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  • Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction

    Home/All Topics/OBBBA Text(a) In general.—Section 151(d)(5) is amended— (1) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”, (2) by striking “, and before January 1, 2026”, and (3) by adding at the end the following new subparagraph: “(C) DEDUCTION FOR SENIORS.— “(i) IN GENERAL.—In the case of a taxable year…

  • Sec. 70102. Extension and enhancement of increased standard deduction

    Home/All Topics/OBBBA Text(a) In general.—Section 63(c)(7) is amended— (1) by striking “, and before January 1, 2026” in the matter preceding subparagraph (A), and (2) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”. (b) Additional increase in standard deduction.—Paragraph (7) of section 63(c) is amended— (1) by striking “$18,000” both…

  • Sec. 70101. Extension and enhancement of reduced rates

    Home/All Topics/OBBBA TextSEC. 70101. Extension and enhancement of reduced rates. (a) In general.—Section 1(j) is amended— (1) in paragraph (1), by striking “, and before January 1, 2026”, and (2) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”. (b) Inflation adjustment.—Section 1(j)(3)(B)(i) is amended by inserting “solely for purposes of…

  • Sec. 70001. References to the Internal Revenue Code of 1986, etc

    Home/All Topics/OBBBA Text(a) References.—Except as otherwise expressly provided, whenever in this title, an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (b) Certain…

  • TITLE III—COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

    Home/All Topics/OBBBA TextSEC. 30001. Funding cap for the Bureau of Consumer Financial Protection. Section 1017(a)(2)(A)(iii) of the Consumer Financial Protection Act of 2010 (12 U.S.C. 5497(a)(2)(A)(iii)) is amended by striking “12” and inserting “6.5”. SEC. 30002. Rescission of funds for Green and Resilient Retrofit Program for Multifamily Housing. The unobligated balances of amounts made available…

  • TITLE IV—COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

    Home/All Topics/OBBBA TextSEC. 40001. Coast Guard mission readiness. (a) In general.—Chapter 11 of title 14, United States Code, is amended by adding at the end the following: “SUBCHAPTER V—COAST GUARD MISSION READINESS “§ 1181. Special appropriations “In addition to amounts otherwise available, there is appropriated to the Coast Guard for fiscal year 2025, out of…

  • TITLE II—COMMITTEE ON ARMED SERVICES

    Home/All Topics/OBBBA TextSEC. 20001. Enhancement of Department of Defense resources for improving the quality of life for military personnel. (a) Appropriations.—In addition to amounts otherwise available, there are appropriated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—…

  • TITLE VI—COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

    Home/All Topics/OBBBA TextSEC. 60001. Rescission of funding for clean heavy-duty vehicles. The unobligated balances of amounts made available to carry out section 132 of the Clean Air Act (42 U.S.C. 7432) are rescinded. SEC. 60002. Repeal of Greenhouse Gas Reduction Fund. Section 134 of the Clean Air Act (42 U.S.C. 7434) is repealed and the…

  • Sec. 60025. John F. Kennedy Center for the Performing Arts

    Home/All Topics/OBBBA Text(a) In general.—In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $256,657,000, to remain available until September 30, 2029, for necessary expenses for capital repair, restoration, maintenance backlog, and security structures of the building and site of the John…

  • Sec. 60026. Project sponsor opt-in fees for environmental reviews

    Home/All Topics/OBBBA TextTitle I of the National Environmental Policy Act of 1969 (42 U.S.C. 4331 et seq.) is amended by adding at the end the following: “SEC. 112. Project sponsor opt-in fees for environmental reviews. “(a) Process.— “(1) PROJECT SPONSOR.—A project sponsor that intends to pay a fee under this section for the preparation, or…

  • The unobligated balances of amounts made available to carry out section 179 of title 23, United States Code, are rescinded

    Home/All Topics/OBBBA Text(a) In general.—In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $256,657,000, to remain available until September 30, 2029, for necessary expenses for capital repair, restoration, maintenance backlog, and security structures of the building and site of the John…

  • Sec. 60024. Rescission of low-carbon transportation materials grants

    Home/All Topics/OBBBA TextThe unobligated balances of amounts made available to carry out section 179 of title 23, United States Code, are rescinded. ← Sec. 60023. Rescission of environmental review implementation fundsOBBBA TextAll TopicsBack to top ↑The unobligated balances of amounts made available to carry out section 179 of title 23, United States Code, are rescinded…