HR 1
An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
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Bill overview
This bill makes permanent several key provisions of the 2017 Tax Cuts and Jobs Act, primarily benefiting American families and rural communities. It extends tax deductions for individuals and businesses, increases the child tax credit, and provides additional support for agricultural production. The bill also includes provisions related to healthcare, including expanding access to health savings accounts and modifying eligibility requirements for the premium tax credit for lawfully present immigrants. Furthermore, it addresses issues related to federal debt, spectrum auctions, and regulatory oversight.
Key provisions
- Makes permanent individual income tax rates from the 2017 Tax Cuts and Jobs Act.
- Increases the standard deduction and temporarily enhances the child tax credit.
- Expands eligibility for health savings accounts (HSAs) to include certain individuals with direct primary care services and those with bronze-level health insurance.
- Modifies eligibility requirements for the premium tax credit for lawfully present immigrants.
- Establishes a new tax deduction for qualified tip income for workers earning less than $160,000.
- Increases the limit on the amount of debt that can be issued by the United States.
- Directs the Federal Communications Commission to auction spectrum for mobile broadband.
- Modifies the regulatory framework for artificial intelligence and information technology modernization.
Who is affected
- Individual taxpayers
- Families
- Farmers and ranchers
Sponsors
Official sponsors from legislative records.
Primary sponsor
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119th CONGRESS — 1st Session
H. R. 1
IN THE HOUSE OF REPRESENTATIVES
A BILL
To provide for reconciliation pursuant to title II of H. Con. Res. 14.
This Act may be cited as the One Big Beautiful Bill Act
.
The table of contents for this Act is as follows:
The One, Big, Beautiful Bill
Section 3(u) of the Food and Nutrition Act of 2008 (7 U.S.C. 2012(u)) is amended to read as follows:
Thrifty food plan
means the diet required to feed a family of 4 persons consisting of a man and a woman 20 through 50, a child 6 through 8, and a child 9 through 11 years of age, based on relevant market baskets that shall only be changed pursuant to paragraph (3). The cost of such diet shall be the basis for uniform allotments for all households regardless of their actual composition. The Secretary shall only adjust the cost of the diet as specified in paragraphs (2) and (4).
The Secretary shall make household-size adjustments based on the following ratios of household size as a percentage of the maximum 4-person allotment:
For a 1-person household, 30 percent.
For a 2-person household, 55 percent.
For a 3-person household, 79 percent.
For a 4-person household, 100 percent.
For a 5-person household, 119 percent.
For a 6-person household, 143 percent.
For a 7-person household, 158 percent.
For an 8-person household, 180 percent.
For a 9-person household, 203 percent.
For a 10-person household, 224 percent.
For households with more than 10 persons, such adjustment for each additional person shall be 224 percent plus the product of 21 percent and the difference in the number of persons in the household and 10.
Not earlier than October 1, 2028, and at not more frequently than 5-year intervals thereafter, the Secretary may reevaluate the market baskets of the thrifty food plan taking into consideration current food prices, food composition data, consumption patterns, and dietary guidance.
Prior to any update of the market baskets of the thrifty food plan based on a reevaluation pursuant to subparagraph (A), the methodology and results of any such revelation shall be published in the Federal Register with an opportunity for comment of not less than 60 days.
The Secretary shall not increase the cost of the thrifty food plan based on a reevaluation or update under this paragraph.
adjust the cost of the thrifty food plan to reflect changes in the Consumer Price Index for All Urban Consumers, published by the Bureau of Labor Statistics of the Department of Labor, for the most recent 12-month period ending in June;
make cost adjustments in the thrifty food plan for urban and rural parts of Hawaii and urban and rural parts of Alaska to reflect the cost of food in urban and rural Hawaii and urban and rural Alaska provided such cost adjustment shall not exceed the rate of increase described in the Consumer Price Index for All Urban Consumers, published by the Bureau of Labor Statistics of the Department of Labor, for the most recent 12-month period ending in June; and
make cost adjustments in the separate thrifty food plans for Guam and the Virgin Islands of the United States to reflect the cost of food in those States, but not to exceed the cost of food in the 50 States and the District of Columbia, provided that such cost adjustment shall not exceed the rate of increase described in the Consumer Price Index for All Urban Consumers, published by the Bureau of Labor Statistics of the Department of Labor, for the most recent 12-month period ending in June.
medically certified as physically or mentally unfit for employment;
a parent or other member of a household with responsibility for a dependent child under 7 years of age;
otherwise exempt under subsection (d)(2);
a pregnant woman;
currently homeless;
a veteran;
24 years of age or younger and was in foster care under the responsibility of a State on the date of attaining 18 years of age or such higher age as the State has elected under section 475(8)(B)(iii) of the Social Security Act (42 U.S.C. 675(8)(B)(iii)); or
responsible for a dependent child 7 years of age or older and is married to, and resides with, an individual who is in compliance with the requirements of paragraph (2).
The exceptions in subparagraphs (F) through (H) shall cease to have effect on October 1, 2030.
Section 6(o) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(o)) is amended—
by amending paragraph (4)(A) to read as follows:
On the request of a State agency and with the support of the chief executive officer of the State, the Secretary may waive the applicability of paragraph (2) for not more than 12 consecutive months to any group of individuals in the State if the Secretary makes a determination that the county, or county-equivalent (as recognized by the Census Bureau) in which the individuals reside has an unemployment rate of over 10 percent.
in paragraph (6)(F) by striking 8 percent
and inserting 1 percent
.
