Provide for reconciliation pursuant to title II of H. Con. Res. 14
To provide for reconciliation pursuant to title II of H. Con. Res. 14
H.R. 1 of the 119th Congress, approved July 4, 2025, enacted as Public Law 119-21 (139 Stat. 72). The text indexed here is the law as enrolled and printed by the Government Publishing Office, in 310 sections.
All 310 sections indexed, holding 974 proposals. Each shows the Act's own words, the section they sit in, and anything that has happened since. This is the law in force, not a proposal for one.
What this law does
This is a large budget and tax law. It changes taxes, spending and many programs at once.
This is a law. Both houses of Congress passed it. It was signed on July 4, 2025. It is in force now.
Its number is Public Law 119-21. It started out as the bill H.R. 1.
It has 310 parts. Each part is called a section. Pick one below to see what it says.
Look Something Up in This Document
Search the 974 proposals we have taken from Provide for reconciliation pursuant to title II of H. Con. Res. 14 by what it actually says.Type a term to look it up, or a question to have it answered
310
sections indexed
974
proposals recorded
0
actions tracked
329
pages in the Statutes at Large
One cell per section, filled once it has been broken into proposals.
All 310 sections indexed. Each section page says what was taken from it and what was not.
One bar per section of the Act. Bar length compares one with another. It is not how much of a section is indexed.
Grouped from each provision's own verb, quoted on its page. A statute that says shall not is making a different demand from one that says may.
Section 1
Table of Contents
Section 10101Re-Evaluation of Thrifty Food Plan
Section 10102Modifications to SNAP Work Requirements for Able-Bodied Adults
Section 10103Availability of Standard Utility Allowances Based on Receipt of Energy Assistance
Section 10104Restrictions on Internet Expenses
Section 10105Matching Funds Requirements
Section 10106Administrative Cost Sharing
Section 10107National Education and Obesity Prevention Grant Program
Section 10108Alien SNAP Eligibility
Section 10201Rescission of Amounts for Forestry
Section 10301Effective Reference Price; Reference Price
Section 10302Base Acres
Section 10303Producer Election
Section 10304Price Loss Coverage
Section 10305Agriculture Risk Coverage
Section 10306Equitable Treatment of Certain Entities
Section 10307Payment Limitations
Section 10308Adjusted Gross Income Limitation
Section 10309Marketing Loans
Section 10310Repayment of Marketing Loans
Section 10311Economic Adjustment Assistance for Textile Mills
Section 10312Sugar Program Updates
Section 10313Dairy Policy Updates
Section 10314Implementation
Section 10401Supplemental Agricultural Disaster Assistance
Section 10501Beginning Farmer and Rancher Benefit
Section 10502Area-Based Crop Insurance Coverage and Affordability
Section 10503Administrative and Operating Expense Adjustments
Section 10504Premium Support
Section 10505Program Compliance and Integrity
Section 10506Reviews, Compliance, and Integrity
Section 10507Poultry Insurance Pilot Program
Section 10601Conservation
Section 10602Supplemental Agricultural Trade Promotion Program
Section 10603Nutrition
Section 10604Research
Section 10605Energy
Section 10606Horticulture
Section 10607Miscellaneous
Section 20001Enhancement of Department of Defense Resources for Improving the Quality of Life for Military Personnel
Section 20002Enhancement of Department of Defense Resources for Shipbuilding
Section 20003Enhancement of Department of Defense Resources for Integrated Air and Missile Defense
Section 20004Enhancement of Department of Defense Resources for Munitions and Defense Supply Chain Resiliency
Section 20005Enhancement of Department of Defense Resources for Scaling Low-Cost Weapons into Production
Section 20006Enhancement of Department of Defense Resources for Improving the Efficiency and Cybersecurity of the Department of Defense
