One Big Beautiful Bill - Detailed breakdown

Creates a fund within DHS to provide grants to states and local governments for border wall construction, interdiction of illicit substances, and relocation of unlawfully present aliens.

Establishes a new, non-waivable fee for filing an asylum application, starting at $100 or a higher amount set by rule, with annual inflation adjustments.

Imposes a fee of at least $5,000 on aliens ordered removed in absentia who are subsequently arrested by U.S. Immigration and Customs Enforcement.

Requires inadmissible aliens apprehended between ports of entry to pay a fee of at least $5,000.

Establishes a fund within the Department of Justice to provide grants to state and local governments for costs related to apprehending and prosecuting criminal aliens.

Increases the reference prices for various covered agricultural commodities, such as wheat, corn, and soybeans, effective beginning with the 2025 crop year, to be used in calculating farm program payments.

Authorizes the Secretary of Agriculture to allocate up to 30,000,000 additional base acres to eligible farms, effective from the 2026 crop year, for calculating farm program payments.

For the 2025 crop year, requires the Secretary of Agriculture to pay producers the higher of either Price Loss Coverage or Agriculture Risk Coverage payments for each covered commodity.

Replaces "joint venture or general partnership" with a broader "qualified pass-through entity" definition, including LLCs and S corporations, for farm payment attribution and limitations.

Increases the total amount of farm program payments a person or legal entity can receive from $125,000 to $155,000 per year and adjusts this limit for inflation annually starting in 2025.

Creates an exception to the adjusted gross income (AGI) limitation for farm program payments if 75% or more of an entity's average gross income comes from farming, ranching, or silviculture activities.

Establishes new loan rates for various agricultural commodities under the nonrecourse marketing assistance loan program for the 2026 through 2031 crop years.

Increases the value of economic adjustment assistance for textile mills that use domestically-produced cotton from 3 cents to 5 cents per pound, beginning August 1, 2025.

Increases the loan rate for raw cane sugar to 24.00 cents per pound and extends the sugar program through the 2031 crop year.

Establishes minimum Commodity Credit Corporation storage rates for forfeited refined sugar and raw cane sugar, effective for the 2025 crop year and beyond.

Requires the Secretary of Agriculture to reallocate any forecasted shortfall in the fulfillment of tariff-rate quotas for raw cane sugar as soon as practicable.

Updates the production history calculation for dairy operations and increases the production coverage cap for Tier I premiums from 5 million to 6 million pounds.

Sets indemnity payment rates for livestock losses due to predation at 100% of market value and adds payments for unborn livestock losses.

Makes farm-raised fish producers eligible for payments to reduce losses from birds and sets the normal mortality rate for honeybees at 15% for assistance calculations.

Extends the definition of a "beginning farmer or rancher" for crop insurance purposes from 5 to 10 years and provides them with additional premium assistance.

Increases the maximum coverage level for area-based crop insurance plans to 95% and increases the premium subsidy for these plans.

Provides additional administrative and operating expense subsidies for insurance providers in high-loss states and requires an annual inflation adjustment for reimbursements.

Increases the federal premium subsidy for producers purchasing crop insurance at various coverage levels, reducing the cost for farmers.

Establishes a pilot program to provide index-based insurance for contract poultry growers to cover increased utility costs resulting from extreme weather.

Extends the authorization for the National Organic Certification Cost-Share Program from fiscal year 2024 to 2031.

Extends the Pima Agriculture Cotton Trust Fund, which provides payments to domestic users of pima cotton, through fiscal year 2031.

Extends the Agriculture Wool Apparel Manufacturers Trust Fund, which provides grants to manufacturers of worsted wool fabrics, through fiscal year 2031.

Extends the authorization for payments to the American Sheep Industry Association for wool research, development, and promotion through fiscal year 2031.

Extends the Emergency Citrus Disease Research and Development Trust Fund, which supports research on diseases affecting citrus crops, through fiscal year 2031.

Amends the Consumer Financial Protection Act of 2010 to reduce the percentage of the Federal Reserve System's operating expenses that can be transferred to the BCFP from 12% to 6.5%.

Abolishes the SEC Reserve Fund, transferring any remaining balances to the Treasury's general fund by October 1, 2025.

Extends the Federal Communications Commission's (FCC) general auction authority to September 30, 2034, and mandates the auction of specific spectrum bands for commercial use.

