HR 1 The Big Beautiful Bill Act      1 TITLE I COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY                 1 Subtitle A Nutrition Sec.10101 Re-evaluation of thrifty food plan. Sec.10102 Modifications to SNAP work requirements for able-bodied adults. Sec.10103 Availability of standard utility allowances based on receipt of energy assistance. Sec.10104 Restrictions on internet expenses. Sec.10105 Matching funds requirements. Sec.10106 Administrative cost sharing. Sec.10107 National education and obesity prevention grant program. Sec.10108 Alien SNAP eligibility.                 2 Subtitle B Forestry Sec.10201 Rescission of amounts for forestry.                 3 Subtitle C Commodities Sec.10301 Effective reference price; reference price. Sec.10302 Base acres. Sec.10303 Producer election. Sec.10304 Price loss coverage. Sec.10305 Agriculture risk coverage. Sec.10306 Equitable treatment of certain entities. Sec.10307 Payment limitations. Sec.10308 Adjusted gross income limitation. Sec.10309 Marketing loans. Sec.10310 Repayment of marketing loans. Sec.10311 Economic adjustment assistance for textile mills. Sec.10312 Sugar program updates. Sec.10313 Dairy policy updates. Sec.10314 Implementation.                 4 Subtitle D Disaster Assistance Programs Sec.10401 Supplemental agricultural disaster assistance.                 5 Subtitle E Crop Insurance Sec.10501 Beginning farmer and rancher benefit. Sec.10502 Area-based crop insurance coverage and affordability. Sec.10503 Administrative and operating expense adjustments. Sec.10504 Premium support. Sec.10505 Program compliance and integrity. Sec.10506 Reviews Sec.10507 Poultry insurance pilot program.                 6 Subtitle F Additional Investments in Rural America Sec.10601 Conservation. Sec.10602 Supplemental agricultural trade promotion program. Sec.10603 Nutrition. Sec.10604 Research. Sec.10605 Energy. Sec.10606 Horticulture. Sec.10607 Miscellaneous.      2 TITLE II COMMITTEE ON ARMED SERVICES Sec.20001 Enhancement of Department of Defense resources for improving the quality of life for military personnel. Sec.20002 Enhancement of Department of Defense resources for shipbuilding. Sec.20003 Enhancement of Department of Defense resources for integrated air and missile defense. Sec.20004 Enhancement of Department of Defense resources for munitions and defense supply chain resiliency. Sec.20005 Enhancement of Department of Defense resources for scaling low-cost weapons into production. Sec.20006 Enhancement of Department of Defense resources for improving the efficiency and cybersecurity of the Department of Defense. Sec.20007 Enhancement of Department of Defense resources for air superiority. Sec.20008 Enhancement of resources for nuclear forces. Sec.20009 Enhancement of Department of Defense resources to improve capabilities of United States Indo-Pacific Command. Sec.20010 Enhancement of Department of Defense resources for improving the readiness of the Department of Defense. Sec.20011 Improving Department of Defense border support and counter-drug missions. Sec.20012 Department of Defense Oversight. Sec.20013 Military construction projects authorized.      3 TITLE III COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS Sec.30001 Funding cap for the Bureau of Consumer Financial Protection. Sec.30002 Rescission of funds for Green and Resilient Retrofit Program for Multifamily Housing. Sec.30003 Securities and Exchange Commission Reserve Fund. Sec.30004 Appropriations for Defense Production Act.      4 TITLE IV COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION Sec.40001 Coast Guard mission readiness. Sec.40002 Spectrum auctions. Sec.40003 Air traffic control improvements. Sec.40004 Space launch and reentry licensing and permitting user fees. Sec.40005 Mars missions Sec.40006 Corporate average fuel economy civil penalties. Sec.40007 Payments for lease of Metropolitan Washington Airports. Sec.40008 Rescission of certain amounts for the National Oceanic and Atmospheric Administration. Sec.40009 Reduction in annual transfers to Travel Promotion Fund. Sec.40010 Treatment of unobligated funds for alternative fuel and low-emission aviation technology. Sec.40011 Rescission of amounts appropriated to Public Wireless Supply Chain Innovation Fund.      5 TITLE V COMMITTEE ON ENERGY AND NATURAL RESOURCES                 7 Subtitle A Oil and Gas Leasing Sec.50101 Onshore oil and gas leasing. Sec.50102 Offshore oil and gas leasing. Sec.50103 Royalties on extracted methane. Sec.50104 Alaska oil and gas leasing. Sec.50105 National Petroleum Reserve-Alaska.                 8 Subtitle B Mining Sec.50201 Coal leasing. Sec.50202 Coal royalty. Sec.50203 Leases for known recoverable coal resources. Sec.50204 Authorization to mine Federal coal.                 9 Subtitle C Lands Sec.50301 Timber sales and long-term contracting for the Forest Service and the Bureau of Land Management. Sec.50302 Renewable energy fees on Federal land. Sec.50303 Renewable energy revenue sharing. Sec.50304 Rescission of National Park Service and Bureau of Land Management funds. Sec.50305 Celebrating America's 250th anniversary.                 10 Subtitle D Energy Sec.50401 Strategic Petroleum Reserve. Sec.50402 Repeals; rescissions. Sec.50403 Energy dominance financing. Sec.50404 Transformational artificial intelligence models.                 11 Subtitle E Water Sec.50501 Water conveyance and surface water storage enhancement.      