Diligence Requirements.-- (1) In general.--Any COVID-ERTC promoter which provides aid, assistance, or advice with resp...

Targets costs and compliance burdens of cash-based international remittances, typically used by migrant workers. Could raise costs for cash transfers but exempt electronic methods, incentivizing digit...

States with large immigrant populations sending remittances abroad: CA, TX, NY, FL, IL, and others.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS

SEC. 70606. SOCIAL SECURITY NUMBER REQUIREMENT FOR AMERICAN OPPORTUNITY

AND LIFETIME LEARNING CREDITS. (a) Social Security Number of Taxpayer Required.--Section 25A(g)(1) is amended to read as follows: ``(1) Identification requirement.-- ``(A) Social security number requi...

Strengthens enforcement to curb improper COVID Employee Retention Tax Credit claims and abusive promoter practices. Aims to reduce fraud, improper credits, and revenue loss. Extends IRS authority to a...

Nationwide, impacting promoters and businesses that claimed COVID-ERTC.

TITLE VII--FINANCE

Subtitle A--Tax

CHAPTER 6--ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS

SEC. 70607. TASK FORCE ON THE REPLACEMENT OF DIRECT FILE.

Out of any money in the Treasury not otherwise appropriated, there is hereby appropriated for the fiscal year ending September 30, 2026, $15,000,000, to remain available until September 30, 2026, for ...

Closes gaps that allowed improper education tax credit claims by requiring valid SSNs and EINs, improving IRS verification and reducing fraud. Streamlines audit and correction processes.

Aims to strengthen physical and technological border security to reduce unauthorized entry and illicit trafficking. The large investment reflects prioritization of border enforcement infrastructure. M...

Primarily border states (CA, AZ, NM, TX) and adjacent regions affected by construction, environmental impact, and border security operations.

TITLE VII--FINANCE

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. (a) In General.--The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section...

Seeks to modernize and potentially privatize large portions of tax filing, aiming to reduce taxpayer burden and simplify processes. Balances government oversight with private-sector innovation.

Supports manpower expansion and modernization to enforce border security missions. Focus on recruitment and retention addresses staffing shortages. Potential misuse includes bonuses fostering short-te...

Nationwide impact, focused on border states and agencies employing CBP personnel.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter A--Reducing Fraud and Improving Enrollment Processes

SEC. 71102. MORATORIUM ON IMPLEMENTATION OF RULE RELATING TO

ELIGIBILITY AND ENROLLMENT FOR MEDICAID, CHIP, AND THE BASIC HEALTH PROGRAM. The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this sect...

Pauses controversial changes aimed at streamlining eligibility/enrollment to allow further review or delay, possibly protecting vulnerable populations from unintended disenrollment or confusion.

Expands detention facilities and capacity for immigration enforcement, allowing prolonged detention pending removal proceedings. Raises humanitarian and legal concerns regarding conditions, due proces...

Nationwide, with concentration in states hosting detention centers and border regions.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter A--Reducing Fraud and Improving Enrollment Processes

SEC. 71103. REDUCING DUPLICATE ENROLLMENT UNDER THE MEDICAID AND CHIP

PROGRAMS. (a) Medicaid.-- (1) In general.--Section 1902 of the Social Security Act (42 U.S.C. 1396a) is amended-- (A) in subsection (a)-- (i) in paragraph (86), by striking ``and'' at the end; (ii) in...

Requires states to regularly obtain and submit enrollee address and SSN info to a federal system preventing simultaneous enrollment in multiple states. Mandates actions to disenroll individuals not re...

Intended to modernize border security with cutting-edge technology, improving detection of narcotics and unauthorized persons. Restricts untested surveillance towers to ensure reliable autonomous syst...

Border states and ports of entry nationwide.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter A--Reducing Fraud and Improving Enrollment Processes

SEC. 71104. ENSURING DECEASED INDIVIDUALS DO NOT REMAIN ENROLLED.

Section 1902 of the Social Security Act (42 U.S.C. 1396a), as amended by section 71103, is further amended-- (1) in subsection (a)-- (A) in paragraph (87), by striking ``; and'' and inserting a semico...

Requires states to quarterly check death records and disenroll deceased individuals from Medicaid, discontinuing payments post-death. Provides for reinstatement if errors occur. Encourages use of addi...

Empowers state and local governments to enhance security capabilities and respond to threats. Provides funding for major events (FIFA 2026, Olympics 2028), boosting preparedness. The Border Security F...

All states, with particular impact on border states and jurisdictions hosting major events.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter A--Reducing Fraud and Improving Enrollment Processes

SEC. 71105. ENSURING DECEASED PROVIDERS DO NOT REMAIN ENROLLED.

Section 1902(kk)(1) of the Social Security Act (42 U.S.C. 1396a(kk)(1)) is amended-- (1) by striking ``The State'' and inserting: ``(A) In general.--The State''; and (2) by adding at the end the follo...

