Enacted
One Big Beautiful Bill Act
This comprehensive legislation permanently extends the 2017 tax cuts for individuals, expands the Child Tax Credit, creates temporary tax deductions for tip income, overtime pay, and auto loan interest, and raises the federal debt limit by $4 trillion. To offset costs and finance billions of dollars in new funding for defense, border barriers, and immigration enforcement, the measure rescinds major clean energy grants and vehicle emission standards while repealing tax credits for electric vehicles and home energy efficiency. It also significantly alters federal benefit programs by imposing monthly work requirements on adult Medicaid and SNAP recipients, restricting college student loan borrowing limits, and ending loan forgiveness options like the SAVE repayment plan. Additionally, the bill mandates federal oil, gas, and coal leasing on public lands, introduces an annual registration fee for electric and hybrid vehicles, and imposes new fees on asylum seekers and remittance transfers sent abroad.
People affected—Not determinable from the text provided; the bill directly affects tens of millions of taxpayers, Medicaid and SNAP recipients, federal employees, student loan borrowers, and immigrants, but does not provide an aggregate population count.
Fiscal magnitude—The bill contains dozens of separate direct appropriations (e.g., over $150 billion across defense, border wall construction, immigration detention, Coast Guard, and aviation infrastructure), hundreds of billions in tax modifications, programmatic rescissions, and explicitly raises the statutory public debt limit by $4,000,000,000,000 (Sec. 113001). However, a single consolidated net fiscal cost is not stated in the operative text.
Reach95provisional · pending reviewrigor: heuristic llm
What this bill touches.
Spending vs. restraintInternet & broadband−35Childcare & leave+50Federal lands & resources−80Elder & long-term care−55Pollution & development−80LGBTQ+ policy−65College cost & debt−70Government role in coverage−75Overall tax level−70Firearms−40Military budget+85Vouchers & charters+70Federal vs. state/local+60Banking/financial rules−70Energy sources−80Farm policy & subsidies+75Tax distributionPharmaceutical pricing−25Welfare & anti-poverty−80Workplace standards−55Greenhouse-gas policy−80Regulation (cross-sector)−80Refugee & asylum policy−80Enforcement & security−90Business taxation−65Abortion policy−60Trade & tariffs−70SNAP & nutrition−80AI & emerging tech−65
Who it helps · who it burdens.
Who it helps
- Individual taxpayers and working familiesSec. 110001–110004 and Sec. 110101–110104 permanently extend individual income tax cuts, provide higher standard deductions (with extra temporary boosts and $4,000 for seniors), increase the Child Tax Credit to $2,500 through 2028, and establish above-the-line deductions for tips, FLSA overtime pay, and domestic auto loan interest.
- Farmers and agricultural producersSec. 10101 increases commodity reference prices, provides up to 30 million new base acres, raises marketing loan rates, and boosts federal crop insurance premium discounts; Sec. 10101(p) enhances livestock disaster payments; and Sec. 10102–10108 provides dedicated funding for agricultural conservation, trade promotion, research, specialty crops, and animal disease prevention.
- Fossil fuel and pipeline project developersSec. 41002–41006 transfers pipeline cross-border and interstate permitting (including eminent domain for carbon dioxide, hydrogen, and petroleum pipelines) to FERC with expedited 1-year reviews and state-law preemption; Sec. 41007 creates a De-Risking Compensation Program to reimburse project developers for losses caused by regulatory delays; and Sec. 80101–80144 mandates expansive onshore, offshore (Gulf and Cook Inlet), ANWR, and NPR-A oil, gas, and coal leasing while reducing royalty rates.
- Defense and border security contractorsSec. 20001–20012 appropriates extensive multi-year funding for shipbuilding, missile defense, munitions production, low-cost autonomous systems, military aircraft production (F-15EX, C-130J), and nuclear deterrence modernization; Sec. 60001–60003 provides over $65 billion for border barrier construction, surveillance tech, and marked patrol vehicles.
- Small businesses and pass-through entitiesSec. 110005 permanently extends and increases the Section 199A qualified business income deduction from 20 percent to 23 percent; Sec. 111001 extends 100 percent bonus depreciation through 2029; Sec. 111002 restores immediate expensing of domestic R&D costs under Section 174; and Sec. 111103 expands Section 179 expensing caps to $2.5 million.