6 TITLE VI COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS Sec.60001 Rescission of funding for clean heavy-duty vehicles. Sec.60002 Repeal of Greenhouse Gas Reduction Fund. Sec.60003 Rescission of funding for diesel emissions reductions. Sec.60004 Rescission of funding to address air pollution. Sec.60005 Rescission of funding to address air pollution at schools. Sec.60006 Rescission of funding for the low emissions electricity program. Sec.60007 Rescission of funding for section 211(o) of the Clean Air Act. Sec.60008 Rescission of funding for implementation of the American Innovation and Manufacturing Act. Sec.60009 Rescission of funding for enforcement technology and public information. Sec.60010 Rescission of funding for greenhouse gas corporate reporting. Sec.60011 Rescission of funding for environmental product declaration assistance. Sec.60012 Rescission of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems. Sec.60013 Rescission of funding for greenhouse gas air pollution plans and implementation grants. Sec.60014 Rescission of funding for environmental protection agency efficient Sec.60015 Rescission of funding for low-embodied carbon labeling for construction materials. Sec.60016 Rescission of funding for environmental and climate justice block grants. Sec.60017 Rescission of funding for ESA recovery plans. Sec.60018 Rescission of funding for environmental and climate data collection. Sec.60019 Rescission of neighborhood access and equity grant program. Sec.60020 Rescission of funding for Federal building assistance. Sec.60021 Rescission of funding for low-carbon materials for Federal buildings. Sec.60022 Rescission of funding for GSA emerging and sustainable technologies. Sec.60023 Rescission of environmental review implementation funds. Sec.60024 Rescission of low-carbon transportation materials grants. Sec.60025 John F. Sec.60026 Project sponsor opt-in fees for environmental reviews.      7 TITLE VII FINANCE                 12 Subtitle A Tax                        1 Chapter 1 Providing Permanent Tax Relief for Middle-class Families and Workers hellonow 12                                  10 subchapter a reducing fraud and improving enrollment processes hello 66 1                        Sec.71101 Moratorium on implementation of rule relating to eligibility and enrollment in Medicare Savings Programs. now 66                        Sec.71102 Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid now 66                        Sec.71103 Reducing duplicate enrollment under the Medicaid and CHIP programs. now 66                        Sec.71104 Ensuring deceased individuals do not remain enrolled. now 66                        Sec.71105 Ensuring deceased providers do not remain enrolled. now 66                        Sec.71106 Payment reduction related to certain erroneous excess payments under Medicaid. now 66                        Sec.71107 Eligibility redeterminations. now 66                        Sec.71108 Revising home equity limit for determining eligibility for long-term care services under the Medicaid program. now 66                        Sec.71109 Alien Medicaid eligibility. now 66                        Sec.71110 Expansion FMAP for emergency Medicaid. now 66                                  11 subchapter b preventing wasteful spending hello 67 1                        Sec.71111 Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs. now 67                        Sec.71112 Reducing State Medicaid costs. now 67                        Sec.71113 Federal payments to prohibited entities. now 67                                  12 subchapter c stopping abusive financing practices hello 68 1                        Sec.71114 Sunsetting increased FMAP incentive. now 68                        Sec.71115 Provider taxes. now 68                        Sec.71116 State directed payments. now 68                        Sec.71117 Requirements regarding waiver of uniform tax requirement for Medicaid provider tax. now 68                        Sec.71118 Requiring budget neutrality for Medicaid demonstration projects under section 1115. now 68                                  13 subchapter d increasing personal accountability hello 69 1                        Sec.71119 Requirement for States to establish Medicaid community engagement requirements for certain individuals. now 69                        Sec.71120 Modifying cost sharing requirements for certain expansion individuals under the Medicaid program. now 69                                  14 subchapter e expanding access to care hello 70 1                        Sec.71121 Making certain adjustments to coverage of home or community-based services under Medicaid. now 70                        2 Chapter 2 Delivering on Presidential Priorities to Provide New Middle- class Tax Relief hellonow 12                        Sec.70201 No tax on tips. hi again                        Sec.70202 No tax on overtime. hi again                        Sec.70203 No tax on car loan interest. hi again                        Sec.70204 Trump accounts and contribution pilot program. hi again                        3 Chapter 3 Establishing Certainty and Competitiveness for American Job Creators hellonow 12                                  1 subchapter a permanent u.s. business tax reform and boosting domestic investment hello 65 3                        Sec.70301 Full expensing for certain business property. now 65                        Sec.70302 Full expensing of domestic research and experimental expenditures. now 65                        Sec.70303 Modification of limitation on business interest. now 65                        Sec.70304 Extension and enhancement of paid family and medical leave credit. now 65                        Sec.70305 Exceptions from limitations on deduction for business meals. now 65                        Sec.70306 Increased dollar limitations for expensing of certain depreciable business assets. now 65                        Sec.70307 Special depreciation