Requires states to screen Medicaid provider enrollments and revalidations quarterly against the Death Master File starting January 1, 2028, to prevent deceased providers from remaining active.

Supports state and local law enforcement expenses arising from Secret Service protection of presidential residences. Ensures costs beyond normal operations are covered, preventing financial strain on ...

Nationwide, affecting states with designated presidential residences.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter A--Reducing Fraud and Improving Enrollment Processes

SEC. 71106. PAYMENT REDUCTION RELATED TO CERTAIN ERRONEOUS EXCESS

PAYMENTS UNDER MEDICAID. (a) In General.--Section 1903(u)(1) of the Social Security Act (42 U.S.C. 1396b(u)(1)) is amended-- (1) in subparagraph (A)-- (A) by inserting ``for audits conducted by the Se...

Amends rules to allow payment reductions when erroneous excess payments in Medicaid exceed 0.03%, with audits by HHS Secretary or states. Caps waiver amounts for such errors starting fiscal year 2030.

Provides flexible funding to support DHS operational needs along borders. Supports various missions including enforcement, infrastructure, and technology. The broad allocation enhances responsiveness ...

Nationwide, with concentration in border regions.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter A--Reducing Fraud and Improving Enrollment Processes

SEC. 71107. ELIGIBILITY REDETERMINATIONS.

(a) In General.--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: ``(L) Frequency of eligibility redeterminations...

Requires states to redetermine Medicaid eligibility every 6 months starting after Dec 31, 2026, for certain groups (including those under specific waivers), with exemptions. Provides $75 million for i...

Enhances integrity and reduces fraud in the FEHB program by tightening eligibility verification and enrollment processes. Protects federal healthcare funds from improper use but increases administrati...

Federal employees nationwide covered by FEHB plans.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter A--Reducing Fraud and Improving Enrollment Processes

SEC. 71108. REVISING HOME EQUITY LIMIT FOR DETERMINING ELIGIBILITY FOR

LONG-TERM CARE SERVICES UNDER THE MEDICAID PROGRAM. (a) Revising Home Equity Limit.--Section 1917(f)(1) of the Social Security Act (42 U.S.C. 1396p(f)(1)) is amended-- (1) in subparagraph (B)-- (A) by...

Raises the home equity limit for Medicaid long-term care eligibility from $500,000 to $1 million (non-agricultural properties) starting January 1, 2028, with clarifications on applicability.

Aims to improve transparency and accountability for COVID-19 related spending, reducing waste and fraud in pandemic relief. Extended oversight timeline ensures prolonged scrutiny but requires sustaine...

Nationwide, related to all federal pandemic relief programs.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter A--Reducing Fraud and Improving Enrollment Processes

SEC. 71109. ALIEN MEDICAID ELIGIBILITY.

(a) Medicaid.--Section 1903(v) of the Social Security Act (42 U.S.C. 1396b(v)) is amended-- (1) in paragraph (1), by striking ``and (4)''and inserting ``, (4), and (5)''; and (2) by adding at the end ...

Narrows Medicaid payment eligibility to certain lawful residents starting October 1, 2026, excluding unauthorized aliens, while clarifying CHIP eligibility. Appropriates $15 million for implementation...

Supports efforts to identify savings and improve financial management in federal agencies. May lead to more efficient government spending but success depends on effective execution and interagency coo...

Nationwide, across all federal executive agencies.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter A--Reducing Fraud and Improving Enrollment Processes

SEC. 71110. EXPANSION FMAP FOR EMERGENCY MEDICAID.

(a) In General.--Section 1905 of the Social Security Act (42 U.S.C. 1396d) is amended by adding at the end the following new subsection: ``(kk) FMAP for Treatment of an Emergency Medical Condition.-- ...

Limits Federal Medical Assistance Percentage (FMAP) for emergency Medicaid care provided to aliens to standard state FMAP rates starting October 1, 2026. Provides $1 million for implementation.

Defines scope and references for the fee provisions, establishing the legal foundation for the subsequent fee rules.

No direct misuse, but establishes legal baseline for fee imposition; impacts all immigrants subject to these fees.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--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. The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this...

Delays enforcement of CMS minimum staffing standards for long-term care facilities until September 30, 2034.

Introduces a financial barrier for asylum seekers to deter frivolous claims and cover administrative costs. Could burden vulnerable populations, potentially limiting access to asylum. Risks denying pr...

Primarily impacts asylum applicants nationwide, including those at borders and immigration offices.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter B--Preventing Wasteful Spending

SEC. 71112. REDUCING STATE MEDICAID COSTS.

(a) In General.--Section 1902(a)(34) of the Social Security Act (42 U.S.C. 1396a(a)(34)) is amended to read as follows: ``(34) provide that in the case of any individual who has been determined to be ...