Establishes a new user fee for commercial space launches and reentries starting in 2026, with fees increasing annually. The revenue will fund the Office of Commercial Space Transportation.

Reduces the annual amount transferred to the Travel Promotion Fund from $100,000,000 to $20,000,000.

Permanently rescinds $850,000,000 from the unobligated balances of the Public Wireless Supply Chain Innovation Fund.

Makes the individual income tax rates established in 2017 permanent by removing the January 1, 2026, expiration date.

Makes the increased standard deduction permanent and further increases the amounts for taxable years beginning after December 31, 2024.

Increases the basic exclusion amount for estate and gift taxes to $15,000,000, adjusted for inflation, for decedents dying and gifts made after December 31, 2025.

Increases the cap on the deduction for state and local taxes to $40,000 in 2025, with annual adjustments, before reverting to $10,000 after 2029. The deduction is phased down for higher-income taxpayers.

Creates a temporary tax deduction for qualified tip income up to $25,000, phased out for higher earners. This 'No Tax on Tips' provision is effective from 2025 through 2028.

Establishes a temporary tax deduction for qualified overtime compensation up to $12,500 ($25,000 for joint filers), phased out for higher earners. This provision is effective from 2025 through 2028.

Allows a temporary deduction for interest on loans for new passenger vehicles, capped at $10,000 and phased out for higher incomes. This provision applies to loans from 2025 through 2028.

Introduces a new part to the tax code to establish 'Trump accounts,' a new type of tax-advantaged savings or investment account.

Creates a new type of individual retirement account for individuals under the age of 18, designed to be treated similarly to a traditional IRA.

Allows employers to make tax-free contributions to the Trump accounts of their employees or their dependents, up to an annual limit.

Makes 100% bonus depreciation permanent for qualified business property, allowing businesses to immediately deduct the full cost of certain investments.

Allows businesses to immediately deduct the full cost of their domestic research and experimentation expenses, including software development, in the year they are incurred.

Removes the January 1, 2022, expiration date for a specific business interest deduction rule and expands floor plan financing to include certain trailers and campers.

Creates a full tax deduction for the cost of meals provided to employees on certain fishing vessels and at specific remote fish processing facilities.

Creates a new 100% bonus depreciation allowance for certain nonresidential real property used in domestic manufacturing, agricultural production, or chemical production.

Increases the tax credit for investments in advanced manufacturing facilities from 25% to 35% for property placed in service after December 31, 2025.

Adjusts several international tax provisions, including increasing the deemed paid foreign tax credit, modifying deductions for foreign-derived income, and changing income sourcing rules.

Replaces 'global intangible low-taxed income' with 'net CFC tested income' and repeals the tax-free deemed return on foreign investments, broadening the base of taxable foreign income.

Increases the base erosion minimum tax (BEAT) rate from 10 percent to 10.5 percent for certain large corporations.

Makes permanent the tax rule that excludes certain payments like dividends and interest between related controlled foreign corporations from being treated as taxable foreign personal holding company income.

Limits the 'downward attribution' of stock ownership from foreign persons to U.S. persons, which narrows the scope of corporations classified as controlled foreign corporations (CFCs).

Makes the Opportunity Zone program permanent with a 10-year designation cycle for low-income communities and modifies the rules for deferring capital gains on investments in these zones.

Establishes annual information reporting requirements for Qualified Opportunity Funds, mandating disclosure of assets, investments, and the economic impact of the businesses they support.

Imposes a penalty of $500 per day for failing to file required returns for qualified opportunity funds, with maximums and higher penalties for intentional disregard.

Makes the New Markets Tax Credit permanent for all calendar years after 2019 and allows unused limitation amounts to be carried forward for up to five years.

Permanently allows individuals who do not itemize to deduct charitable contributions, increasing the limit to $1,000 for individuals and $2,000 for joint filers, effective after 2025.

Establishes a 0.5% floor for individual and a 1% floor for corporate charitable deductions, meaning contributions are only deductible to the extent they exceed these percentages of income.

Increases the charitable deduction limit for expenses incurred in support of Native Alaskan subsistence whaling from $10,000 to $50,000 for tax years beginning after 2025.

Expands the tax exclusion for gains on qualified small business stock by reducing the holding period, phasing in a 100% exclusion after 5 years, and increasing issuer and per-taxpayer limits.

Reverts the reporting threshold for third-party payment networks back to transactions exceeding $20,000 and 200 transactions, repealing the lower $600 threshold from the American Rescue Plan Act.