Section 5(e)(6)(C)(iv)(I) of the of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(e)(6)(C)(iv)(I)) is amended by inserting with an elderly or disabled member
after households
.
Section 2605(f)(2)(A) of the Low-Income Home Energy Assistance Act is amended by inserting received by a household with an elderly or disabled member
before , consistent with section 5(e)(6)(C)(iv)(I)
.
Section 5(k)(4) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(k)(4)) is amended—
in subparagraph (A) by inserting without an elderly or disabled member
after household
the 1st place it appears; and
in subparagraph (B) by inserting with an elderly or disabled member
after household
the 1st place it appears.
Section 5(e)(6) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(e)(6)) is amended by adding at the end the following:
Service fees associated with internet connection, including, but not limited to, monthly subscriber fees (i.e., the base rate paid by the household each month in order to receive service, which may include high-speed internet), taxes and fees charged to the household by the provider that recur on regular bills, the cost of modem rentals, and fees charged by the provider for initial installation, shall not be used in computing the excess shelter expense deduction.
by striking (a) Subject to
and inserting the following:
by adding at the end the following:
Subject to subparagraph (B), the Federal share of the cost of allotments described in paragraph (1) in a fiscal year shall be—
for each of fiscal years 2026 and 2027, 100 percent; and
for fiscal year 2028 and each fiscal year thereafter, 95 percent.
for each of fiscal years 2026 and 2027, 0 percent; and
for fiscal year 2028 and each fiscal year thereafter, 5 percent.
Beginning in fiscal year 2028, any State that has a payment error rate, as defined in section 16, for the most recent complete fiscal year for which data is available, of—
equal to or greater than 6 percent but less than 8 percent, shall have its Federal share of the cost of allotments described in paragraph (1) for the current fiscal year equal 85 percent, and its State share equal 15 percent;
Section 16(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 2025(a)) is amended by striking 50 per centum
and inserting 25 percent
.
Section 6(d) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(d)) is amended—
over the age of 15 and under the age of 60and inserting
over the age of 17 and under the age of 65; and
in paragraph (2)—
by striking child under age six
and inserting child under age seven
; and
by striking between 1 and 6 years of age
and inserting between 1 and 7 years of age
.
Section 11(x)(2) of the Food and Nutrition Act of 2008 (7 U.S.C. 2020(x)(2)) is amended by adding at the end the following:
Section 16(c)(1)(A)(ii) of the Food and Nutrition Act of 2008 (7 U.S.C. 2025(c)(1)(A)(ii)) is amended—
in subclause (I), by striking and
at the end;
in subclause (II)—
by striking fiscal year thereafter
and inserting of fiscal years 2015 through 2025
; and
by striking the period at the end and inserting ; and
; and
by adding at the end the following:
The Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.) is amended by striking section 28 (7 U.S.C. 2036a).
Section 6(f) of the Food and Nutrition Act of 2008 (7 U.S.C. 2015(f)) is amended—
in the 1st sentence—
by striking No
and inserting In addition to the limitations on eligibility in the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, no
; and
by striking ; or (C) an alien who entered the United States prior to June 30, 1948, or such subsequent date as is enacted by law, has continuously maintained his or her residence in the United States since then, and is not ineligible for citizenship, but who is deemed to be lawfully admitted for permanent residence as a result of an exercise of discretion by the Attorney General pursuant to section 249 of the Immigration and Nationality Act (8 U.S.C. 1259); or (D) an alien who has qualified for conditional entry pursuant to sections 207 and 208 of the Immigration and Nationality Act (8 U.S.C. 1157 and 1158); or (E) an alien who is lawfully present in the United States as a result of an exercise of discretion by the Attorney General for emergent reasons or reasons deemed strictly in the public interest pursuant to section 212(d)(5) of the Immigration and Nationality Act (8 U.S.C. 1182(d)(5)); or (F) an alien within the United States as to whom the Attorney General has withheld deportation pursuant to section 243 of the Immigration and Nationality Act (8 U.S.C. 1253(h))
; and
in the 2d sentence by striking clauses (B) through (F)
and inserting paragraph (2)(B)
.
Section 203D(d)(5) of the Emergency Food Assistance Act of 1983 (7 U.S.C. 7507(d)(5)) is amended by striking 2024
and inserting 2031
.
reference price, with respect to a covered commodity for a crop year, means the following:
For corn, $4.10 per bushel.
For grain sorghum, $4.40 per bushel.
For barley, $5.45 per bushel.
For oats, $2.65 per bushel.
For long grain rice, $16.90 per hundredweight.
For medium grain rice, $16.90 per hundredweight.
For soybeans, $10.00 per bushel.
For other oilseeds, $23.75 per hundredweight.
For peanuts, $630.00 per ton.
For dry peas, $13.10 per hundredweight.
For lentils, $23.75 per hundredweight.
For small chickpeas, $22.65 per hundredweight.
For large chickpeas, $25.65 per hundredweight.
For seed cotton, $0.42 per pound.
in subsection (d)(3)(A), by striking 2023
and inserting 2031
; and
As soon as practicable after the date of enactment of this subsection, and notwithstanding subsection (a), the Secretary shall provide notice to owners of eligible farms pursuant to paragraph (4) and allocate to those eligible farms a total of not more than an additional 30,000,000 base acres in the manner provided in this subsection.