Allows states to provide Medicaid and CHIP retroactive coverage for care and services up to one month (for certain individuals) or two months prior to application, with $10 million appropriated for im...

Offsets administrative costs for work permits, but adds financial strain on vulnerable immigrants needing to work legally. Could incentivize delayed or unauthorized employment. Allocates part of fees ...

Nationwide, affecting asylum seekers, parolees, and TPS holders requiring work authorization.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter B--Preventing Wasteful Spending

SEC. 71113. FEDERAL PAYMENTS TO PROHIBITED ENTITIES.

(a) In General.--No Federal funds that are considered direct spending and provided to carry out a State plan under title XIX of the Social Security Act or a waiver of such a plan shall be used to make...

Prohibits federal Medicaid funds considered direct spending from being used for payments to certain tax-exempt entities primarily engaged in family planning that provide abortions beyond specific exce...

Raises revenue and deters parole applications except in urgent cases. The fee may limit access for lower-income parolees, affecting family reunification and urgent medical cases. Strict waiver criteri...

Nationwide, impacting parole applicants and vulnerable populations seeking urgent entry.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter C--Stopping Abusive Financing Practices

SEC. 71114. SUNSETTING INCREASED FMAP INCENTIVE.

Section 1905(ii)(3) of the Social Security Act (42 U.S.C. 1396d(ii)(3)) is amended-- (1) by striking ``which has not'' and inserting the following: ``which-- ``(A) has not''; (2) in subparagraph (A), ...

Sunsets increased Federal Medical Assistance Percentage (FMAP) incentives for states expending funds on certain populations before January 1, 2026.

Covers administrative costs for SIJ status applications. While reasonable, fees may be burdensome for juveniles in vulnerable situations, possibly delaying protection for abused/abandoned children.

Nationwide, affects special immigrant juvenile applicants and their guardians.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter C--Stopping Abusive Financing Practices

SEC. 71115. PROVIDER TAXES.

(a) Change in Threshold for Hold Harmless Provision of Broad-based Health Care Related Taxes.--Section 1903(w)(4) of the Social Security Act (42 U.S.C. 1396b(w)(4)) is amended-- (1) in subparagraph (C...

Adjusts the threshold for the hold harmless provision on broad-based health care-related provider taxes starting fiscal year 2027, with gradual reductions in applicable tax percentages through 2032, d...

Reflects cost recovery but significantly raises financial barriers for TPS holders, many from disaster or conflict zones, risking economic hardship and limited legal work access.

Nationwide, impacting TPS beneficiaries from designated countries.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter C--Stopping Abusive Financing Practices

SEC. 71116. STATE DIRECTED PAYMENTS.

(a) In General.--Subject to subsection (b), the Secretary of Health and Human Services (in this section referred to as the Secretary) shall revise section 438.6(c)(2)(iii) of title 42, Code of Federal...

Limits state-directed Medicaid payments to Medicare payment rates or slightly above, with phased reductions for certain grandfathered payments, and provides funding for implementation through 2033.

Funds efforts to maintain visa program integrity and compliance. Could increase cost for travelers, impacting tourism and business. Reimbursement provision incentivizes compliance but adds administrat...

Nationwide, affecting all nonimmigrant visa applicants.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter C--Stopping Abusive Financing Practices

SEC. 71117. REQUIREMENTS REGARDING WAIVER OF UNIFORM TAX REQUIREMENT

FOR MEDICAID PROVIDER TAX. (a) In General.--Section 1903(w) of the Social Security Act (42 U.S.C. 1396b(w)) is amended-- (1) in paragraph (3)(E), by inserting after clause (ii)(II) the following new c...

Defines conditions under which Medicaid provider taxes are not considered redistributive, clarifying tax rate structures and forbidding exclusionary or uneven taxation within classes.

Covers costs for processing entry/exit records, improving border data management. Small fee likely minimal burden but cumulatively affects all arriving noncitizens.

Nationwide, affecting all aliens entering or departing the U.S.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter C--Stopping Abusive Financing Practices

SEC. 71118. REQUIRING BUDGET NEUTRALITY FOR MEDICAID DEMONSTRATION

PROJECTS UNDER SECTION 1115. (a) In General.--Section 1115 of the Social Security Act (42 U.S.C. 1315) is amended by adding at the end the following new subsection: ``(g) Requirement of Budget Neutral...

Requires that Medicaid demonstration projects be budget-neutral, certified by CMS Chief Actuary starting January 1, 2027, ensuring no increase in federal spending compared to baseline.

Intended to manage backlog and fund asylum system but may pressure applicants with prolonged cases financially, possibly forcing premature withdrawal or hardship.

Nationwide, impacting asylum seekers with pending cases over multiple years.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter D--Increasing Personal Accountability

SEC. 71119. REQUIREMENT FOR STATES TO ESTABLISH MEDICAID COMMUNITY

ENGAGEMENT REQUIREMENTS FOR CERTAIN INDIVIDUALS. (a) In General.--Section 1902 of the Social Security Act (42 U.S.C. 1396a), as amended by sections 71103 and 71104, is further amended by adding at the...