Increases the threshold for requiring information reporting (e.g., Form 1099-NEC) from $600 to $2,000, with future adjustments for inflation, for payments made after December 31, 2025.

Allows taxpayers to treat up to $150,000 in costs for qualified sound recording productions as expenses, similar to film and television productions.

Allows qualified lenders to exclude 25% of the interest received on loans secured by rural or agricultural real property from their gross income.

Allows taxpayers to pay the capital gains tax from the sale of qualified farmland to a qualified farmer in four equal annual installments.

Increases the asset limit for a Real Estate Investment Trust's (REIT) taxable subsidiaries from 20% to 25% of the REIT's total assets, effective for taxable years after 2025.

Imposes a penalty on suppliers who knowingly provide inaccurate certifications about products, especially regarding prohibited foreign entities, leading to an improper energy tax credit.

Requires taxpayers to repay 100% of the clean electricity investment credit if they make certain payments to a prohibited foreign entity within 10 years of placing the property in service.

Phases out the production credit for certain critical minerals between 2031-2033 and terminates it for wind energy components after 2027 and metallurgical coal after 2029.

Extends the small agri-biodiesel producer credit through December 31, 2026, increases the credit amount from 10 to 20 cents per gallon, and makes the credit transferable.

Amends the corporate alternative minimum tax calculation to allow deductions for intangible drilling and development costs when computing adjusted financial statement income.

Authorizes payments to individuals who remove eligible indelibly dyed diesel fuel or kerosene, equal to the amount of tax previously paid on that fuel.

Imposes new civil penalties for violating customs law using the de minimis entry privilege and repeals the commercial shipment exception starting July 1, 2027.

Makes the limitation on excess business losses for noncorporate taxpayers permanent and adjusts the amounts for calculating such losses for inflation.

Applies aggregation rules to controlled groups of corporations, treating them as a single employer when calculating the $1,000,000 deduction limit for employee remuneration.

Imposes a 1% excise tax on remittance transfers made with cash, money orders, or similar instruments. The tax is paid by the sender and collected by the provider.

Establishes new, non-waivable fees for initial employment authorization applications for asylum applicants, parolees, and individuals with temporary protected status, starting at $550.

Directs the NASA Administrator to transfer a space vehicle that has flown astronauts to a NASA field center involved in the Commercial Crew Program for public exhibition.

Excludes from gross income both federal and private student loans that are discharged due to the death or total and permanent disability of the student, effective for discharges after December 31, 2025.

Creates a new federal tax credit for individuals who contribute to qualified scholarship granting organizations, which provide scholarships for K-12 education expenses.

Makes the income tax exclusion for employer-paid student loan assistance permanent and adds an inflation adjustment to the $5,250 annual limit for taxable years beginning after 2026.

Expands qualified expenses for 529 savings accounts to include K-12 costs like curriculum, tutoring, and testing fees, and increases the annual distribution limit for these expenses from $10,000 to $20,000.

Allows 529 account funds to be used for expenses related to obtaining and maintaining recognized postsecondary credentials, including tuition, fees, and testing.

Modifies the excise tax on private college investment income, establishing a tiered tax rate (1.4%, 4%, 8%) based on the institution's student-adjusted endowment value.

Requires taxpayers to include their Social Security Number, and that of the student if different, on their tax return to claim the American Opportunity and Lifetime Learning credits.

Excludes the net value of family farms, small businesses (up to 100 employees), and commercial fishing businesses from asset calculations for Federal student aid eligibility.

Terminates Federal Direct PLUS loans for graduate students and establishes new annual and aggregate borrowing limits for graduate, professional, and parent borrowers starting July 1, 2026.

Requires borrowers with income-contingent loans to select an income-based repayment plan by July 1, 2028, or be automatically enrolled in one.

Establishes a standard repayment plan and a new "Repayment Assistance Plan" as the only two options for federal student loans issued on or after July 1, 2026.

Repeals the authority for the Secretary of Education to offer income-contingent repayment plans, effective July 1, 2028.

Creates the "Repayment Assistance Plan" starting July 1, 2026, an income-based plan with interest subsidies, principal assistance, and loan cancellation after 360 payments.

Eliminates eligibility for unemployment and economic hardship deferments for new federal student loans issued on or after July 1, 2027.