Section 20007Enhancement of Department of Defense Resources for Air Superiority
Section 20008Enhancement of Resources for Nuclear Forces
Section 20009Enhancement of Department of Defense Resources to Improve Capabilities of United States Indo-Pacific Command
Section 20010Enhancement of Department of Defense Resources for Improving the Readiness of the Department of Defense
Section 20011Improving Department of Defense Border Support and Counter-Drug Missions
Section 20012Department of Defense Oversight
Section 20013Military Construction Projects Authorized
Section 30001Funding Cap for the Bureau of Consumer Financial Protection
Section 30002Rescission of Funds for Green and Resilient Retrofit Program for Multifamily Housing
Section 30003Securities and Exchange Commission Reserve Fund
Section 30004Appropriations for Defense Production Act
Section 40001Coast Guard Mission Readiness
Section 40002Spectrum Auctions
Section 40003Air Traffic Control Improvements
Section 40004Space Launch and Reentry Licensing and Permitting User Fees
Section 40005Mars Missions, Artemis Missions, and Moon to Mars Program
Section 40006Corporate Average Fuel Economy Civil Penalties
Section 40007Payments for Lease of Metropolitan Washington Airports
Section 40008Rescission of Certain Amounts for the National Oceanic and Atmospheric Administration
Section 40009Reduction in Annual Transfers to Travel Promotion Fund
Section 40010Treatment of Unobligated Funds for Alternative Fuel and Low-Emission Aviation Technology
Section 40011Rescission of Amounts Appropriated to Public Wireless Supply Chain Innovation Fund
Section 50101Onshore Oil and Gas Leasing
Section 50102Offshore Oil and Gas Leasing
Section 50103Royalties on Extracted Methane
Section 50104Alaska Oil and Gas Leasing
Section 50105National Petroleum Reserve-Alaska
Section 50201Coal Leasing
Section 50202Coal Royalty
Section 50203Leases for Known Recoverable Coal Resources
Section 50204Authorization to Mine Federal Coal
Section 50301Timber Sales and Long-Term Contracting for the Forest Service and the Bureau of Land Management
Section 50302Renewable Energy Fees on Federal Land
Section 50303Renewable Energy Revenue Sharing
Section 50304Rescission of National Park Service and Bureau of Land Management Funds
Section 50305Celebrating AMERICA'S 250TH Anniversary
Section 50401Strategic Petroleum Reserve
Section 50402Repeals; Rescissions
Section 50403Energy Dominance Financing
Section 50404Transformational Artificial Intelligence Models
Section 50501Water Conveyance and Surface Water Storage Enhancement
Section 60001Rescission of Funding for Clean Heavy-Duty Vehicles
Section 60002Repeal of Greenhouse Gas Reduction Fund
Section 60003Rescission of Funding for Diesel Emissions Reductions
Section 60004Rescission of Funding to Address Air Pollution
Section 60005Rescission of Funding to Address Air Pollution at Schools
Section 60006Rescission of Funding for the Low Emissions Electricity Program
Section 60007Rescission of Funding for Section 211(O) of the Clean Air Act
Section 60008Rescission of Funding for Implementation of the American Innovation and Manufacturing Act
Section 60009Rescission of Funding for Enforcement Technology and Public Information
Section 60010Rescission of Funding for Greenhouse Gas Corporate Reporting
Section 60011Rescission of Funding for Environmental Product Declaration Assistance
Section 60012Rescission of Funding for Methane Emissions and Waste Reduction Incentive Program for Petroleum and Natural Gas Systems
Section 60013Rescission of Funding for Greenhouse Gas Air Pollution Plans and Implementation Grants
Section 60014Rescission of Funding for Environmental Protection Agency Efficient, Accurate, and Timely Reviews
Section 60015Rescission of Funding for Low-Embodied Carbon Labeling for Construction Materials
Section 60016Rescission of Funding for Environmental and Climate Justice Block Grants
Section 60017Rescission of Funding for Esa Recovery Plans
Section 60018Rescission of Funding for Environmental and Climate Data Collection