allowance for qualified production property. now 65                        Sec.70308 Enhancement of advanced manufacturing investment credit. now 65                        Sec.70309 Spaceports are treated like airports under exempt facility bond rules. now 65                                  2 subchapter b permanent America-first international tax reforms hello 76 3                                           1 PART I Foreign Tax Credit                                                   sections only only                                           2 PART II Foreign-derived Deduction Eligible Income and Net CFC Tested Income                                                   sections only only                                           3 PART III Base Erosion Minimum Tax                                                   sections only only                                           4 PART IV Business Interest Limitation                                                   sections only only                                           5 PART V Other International Tax Reforms                                                   sections only only                                  2 subchapter b permanent America-first international tax reforms hello 77 3                                           1 PART I Foreign Tax Credit                                                   sections only only                                           2 PART II Foreign-derived Deduction Eligible Income and Net CFC Tested Income                                                   sections only only                                           3 PART III Base Erosion Minimum Tax                                                   sections only only                                           4 PART IV Business Interest Limitation                                                   sections only only                                           5 PART V Other International Tax Reforms                                                   sections only only                                  2 subchapter b permanent America-first international tax reforms hello 78 3                                           1 PART I Foreign Tax Credit                                                   sections only only                                           2 PART II Foreign-derived Deduction Eligible Income and Net CFC Tested Income                                                   sections only only                                           3 PART III Base Erosion Minimum Tax                                                   sections only only                                           4 PART IV Business Interest Limitation                                                   sections only only                                           5 PART V Other International Tax Reforms                                                   sections only only                                  2 subchapter b permanent America-first international tax reforms hello 79 3                                           1 PART I Foreign Tax Credit                                                   sections only only                                           2 PART II Foreign-derived Deduction Eligible Income and Net CFC Tested Income                                                   sections only only                                           3 PART III Base Erosion Minimum Tax                                                   sections only only                                           4 PART IV Business Interest Limitation                                                   sections only only                                           5 PART V Other International Tax Reforms                                                   sections only only                                  2 subchapter b permanent America-first international tax reforms hello 80 3                                           1 PART I Foreign Tax Credit                                                   sections only only                                           2 PART II Foreign-derived Deduction Eligible Income and Net CFC Tested Income                                                   sections only only                                           3 PART III Base Erosion Minimum Tax                                                   sections only only                                           4 PART IV Business Interest Limitation                                                   sections only only                                           5 PART V Other International Tax Reforms                                                   sections only only                        4 Chapter 4 Investing in American Families, Communities, and Small Businesses hellonow 12                                  3 subchapter a permanent investments in families and children hello 81 4                        Sec.70401 Enhancement of employer-provided child care credit. now 81                        Sec.70402 Enhancement of adoption credit. now 81                        Sec.70403 Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit. now 81                        Sec.70404 Enhancement of the dependent care assistance program. now 81                        Sec.70405 Enhancement of child and dependent care tax credit. now 81                                  4 subchapter b permanent investments in students and reforms to tax-exempt institutions hello 82 4                        Sec.70411 Tax credit for contributions of individuals to scholarship granting organizations. now 82                        Sec.70412 Exclusion for employer payments of student loans. now 82                        Sec.70413 Additional expenses