Allows borrowers to rehabilitate defaulted federal student loans up to two times instead of once, effective July 1, 2027.

Establishes "Workforce Pell Grants" starting July 1, 2026, for students in eligible short-term, high-demand career and technical education programs.

Modifies Pell Grant eligibility starting July 1, 2026, to include foreign income in calculations and to make students with a high student aid index ineligible.

Makes students ineligible for a Federal Pell Grant if their non-federal grant aid equals or exceeds their cost of attendance, effective July 1, 2026.

Makes educational programs ineligible for federal student aid if their graduates' median earnings are less than those of a comparable working adult for two out of three years.

Delays the Department of Education's November 2022 borrower defense regulations for loans originating before July 1, 2035, restoring the regulations that were in effect on July 1, 2020.

Delays the Department of Education's November 2022 regulations regarding closed school loan discharges for loans originating before July 1, 2035.

Rescinds unobligated balances of funds previously appropriated for various forestry programs under Public Law 117–169.

Rescinds the unobligated balances of funds previously appropriated for certain conservation programs under Public Law 117–169.

Amends federal law to reduce the civil penalty rate for manufacturers failing to meet corporate average fuel economy (CAFE) standards to $0.00.

Rescinds unobligated balances from several sections of Public Law 117-169 previously appropriated to the National Oceanic and Atmospheric Administration.

Rescinds any unobligated balances of amounts made available for alternative fuel and low-emission aviation technology programs.

Repeals certain Inflation Reduction Act provisions related to oil and gas leasing and mandates the Secretary of the Interior to immediately resume and conduct quarterly onshore oil and gas lease sales.

Requires the Secretary of the Interior to conduct a minimum of 30 oil and gas lease sales in the Gulf of Mexico region and 6 in the Alaska region by specified deadlines.

Sets the royalty rate for new offshore oil and gas leases at not less than 12.5 percent and not more than 16.67 percent.

Repeals section 50263 of Public Law 117-169, which established royalties on extracted methane.

Requires the Secretary of the Interior to conduct at least 4 oil and gas lease sales in the Coastal Plain of Alaska within 10 years.

Requires the Secretary of the Interior to restore and conduct at least 5 oil and gas lease sales in the National Petroleum Reserve–Alaska within 10 years.

Amends the Mineral Leasing Act to cap the coal royalty rate at 7 percent from the date of enactment through September 30, 2034.

Requires the Forest Service and Bureau of Land Management to annually increase timber sales from FY2026-2034 and enter into a specified number of long-term (20+ year) contracts.

Establishes a new formula for calculating acreage rent and capacity fees for wind and solar energy projects on public lands.

Directs that revenues from renewable energy projects on federal lands be shared, with 25% going to the state and 25% to the counties where the project is located.

Repeals a mandate from a 2017 law that required a drawdown and sale of petroleum from the Strategic Petroleum Reserve.

Amends the Energy Policy Act of 2005 to expand eligibility for financing to projects that increase energy capacity or output or enhance grid reliability.

Directs the Secretary of Energy to mobilize National Laboratories to partner with industry to curate data and develop self-improving AI models for science, engineering, microelectronics, and energy technologies.

Rescinds unobligated balances for numerous programs, including clean heavy-duty vehicles, the Greenhouse Gas Reduction Fund, diesel emissions reductions, and various air pollution and climate initiatives.

Terminates the tax credits for new, previously-owned, and commercial clean vehicles for vehicles acquired after September 30, 2025.

Terminates the residential clean energy credit for any expenditures made after December 31, 2025.

Shortens the availability of the clean hydrogen production credit, making it unavailable for facilities where construction begins after January 1, 2028.

The clean electricity production tax credit will not apply to any wind or solar facility placed in service after December 31, 2027.

Denies the clean electricity production credit for taxpayers who rent or lease certain residential wind or solar property to a third party.

Requires the Secretary to consider existing studies demonstrating a net-zero lifecycle greenhouse gas emissions rate when determining a facility's eligibility for tax credits.

Expands the definition of an energy community to include metropolitan areas with significant employment in the advanced nuclear power industry, making them eligible for tax credit bonuses.

Terminates the clean electricity investment credit for any new wind or solar facility placed in service after December 31, 2027.

Prohibits the clean electricity investment credit for facilities or energy storage technology that receives material assistance from a prohibited foreign entity and denies the credit to specified foreign entities.