Section 60019Rescission of Neighborhood Access and Equity Grant Program
Section 60020Rescission of Funding for Federal Building Assistance
Section 60021Rescission of Funding for Low-Carbon Materials for Federal Buildings
Section 60022Rescission of Funding for Gsa Emerging and Sustainable Technologies
Section 60023Rescission of Environmental Review Implementation Funds
Section 60024Rescission of Low-Carbon Transportation Materials Grants
Section 60025John F. Kennedy Center for the Performing Arts
Section 60026Project Sponsor Opt-In Fees for Environmental Reviews
Section 70001References to the Internal Revenue Code of 1986, Etc
Section 70101Extension and Enhancement of Reduced Rates
Section 70102Extension and Enhancement of Increased Standard Deduction
Section 70103Termination of Deduction for Personal Exemptions Other Than Temporary Senior Deduction
Section 70104Extension and Enhancement of Increased Child Tax Credit
Section 70105Extension and Enhancement of Deduction for Qualified Business Income
Section 70106Extension and Enhancement of Increased Estate and Gift Tax Exemption Amounts
Section 70107Extension of Increased Alternative Minimum Tax Exemption Amounts and Modification of Phaseout Thresholds
Section 70108Extension and Modification of Limitation on Deduction for Qualified Residence Interest
Section 70109Extension and Modification of Limitation on Casualty Loss Deduction
Section 70110Termination of Miscellaneous Itemized Deductions Other Than Educator Expenses
Section 70111Limitation on Tax Benefit of Itemized Deductions
Section 70112Extension and Modification of Qualified Transportation Fringe Benefits
Section 70113Extension and Modification of Limitation on Deduction and Exclusion for Moving Expenses
Section 70114Extension and Modification of Limitation on Wagering Losses
Section 70115Extension and Enhancement of Increased Limitation on Contributions to Able Accounts
Section 70116Extension and Enhancement of Savers Credit Allowed for Able Contributions
Section 70117Extension of Rollovers from Qualified Tuition Programs to Able Accounts Permitted
Section 70118Extension of Treatment of Certain Individuals Performing Services in the Sinai Peninsula and Enhancement to Include Additional Areas
Section 70119Extension and Modification of Exclusion from Gross Income of Student Loans Discharged on Account of Death or Disability
Section 70120Limitation on Individual Deductions for Certain State and Local Taxes, Etc
Section 70201No Tax on Tips
Section 70202No Tax on Overtime
Section 70203No Tax on Car Loan Interest
Section 70204Trump Accounts and Contribution Pilot Program
Section 70301Full Expensing for Certain Business Property
Section 70302Full Expensing of Domestic Research and Experimental Expenditures
Section 70303Modification of Limitation on Business Interest
Section 70304Extension and Enhancement of Paid Family and Medical Leave Credit
Section 70305Exceptions from Limitations on Deduction for Business Meals
Section 70306Increased Dollar Limitations for Expensing of Certain Depreciable Business Assets
Section 70307Special Depreciation Allowance for Qualified Production Property
Section 70308Enhancement of Advanced Manufacturing Investment Credit
Section 70309Spaceports Are Treated Like Airports under Exempt Facility Bond Rules
Section 70311Modifications Related to Foreign Tax Credit Limitation
Section 70312Modifications to Determination of Deemed Paid Credit for Taxes Properly Attributable to Tested Income
Section 70313Sourcing Certain Income from the Sale of Inventory Produced in the United States
Section 70321Modification of Deduction for Foreign-Derived Deduction Eligible Income and Net Cfc Tested Income
Section 70322Determination of Deduction Eligible Income
Section 70323Rules Related to Deemed Intangible Income
Section 70331Extension and Modification of Base Erosion Minimum Tax Amount
Section 70341Coordination of Business Interest Limitation with Interest Capitalization Provisions