The notice under paragraph (1) shall include the following:
Information that the allocation is occurring.
Information regarding the eligibility of the farm for an allocation of base acres under paragraph (4).
Information regarding how an owner may appeal a determination of ineligibility for an allocation of base acres under paragraph (4) through an appeals process established by the Secretary.
An owner of a farm that is eligible to receive an allocation of base acres may elect to not receive that allocation by notifying the Secretary.
Subject to subparagraph (D), effective beginning with the 2026 crop year, a farm is eligible to receive an allocation of base acres if, with respect to the farm, the amount described in subparagraph (B) exceeds the amount described in subparagraph (C).
The amount described in this subparagraph, with respect to a farm, is the sum of—
the 5-year average of—
the acreage planted on the farm to all covered commodities for harvest, grazing, haying, silage or other similar purposes for the 2019 through 2023 crop years; and
any acreage on the farm that the producers were prevented from planting during the 2019 through 2023 crop years to covered commodities because of drought, flood, or other natural disaster, or other condition beyond the control of the producers, as determined by the Secretary; plus
the lesser of—
15 percent of the total acres on the farm; and
the 5-year average of—
the acreage planted on the farm to eligible noncovered commodities for harvest, grazing, haying, silage, or other similar purposes for the 2019 through 2023 crop years; and
any acreage on the farm that the producers were prevented from planting during the 2019 through 2023 crop years to eligible noncovered commodities because of drought, flood, or other natural disaster, or other condition beyond the control of the producers, as determined by the Secretary.
The amount described in this subparagraph, with respect to a farm, is the total number of base acres for covered commodities on the farm (excluding unassigned crop base), as in effect on September 30, 2024.
In the case of a farm for which the amount determined under clause (i) of subparagraph (B) is equal to zero, that farm shall be ineligible to receive an allocation of base acres under this subsection.
In this paragraph, the term acreage planted on the farm to eligible noncovered commodities means acreage planted on a farm to commodities other than covered commodities, trees, bushes, vines, grass, or pasture (including cropland that was idle or fallow), as determined by the Secretary.
Subject to paragraphs (4) and (7), the number of base acres allocated to an eligible farm shall—
be equal to the difference obtained by subtracting the amount determined under subparagraph (C) of paragraph (4) from the amount determined under subparagraph (B) of that paragraph; and
include unassigned crop base.
The Secretary shall allocate the number of base acres under paragraph (5) among those covered commodities planted on the farm at any time during the 2019 through 2023 crop years.
The allocation of additional base acres for covered commodities shall be in proportion to the ratio of—
the 5-year average of—
the acreage planted on the farm to each covered commodity for harvest, grazing, haying, silage, or other similar purposes for the 2019 through 2023 crop years; and
any acreage on the farm that the producers were prevented from planting during the 2019 through 2023 crop years to that covered commodity because of drought, flood, or other natural disaster, or other condition beyond the control of the producers, as determined by the Secretary; to
the 5-year average determined under paragraph (4)(B)(i).
For the purpose of determining a 5-year acreage average under subparagraph (B) for a farm, the Secretary shall not exclude any crop year in which a covered commodity was not planted.
For the purpose of determining under subparagraph (B) the acreage on a farm that producers planted or were prevented from planting during the 2019 through 2023 crop years to covered commodities, if the acreage that was planted or prevented from being planted was devoted to another covered commodity in the same crop year (other than a covered commodity produced under an established practice of double cropping), the owner may elect the covered commodity to be used for that crop year in determining the 5-year average, but may not include both the initial covered commodity and the subsequent covered commodity.
The allocation of additional base acres among covered commodities on a farm under this paragraph may not result in a total number of base acres for the farm in excess of the total number of acres on the farm.
In carrying out this subsection, if the total number of eligible acres allocated to base acres across all farms in the United States under this subsection would exceed 30,000,000 acres, the Secretary shall apply an across-the-board, pro-rata reduction to the number of eligible acres to ensure the number of allocated base acres under this subsection is equal to 30,000,000 acres.
Beginning with crop year 2026, for the purpose of making price loss coverage payments under section 1116, the Secretary shall establish payment yields to base acres allocated under this subsection equal to—
the payment yield established on the farm for the applicable covered commodity; and
if no such payment yield for the applicable covered commodity exists, a payment yield—
equal to the average payment yield for the covered commodity for the county in which the farm is situated; or
determined pursuant to section 1113(c).
In the case of a farm for which the owner on the date of enactment of this subsection was not the owner for the 2019 through 2023 crop years, the Secretary shall use the planting history of the prior owner or owners of that farm for purposes of determining—
eligibility under paragraph (4);
eligible acres under paragraph (5); and
the allocation of acres under paragraph (6).
in subsection (a), in the matter preceding paragraph (1) by striking 2023
and inserting 2031
; and
in subsection (c)—
in the matter preceding paragraph (1), by striking 2014 crop year or the 2019 crop year, as applicable
and inserting 2014 crop year, 2019 crop year, or 2026 crop year, as applicable
;
in paragraph (1), by striking 2014 crop year or the 2019 crop year, as applicable,
and inserting 2014 crop year, 2019 crop year, or 2026 crop year, as applicable,
; and
in paragraph (2)—
in subparagraph (A), by striking and
at the end;
in subparagraph (B), by striking the period at the end and inserting ; and
; and
by adding at the end the following:
the same coverage for each covered commodity on the farm for the 2026 through 2031 crop years as was applicable for the 2024 crop year.