Mandates states to impose community engagement requirements (e.g., work, volunteering, education) for Medicaid eligibility on adults aged 19-64 (non-exempt), starting after December 31, 2026, with exc...

Funds administrative costs but adds recurring financial burden on parolees needing to work legally. Could discourage timely renewals and increase unauthorized employment risks.

Nationwide, affecting parolees who seek employment authorization renewal.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter D--Increasing Personal Accountability

SEC. 71120. MODIFYING COST SHARING REQUIREMENTS FOR CERTAIN EXPANSION

INDIVIDUALS UNDER THE MEDICAID PROGRAM. (a) In General.--Section 1916 of the Social Security Act (42 U.S.C. 1396o) is amended-- (1) in subsection (a), in the matter preceding paragraph (1), by inserti...

Starting October 1, 2028, imposes cost-sharing limits for Medicaid expansion individuals with incomes above poverty, including maximum caps on copayments and exclusions for certain essential services....

Funds USCIS administrative costs; may impose financial burden on asylum seekers reliant on work permits, potentially delaying renewals or encouraging unauthorized work. No waivers increase hardship ri...

Nationwide, affecting asylum applicants seeking work authorization renewals.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 1--MEDICAID

Subchapter E--Expanding Access to Care

SEC. 71121. MAKING CERTAIN ADJUSTMENTS TO COVERAGE OF HOME OR

COMMUNITY-BASED SERVICES UNDER MEDICAID. (a) Expanding HCBS Coverage Under Section 1915(c) Waivers.--Section 1915(c) of the Social Security Act (42 U.S.C. 1396n(c)) is amended-- (1) in paragraph (3), ...

Authorizes standalone 1915(c) waivers for home and community-based services (HCBS) beginning July 1, 2028, with state requirements ensuring no delay in services and cost controls. Provides $150 millio...

Offsets administrative expenses but may add financial strain on TPS holders, many from vulnerable populations, risking delay or loss of legal work status. No fee waivers limit relief options.

Nationwide, impacting TPS beneficiaries requiring work authorization extensions.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 2--MEDICARE

Subchapter A--Strengthening Eligibility Requirements

SEC. 71201. LIMITING MEDICARE COVERAGE OF CERTAIN INDIVIDUALS.

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: ``SEC. 1899C. LIMITING MEDICARE COVERAGE OF CERTAIN INDIVIDUALS. ``(a) In Gen...

Restricts Medicare eligibility to U.S. citizens, lawful permanent residents, and select other lawfully residing individuals, with phased implementation and Social Security review of current beneficiar...

Primarily border states (CA, AZ, NM, TX) and adjacent regions affected by construction, environmental impact, and border security operations.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 2--MEDICARE

Subchapter B--Improving Services for Seniors

SEC. 71202. TEMPORARY PAYMENT INCREASE UNDER THE MEDICARE PHYSICIAN FEE

SCHEDULE TO ACCOUNT FOR EXCEPTIONAL CIRCUMSTANCES. (a) In General.--Section 1848(t) of the Social Security Act (42 U.S.C. 1395w-4(t)) is amended-- (1) in the subsection heading, by striking ``During 2...

Extends a 2.5% temporary payment increase for Medicare physician services into 2026 to address ongoing exceptional circumstances.

Nationwide impact, focused on border states and agencies employing CBP personnel.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 2--MEDICARE

Subchapter B--Improving Services for Seniors

SEC. 71203. EXPANDING AND CLARIFYING THE EXCLUSION FOR ORPHAN DRUGS

UNDER THE DRUG PRICE NEGOTIATION PROGRAM. (a) In General.--Section 1192(e) of the Social Security Act (42 U.S.C. 1320f-1(e)) is amended-- (1) in paragraph (1), in the matter preceding subparagraph (A)...

Broadens and clarifies the exclusion criteria for orphan drugs from Medicare drug price negotiations starting 2028, including drugs treating multiple rare diseases.

Nationwide, with concentration in states hosting detention centers and border regions.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 3--HEALTH TAX

Subchapter A--Improving Eligibility Criteria

SEC. 71301. PERMITTING PREMIUM TAX CREDIT ONLY FOR CERTAIN INDIVIDUALS.

(a) In General.--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''. (b) Eligi...

Restricts premium tax credits for health insurance under the ACA to only certain lawfully present aliens, defining eligibility to include permanent residents, Cuban/Haitian entrants, and Compact of Fr...

Border states and ports of entry nationwide.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 3--HEALTH TAX

Subchapter A--Improving Eligibility Criteria

SEC. 71302. DISALLOWING PREMIUM TAX CREDIT DURING PERIODS OF MEDICAID

INELIGIBILITY DUE TO ALIEN STATUS. (a) In General.--Section 36B(c)(1) is amended by striking subparagraph (B). (b) Effective Date.--The amendments made by this section shall apply to taxable years beg...

