The One Big Beautiful Bill Delivers President Trump’s Agenda
The One Big Beautiful Bill Act will bring the historic relief and prosperity President Trump and Congressional Republicans promised the American people.
This is a once in a generation opportunity to help restore our economy to greatness and solidify America’s new Golden Age.
CLICK HERE for the entire H.R.1 Bill
SUBTITLE A - MAKE AMERICAN FAMILIES AND WORKERS THRIVE AGAIN
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)
SUBTITLE A - MAKE AMERICAN FAMILIES AND WORKERS THRIVE AGAIN
PART I. PERMANENTLY PREVENTING TAX HIKES ON AMERICAN FAMILIES AND WORKERS
Provision 10. Extension of increased estate and gift tax exemption amounts and permanent enhancement.
Provision 17. Termination of qualified bicycle commuting reimbursement exclusion.
Provision 18. Extension of limitation on exclusion and deduction for moving expenses.
Provision 19. Extension of limitation on wagering losses.
Provision 20. Extension of increased limitation on contributions to ABLE Accounts and permanent enhancement.
Provision 21. Extension of savers credit allowed for ABLE contributions.
Provision 22. Extension of rollovers from qualified tuition programs to ABLE accounts permitted.
PART II. ADDITIONAL TAX RELIEF FOR AMERICAN FAMILIES AND WORKERS
Provision 4. No tax on car loan interest (sunset 12/31/28).
Provision 5. Enhancement of employer-provided child care credit.
Provision 8. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit.
Provision 9. Tax credit for contributions of individuals to scholarship granting organizations (credit sunset 12/31/29).
Provision 10. Additional elementary, secondary, and home school expenses treated as qualified higher education expenses for purposes of 529 accounts.
Provision 11. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts.
Provision 13. Exclusion for certain employer payments of student loans under educational assistance programs made permanent and adjusted for
inflation.
Provision 14. Extension of rules for treatment of certain disaster-related personal casualty losses.
Provision 16. MAGA accounts contribution pilot program.
SUBTITLE B - MAKE RURAL AMERICA AND MAIN STREET GROW AGAIN
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).
SUBTITLE B - MAKE RURAL AMERICA AND MAIN STREET GROW AGAIN
PART II. ADDITIONAL TAX RELIEF FOR RURAL AMERICA AND MAIN STREET
Provision 2. Renewal and enhancement of opportunity zones.
Provision 6. Repeal of excise tax on indoor tanning services.
Provision 7. Exclusion of interest on loans secured by rural or agricultural real property (sunset 12/31/28).
PART II. ADDITIONAL TAX RELIEF FOR RURAL AMERICA AND MAIN STREET
Provision 9. Modifications to low-income housing credit.
Provision 11. Global intangible low-taxed income determined without regard to certain income derived from services performed in the Virgin Islands.
PART III. INVESTING IN THE HEALTH OF RURAL AMERICA AND MAIN STREET (All Provisions)
SUBTITLE C - MAKE AMERICA WIN AGAIN
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.

SUBTITLE C - MAKE AMERICA WIN AGAIN
PART I. WORKING FAMILIES OVER ELITES
Provision 1. Termination of previously-owned clean vehicle credit.
Provision 2. Termination of clean vehicle credit.
Provision 3. Termination of qualified commercial clean vehicles credit.
Provision 5. Termination of energy efficient home improvement credit.
Provision 6. Termination of residential clean energy credit.
Provision 10. Repeal of transferability of clean fuel production credit.
Provision 16. Income from hydrogen storage, carbon capture added to qualifying income of certain publicly traded partnerships treated as corporations.
Provision 17. Limitation on amortization of certain sports franchises.
Provision 20. Expanding application of tax on excess compensation within tax-exempt organizations.
Provision 21. Modification of the excise tax on net investment income of private colleges and universities.
Provision 22. Increase in rate of tax on net investment income of certain private foundations.
Provision 23. Certain purchases of employee-owned stock disregarded for purposes of foundation tax on excess business holdings.
Provision 24. Unrelated business taxable income increased by amount of certain fringe benefit expenses for which deduction is disallowed.