Section 70342Definition of Adjusted Taxable Income for Business Interest Limitation
Section 70351Permanent Extension of Look-Thru Rule for Related Controlled Foreign Corporations
Section 70352Repeal of Election for 1-Month Deferral in Determination of Taxable Year of Specified Foreign Corporations
Section 70353Restoration of Limitation on Downward Attribution of Stock Ownership in Applying Constructive Ownership Rules
Section 70354Modifications to Pro Rata Share Rules
Section 70401Enhancement of Employer-Provided Child Care Credit
Section 70402Enhancement of Adoption Credit
Section 70403Recognizing Indian Tribal Governments for Purposes of Determining Whether a Child Has Special Needs for Purposes of the Adoption Credit
Section 70404Enhancement of the Dependent Care Assistance Program
Section 70405Enhancement of Child and Dependent Care Tax Credit
Section 70411Tax Credit for Contributions of Individuals to Scholarship Granting Organizations
Section 70412Exclusion for Employer Payments of Student Loans
Section 70413Additional Expenses Treated as Qualified Higher Education Expenses for Purposes of 529 Accounts
Section 70414Certain Postsecondary Credentialing Expenses Treated as Qualified Higher Education Expenses for Purposes of 529 Accounts
Section 70415Modification of Excise Tax on Investment Income of Certain Private Colleges and Universities
Section 70416Expanding Application of Tax on Excess Compensation Within Tax-Exempt Organizations
Section 70421Permanent Renewal and Enhancement of Opportunity Zones
Section 70422Permanent Enhancement of Low-Income Housing Tax Credit
Section 70423Permanent Extension of New Markets Tax Credit
Section 70424Permanent and Expanded Reinstatement of Partial Deduction for Charitable Contributions of Individuals Who Do Not Elect to Itemize
Section 704250.5 Percent Floor on Deduction of Contributions Made by Individuals
Section 704261-Percent Floor on Deduction of Charitable Contributions Made by Corporations
Section 70427Permanent Increase in Limitation on Cover Over of Tax on Distilled Spirits
Section 70428Nonprofit Community Development Activities in Remote Native Villages
Section 70429Adjustment of Charitable Deduction for Certain Expenses Incurred in Support of Native Alaskan Subsistence Whaling
Section 70430Exception to Percentage of Completion Method of Accounting for Certain Residential Construction Contracts
Section 70431Expansion of Qualified Small Business Stock Gain Exclusion
Section 70432Repeal of Revision to De Minimis Rules for Third Party Network Transactions
Section 70433Increase in Threshold for Requiring Information Reporting with Respect to Certain Payees
Section 70434Treatment of Certain Qualified Sound Recording Productions
Section 70435Exclusion of Interest on Loans Secured by Rural or Agricultural Real Property
Section 70436Reduction of Transfer and Manufacturing Taxes for Certain Devices
Section 70437Treatment of Capital Gains from the Sale of Certain Farmland Property
Section 70438Extension of Rules for Treatment of Certain Disaster-Related Personal Casualty Losses
Section 70439Restoration of Taxable Reit Subsidiary Asset Test
Section 70501Termination of Previously-Owned Clean Vehicle Credit
Section 70502Termination of Clean Vehicle Credit
Section 70503Termination of Qualified Commercial Clean Vehicles Credit
Section 70504Termination of Alternative Fuel Vehicle Refueling Property Credit
Section 70505Termination of Energy Efficient Home Improvement Credit
Section 70506Termination of Residential Clean Energy Credit
Section 70507Termination of Energy Efficient Commercial Buildings Deduction
Section 70508Termination of New Energy Efficient Home Credit
Section 70509Termination of Cost Recovery for Energy Property
Section 70510Modifications of Zero-Emission Nuclear Power Production Credit
Section 70511Termination of Clean Hydrogen Production Credit
Section 70512Termination and Restrictions on Clean Electricity Production Credit
Section 70513Termination and Restrictions on Clean Electricity Investment Credit