treated as qualified higher education expenses for purposes of 529 accounts. now 82                        Sec.70414 Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts. now 82                        Sec.70415 Modification of excise tax on investment income of certain private colleges and universities. now 82                        Sec.70416 Expanding application of tax on excess compensation within tax-exempt organizations. now 82                                  5 subchapter c permanent investments in community development hello 83 4                        Sec.70421 Permanent renewal and enhancement of opportunity zones. now 83                        Sec.70422 Permanent enhancement of low-income housing tax credit. now 83                        Sec.70423 Permanent extension of new markets tax credit. now 83                        Sec.70424 Permanent and expanded reinstatement of partial deduction or charitable contributions of individuals who do not elect to itemize. now 83                        Sec.70425 0. now 83                        Sec.70426 1-percent floor on deduction of charitable contributions made by corporations. now 83                        Sec.70427 Permanent increase in limitation on cover over of tax on distilled spirits. now 83                        Sec.70428 Nonprofit community development activities in remote nativenvillages. now 83                        Sec.70429 Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling. now 83                        Sec.70430 Exception to percentage of completion method of accounting for certain residential construction contracts. now 83                                  6 subchapter d permanent investments in small business and rural america hello 84 4                        Sec.70431 Expansion of qualified small business stock gain exclusion. now 84                        Sec.70432 Repeal of revision to de minimis rules for third party network transactions. now 84                        Sec.70433 Increase in threshold for requiring information reporting with respect to certain payees. now 84                        Sec.70434 Treatment of certain qualified sound recording productions. now 84                        Sec.70435 Exclusion of interest on loans secured by rural or agricultural real property. now 84                        Sec.70436 Reduction of transfer and manufacturing taxes for certain devices. now 84                        Sec.70437 Treatment of capital gains from the sale of certain farmland property. now 84                        Sec.70438 Extension of rules for treatment of certain disaster-related personal casualty losses. now 84                        Sec.70439 Restoration of taxable REIT subsidiary asset test. now 84                        5 Chapter 5 Ending Green New Deal Spending, Promoting America-first Energy, and Other Reforms hellonow 12                                  7 subchapter a termination of green new deal subsidies hello 85 5                        Sec.70501 Termination of previously-owned clean vehicle credit. now 85                        Sec.70502 Termination of clean vehicle credit. now 85                        Sec.70503 Termination of qualified commercial clean vehicles credit. now 85                        Sec.70504 Termination of alternative fuel vehicle refueling property credit. now 85                        Sec.70505 Termination of energy efficient home improvement credit. now 85                        Sec.70506 Termination of residential clean energy credit. now 85                        Sec.70507 Termination of energy efficient commercial buildings deduction. now 85                        Sec.70508 Termination of new energy efficient home credit. now 85                        Sec.70509 Termination of cost recovery for energy property. now 85                        Sec.70510 Modifications of zero-emission nuclear power production credit. now 85                        Sec.70511 Termination of clean hydrogen production credit. now 85                        Sec.70512 Termination and restrictions on clean electricity production credit. now 85                        Sec.70513 Termination and restrictions on clean electricity investment credit. now 85                        Sec.70514 Phase-out and restrictions on advanced manufacturing production credit. now 85                        Sec.70515 Restriction on the extension of advanced energy project credit program. now 85                                  8 subchapter b enhancement of america-first energy policy hello 86 5                        Sec.70521 Extension and modification of clean fuel production credit. now 86                        Sec.70522 Restrictions on carbon oxide sequestration credit. now 86                        Sec.70523 Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income. now 86                        Sec.70524 Income from hydrogen storage now 86                        Sec.70525 Allow for payments to certain individuals who dye fuel. now 86                                  9 subchapter c other reforms hello 87 5                        Sec.70531 Modifications to de minimis entry privilege for commercial shipments. now 87                        6 Chapter 6 Enhancing Deduction and Income Tax Credit Guardrails, and Other Reforms hellonow 12                        Sec.70601 Modification and extension of limitation on excess business losses of noncorporate taxpayers. hi again                        Sec.70602 Treatment of payments from partnerships to partners for property or services. hi again                        Sec.70603 Excessive employee remuneration from controlled group members and allocation of deduction. hi again                        Sec.70604 Excise tax on