2023and inserting
2031;
in subsection (c)(1)(B)—
in the subparagraph heading, by striking 2023
and inserting 2031
; and
in the matter preceding clause (i), by striking 2023
and inserting 2031
;
2025and inserting
2031; and
in subsection (g), by striking 2012 through 2016
each place it appears and inserting 2017 through 2021
.
Section 1117 of the Agricultural Act of 2014 (7 U.S.C. 9017) is amended—
in subsection (a), in the matter preceding paragraph (1), by striking 2023
and inserting 2031
;
in subsection (c)—
for each of the 2014 through 2024 crop years and 90 percent of the benchmark revenue for each of the 2025 through 2031 crop yearsbefore the period at the end;
by striking 2023
each place it appears and inserting 2031
; and
in paragraph (4)(B), in the subparagraph heading, by striking 2023
and inserting 2031
;
by amending subsection (d)(1)(B) to read as follows:
for each of the crop years 2014 through 2024, 10 percent of the benchmark revenue for the crop year applicable under subsection (c); and
in subsections (e), (g)(5), and (i)(5), by striking 2023
each place it appears and inserting 2031
.
Section 1001 of the Food Security Act of 1985 (7 U.S.C. 1308) is amended—
The term qualified pass-through entity means—
a partnership (within the meaning of subchapter K of chapter 1 of the Internal Revenue Code of 1986);
an S corporation (as defined in section 1361 of that Code);
a limited liability company that does not affirmatively elect to be treated as a corporation; and
a joint venture or general partnership.
in subsections (b) and (c), by striking except a joint venture or general partnership
each place it appears and inserting except a qualified pass-through entity
; and
in subsection (d), by striking subtitle B
and all that follows through the end and inserting title I of the Agricultural Act of 2014.
.
Section 1001(e)(3)(B)(ii) of the Food Security Act of 1985 (7 U.S.C. 1308(e)(3)(B)(ii)) is amended—
in the clause heading, by striking joint ventures and general partnerships
and inserting qualified pass-through entities
;
by striking a joint venture or a general partnership
and inserting a qualified pass-through entity
;
by striking joint ventures and general partnerships
and inserting qualified pass-through entities
; and
by striking the joint venture or general partnership
and inserting the qualified pass-through entity
.
Section 1001A(b)(2) of the Food Security Act of 1985 (7 U.S.C. 1308–1(b)(2)) is amended—
in a general partnership, a participant in a joint ventureeach place it appears and inserting
a qualified pass-through entity; and
a general partnership, joint venture, or similar entityand inserting
a qualified pass-through entity or a similar entity.
Section 1001B(d) of the Food Security Act of 1985 (7 U.S.C. 1308–2(d)) is amended by striking partnerships and joint ventures
and inserting qualified pass-through entities
.
Section 1001D(d) of the Food Security Act of 1985 (7 U.S.C. 1308–3a(d)) is amended by striking , general partnership, or joint venture
each place it appears.
Section 1001 of the Food Security Act of 1985 (7 U.S.C. 1308) is amended—
in subsection (b)—
Theand inserting
Subject to subsection (i), the; and
$125,000and inserting
$155,000;
in subsection (c)—
Theand inserting
Subject to subsection (i), the; and
$125,000and inserting
$155,000; and
by adding at the end the following:
For the 2025 crop year and each crop year thereafter, the Secretary shall annually adjust the amounts described in subsections (b) and (c) for inflation based on the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.
Section 1001D(b) of the Food Security Act of 1985 (7 U.S.C. 1308–3a(b)) is amended—
in paragraph (1), by striking paragraph (3)
and inserting paragraphs (3) and (4)
; and
by adding at the end the following:
In this paragraph:
The term excepted payment or benefit means—
a payment or benefit under subtitle E of title I of the Agricultural Act of 2014 (7 U.S.C. 9081 et seq.);
a payment or benefit under section 196 of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. 7333); and
a payment or benefit described in paragraph (2)(C) received on or after October 1, 2024.
In the case of an excepted payment or benefit, the limitation established by paragraph (1) shall not apply to a person or legal entity during a crop, fiscal, or program year, as appropriate, if greater than or equal to 75 percent of the average gross income of the person or legal entity derives from farming, ranching, or silviculture activities.
2023and inserting
2031.
in subsection (b)—
2023and inserting
2025; and
in the matter preceding paragraph (1), by striking 2023
and inserting 2025
;
by redesignating subsection (c) and (d) as subsections (d) and (e), respectively;
by inserting after subsection (b) the following:
For purposes of each of the 2026 through 2031 crop years, the loan rate for a marketing assistance loan under section 1201 for a loan commodity shall be equal to the following:
In the case of wheat, $3.72 per bushel.
In the case of corn, $2.42 per bushel.
In the case of grain sorghum, $2.42 per bushel.
In the case of barley, $2.75 per bushel.
In the case of oats, $2.20 per bushel.
In the case of upland cotton, $0.55 per pound.
In the case of extra long staple cotton, $1.00 per pound.
In the case of long grain rice, $7.70 per hundredweight.
In the case of medium grain rice, $7.70 per hundredweight.