Disallows ACA premium tax credits during months when an individual is ineligible for Medicaid due to alien status, effective 2026.

All states, with particular impact on border states and jurisdictions hosting major events.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 3--HEALTH TAX

Subchapter B--Preventing Waste, Fraud, and Abuse

SEC. 71303. REQUIRING VERIFICATION OF ELIGIBILITY FOR PREMIUM TAX

CREDIT. (a) In General.--Section 36B(c) is amended by adding at the end the following new paragraphs: ``(5) Exchange enrollment verification requirement.-- ``(A) In general.--The term `coverage month'...

Mandates exchanges verify eligibility for ACA premium tax credits before coverage months count, requiring pre-enrollment income, residency, and immigration status verification, effective 2028.

Nationwide, affecting states with designated presidential residences.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 3--HEALTH TAX

Subchapter B--Preventing Waste, Fraud, and Abuse

SEC. 71304. DISALLOWING PREMIUM TAX CREDIT IN CASE OF CERTAIN COVERAGE

ENROLLED IN DURING SPECIAL ENROLLMENT PERIOD. (a) In General.--Section 36B(c)(3)(A), as amended by the preceding provisions of this Act, is amended by adding at the end the following new clause: ``(ii...

Disallows premium tax credits for plans enrolled during special enrollment periods granted on income-based criteria but without a qualifying life event, effective 2026.

Nationwide, with concentration in border regions.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 3--HEALTH TAX

Subchapter B--Preventing Waste, Fraud, and Abuse

SEC. 71305. ELIMINATING LIMITATION ON RECAPTURE OF ADVANCE PAYMENT OF

PREMIUM TAX CREDIT. (a) In General.--Section 36B(f)(2) is amended by striking subparagraph (B). (b) Conforming Amendments.-- (1) Section 36B(f)(2) is amended by striking ``advance payments.--'' and al...

Removes caps on recapturing excess advance premium tax credit payments when taxpayers' income changes, effective 2026.

Federal employees nationwide covered by FEHB plans.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 3--HEALTH TAX

Subchapter C--Enhancing Choice for Patients

SEC. 71306. PERMANENT EXTENSION OF SAFE HARBOR FOR ABSENCE OF

DEDUCTIBLE FOR TELEHEALTH SERVICES. (a) In General.--Subparagraph (E) of section 223(c)(2) is amended to read as follows: ``(E) Safe harbor for absence of deductible for telehealth.--A plan shall not ...

Permanently allows health plans to exclude telehealth services from deductibles without losing high deductible health plan status, effective 2025.

Nationwide, related to all federal pandemic relief programs.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 3--HEALTH TAX

Subchapter C--Enhancing Choice for Patients

SEC. 71307. ALLOWANCE OF BRONZE AND CATASTROPHIC PLANS IN CONNECTION

WITH HEALTH SAVINGS ACCOUNTS. (a) In General.--Section 223(c)(2) is amended by adding at the end the following new subparagraph: ``(H) Bronze and catastrophic plans treated as high deductible health p...

Allows bronze and catastrophic ACA plans to qualify as high deductible health plans eligible for Health Savings Accounts, effective 2026.

Nationwide, across all federal executive agencies.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 3--HEALTH TAX

Subchapter C--Enhancing Choice for Patients

SEC. 71308. TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS.

(a) In General.--Section 223(c)(1) is amended by adding at the end the following new subparagraph: ``(E) Treatment of direct primary care service arrangements.-- ``(i) In general.--A direct primary ca...

Excludes direct primary care arrangements (fixed fee for primary care) from being treated as health plans, allowing inclusion as medical expenses for tax purposes, effective 2025.

Defines scope and references for the fee provisions, establishing the legal foundation for the subsequent fee rules.

No direct misuse, but establishes legal baseline for fee imposition; impacts all immigrants subject to these fees.

TITLE VII--FINANCE

Subtitle B--Health

CHAPTER 4--PROTECTING RURAL HOSPITALS AND PROVIDERS

SEC. 71401. RURAL HEALTH TRANSFORMATION PROGRAM.

(a) In General.--Section 2105 of the Social Security Act (42 U.S.C. 1397ee) is amended by adding at the end the following new subsection: ``(h) Rural Health Transformation Program.-- ``(1) Appropriati...

Allocates $10 billion annually from 2026 to 2030 to states for rural health transformation focused on access, outcomes, technology, partnerships, workforce, and financial stability. Requires state pla...

Primarily impacts asylum applicants nationwide, including those at borders and immigration offices.

TITLE VII--FINANCE

Subtitle C--Increase in Debt Limit

SEC. 72001. MODIFICATION OF LIMITATION ON THE PUBLIC DEBT.

