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PART I. PERMANENTLY PREVENTING TAX HIKES ON AMERICAN FAMILIES AND WORKERS

Provision 1. Extension of modification of rates.
Provision 2. Extension of increased standard deduction and temporary enhancement (enhancement sunset 12/31/28).
Provision 3. Termination of deduction for personal exemptions.
Provision 4. Extension of increased child tax credit, SSN requirements, inflation indexing beginning 2029 (permanent), and temporary enhancement
(sunset 12/31/28).
Provision 5. Extension of deduction for qualified business income and permanent enhancement.
Provision 6. Modification to qualified business income deduction phaseout.
Provision 7. Increase qualified business income deduction rate to 23 percent.
Provision 8. Modification to indexing for qualified business income deduction.
Provision 9. Business development corporation income qualifies for the qualified business income deduction.
Provision 11. Extension of increased alternative minimum tax exemption and phaseout thresholds.
Provision 12. Extension of limitation on deduction for qualified residence interest; extension of limitation on casualty loss deduction; termination of
miscellaneous itemized deductions.
Provision 13. Termination of overall limitation on itemized deductions.
Provision 14. Limitation on tax benefit of itemized deductions.
Provision 15. Termination of qualified bicycle commuting reimbursement exclusion.
Provision 16. Limitation on tax benefit of itemized deductions.

PART II. ADDITIONAL TAX RELIEF FOR AMERICAN FAMILIES AND WORKERS

Provision 1. No tax on tips (sunset 12/31/28).
Provision 2. No tax on overtime (sunset 12/31/28).
Provision 3. Enhanced deduction for seniors (sunset 12/31/28).
Provision 6. Extension and enhancement of paid family and medical leave credit (45S).
Provision 7. Enhancement of adoption tax credit.

PART II. ADDITIONAL TAX RELIEF FOR AMERICAN FAMILIES AND WORKERS

Provision 12. Reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize (sunset 12/31/28).
Provision 15. MAGA accounts.

PART III. INVESTING IN HEALTH OF AMERICAN FAMILIES AND WORKERS (All Provisions)

PART I. EXTENSION OF TAX CUTS AND JOBS ACT REFORMS FOR RURAL AMERICA AND MAIN STREET (All Provisions)

PART II. ADDITIONAL TAX RELIEF FOR RURAL AMERICA AND MAIN STREET

Provision 1. Special depreciation allowance for qualified production property (sunset 12/31/28).
Provision 3. Increased dollar limitations for expensing of certain depreciable business assets.
Provision 4. Repeal of revision to de minimis rules for third party network transactions.
Provision 5. Increase in threshold for requiring information reporting with respect to certain payees.
Provision 8. Treatment of certain qualified sound recording productions.
Provision 10. Increased gross receipts threshold for small manufacturing businesses.
Provision 12. Extension and modification of clean fuel production credit (sunset12/31/31).

PART I. WORKING FAMILIES OVER ELITES

Provision 4. Termination of alternative fuel vehicle refueling property credit.
Provision 7. Termination of new energy efficient home credit.
Provision 8. Phase out and restrictions on clean electricity production credit.
Provision 9. Phase out and restrictions on clean electricity investment credit.
Provision 11. Restrictions on carbon oxide sequestration credit.
Provision 12. Phase out and restrictions on zero-emission nuclear power production credit.

Provision 13. Termination of clean hydrogen production credit.
Provision 14. Phase-out and restrictions on advanced manufacturing production credit.
Provision 15. Phase-out of credit for certain energy property.
Provision 18. Limitation on individual deductions for certain State and local taxes.
Provision 19. Excessive employee remuneration from controlled group members and allocation of deduction.
Provision 27. Limitation on excess business losses of noncorporate taxpayers.
Provision 28. 1-percent floor on deductions of charitable corporations made by corporations.
Provision 29. Enforcement of remedies against unfair foreign taxes.

PART II. REMOVING TAXPAYER BENEFITS FOR ILLEGAL IMMIGRANTS

Provision 1. Permitting premium tax credit only for certain individuals.
Provision 2. Certain aliens ineligible for premium tax credit.
Provision 3. Disallowing premium tax credit during periods of Medicaid ineligibility due to alien status.

PART III. PREVENTING FRAUD, WASTE, AND ABUSE

Provision 1. Requiring Exchange verification of eligibility for health plans.
Provision 2. Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period.
Provision 3. Eliminating limitation on recapture of advance payment of premium tax credit.
Provision 6. Earned income tax credit reforms.
Provision 12. Interactions of health policies in Subtitle C.