Who it burdens
- SNAP recipients and low-income householdsSec. 10001 caps future updates to the Thrifty Food Plan strictly to CPI inflation, Sec. 10002 and Sec. 10008 expand mandatory work registration to ages 18 through 64 and eliminate work requirement exemptions for homeless persons, veterans, and aged-out foster youth by 2030, Sec. 10004–10005 restricts utility and shelter deductions, and Sec. 10012 repeals eligibility for certain noncitizens.
- Medicaid expansion enrollees and beneficiariesSec. 44141 mandates that states condition coverage for Medicaid expansion adults on completing 80 hours per month of work, community service, or job training; Sec. 44142 allows states to impose up to $35 per-service copayments for enrollees above the poverty line; Sec. 44108 requires eligibility redeterminations every 6 months; Sec. 44110 restricts coverage during immigration verification; and Sec. 44122 cuts retroactive coverage to 1 month.
- Federal student loan borrowers and postsecondary studentsSec. 30001 restricts Title IV federal aid for certain noncitizens; Sec. 30011 eliminates undergraduate subsidized loans and graduate PLUS loans while capping lifetime borrowing; Sec. 30021 sunsets existing income-driven repayment options, replacing them with standard plans or the RAP plan requiring up to 30 years for forgiveness; Sec. 30022 terminates unemployment and hardship deferments; and Sec. 30031 raises full-time Pell requirements to 30 credits per year.
- Colleges and universitiesSec. 30041 requires colleges participating in federal direct loan programs to pay annual risk-sharing penalties based on the non-repayment loan balances of their former students, and Sec. 112021 imposes an excise tax of up to 21 percent on net investment income of wealthy private university endowments.
- Immigrants and asylum applicantsSec. 70001–70023 imposes mandatory, non-waivable fees including $1,000 for asylum applications, $550 for initial and renewed work permits, $1,000 for parole, $5,000 for apprehensions between ports of entry, and annual fees for pending asylum cases; Sec. 70101 authorizes prolonged detention of family units in residential centers; Sec. 112101–112104 bars ACA exchange subsidies and Medicare coverage; and Sec. 112105 imposes a 5 percent excise tax on remittance transfers abroad.
- Federal civilian employeesSec. 90001 increases FERS pension employee contributions to up to 10.6 percent (11.1 percent for congressional staff and Members); Sec. 90002 ends the FERS annuity supplement for civilian retirements before age 62; Sec. 90003 changes the retirement calculation formula from high-3 to high-5 average pay; Sec. 90004 levies an additional 5 percentage point pension charge on new hires electing civil service tenure over at-will status; and Sec. 90005 adds filing fees for Merit Systems Protection Board appeals.
Who backs it
- State SNAP administering agenciesSec. 10006 requires states to pay 5 percent (rising up to 25 percent for high error rates) of SNAP food benefit allotments starting in fiscal year 2028, Sec. 10007 cuts federal administrative cost reimbursement from 50 percent to 25 percent, and Sec. 10010 eliminates quality control error tolerance thresholds.
- Electric and hybrid vehicle ownersSec. 100004 and Sec. 100005 impose an annual federal registration fee of $250 on electric vehicles and $100 on hybrid vehicles registered with state motor vehicle departments through 2035, dedicating the revenues to the Highway Trust Fund.
Who opposes it
- Clean energy and renewable energy industriesSec. 41001, 41009, 42101–42117, and 100007 rescind billions in Inflation Reduction Act clean energy grants and loan programs; Sec. 80181 imposes new statutory acreage rents and capacity fees on public-land solar and wind projects; and Sec. 112001–112015 terminates or accelerates the expiration of tax credits for electric vehicles, clean electricity production, clean fuel, hydrogen, and advanced manufacturing while barring transferability.
- Pharmacy benefit managers (PBMs)Sec. 44124 prohibits pharmacy benefit managers from using spread pricing models in Medicaid managed care plans, requiring pass-through pricing; Sec. 44305 prohibits price-based remuneration and requires flat bona fide service fees and 100 percent pass-through of manufacturer rebates in Medicare Part D; and both sections mandate detailed annual pricing and compensation disclosures.
- Nonprofit family planning and abortion providersSec. 44126 bars federal direct Medicaid funding for 10 years to 501(c)(3) family planning organizations that perform non-excepted abortions and received over $1 million in Medicaid payments in fiscal year 2024.