Provision 25. Name and logo royalties treated as unrelated business taxable income.
Provision 26. Exclusion of research income limited to publicly available research.
Provision 30. Reduction of excise tax on firearms silencers.
Provision 31. Modifications to de minimis entry privilege for commercial shipments.
Provision 32. Limitation on drawback of taxes paid with respect to substituted merchandise.
PART II. REMOVING TAXPAYER BENEFITS FOR ILLEGAL IMMIGRANTS
Provision 4. Limiting Medicare coverage of certain individuals.
Provision 5. Excise tax on remittance transfers.
Provision 6. Social security number requirement for American opportunity and lifetime learning credits.
PART III. PREVENTING FRAUD, WASTE, AND ABUSE
Provision 4. Implementing artificial intelligence for the purposes of reducing and recouping improper payments under Medicare.
Provision 5. Enforcement provisions with respect to COVID-related employee retention credits.
Provision 7. Task force on the termination of direct file.
Provision 8. Postponement of tax deadlines for hostages and individuals wrongfully detained abroad.
Provision 9. Termination of tax-exempt status of terrorist-supporting organizations.
Provision 10. Increase in penalties for unauthorized disclosures of taxpayer information.
Provision 11. Restrictions on regulation of contingency fees with respect to tax returns, etc.
WINS:
• 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.
Historic Tax Relief That Will Unleash Economic Growth:
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.
Permanently Secures the Border:
The One Big Beautiful Bill will fund the largest deportation effort in history.
• This legislation permanently secures our borders by making the largest border security
investment in history and empowers ICE to deport the millions of illegal immigrants that entered
under Joe Biden.
o Provides funding for AT LEAST one million annual removals, undoing the invasion ushered
in under Joe Biden.
• The One Big Beautiful Bill gives our Border Patrol agents the strategic advantage they need and
sends a clear message to the cartels, traffickers, murderers and any other criminals: you are not
welcome here.
• Finishes the wall, stops fentanyl from flowing into communities, secures the border from
dangerous illegal alien murderers and rapists, and gives our border patrol agents the tools they
need.
Restores Fiscal Sanity:
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.

Unleashes American Energy:
Just as promised, we will unleash American energy and Drill, Baby, Drill.
• Our One Big Beautiful Bill will unlock America’s full energy potential and bring down costs for
American families.
• We are reversing the anti-energy Biden-era policies that sent prices soaring across America, killed
American jobs, locked up our domestic resources and granted unprecedented power to federal
bureaucrats.
o Rescinds BILLIONS of tax-payer dollars from the Green New SCAM.
o Reverses Biden’s EV mandates, restoring consumer choice and making cars affordable
again.
o Ends the Biden Administration’s job-killing, pro-China, anti-American energy regulations.
o No longer lets radical climate activists set the standard for American energy.
• Reliable and affordable energy is critical for our national security. Energy abundance sparks
economic abundance.
Revolutionizes our National Security:
The One Big Beautiful Bill ensures our country’s weaponry and defense systems are modernized
to protect our homeland against 21st-century threats.
• This bill is a once-in-a-generation opportunity to revolutionize our nation’s defense capabilities
with historic investments in cutting-edge technology.
• It ensures our military remains a ready, capable, and lethal fighting force, equipped to protect
America against any threats.
• After four years of appeasement and wars through weakness, America’s national defense
systems face extraordinary challenges. This legislation makes our national security paramount.
• Historic investments in our One Big Beautiful Bill will help achieve President Trump’s peace
through-strength agenda.
o It secures President Trump’s Golden Dome missile defense shield to protect American
families in the 21st century.
o It fulfills President Trump’s plan to overhaul our air traffic control systems, correcting
the Biden administration’s failures that have put American lives at risk, and ensures
Americans fly safely and efficiently.
o It delivers on President Trump’s commitment to restore America’s maritime dominance
with critical investments in American shipbuilding that will advance the capabilities of our
naval fleet.
o This bill modernizes the Coast Guard, upgrading ships, planes, icebreakers, and facilities
to keep our homeland safe.