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  • Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers

    Home/All Topics/OBBBA Text(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 striking “December 31, 2018” and inserting “December 31, 2025”, and (2) in clause (ii),…

  • CHAPTER 5—ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST ENERGY, AND OTHER REFORMS

    Home/All Topics/OBBBA TextSUBCHAPTER A—TERMINATION OF GREEN NEW DEAL SUBSIDIES SEC. 70501. Termination of previously-owned clean vehicle credit. Section 25E(g) is amended by striking “December 31, 2032” and inserting “September 30, 2025”. SEC. 70502. Termination of clean vehicle credit. (a) In general.—Section 30D(h) is amended by striking “placed in service after December 31, 2032” and inserting…

  • SUBCHAPTER A—TERMINATION OF GREEN NEW DEAL SUBSIDIES

    Home/All Topics/OBBBA TextSEC. 70501. Termination of previously-owned clean vehicle credit. Section 25E(g) is amended by striking “December 31, 2032” and inserting “September 30, 2025”. SEC. 70502. Termination of clean vehicle credit. (a) In general.—Section 30D(h) is amended by striking “placed in service after December 31, 2032” and inserting “acquired after September 30, 2025”. (b) Conforming…

  • CHAPTER 4—INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES

    Home/All Topics/OBBBA TextSUBCHAPTER A—PERMANENT INVESTMENTS IN FAMILIES AND CHILDREN SEC. 70401. Enhancement of employer-provided child care credit. (a) Increase of amount of qualified child care expenditures taken into account.—Section 45F(a)(1) is amended by striking “25 percent” and inserting “40 percent (50 percent in the case of an eligible small business)”. (b) Increase of maximum credit…

  • SUBCHAPTER C—PERMANENT INVESTMENTS IN COMMUNITY DEVELOPMENT

    Home/All Topics/OBBBA TextSEC. 70421. Permanent renewal and enhancement of opportunity zones. (a) Decennial designations.— (1) DETERMINATION PERIOD.—Section 1400Z-1(c)(2)(B) is amended by striking “beginning on the date of the enactment of the Tax Cuts and Jobs Act” and inserting “beginning on the decennial determination date”. (2) DECENNIAL DETERMINATION DATE.—Section 1400Z-1(c)(2) is amended by adding at the…

  • CHAPTER 3—ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS

    Home/All Topics/OBBBA TextSUBCHAPTER A—PERMANENT U.S. BUSINESS TAX REFORM AND BOOSTING DOMESTIC INVESTMENT SEC. 70301. Full expensing for certain business property. (a) Made permanent.— (1) IN GENERAL.—Section 168(k)(2)(A) is amended by adding “and” at the end of clause (i), by striking “, and” at the end of clause (ii) and inserting a period, and by striking…

  • CHAPTER 2—DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF

    Home/All Topics/OBBBA TextSEC. 70201. No tax on tips. (a) Deduction allowed.—Part VII of subchapter B of chapter 1 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: “SEC. 224. Qualified tips. “(a) In general.—There shall be allowed as a deduction an amount equal to the…

  • TITLE V—COMMITTEE ON ENERGY AND NATURAL RESOURCES

    Home/All Topics/OBBBA Textsubtitle A—Oil and gas leasing SEC. 50101. Onshore oil and gas leasing. (a) Repeal of Inflation Reduction Act provisions.— (1) ONSHORE OIL AND GAS ROYALTY RATES.—Subsection (a) of section 50262 of Public Law 117–169 (136 Stat. 2056) is repealed, and any provision of law amended or repealed by that subsection is restored or…

  • TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

    Home/All Topics/OBBBA Textsubtitle A—Nutrition SEC. 10101. Re-evaluation of thrifty food plan. (a) In general.—Section 3 of the Food and Nutrition Act of 2008 (7 U.S.C. 2012) is amended by striking subsection (u) and inserting the following: “(u) Thrifty food plan.— “(1) IN GENERAL.—The term ‘thrifty food plan’ means the diet required to feed a family…

  • One Big Beautiful Bill Act | OBBBA

    Home/All Topics/OBBBA TextTITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY (Index) 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.…

  • Sec. 10314. Implementation | Law as Amended

    Home/All Topics/Law as Amended §9097. Implementation (a) Maintenance of base acres and payment yields The Secretary shall maintain, for each covered commodity and upland cotton, base acres and payment yields on a farm established under sections 8702 and 8751 of this title, as adjusted pursuant to sections 8711, 8712, 8718, and 8752 of this title,…

  • Sec. 100101. Appropriation to the Administrative Office of the United States Courts

    Home/All Topics/OBBBA TextIn addition to amounts otherwise available, there is appropriated to the Director of the Administrative Office of the United States Courts, out of amounts in the Treasury not otherwise appropriated, $1,250,000 for each of fiscal years 2025 through 2028, for the purpose of continuing analyses and reporting pursuant to section 604(a)(2) of title…