The limitation under section 3101(b) of title 31, United States Code, as most recently increased by section 401(b) of Public Law 118-5 (31 U.S.C. 3101 note), is increased by $5,000,000,000,000. Subtit...

Increases the federal public debt limit by $5 trillion, allowing the Treasury to meet existing obligations and avoid default.

Nationwide, affecting asylum seekers, parolees, and TPS holders requiring work authorization.

TITLE VII--FINANCE

Subtitle D--Unemployment

SEC. 73001. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS MILLIONAIRES.

(a) Prohibition on Use of Federal Funds.-- (1) In general.--No Federal funds may be used-- (A) to make payments of unemployment compensation benefits under an unemployment compensation program of the ...

Prohibits use of federal funds to pay unemployment compensation to individuals who earned $1,000,000 or more during their base period, requiring self-certification and state verification to enforce th...

Nationwide, impacting parole applicants and vulnerable populations seeking urgent entry.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle A--Exemption of Certain Assets

SEC. 80001. EXEMPTION OF CERTAIN ASSETS.

(a) Exemption of Certain Assets.--Section 480(f)(2) of the Higher Education Act of 1965 (20 U.S.C. 1087vv(f)(2)) is amended-- (1) by striking ``net value of the'' and inserting the following: ``net va...

Expands asset exemptions under the Higher Education Act to include family farms, small family-owned businesses with up to 100 employees, and family-owned commercial fishing businesses, protecting thes...

Covers administrative costs for SIJ status applications. While reasonable, fees may be burdensome for juveniles in vulnerable situations, possibly delaying protection for abused/abandoned children.

Nationwide, affects special immigrant juvenile applicants and their guardians.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

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. Section 455(a) of the Higher Education Act of 1965 (20 U.S.C. 1087e(a)) is amended-- (1) in paragraph (3)-- (A) in t...

Imposes new loan limits on graduate, professional students, and parent borrowers effective July 1, 2026, including termination of Graduate PLUS loans and establishing specific annual and aggregate cap...

Reflects cost recovery but significantly raises financial barriers for TPS holders, many from disaster or conflict zones, risking economic hardship and limited legal work access.

Nationwide, impacting TPS beneficiaries from designated countries.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle C--Loan Repayment

SEC. 82001. LOAN REPAYMENT.

(a) Transition to Income-based Repayment Plans.-- (1) Selection.--The Secretary of Education shall take such steps as may be necessary to ensure that before July 1, 2028, each borrower who has one or ...

Mandates transition of borrowers with income-contingent loans to new income-based repayment plans by July 1, 2028, with default enrollments and new standardized repayment options.

Nationwide, affecting all nonimmigrant visa applicants.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle C--Loan Repayment

SEC. 82002. DEFERMENT; FORBEARANCE.

(a) Sunset of Economic Hardship and Unemployment Deferments.-- Section 455(f) of the Higher Education Act of 1965 (20 U.S.C. 1087e(f)) is amended-- (1) by striking the subsection heading and inserting...

Ends eligibility for unemployment and economic hardship deferments for loans made after July 1, 2027, and limits forbearance on such loans to 9 months per 24-month period.

Covers costs for processing entry/exit records, improving border data management. Small fee likely minimal burden but cumulatively affects all arriving noncitizens.

Nationwide, affecting all aliens entering or departing the U.S.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle C--Loan Repayment

SEC. 82003. LOAN REHABILITATION.

(a) Updating Loan Rehabilitation Limits.-- (1) FFEL and direct loans.--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...

Increases allowable times for loan rehabilitation from one to two and sets a minimum monthly payment of $10 for loans made after July 1, 2027.

Intended to manage backlog and fund asylum system but may pressure applicants with prolonged cases financially, possibly forcing premature withdrawal or hardship.

Nationwide, impacting asylum seekers with pending cases over multiple years.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle C--Loan Repayment

SEC. 82004. PUBLIC SERVICE LOAN FORGIVENESS.

Section 455(m)(1)(A) of the Higher Education Act of 1965 (20 U.S.C. 1087e(m)(1)(A)) is amended-- (1) in clause (iii), by striking ``; or'' and inserting a semicolon; (2) in clause (iv), by striking ``...

Adds on-time payments under the new Repayment Assistance Plan to count toward Public Service Loan Forgiveness (PSLF).

Funds administrative costs but adds recurring financial burden on parolees needing to work legally. Could discourage timely renewals and increase unauthorized employment risks.

Nationwide, affecting parolees who seek employment authorization renewal.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle C--Loan Repayment

SEC. 82005. STUDENT LOAN SERVICING.

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: ``(1) Additional mandatory funds for servicing.--There shall be available to ...

Appropriates $1 billion for federal student loan servicing administrative costs to remain available until expended.

Nationwide, affecting asylum applicants seeking work authorization renewals.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle D--Pell Grants

SEC. 83001. ELIGIBILITY.

(a) Foreign Income and Federal Pell Grant Eligibility.-- (1) Adjusted gross income defined.--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 f...