In the case of soybeans, $6.82 per bushel.
In the case of other oilseeds, $11.10 per hundredweight for each of the following kinds of oilseeds:
Sunflower seed.
Rapeseed.
Canola.
Safflower.
Flaxseed.
Mustard seed.
Crambe.
Sesame seed.
Other oilseeds designated by the Secretary.
In the case of dry peas, $6.87 per hundredweight.
In the case of lentils, $14.30 per hundredweight.
In the case of small chickpeas, $11.00 per hundredweight.
In the case of large chickpeas, $15.40 per hundredweight.
In the case of graded wool, $1.60 per pound.
In the case of nongraded wool, $0.55 per pound.
In the case of mohair, $5.00 per pound.
In the case of honey, $1.50 per pound.
In the case of peanuts, $390 per ton.
in subsection (d) (as so redesignated), by striking (a)(11) and (b)(11)
and inserting (a)(11), (b)(11), and (c)(11)
; and
by amending subsection (e) (as so redesignated) to read as follows:
for seed cotton, $0.30 per pound; and
for corn, $3.30 per bushel.
by striking Effective
and inserting the following:
Effective
in paragraph (1) (as so designated), by striking 2023
and inserting 2025
; and
by adding at the end the following:
Effective for each of the 2026 through 2031 crop years, the Secretary shall make cotton storage payments for upland cotton and extra long staple cotton available in the same manner as the Secretary provided storage payments for the 2006 crop of upland cotton, except that the payment rate shall be equal to the lesser of—
the submitted tariff rate for the current marketing year; and
in the case of storage in—
California or Arizona, a payment rate of $4.90; and
any other State, a payment rate of $3.00.
Section 1205(a)(2)(B) of the Agricultural Act of 2014 (7 U.S.C. 9035(a)(2)(B)) is amended by striking 2023
and inserting 2031
.
Section 1206 of the Agricultural Act of 2014 (7 U.S.C. 9036) is amended, in subsections (a) and (d), by striking 2023
each place it appears and inserting 2031
.
2026and inserting
2032.
2023each place it appears and inserting
2031.
Section 1204 of the Agricultural Act of 2014 (7 U.S.C. 9034) is amended—
in subsection (b)—
by redesignating paragraph (1) as subparagraph (A) and indenting appropriately;
in the matter preceding subparagraph (A) (as so redesignated), by striking The Secretary
and inserting the following:
The Secretary
by striking paragraph (2) and inserting the following:
in the case of long grain rice and medium grain rice, the prevailing world market price for the commodity, as determined and adjusted by the Secretary in accordance with this section; or
in the case of upland cotton, the lowest prevailing world market price for the commodity, as determined and adjusted by the Secretary in accordance with this section, during the 30-day period following the day on which the producer repays the marketing assistance loan.
in subsection (c)—
; and;
by striking at the loan rate
and inserting the following:
at a rate that is the lesser of—
the loan rate
by adding at the end the following:
in subsection (d)—
in paragraph (1), by striking and medium grain rice
and inserting medium grain rice, and extra long staple cotton
;
in the matter preceding subparagraph (A) (as so redesignated), by striking For purposes
and inserting the following:
For purposes
by adding at the end the following:
In the case of upland cotton, for any period when price quotations for Middling (M) 13/32-inch cotton are available, the formula under paragraph (1)(A) shall be based on the average of the 3 lowest-priced growths that are quoted.
in subsection (e)—
extra long staple cotton,after
Upland cotton,;
in paragraph (2)—
Uplandbefore
Cotton; and
in subparagraph (B), in the matter preceding clause (i), by striking 2024
and inserting 2032
;
by redesignating paragraph (3) as paragraph (4); and
by inserting after paragraph (2) the following:
The prevailing world market price for extra long staple cotton determined under subsection (d)—
shall be adjusted to United States quality and location, with the adjustment to include the average costs to market the commodity, including average transportation costs, as determined by the Secretary; and
may be further adjusted, during the period beginning on the date of enactment of this paragraph and ending on July 31, 2032, if the Secretary determines the adjustment is necessary—
to minimize potential loan forfeitures;
to minimize the accumulation of stocks of extra long staple cotton by the Federal Government;
to ensure that extra long staple cotton produced in the United States can be marketed freely and competitively, both domestically and internationally; and
to ensure an appropriate transition between current-crop and forward-crop price quotations, except that the Secretary may use forward-crop price quotations prior to July 31 of a marketing year only if—
there are insufficient current-crop price quotations; and
the forward-crop price quotation is the lowest such quotation available.
Section 1207(c) of the Agricultural Act of 2014 (7 U.S.C. 9037(c)) is amended by striking paragraph (2) and inserting the following:
The value of the assistance provided under paragraph (1) shall be—
for the period beginning on August 1, 2013, and ending on July 31, 2025, 3 cents per pound; and
beginning on August 1, 2025, 5 cents per pound.
in subsection (a)—
in paragraph (4), by striking and
at the end;
in paragraph (5), by striking 2023 crop years.
and inserting 2024 crop years; and
; and
by adding at the end the following:
24.00 cents per pound for raw cane sugar for each of the 2025 through 2031 crop years.
in subsection (b)—
in paragraph (1), by striking and
at the end;
in paragraph (2), by striking 2023 crop years.
and inserting 2024 crop years; and
; and
by adding at the end the following:
a rate that is equal to 136.55 percent of the loan rate per pound of raw cane sugar under subsection (a)(6) for each of the 2025 through 2031 crop years.
in subsection (i), by striking 2023
and inserting 2031
.
by striking subsection (a) and inserting the following:
Notwithstanding any other provision of law, for the 2025 crop year and each subsequent crop year, the Commodity Credit Corporation shall establish rates for the storage of forfeited sugar in an amount that is not less than—
in the case of raw cane sugar, 27 cents per hundredweight per month.
in subsection (b)—
in the subsection heading, by striking Subsequent
and inserting Prior
; and
by striking and subsequent
and inserting through 2024
.