Section 70514Phase-Out and Restrictions on Advanced Manufacturing Production Credit
Section 70515Restriction on the Extension of Advanced Energy Project Credit Program
Section 70521Extension and Modification of Clean Fuel Production Credit
Section 70522Restrictions on Carbon Oxide Sequestration Credit
Section 70523Intangible Drilling and Development Costs Taken into Account for Purposes of Computing Adjusted Financial Statement Income
Section 70524Income from Hydrogen Storage, Carbon Capture, Advanced Nuclear, Hydropower, and Geothermal Energy Added to Qualifying Income of Certain Publicly Traded Partnerships
Section 70525Allow for Payments to Certain Individuals Who Dye Fuel
Section 70531Modifications to De Minimis Entry Privilege for Commercial Shipments
Section 70601Modification and Extension of Limitation on Excess Business Losses of Noncorporate Taxpayers
Section 70602Treatment of Payments from Partnerships to Partners for Property or Services
Section 70603Excessive Employee Remuneration from Controlled Group Members and Allocation of Deduction
Section 70604Excise Tax on Certain Remittance Transfers
Section 70605Enforcement Provisions with Respect to Covid-Related Employee Retention Credits
Section 70606Social Security Number Requirement for American Opportunity and Lifetime Learning Credits
Section 70607Task Force on the Replacement of Direct File
Section 71101Moratorium on Implementation of Rule Relating to Eligibility and Enrollment in Medicare Savings Programs
Section 71102Moratorium on Implementation of Rule Relating to Eligibility and Enrollment for Medicaid, Chip, and the Basic Health Program
Section 71103Reducing Duplicate Enrollment under the Medicaid and Chip Programs
Section 71104Ensuring Deceased Individuals Do Not Remain Enrolled
Section 71105Ensuring Deceased Providers Do Not Remain Enrolled
Section 71106Payment Reduction Related to Certain Erroneous Excess Payments under Medicaid
Section 71107Eligibility Redeterminations
Section 71108Revising Home Equity Limit for Determining Eligibility for Long-Term Care Services under the Medicaid Program
Section 71109Alien Medicaid Eligibility
Section 71110Expansion Fmap for Emergency Medicaid
Section 71111Moratorium on Implementation of Rule Relating to Staffing Standards for Long-Term Care Facilities under the Medicare and Medicaid Programs
Section 71112Reducing State Medicaid Costs
Section 71113Federal Payments to Prohibited Entities
Section 71114Sunsetting Increased Fmap Incentive
Section 71115Provider Taxes
Section 71116State Directed Payments
Section 71117Requirements Regarding Waiver of Uniform Tax Requirement for Medicaid Provider Tax
Section 71118Requiring Budget Neutrality for Medicaid Demonstration Projects under Section 1115
Section 71119Requirement for States to Establish Medicaid Community Engagement Requirements for Certain Individuals
Section 71120Modifying Cost Sharing Requirements for Certain Expansion Individuals under the Medicaid Program
Section 71121Making Certain Adjustments to Coverage of Home or Community-Based Services under Medicaid
Section 71201Limiting Medicare Coverage of Certain Individuals
Section 71202Temporary Payment Increase under the Medicare Physician Fee Schedule to Account for Exceptional Circumstances
Section 71203Expanding and Clarifying the Exclusion for Orphan Drugs under the Drug Price Negotiation Program
Section 71301Permitting Premium Tax Credit Only for Certain Individuals
Section 71302Disallowing Premium Tax Credit During Periods of Medicaid Ineligibility Due to Alien Status
Section 71303Requiring Verification of Eligibility for Premium Tax Credit
Section 71304Disallowing Premium Tax Credit in Case of Certain Coverage Enrolled in During Special Enrollment Period
Section 71305Eliminating Limitation on Recapture of Advance Payment of Premium Tax Credit
Section 71306Permanent Extension of Safe Harbor for Absence of Deductible for Telehealth Services
Section 71307Allowance of Bronze and Catastrophic Plans in Connection with Health Savings Accounts