Increases the required percentage of domestic content for clean electricity projects to receive a bonus credit, phasing up to 55% for projects beginning after December 31, 2026.

Adds metallurgical coal suitable for steel production to the list of critical minerals eligible for the advanced manufacturing production credit, with a credit of 2.5% of production costs.

Prevents any increase in the credit allocation for the advanced energy project credit program.

Extends the clean fuel production credit for two years, through December 31, 2029.

Restricts the clean fuel production credit to fuels derived exclusively from feedstocks produced or grown in the United States, Mexico, or Canada.

Prohibits negative emissions rates for transportation fuels, except for those derived from animal manure, and excludes emissions from indirect land use changes from the calculation.

Establishes a single credit amount for carbon sequestration, regardless of whether the carbon oxide is disposed of in storage, used for enhanced oil recovery, or utilized in other approved ways.

Adds income from hydrogen storage, carbon capture, advanced nuclear, hydropower, and geothermal energy to the qualifying income for certain publicly traded partnerships, effective after 2025.

Rescinds unobligated balances from multiple sections of the Inflation Reduction Act of 2022 related to the National Park Service, Bureau of Land Management, and various energy programs.

Establishes a process for project sponsors to pay a fee of 125% of anticipated costs to expedite environmental reviews, setting deadlines of 180 days for assessments and 1 year for impact statements.

Broadens the definition of a "covered employee" for the excise tax on excess compensation, applying it to any employee or former employee of a tax-exempt organization for any year after December 31, 2016.

Requires the Secretary of the Treasury to publish annual reports on qualified opportunity funds, including data on assets, investments, employment impact, and economic outcomes in designated zones.

Extends the statute of limitations to six years for the IRS to assess tax deficiencies related to errors in determining material assistance from a prohibited foreign entity.

Lowers the threshold for imposing substantial understatement penalties on taxpayers whose energy credits are disallowed due to overstating their independence from prohibited foreign entities.

Imposes penalties on certain promoters of COVID-19 Employee Retention Credits, sets a January 31, 2024, deadline for filing claims, and extends the assessment limitation period to 6 years.

Requires the Office of Personnel Management to verify the eligibility of family members added to FEHB plans and conduct an audit to remove ineligible individuals.

Extends the termination date of the Pandemic Response Accountability Committee from 2025 to 2034 and provides additional funding for its oversight activities.

Requires most aliens paroled into the U.S. to pay a fee, starting at a minimum of $1,000 in FY 2025, with exceptions for medical emergencies, humanitarian reasons, and law enforcement cooperation.

Establishes new fees for Special Immigrant Juvenile status ($250), Form I-94 ($24), and an annual fee for pending asylum applications ($100). Most fees will be adjusted annually for inflation.

Increases the fee for Temporary Protected Status (TPS) registration from $50 to $500, mandates annual inflation adjustments, and prohibits fee waivers.

Creates a new, non-waivable fee of at least $250 for nonimmigrant visas, which may be reimbursed if the alien complies with all visa conditions and departs on time.

Imposes non-waivable fees of at least $275 for parolees, asylum applicants, and TPS recipients who seek to renew or extend their employment authorization.

Establishes numerous new fees for applications and appeals filed with immigration courts, including for adjustment of status, waivers, appeals, and motions to reopen.

Increases the fee for the Electronic System for Travel Authorization (ESTA) by at least $13, extends the fee's authorization through 2034, and adds an annual inflation adjustment.

Requires aliens subject to the Electronic Visa Update System to pay a fee of at least $30 at enrollment, with annual adjustments for inflation.

Mandates that the Attorney General shall impose fees for filing asylum applications and removes previous fee limitations.

Effective November 1, 2028, the Executive Office for Immigration Review shall be comprised of not more than 800 immigration judges.

Extends the deadline for filing claims under the Radiation Exposure Compensation Act to December 31, 2027.

Amends the Food and Nutrition Act of 2008 to end the authorization for the national education and obesity prevention grant program after fiscal year 2025.

Prohibits the Secretary of Health and Human Services from implementing two final rules related to streamlining Medicaid, CHIP, and Medicare Savings Program enrollment processes until September 30, 2034.

Mandates the creation of a federal system and state processes to prevent individuals from being simultaneously enrolled in Medicaid or CHIP programs in more than one state.

Requires states to conduct quarterly checks against the Death Master File to identify and disenroll deceased individuals and providers from their Medicaid programs.