Modifies definition of adjusted gross income for Pell Grant eligibility to include foreign income starting award year 2026-2027 and bars eligibility for students with a student aid index at least twic...

Offsets administrative expenses but may add financial strain on TPS holders, many from vulnerable populations, risking delay or loss of legal work status. No fee waivers limit relief options.

Nationwide, impacting TPS beneficiaries requiring work authorization extensions.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle D--Pell Grants

SEC. 83002. WORKFORCE PELL GRANTS.

(a) In General.--Section 401 of the Higher Education Act of 1965 (20 U.S.C. 1070a) is amended by adding at the end the following: ``(k) Workforce Pell Grant Program.-- ``(1) In general.--For the award...

Establishes Workforce Pell Grants for eligible students enrolled in short-term workforce training programs, with program eligibility determined by state governors and federal criteria starting award y...

Recovers administrative costs of immigration court processing. High fees may restrict access for lower-income applicants, potentially impacting due process and increasing backlog if applicants delay f...

Nationwide, affecting applicants and petitioners in immigration courts.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle D--Pell Grants

SEC. 83003. PELL SHORTFALL.

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''.

Increases authorized Pell Grant shortfall funding from $2.17 billion to $12.67 billion.

Supports CBP operational costs for travel authorization screening. Minor cost increase could slightly deter casual travelers but improves program sustainability.

Nationwide, affecting travelers from Visa Waiver Program countries.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle D--Pell Grants

SEC. 83004. FEDERAL PELL GRANT EXCLUSION RELATING TO OTHER GRANT AID.

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: ``(6) Exclusion.--Beginning on July 1, 2026, and notwithstanding this subsection ...

Beginning July 1, 2026, students receiving non-Federal grant aid equal to or exceeding their cost of attendance will be ineligible for Federal Pell Grants during that period.

Supports CBP visa tracking infrastructure. Fee is moderate and likely minimal impact on applicants, ensuring better visa monitoring.

Nationwide, applies to aliens required to enroll in the EVUS system.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle E--Accountability

SEC. 84001. INELIGIBILITY BASED ON LOW EARNING OUTCOMES.

Section 454 of the Higher Education Act of 1965 (20 U.S.C. 1087d) is amended-- (1) in subsection (a)-- (A) in paragraph (5), by striking ``and'' after the semicolon; (B) by redesignating paragraph (6)...

Institutions must comply with new accountability standards starting July 1, 2026; programs with median graduate earnings below those of working adults with comparable education are barred from receivi...

Acts as partial cost recovery for enforcement operations; may deter absconding but could be seen as punitive and disproportionate; risks delaying apprehensions if fee creates collection complications.

Nationwide, affects aliens with in absentia removal orders who are later apprehended.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle F--Regulatory Relief

SEC. 85001. DELAY OF RULE RELATING TO BORROWER DEFENSE TO REPAYMENT.

(a) Delay.--Beginning on the date of enactment of this section, for loans that first originate before July 1, 2035, the provisions of subpart D of part 685 of title 34, Code of Federal Regulations (re...

Delays implementation of borrower defense to repayment regulations until July 1, 2035, restoring earlier regulations effective July 1, 2020, for loans originated before that date.

Funds enforcement and removal activities; may deter unlawful entry but risks imposing large financial burden on individuals in vulnerable or desperate situations.

Nationwide, impacts aliens apprehended unlawfully entering U.S.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle F--Regulatory Relief

SEC. 85002. DELAY OF RULE RELATING TO CLOSED SCHOOL DISCHARGES.

(a) Delay.--Beginning on the date of enactment of this section, for loans that first originate before July 1, 2035, the provisions of sections 674.33(g), 682.402(d), and 685.214 of title 34, Code of F...

Delays application of updated closed school discharge regulations for loans originated before July 1, 2035, restoring pre-November 2022 rules for those loans.

Provides legal flexibility for fee adjustments and program funding; could lead to future fee increases impacting applicants.

Nationwide, affecting asylum and naturalization applicants.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle G--Garden of Heroes

SEC. 86001. GARDEN OF HEROES.

In addition to amounts otherwise available, there are appropriated to the National Endowment for the Humanities for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to re...

Appropriates $40 million (FY 2025â€“2028) to National Endowment for the Humanities for procurement of statues related to Presidential Executive Orders honoring American heroes.

Enhances DHS capacity for immigration enforcement and border security, supporting criminal gang removal and child protections; may raise concerns about enforcement intensity and civil liberties.

Nationwide, impacting border states and communities involved in immigration enforcement.

TITLE VIII--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

Subtitle H--Office of Refugee Resettlement

SEC. 87001. POTENTIAL SPONSOR VETTING FOR UNACCOMPANIED ALIEN CHILDREN

APPROPRIATION. (a) Appropriation.--In addition to amounts otherwise available, there is appropriated to the Office of Refugee Resettlement for fiscal year 2025, out of any money in the Treasury not ot...

