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  • Sec. 71104. Ensuring deceased individuals do not remain enrolled

    Home/All Topics/OBBBA TextSection 1902 of the Social Security Act (42 U.S.C. 1396a), as amended by section 71103, is further amended— (1) in subsection (a)— (A) in paragraph (87), by striking “; and” and inserting a semicolon; (B) in paragraph (88), by striking the period at the end and inserting “; and”; and (C) by inserting…

  • Sec. 71103. Reducing duplicate enrollment under the Medicaid and CHIP programs

    Home/All Topics/OBBBA Text(a) Medicaid.— (1) IN GENERAL.—Section 1902 of the Social Security Act (42 U.S.C. 1396a) is amended— (A) in subsection (a)— (i) in paragraph (86), by striking “and” at the end; (ii) in paragraph (87), by striking the period and inserting “; and”; and (iii) by inserting after paragraph (87) the following new paragraph:…

  • Sec. 71102. Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program

    Home/All Topics/OBBBA TextThe Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section and ending September 30, 2034, implement, administer, or enforce the amendments made by the provisions of the final rule published by the Centers for Medicare & Medicaid Services on April 2,…

  • Sec. 71101. Moratorium on implementation of rule relating to eligibility and enrollment in Medicare Savings Programs

    Home/All Topics/OBBBA Text(a) In general.—The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section and ending September 30, 2034, implement, administer, or enforce the amendments made by the provisions of the final rule published by the Centers for Medicare & Medicaid Services on…

  • Subtitle A—Tax (Index)

    Home/All Topics/OBBBA TextSubtitle A—Tax Sec. 70001. References to the Internal Revenue Code of 1986, etc. CHAPTER 1—PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS Sec. 70101. Extension and enhancement of reduced rates. Sec. 70102. Extension and enhancement of increased standard deduction. Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction.…

  • CHAPTER 6—ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS

    Home/All Topics/OBBBA TextSEC. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers. (a) Rule made permanent.—Section 461(l)(1) is amended by striking “and before January 1, 2029,” each place it appears. (b) Adjustment of amounts for calculation of excess business loss.—Section 461(l)(3)(C) is amended— (1) in the matter preceding clause (i), by…

  • Sec. 70607. Task force on the replacement of Direct File

    Home/All Topics/OBBBA TextOut of any money in the Treasury not otherwise appropriated, there is hereby appropriated for the fiscal year ending September 30, 2026, $15,000,000, to remain available until September 30, 2026, for necessary expenses of the Department of the Treasury to deliver to Congress, within 90 days following the date of the enactment of…

  • Sec. 70606. Social security number requirement for American Opportunity and Lifetime Learning credits

    Home/All Topics/OBBBA Text(a) Social security number of taxpayer required.—Section 25A(g)(1) is amended to read as follows: “(1) IDENTIFICATION REQUIREMENT.— “(A) SOCIAL SECURITY NUMBER REQUIREMENT.—No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year— “(i) such individual’s social security number, and “(ii)…

  • Sec. 70605. Enforcement provisions with respect to COVID-related employee retention credits

    Home/All Topics/OBBBA Text(a) Assessable penalty for failure to comply with due diligence requirements.— (1) IN GENERAL.—Any COVID–ERTC promoter which provides aid, assistance, or advice with respect to any COVID–ERTC document and which fails to comply with due diligence requirements imposed by the Secretary with respect to determining eligibility for, or the amount of, any credit…

  • Sec. 70604. Excise tax on certain remittance transfers

    Home/All Topics/OBBBA Text(a) In general.—Chapter 36 is amended by inserting after subchapter B the following new subchapter: “subchapter C—Remittance transfers “Sec. 4475. Imposition of tax. “SEC. 4475. Imposition of tax. “(a) In general.—There is hereby imposed on any remittance transfer a tax equal to 1 percent of the amount of such transfer. “(b) Payment of…

  • Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction

    Home/All Topics/OBBBA Text(a) Application of aggregation rules.—Section 162(m) is amended by adding at the end the following new paragraph: “(7) REMUNERATION FROM CONTROLLED GROUP MEMBERS.— “(A) IN GENERAL.—In the case of any publicly held corporation which is a member of a controlled group— “(i) paragraph (1) shall be applied by substituting ‘specified covered employee’ for…

  • Sec. 70602. Treatment of payments from partnerships to partners for property or services

    Home/All Topics/OBBBA Text(a) In general.—Section 707(a)(2) is amended by striking “Under regulations prescribed” and inserting “Except as provided”. (b) Effective date.—The amendment made by this section shall apply to services performed, and property transferred, after the date of the enactment of this Act. (c) Rule of construction.—Nothing in this section, or the amendments made by…