Section 71308Treatment of Direct Primary Care Service Arrangements
Section 71401Rural Health Transformation Program
Section 72001Modification of Limitation on the Public Debt
Section 73001Ending Unemployment Payments to Jobless Millionaires
Section 80001Exemption of Certain Assets
Section 81001Establishment of Loan Limits for Graduate and Professional Students and Parent Borrowers; Termination of Graduate and Professional Plus Loans
Section 82001Loan Repayment
Section 82002Deferment; Forbearance
Section 82003Loan Rehabilitation
Section 82004Public Service Loan Forgiveness
Section 82005Student Loan Servicing
Section 83001Eligibility
Section 83002Workforce Pell Grants
Section 83003Pell Shortfall
Section 83004Federal Pell Grant Exclusion Relating to Other Grant Aid
Section 84001Ineligibility Based on Low Earning Outcomes
Section 85001Delay of Rule Relating to Borrower Defense to Repayment
Section 85002Delay of Rule Relating to Closed School Discharges
Section 86001Garden of Heroes
Section 87001Potential Sponsor Vetting for Unaccompanied Alien Children Appropriation
Section 90001Border Infrastructure and Wall System
Section 90002U.S. Customs and Border Protection Personnel, Fleet Vehicles, and Facilities
Section 90003Detention Capacity
Section 90004Border Security, Technology, and Screening
Section 90005State and Local Assistance
Section 90006Presidential Residence Protection
Section 90007Department of Homeland Security Appropriations for Border Support
Section 90101Fehb Improvements
Section 90102Pandemic Response Accountability Committee
Section 90103Appropriation for the Office of Management and Budget
Section 100001Applicability of the Immigration Laws
Section 100002Asylum Fee
Section 100003Employment Authorization Document Fees
Section 100004Immigration Parole Fee
Section 100005Special Immigrant Juvenile Fee
Section 100006Temporary Protected Status Fee
Section 100007Visa Integrity Fee
Section 100008Form I-94 Fee
Section 100009Annual Asylum Fee
Section 100010Fee Relating to Renewal and Extension of Employment Authorization for Parolees
Section 100011Fee Relating to Renewal or Extension of Employment Authorization for Asylum Applicants
Section 100012Fee Relating to Renewal and Extension of Employment Authorization for Aliens Granted Temporary Protected Status
Section 100013Fees Relating to Applications for Adjustment of Status
Section 100014Electronic System for Travel Authorization Fee
Section 100015Electronic Visa Update System Fee
Section 100016Fee for Aliens Ordered Removed in Absentia
Section 100017Inadmissible Alien Apprehension Fee
Section 100018Amendment to Authority to Apply for Asylum
Section 100051Appropriation for the Department of Homeland Security
Section 100052Appropriation for U.S. Immigration and Customs Enforcement
Section 100053Appropriation for Federal Law Enforcement Training Centers
Section 100054Appropriation for the Department of Justice
Section 100055Bridging Immigration-Related Deficits Experienced Nationwide Reimbursement Fund
Section 100056Appropriation for the Bureau of Prisons
Section 100057Appropriation for the United States Secret Service
Section 100101Appropriation to the Administrative Office of the United States Courts
Section 100102Appropriation to the Federal Judicial Center
Section 100201Extension of Fund
Section 100202Claims Relating to Atmospheric Testing
Section 100203Claims Relating to Uranium Mining
Section 100204Claims Relating to Manhattan Project Waste
Section 100205Limitations on Claims
How to cite this
- The document itself
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, 139 Stat. 72 (2025).
https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm - This page
Provide for reconciliation pursuant to title II of H. Con. Res. 14, indexed section by section. Read the Mandate, https://readthemandate.org/pl-119-21/ (retrieved August 26, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
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