Requires states to conduct eligibility redeterminations every 6 months for individuals enrolled in Medicaid under the Affordable Care Act expansion group.

Allows states to increase the home equity limit for Medicaid long-term care eligibility up to $1,000,000 for non-agricultural homes, effective January 1, 2028.

Beginning October 1, 2026, limits federal Medicaid payments to individuals who are residents and are U.S. citizens, lawful permanent residents, Cuban/Haitian entrants, or from COFA nations.

Beginning October 1, 2026, caps the Federal Medical Assistance Percentage (FMAP) for emergency medical services for certain aliens at the state's standard FMAP rate.

Prohibits the Secretary of Health and Human Services from implementing, administering, or enforcing the final rule on minimum staffing standards for long-term care facilities until September 30, 2034.

Reduces the period of retroactive Medicaid eligibility from three months prior to application to two months for most individuals, effective for applications made after December 31, 2026.

Prohibits federal Medicaid funds from being paid for one year to entities that provide abortions (with exceptions for rape, incest, and life of the mother) and received over $800,000 in Medicaid in FY2023.

Ends the enhanced Federal Medical Assistance Percentage (FMAP) incentive for states that have not yet expanded Medicaid, requiring them to do so before January 1, 2026, to qualify.

Beginning in FY 2027, reduces the threshold for what constitutes a permissible broad-based health care tax for states that expanded Medicaid, phasing it down from 6% to 3.5% by FY 2032.

Limits total payment rates under state directed payment arrangements to 100% of the Medicare rate for expansion states and 110% for non-expansion states, with a phase-in for certain existing arrangements.

Tightens the rules for Medicaid provider taxes by specifying conditions under which a tax is not considered 'generally redistributive,' preventing taxes that disproportionately target Medicaid providers.

Requires that, beginning January 1, 2027, all new or renewed Medicaid Section 1115 demonstration projects must be certified by the CMS Chief Actuary as not increasing federal expenditures.

Prohibits premiums but requires states to impose other cost-sharing for certain Medicaid expansion individuals with incomes above the poverty line, starting October 1, 2028.

Allows states to seek waivers to provide Medicaid-funded home or community-based services to individuals based on needs, without requiring them to qualify for institutional-level care.

Restricts Medicare eligibility to U.S. citizens, nationals, lawful permanent residents, and other specified categories of lawfully present aliens. Current beneficiaries will be reviewed.

Provides a temporary 2.5 percent payment increase for services furnished under the Medicare physician fee schedule for calendar year 2026.

Expands the exclusion for orphan drugs from the Medicare Drug Price Negotiation Program to include drugs designated for one or more rare diseases, not just a single one.

Restricts eligibility for the premium tax credit to lawfully present aliens who are lawful permanent residents, Cuban/Haitian entrants, or individuals under a Compact of Free Association.

Removes a provision that allowed certain aliens, who are ineligible for Medicaid solely due to their immigration status, to qualify for the premium tax credit.

Requires health insurance Exchanges to verify an individual's eligibility for premium tax credits, including income and family size, before a month qualifies for coverage.

Disallows the premium tax credit for health plans enrolled in during special enrollment periods based on income levels rather than specific life events.

Removes the cap on the amount of advance premium tax credit payments that must be repaid if a taxpayer's income exceeds the eligibility threshold.

Permanently allows high-deductible health plans to cover telehealth services before the deductible is met without disqualifying an individual from contributing to a Health Savings Account (HSA).

Allows individuals enrolled in bronze or catastrophic health plans purchased through an Exchange to contribute to a Health Savings Account (HSA).

Allows individuals with direct primary care service arrangements to remain eligible for Health Savings Accounts (HSAs), provided the monthly fee does not exceed an inflation-adjusted cap.

Establishes a program providing allotments to states to improve rural healthcare access and outcomes, funded with $10 billion annually from FY2026 to FY2030.

Extends the termination date of the Radiation Exposure Compensation Act Fund to December 31, 2028.

Expands eligibility for compensation under the Radiation Exposure Compensation Act to individuals present in New Mexico during the Trinity test and expands the list of affected areas.

Expands eligibility for compensation to uranium miners, millers, core drillers, and ore transporters in more states and for additional diseases through December 31, 1990.

Establishes a process for individuals in specified areas of MO, TN, AK, and KY who contracted certain diseases after at least two years of exposure to Manhattan Project waste to file for compensation.