Section 359b(a)(1) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1359bb(a)(1)) is amended by striking 2023
and inserting 2031
.
by striking In the case
and inserting the following:
by adding at the end the following:
by redesignating subparagraphs (A) through (C) as clauses (i) through (iii), respectively, and indenting appropriately;
in the matter preceding clause (i) (as so redesignated), by striking If the Secretary determines that a sugar beet processor who has been allocated a share of the beet sugar allotment will be unable to market that allocation
and inserting the following:
by adding at the end the following:
make an initial determination following the publication of the World Agricultural Supply and Demand Estimates (in this subparagraph referred to as WASDE
) approved by the World Agricultural Outlook Board for the month of January that is applicable to the crop year for which a determination under subparagraph (A) is made; and
provide for an initial reassignment under subparagraph (A)(i) not later than 30 days after the date of the announcement of such WASDE.
determine which countries do not intend to fulfill their allocation for the quota year; and
reallocate any forecasted shortfall in the fulfillment of the tariff-rate quotas as soon as practicable.
Subject to paragraph (3), not later than March 1 of a quota year, the United States Trade Representative, in consultation with the Secretary, shall reallocate any additional forecasted shortfall in the fulfillment of the tariff-rate quotas for raw cane sugar established under subsection (a)(1) for that quota year.
the Agreement Suspending the Countervailing Duty Investigation on Sugar from Mexico, signed December 19, 2014, is terminated; and
no countervailing duty order under subtitle A of title VII of the Tariff Act of 1930 (19 U.S.C. 1671 et seq.) is in effect with respect to sugar from Mexico.
sugar beet producers and processors;
producers and processors of sugar cane; and
refiners of raw cane sugar.
Not later than 180 days after the date of enactment of this subsection, the Secretary shall conduct a study on whether the establishment of additional terms and conditions with respect to refined sugar imports is necessary and appropriate.
In conducting the study under subparagraph (A), the Secretary shall examine the following:
The need for—
defining refined sugar
as having a minimum polarization of 99.8 degrees or higher;
establishing a standard for color- or reflectance-based units for refined sugar such as those utilized by the International Commission of Uniform Methods of Sugar Analysis;
prescribing specifications for packaging type for refined sugar;
prescribing specifications for transportation modes for refined sugar;
requiring affidavits or other evidence that sugar imported as refined sugar will not undergo further refining in the United States;
prescribing appropriate terms and conditions to avoid the circumvention of Federal laws relating to any sugar imports; and
establishing other definitions, terms and conditions, or other requirements.
Whether, based on the needs described in clause (i) and the impact described in clause (ii), the establishment of additional terms and conditions is appropriate.
In conducting the study under subparagraph (A), the Secretary shall consult with representatives of the domestic sugar industry, users of refined sugar, and relevant State and Federal agencies.
Not later than 1 year after the date of enactment of this subsection, the Secretary shall submit to the Committee on Agriculture of the House of Representatives and the Committee on Agriculture, Nutrition, and Forestry of the Senate a report that describes the findings of the study conducted under subparagraph (A).
The Secretary may issue regulations under subparagraph (A) if the regulations—
do not have an adverse impact on the domestic sugar industry; and
by striking Before
and inserting Notwithstanding any other provision of law, before
; and
by striking if there is an
and inserting for the sole purpose of responding directly to an
.
2023and inserting
2031.
Section 1401(8) of the Agricultural Act of 2014 (7 U.S.C. 9051(8)) is amended by striking when the participating dairy operation first registers to participate in dairy margin coverage
.
Section 1405 of the Agricultural Act of 2014 (7 U.S.C. 9055) is amended—
by amending subsection (a) to read as follows:
Except as provided in subsection (b), the production history of a dairy operation for dairy margin coverage is equal to the highest annual milk marketings of the participating dairy operation during any one of the 2021, 2022, or 2023 calendar years.
by amending subsection (b) to read as follows:
5,000,000and inserting
6,000,000each place it appears.
Section 1407(b) of the Agricultural Act of 2014 (7 U.S.C. 9057(b)) is amended—
in the heading, by striking 5,000,000
and inserting 6,000,000
; and
in paragraph (1), by striking 5,000,000
and inserting 6,000,000
.
Section 1407(c) of the Agricultural Act of 2014 (7 U.S.C. 9057(c)) is amended—
in the heading, by striking 5,000,000
and inserting 6,000,000
; and
in paragraph (1), by striking 5,000,000
and inserting 6,000,000
.
in paragraph (1)—
by striking 2019 through 2023
and inserting 2026 through 2031
; and
by striking January 2019
and inserting January 2026
; and
in paragraph (2), by striking 2023
each place it appears and inserting 2031
.
