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  • Sec. 71302. Disallowing premium tax credit during periods of medicaid ineligibility due to alien status

    Home/All Topics/OBBBA Text(a) In general.—Section 36B(c)(1) is amended by striking subparagraph (B). (b) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. ← SUBCHAPTER C—OTHER REFORMSOBBBA TextAll TopicsBack to top ↑Sec. 100101. Appropriation to the Administrative Office of the United States Courts →

  • SUBCHAPTER C—OTHER REFORMS

    Home/All Topics/OBBBA TextSEC. 70531. Modifications to de minimis entry privilege for commercial shipments. (a) Civil penalty.— (1) ADDITIONAL PENALTY IMPOSED.—Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321) is amended by adding at the end the following new subsection: “(c) Any person who enters, introduces, facilitates, or attempts to introduce an article into…

  • Sec. 70531. Modifications to de minimis entry privilege for commercial shipments

    Home/All Topics/OBBBA Text(a) Civil penalty.— (1) ADDITIONAL PENALTY IMPOSED.—Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321) is amended by adding at the end the following new subsection: “(c) Any person who enters, introduces, facilitates, or attempts to introduce an article into the United States using the privilege of this section, the importation…

  • SUBCHAPTER B—ENHANCEMENT OF AMERICA-FIRST ENERGY POLICY

    Home/All Topics/OBBBA TextSEC. 70521. Extension and modification of clean fuel production credit. (a) Prohibition on foreign feedstocks.— (1) IN GENERAL.—Section 45Z(f)(1)(A) is amended— (A) in clause (i)(II)(bb), by striking “and” at the end, (B) in clause (ii), by striking the period at the end and inserting “, and”, and (C) by adding at the end…

  • Sec. 70525. Allow for payments to certain individuals who dye fuel

    Home/All Topics/OBBBA Text(a) In general.—Subchapter B of chapter 65, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section: “SEC. 6435. Dyed fuel. “(a) In general.—If a person establishes to the satisfaction of the Secretary that such person meets the requirements of subsection (b) with…

  • Sec. 70524. Income from hydrogen storage, carbon capture, advanced nuclear, hydropower, and geothermal energy added to qualifying income of certain publicly traded partnerships

    Home/All Topics/OBBBA Text(a) In general.—Section 7704(d)(1)(E) is amended— (1) by striking “income and gains derived from the exploration” and inserting the following: “income and gains derived from— “(i) the exploration”. (2) by inserting “or” before “industrial source”, and (3) by striking “or the transportation or storage” and all that follows and inserting the following: “(ii)…

  • Sec. 70523. Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income

    Home/All Topics/OBBBA Text(a) In general.—Section 56A(c)(13) is amended— (1) by striking subparagraph (A) and inserting the following: “(A) reduced by— “(i) depreciation deductions allowed under section 167 with respect to property to which section 168 applies to the extent of the amount allowed as deductions in computing taxable income for the year, and “(ii) any…

  • Sec. 70522. Restrictions on carbon oxide sequestration credit

    Home/All Topics/OBBBA Text(a) Restrictions relating to prohibited foreign entities.—Section 45Q(f) is amended by adding at the end the following new paragraph: “(10) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTITIES.—No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is— “(A) a specified…

  • Sec. 70521. Extension and modification of clean fuel production credit

    Home/All Topics/OBBBA Text(a) Prohibition on foreign feedstocks.— (1) IN GENERAL.—Section 45Z(f)(1)(A) is amended— (A) in clause (i)(II)(bb), by striking “and” at the end, (B) in clause (ii), by striking the period at the end and inserting “, and”, and (C) by adding at the end the following new clause: “(iii) such fuel is exclusively derived…

  • Sec. 70515. Restriction on the extension of advanced energy project credit program

    Home/All Topics/OBBBA Text(a) In general.—Section 48C(e)(3)(C) is amended by striking “shall be increased” and inserting “shall not be increased”. (b) Effective date.—The amendment made by this section shall take effect on the date of enactment of this Act. ← Sec. 70514. Phase-out and restrictions on advanced manufacturing production creditOBBBA TextAll TopicsBack to top ↑Sec. 70521.…

  • Sec. 70514. Phase-out and restrictions on advanced manufacturing production credit

    Home/All Topics/OBBBA Text(a) Modification of provision relating to sale of integrated components.—Paragraph (4) of section 45X(d) is amended to read as follows: “(4) SALE OF INTEGRATED COMPONENTS.— “(A) IN GENERAL.—For purposes of this section, a person shall be treated as having sold an eligible component to an unrelated person if— “(i) such component (referred to…

  • Sec. 70513. Termination and restrictions on clean electricity investment credit

    Home/All Topics/OBBBA Text(a) Termination for wind and solar facilities.—Section 48E(e) is amended— (1) in paragraph (1), by striking “The amount of” and inserting “Subject to paragraph (4), the amount of”, and (2) by adding at the end the following new paragraph: “(4) TERMINATION FOR WIND AND SOLAR FACILITIES.— “(A) IN GENERAL.—This section shall not apply…