Increases the annual lease payment from the Metropolitan Washington Airports Authority to the U.S. Treasury, rising to $15,000,000 in 2027 dollars for subsequent years.

Allows tax-exempt private activity bonds, typically used for airports, to be used for financing the construction and development of spaceports.

Temporarily increases the maximum allowable percentage of government investment in certain privatized military housing projects to 60 percent, effective until September 30, 2029.

Extends the authority for the military departments to enter into contracts with private sector entities for the acquisition or construction of privatized military unaccompanied housing until September 30, 2029.

Authorizes appropriations for military construction projects and requires each military department to submit a detailed spending plan to Congress.

Makes permanent the special tax treatment for individuals serving in the Sinai Peninsula and expands the definition of qualified hazardous duty areas to include Kenya, Mali, Burkina Faso, and Chad.

Prohibits clean energy tax credits for facilities with material assistance from, or for taxpayers that are, specified foreign entities, foreign-controlled entities, or foreign-influenced entities.

Establishes detailed definitions for 'prohibited foreign entity,' 'specified foreign entity,' 'foreign-controlled entity,' and 'foreign-influenced entity' to restrict their participation in energy projects.

Prohibits an eligible taxpayer from electing to transfer certain clean energy tax credits to a specified foreign entity.

Redefines the Thrifty Food Plan for SNAP benefits, mandating that future re-evaluations of its market baskets cannot increase the plan's overall cost.

Raises the age for SNAP work requirements for able-bodied adults to 65 and adds exemptions for pregnant women, certain Native American populations, and parents of children under 14.

Authorizes the Secretary to grant temporary exemptions from SNAP work requirements for noncontiguous states until December 31, 2028, based on a good faith effort to comply.

Limits automatic eligibility for a standard utility allowance based on receiving energy assistance to only households that include an elderly or disabled member.

Prohibits including internet connection service fees when calculating the excess shelter expense deduction for determining SNAP benefits.

Establishes a tiered system for state cost-sharing in the Supplemental Nutrition Assistance Program (SNAP) based on a state's payment error rate, beginning in fiscal year 2028.

Reduces the federal government's share of administrative costs for the Supplemental Nutrition Assistance Program (SNAP) from 50 percent to 25 percent, beginning in fiscal year 2027.

Specifies eligibility requirements for non-citizens in the Supplemental Nutrition Assistance Program (SNAP), including lawful permanent residents and certain other lawfully residing individuals.

Rescinds all unobligated balances for the Green and Resilient Retrofit Program for Multifamily Housing.

Makes the expanded child tax credit permanent, increases the credit amount to $2,200 per child, and requires a Social Security number for the taxpayer and child to claim the credit.

Permanently extends the limitation on personal casualty loss deductions and expands it to include losses incurred in a State-declared disaster, not just federally declared disasters.

Makes permanent the provision allowing tax-free rollovers of funds from qualified tuition programs (529 plans) to ABLE accounts for individuals with disabilities by removing the January 1, 2026, expiration date.

Establishes a pilot program for children born between 2025 and 2029, providing a $1,000 government payment to their Trump account upon election by a parent.

Permits a tax-free rollover of the entire balance from a Trump account to an ABLE account for the same beneficiary during the year they turn 17.

Extends and modifies the tax credit for employers providing paid family and medical leave, allowing the credit to be based on wages paid or insurance premiums.

Increases the tax credit for employer-provided child care from 25% to 40% (50% for small businesses) and raises the annual cap to $500,000 ($600,000 for small businesses).

Makes up to $5,000 of the adoption tax credit refundable, allowing families to receive the benefit even if their tax liability is less than the credit amount.

Allows Indian tribal governments, in addition to states, to determine that a child has special needs for the purposes of the adoption tax credit.

Permanently increases the state housing credit ceiling for the LIHTC after 2025 and lowers the tax-exempt bond financing requirement from 50% to 25% in certain cases.

Requires states to mandate that certain Medicaid recipients demonstrate community engagement, such as working 80 hours a month, as a condition of eligibility, starting after December 31, 2026.

Prohibits using Federal funds for unemployment benefits for individuals whose wages in their base period were $1,000,000 or more.

Requires the Office of Refugee Resettlement to conduct enhanced background checks, interviews, and suitability studies for potential sponsors of unaccompanied alien children and all adults in their household.

Reduces the transfer and making tax from $200 to $0 for firearms that are not machineguns or destructive devices.