2025and inserting
2031.
2023each place it appears and inserting
2031.
Section 1614(c) of the Agricultural Act of 2014 (7 U.S.C. 9097(c)) is amended by adding at the end the following:
An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14, and the amendments made by that section, $50,000,000, to remain available until expended, of which—
not less than $5,000,000 shall be used to carry out paragraphs (3) and (4) of subsection (b);
$3,000,000 shall be used for activities described in paragraph (3)(A) of this subsection;
$3,000,000 shall be used for activities described in paragraph (3)(B) of this subsection; and
carry out mandatory surveys of dairy production cost and product yield information to be reported by manufacturers required to report under section 273 of the Agricultural Marketing Act of 1946 (7 U.S.C. 1637b), for all products processed in the same facility or facilities; and
publish the results of such surveys biennially.
by amending paragraph (2) to read as follows:
In this paragraph, the term applicable date means, with respect to livestock, as applicable—
the day before the date of the event that caused the harm to the livestock that resulted in a reduced sale price.
by adding at the end the following:
In the case of unborn livestock death losses incurred on or after January 1, 2024, the Secretary shall make an additional payment to eligible producers on farms that have incurred such losses in excess of the normal mortality due to a condition specified in paragraph (1).
Additional payments under subparagraph (A) shall be made at a rate—
determined by the Secretary; and
less than or equal to 85 percent of the payment rate established with respect to the lowest weight class of the livestock, as determined by the Secretary, acting through the Administrator of the Farm Service Agency.
The amount of a payment to an eligible producer that has incurred unborn livestock death losses shall be equal to the payment rate determined under subparagraph (B) multiplied, in the case of livestock described in—
subparagraph (A), (B), or (F) of subsection (a)(4), by 1;
subparagraph (D) of such subsection, by 2;
subparagraph (E) of such subsection, by 12; and
In this paragraph, the term unborn livestock death losses means losses of any livestock described in subparagraph (A), (B), (D), (E), (F), or (G) of subsection (a)(4) that was gestating on the date of the death of the livestock.
Section 1501(c)(3)(D)(ii)(I) of the Agricultural Act of 2014 (7 U.S.C. 9081(c)(3)(D)(ii)(I)) is amended—
by striking 1 monthly payment
and inserting 2 monthly payments
; and
by striking county for at least 8 consecutive
and inserting the following:
county for not less than—
4 consecutive weeks during the normal grazing period for the county, as determined by the Secretary, shall be eligible to receive assistance under this paragraph in an amount equal to 1 monthly payment using the monthly payment rate determined under subparagraph (B); or
Eligible producers on a farm of farm-raised fish, including fish grown as food for human consumption, shall be eligible to receive payments under this subsection to aid in the reduction of losses due to piscivorous birds.
The payment rate for payments under subparagraph (B) shall be determined by the Secretary, taking into account—
costs associated with the deterrence of piscivorous birds;
the value of lost fish and revenue due to bird depredation; and
costs associated with disease loss from bird depredation.
The payment rate for payments under subparagraph (B) shall be not less than $600 per acre of farm-raised fish.
The amount of a payment under subparagraph (B) shall be the product obtained by multiplying—
the applicable payment rate under subparagraph (C); and
85 percent of the total number of acres of farm-raised fish farms that the eligible producer has in production for the calendar year.
Section 1501(e) of the Agricultural Act of 2014 (7 U.S.C. 9081(e)) is amended—
15 percent (adjusted for normal mortality)and inserting
normal mortality; and
in paragraph (3)—
15 percent mortality (adjusted for normal mortality)and inserting
normal mortality; and
in subparagraph (B)—
by striking 50
and inserting 65
; and
by striking 15 percent damage or mortality (adjusted for normal tree damage and mortality)
and inserting normal tree damage or mortality
.
In determining honeybee colony losses eligible for assistance under section 1501(d) of the Agricultural Act of 2014 (7 U.S.C. 9081(d)), the Secretary shall utilize a normal mortality rate of 15 percent.
Section 502(b) of the Federal Crop Insurance Act (7 U.S.C. 1502(b)) is amended—
5and inserting
10; and
in paragraph (14)(B)—
in clause (i), by adding or
at the end after the semicolon;
in clause (ii), by striking 5 years; or
and inserting 10 years.
; and
in clause (iii), by striking 5-year
and inserting 10-year
.
Section 522(c)(7) of the Federal Crop Insurance Act (7 U.S.C. 1522(c)(7)) is amended by striking subparagraph (F).
Section 508(e)(8) of the Federal Crop Insurance Act (7 U.S.C. 1508(e)(8)) is amended—
by striking Notwithstanding
and inserting the following:
Notwithstanding
in subparagraph (A) (as so designated), by striking is 10 percentage points greater than
and inserting is the number of percentage points specified in subparagraph (B) greater than
; and
by adding at the end the following:
Section 508(c)(4) of the Federal Crop Insurance Act (7 U.S.C. 1508(c)(4)) is amended—
in the case of the individual yield or revenue coverage, 85 percent;
in the case of individual yield or revenue coverage aggregated across multiple commodities, 90 percent; and
in the case of area yield or revenue coverage (as determined by the Corporation), 95 percent.
in subparagraph (C)—
in clause (ii), by striking 14
and inserting 10
; and
in clause (iii)(I), by striking 86
and inserting 90
.