certain remittance transfers. hi again                        Sec.70605 Enforcement provisions with respect to COVID-related employee retention credits. hi again                        Sec.70606 Social security number requirement for American Opportunity and Lifetime Learning credits. hi again                        Sec.70607 Task force on the replacement of Direct File. hi again                 13 Subtitle B Health                        7 Chapter 1 Medicaid hellonow 13                        8 Chapter 2 Medicare hellonow 13                        9 Chapter 3 Health Tax hellonow 13                        10 Chapter 4 Protecting Rural Hospitals and Providers hellonow 13                        Sec.71401 Rural Health Transformation Program. hi again                 14 Subtitle C Increase in Debt Limit                 15 Subtitle D Unemployment Sec.73001 Ending unemployment payments to jobless millionaires.      8 TITLE VIII COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS                 16 Subtitle A Exemption of Certain Assets Sec.80001 Exemption of certain assets.                 17 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.                 18 Subtitle C Loan Repayment Sec.82001 Loan repayment. Sec.82002 Deferment; forbearance. Sec.82003 Loan rehabilitation. Sec.82004 Public service loan forgiveness. Sec.82005 Student loan servicing.                 19 Subtitle D Pell Grants Sec.83001 Eligibility. Sec.83002 Workforce Pell Grants. Sec.83003 Pell shortfall. Sec.83004 Federal Pell Grant exclusion relating to other grant aid.                 20 Subtitle E Accountability Sec.84001 Ineligibility based on low earning outcomes.                 21 Subtitle F Regulatory Relief Sec.85001 Delay of rule relating to borrower defense to repayment. Sec.85002 Delay of rule relating to closed school discharges.                 22 Subtitle G Garden of Heroes Sec.86001 Garden of Heroes.                 23 Subtitle H Office of Refugee Resettlement Sec.87001 Potential sponsor vetting for unaccompanied alien children appropriation.      9 TITLE IX COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS                 24 Subtitle A Homeland Security Provisions Sec.90001 Border infrastructure and wall system. Sec.90002 U. Sec.90003 Detention capacity. Sec.90004 Border security Sec.90005 State and local assistance. Sec.90006 Presidential residence protection. Sec.90007 Department of Homeland Security appropriations for border support.                 25 Subtitle B Governmental Affairs Provisions Sec.90101 FEHB improvements. Sec.90102 Pandemic Response Accountability Committee. Sec.90103 Appropriation for the Office of Management and Budget.      10 TITLE X COMMITTEE ON THE JUDICIARY                 26 Subtitle A Immigration and Law Enforcement Matters                        11 PART I Immigration Fees hellonow 26                                  15 subchapter a strengthening eligibility requirements hello 71 11                        Sec.71201 Limiting Medicare coverage of certain individuals. now 71                                  17 subchapter a improving eligibility criteria hello 73 11                        Sec.71301 Permitting premium tax credit only for certain individuals. now 73                        Sec.71302 Disallowing premium tax credit during periods of medicaid ineligibility due to alien status. now 73                                  16 subchapter b improving services for seniors hello 72 11                        Sec.71202 Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances. now 72                        Sec.71203 Expanding and clarifying the exclusion for orphan drugs under the Drug Price Negotiation Program. now 72                                  18 subchapter b preventing waste, fraud, and abuse hello 74 11                        Sec.71303 Requiring verification of eligibility for premium tax credit. now 74                        Sec.71304 Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period. now 74                        Sec.71305 Eliminating limitation on recapture of advance payment of premium tax credit. now 74                                  19 subchapter c enhancing choice for patients hello 75 11                        Sec.71306 Permanent extension of safe harbor for absence of deductible for telehealth services. now 75                        Sec.71307 Allowance of bronze and catastrophic plans in connection with health savings accounts. now 75                        Sec.71308 Treatment of direct primary care service arrangements. now 75                        12 PART II Immigration and Law Enforcement Funding hellonow 26                        Sec.100051 Appropriation for the Department of Homeland Security. hi again                        Sec.100052 Appropriation for U. hi again                        Sec.100053 Appropriation for Federal Law Enforcement Training Centers. hi again                        Sec.100054 Appropriation for the Department of Justice. hi again                        Sec.100055 Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund. hi again                        Sec.100056 Appropriation for the Bureau of Prisons. hi again                        Sec.100057 Appropriation for the United States Secret Service. hi again                 27 Subtitle B Judiciary Matters Sec.100101 Appropriation to the Administrative Office of the United States Courts. Sec.100102 Appropriation to the Federal Judicial Center.                 28 Subtitle C -Radiation Exposure Compensation Matters Sec.100201 Extension of fund. Sec.100202 Claims relating to atmospheric testing. Sec.100203 Claims relating to uranium mining. Sec.100204 Claims relating to Manhattan Project waste. Sec.100205 Limitations on claims.