• Makes the very Successful Trump Tax Cuts PERMANENT.
• The largest border security investment in history that will permanently secure our borders.
• Incentivizes Made-In-America: Rewards New Factories Built in the U.S.A., Lowers Tax Rate for
those Producing in the U.S.A.
• Buy an American car and get a Made in America Auto Tax Break.
• No Tax on Tips, No Tax on Overtime.
• Slashes Taxes on Social Security, offering historic tax relief to Seniors.
• Delivers BIGGER PAYCHECKS.
• Unleashes American energy.
• Mass Deportations of illegal immigrants that entered under Joe Biden.
• Stops deadly Fentanyl from flowing into our communities.
• Gives much needed $10K bonuses to our Border Patrol and ICE agents on the front lines, for the
next 4-years.
• Updates our air traffic control system to ensure Americans fly safely and efficiently.
• Funds the Golden Dome, invests in American shipbuilding, and modernizes our military.
• Protects Medicaid and SNAP for every eligible American by removing waste, fraud, and abuse
within these programs.
And many, many, more.

Our One Big Beautiful Bill will deliver PERMANENT Trump Tax Cuts and BIGGER PAYCHECKS.
• President Trump is delivering the largest tax cut for middle- and working-class Americans in
history.
o Hardworking Americans will see a DOUBLE-DIGIT percent DECREASE in their tax bills.
• With the passage of our One Big Beautiful Bill families can expect to receive $7,800 to $13,300
more in annual pay.
• Fulfills President Trump’s cornerstone campaign promises:
o No Tax on Tips: American workers across dozens of industries depend on tipped wages to
support their families. This policy will help them keep more of their hard-earned money
and boost the economy. You earned your tip – you should keep it.
o No Tax on Overtime: We are helping the men and women who put in long hours, pick up
extra shifts, and keep the country running. No tax on overtime means hard-working
Americans keep more of their earnings.
o Slash Taxes on Social Security: We’re delivering historic tax cuts for seniors on Social
Security who deserve much-needed tax relief after four years of suffering under
Bidenflation.
o Made in America Auto Tax Break: Families will be able to fully deduct their auto loan
interest for American-made cars, another promise made, promise kept.
• This pro-family legislation will increase the Child Tax Credit, establish MAGA accounts for
newborns, and strengthen paid family leave.
• The One Big Beautiful Bill will unleash economic growth, ushering in a new Golden Age of
prosperity for American workers, families, farmers, and small businesses.
• Unleashes American manufacturing dominance by rewarding companies that build new factories
in the U.S. and lowering taxes for businesses producing domestically.

President Trump is reversing the spending curse in Washington D.C. This landmark legislation
delivers the largest deficit reduction in nearly 30 years, securing $1.6 trillion in mandatory
savings.
o The $36 trillion national debt crisis cannot be solved overnight, it’s solved by advancing our
pro-growth policies and taking bold steps towards fiscal responsibility-which is exactly
what this bill does.
• The Trump administration remains focused on removing waste, fraud, abuse from all federal
programs so that they can better serve the American people.
o We will strengthen and protect Medicaid while ending taxpayer-funded free health care for
1.4 million illegal immigrants and transgender surgeries on minors.
o The Biden administration mandated that Medicaid cover transgender surgeries on minors.
We are ENDING taxpayer funding for the mutilation and chemical castration of children.
o Medicaid itself reported $543 billion in improper payments, but external analyses show
that the true number of improper payments is likely much higher.
o We will ensure the welfare system better helps those most in need of assistance—
expectant mothers, our seniors, individuals with disabilities, and low-income families by
implementing common-sense Clinton-era work, volunteer, educational, and training
requirements for able-bodied adults.
o We believe those who can work should work, volunteer, or train for a new job. Right now,
4.8 million able-bodied adults receiving Medicaid are choosing not to work. We want to lift
up these Americans to find a better life through the dignity of work. Welfare should be a
short-term hand-up, not a lifetime handout.
o Republicans are ensuring SNAP prioritizes benefits for American citizens and protecting
the program’s long-term sustainability by closing loopholes used to game the system,
cost-sharing with states, and implementing reasonable, historically bipartisan, work
requirements.
o We will also save Americans billions by ending the Green New SCAM.
• For decades, Republicans have promised to cut wasteful spending and reduce our national debt.
President Trump is the first to take bold action and deliver results, securing $1.6 trillion in
mandatory savings while implementing policies that will unleash economic growth.