Appropriates $300 million (FY 2025â€“2028) to support vetting of potential sponsors of unaccompanied alien children (UAC), including background checks, interviews, home studies, and data system improv...

Primarily border states (CA, AZ, NM, TX) and adjacent regions affected by construction, environmental impact, and border security operations.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle A--Homeland Security Provisions

SEC. 90001. BORDER INFRASTRUCTURE AND WALL SYSTEM.

In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any money in the Treasury not otherwise appropr...

Appropriates $46.55 billion (FY 2025â€“2029) for construction, installation, and improvement of border barriers, roads, and detection technology.

Primarily border states (CA, AZ, NM, TX) and adjacent regions affected by construction, environmental impact, and border security operations.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle A--Homeland Security Provisions

SEC. 90002. U.S. CUSTOMS AND BORDER PROTECTION PERSONNEL, FLEET

VEHICLES, AND FACILITIES. (a) In General.--In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any ...

Appropriates $11 billion (FY 2025â€“2029) for hiring, training, retention bonuses, vehicle repair/acquisition, and facility improvements for CBP.

Nationwide impact, focused on border states and agencies employing CBP personnel.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle A--Homeland Security Provisions

SEC. 90003. DETENTION CAPACITY.

(a) In General.--In addition to any amounts otherwise appropriated, there is appropriated to U.S. Immigration and Customs Enforcement for fiscal year 2025, out of any money in the Treasury not otherwi...

Appropriates $45 billion (FY 2025â€“2029) for ICE single adult and family residential detention capacity.

Nationwide, with concentration in states hosting detention centers and border regions.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle A--Homeland Security Provisions

SEC. 90004. BORDER SECURITY, TECHNOLOGY, AND SCREENING.

(a) In General.--In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any money in the Treasury not ...

Appropriates $6.168 billion (FY 2025â€“2029) for nonintrusive inspection tech, AI, air/marine operations, biometric entry-exit systems, and drug interdiction.

Border states and ports of entry nationwide.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle A--Homeland Security Provisions

SEC. 90005. STATE AND LOCAL ASSISTANCE.

(a) State Homeland Security Grant Programs.-- (1) In general.--In addition to amounts otherwise available, there is appropriated to the Administrator of the Federal Emergency Management Agency for fis...

Appropriates $2.575 billion (FY 2025â€“2029) for State Homeland Security Grants, including unmanned aircraft threat detection, major event security, and Operation Stonegarden; plus establishes a $10 b...

All states, with particular impact on border states and jurisdictions hosting major events.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle A--Homeland Security Provisions

SEC. 90006. PRESIDENTIAL RESIDENCE PROTECTION.

(a) In General.--In addition to amounts otherwise available, there is appropriated to the Administrator of the Federal Emergency Management Agency for fiscal year 2025, out of any money in the Treasur...

Appropriates $300 million (FY 2025â€“2029) to FEMA for reimbursing extraordinary law enforcement costs related to presidential residence protection.

Nationwide, affecting states with designated presidential residences.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle A--Homeland Security Provisions

SEC. 90007. DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR BORDER

SUPPORT. In addition to amounts otherwise available, there are appropriated to the Secretary of Homeland Security for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $10...

Appropriates $10 billion (FY 2025â€“2029) to DHS for reimbursing costs related to border security activities.

Nationwide, with concentration in border regions.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle B--Governmental Affairs Provisions

SEC. 90101. FEHB IMPROVEMENTS.

(a) Short Title.--This section may be cited as the ``FEHB Protection Act of 2025''. (b) Definitions.--In this section: (1) Director.--The term ``Director'' means the Director of the Office of Personne...

Establishes the FEHB Protection Act of 2025, requiring verification of qualifying life events and family member eligibility for Federal Employees Health Benefits (FEHB) plans; mandates audits and remo...

Federal employees nationwide covered by FEHB plans.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle B--Governmental Affairs Provisions

SEC. 90102. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE.

(a) Pandemic Response Accountability Committee Funding Availability.--In addition to amounts otherwise available, there is appropriated for fiscal year 2026, out of any money in the Treasury not other...

Appropriates $88 million (FY 2026, available until expended) to support oversight of Coronavirus response funds under this and related acts; extends CARES Act oversight provisions through 2034.

Nationwide, related to all federal pandemic relief programs.

TITLE IX--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

Subtitle B--Governmental Affairs Provisions

SEC. 90103. APPROPRIATION FOR THE OFFICE OF MANAGEMENT AND BUDGET.

In addition to amounts otherwise available, there is appropriated to the Office of Management and Budget for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $100,000,000...

Appropriates $100 million (FY 2025â€“2029) to the Office of Management and Budget for budget and accounting efficiency initiatives across the executive branch.

Nationwide, across all federal executive agencies.

BBB 2025 Legislative Sections