Section 508(e)(2)(H)(i) of the Federal Crop Insurance Act (7 U.S.C. 1508(e)(2)(H)(i)) is amended by striking 65
and inserting 80
.
Section 508(e)(2) of the Federal Crop Insurance Act (7 U.S.C. 1508(e)(2)) is amended—
in subparagraph (C)(i), by striking 64
and inserting 69
;
in subparagraph (D)(i), by striking 59
and inserting 64
;
in subparagraph (E)(i), by striking 55
and inserting 60
;
in subparagraph (F)(i), by striking 48
and inserting 51
; and
in subparagraph (G)(i), by striking 38
and inserting 41
.
In the case of an eligible contract, the payment to an approved insurance provider required under subparagraph (A) shall be the amount equal to 6 percent of the net book premium.
In this paragraph:
The term eligible State means a State—
identified in State Group 2 or State Group 3 (as defined in the Standard Reinsurance Agreement for reinsurance year 2026); and
in which, with respect to an insurance year, the loss ratio for eligible contracts is greater than 120 percent of the total net book premium written by all approved insurance providers.
The term eligible contract—
means a crop insurance contract entered into by an approved insurance provider in an eligible State; and
does not include a contract for—
catastrophic risk protection under subsection (b);
an area-based plan of insurance or similar plan of insurance, as determined by the Corporation; or
a policy under which an approved insurance provider does not incur loss adjustment expenses, as determined by the Corporation.
17 percent of the premium used to define loss ratio.
The percent of the premium used to define loss ratio that is otherwise applicable for the reinsurance year under the terms of the Standard Reinsurance Agreement in effect for the reinsurance year.
Subject to subparagraph (B), for the 2026 reinsurance year, and each reinsurance year thereafter, the Corporation shall increase the total administrative and operating expense reimbursements otherwise required under the Standard Reinsurance Agreement in effect for the reinsurance year in order to account for inflation, in a manner consistent with the increases provided with respect to the 2011 through 2015 reinsurance years under the enclosure included in Risk Management Agency Bulletin numbered MGR–10–007 and dated June 30, 2010.
The increase under subparagraph (A) for the 2026 reinsurance year shall not exceed the percentage change for the preceding reinsurance year included in the Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.
An increase under subparagraph (A)—
shall apply with respect to all contracts covering agricultural commodities that were subject to an increase during the period of the 2011 through 2015 reinsurance years under the enclosure referred to in that subparagraph; and
shall not be considered to be a renegotiation of the Standard Reinsurance Agreement for purposes of paragraph (8)(A).
Section 515(l)(2) of the Federal Crop Insurance Act (7 U.S.C. 1515(l)(2)) is amended by striking than
and all that follows through the period at the end and inserting the following:
$6,000,000 for fiscal year 2026 and each subsequent fiscal year.
Section 516(b)(2)(C)(i) of the Federal Crop Insurance Act (7 U.S.C. 1516(b)(2)(C)(i)) is amended by striking each fiscal year
and inserting each of fiscal years 2014 through 2025 and $10,000,000 for fiscal year 2026 and each fiscal year thereafter
.
Section 523 of the Federal Crop Insurance Act (7 U.S.C. 1523) is amended by adding at the end the following:
Notwithstanding subsection (a)(2), the Corporation shall establish a pilot program under which contract poultry growers, including growers of broilers and laying hens, may elect to receive index-based insurance from extreme weather-related risk resulting in increased utility costs (including costs of natural gas, propane, electricity, water, and other appropriate costs, as determined by the Corporation) associated with poultry production.
The Corporation shall engage with poultry industry stakeholders in establishing the pilot program under paragraph (1).
Notwithstanding section 508(l), the Board shall approve a policy or plan of insurance based on the pilot program under paragraph (1)—
not later than 24 months after the date of enactment of this subsection.
Section 1240O(b) of the Food Security Act of 1985 (16 U.S.C. 3839bb–2(b)) is amended—
in paragraph (1), by striking 2023
and inserting 2031
; and
in paragraph (3)—
in subparagraph (A), by striking the and
at the end;
in subparagraph (B), by striking the period at the end and inserting ; and
; and
by adding at the end the following:
by striking the and
after 2023,
; and
by inserting , and $10,000,000 for each of fiscal years 2025 through 2031
before the period at the end.
by striking and
and inserting a comma; and
by inserting , and $15,000,000 for each of fiscal years 2025 through 2031
before the period at the end.
Section 1241(a) of the Food Security Act of 1985 (16 U.S.C. 3841(a)) is amended—
in paragraph (2), by striking subparagraphs (A) through (F) and inserting the following:
$625,000,000 for fiscal year 2026;
$650,000,000 for fiscal year 2027;
$675,000,000 for fiscal year 2028;
$700,000,000 for fiscal year 2029;
$700,000,000 for fiscal year 2030; and
$700,000,000 for fiscal year 2031.
in paragraph (3)—
in subparagraph (A), by striking clauses (i) through (v) and inserting the following:
$2,655,000,000 for fiscal year 2026;
$2,855,000,000 for fiscal year 2027;
$3,255,000,000 for fiscal year 2028;
$3,255,000,000 for fiscal year 2029;
$3,255,000,000 for fiscal year 2030; and
$3,255,000,000 for fiscal year 2031; and
in subparagraph (B), by striking clauses (i) through (v) and inserting the following:
$1,300,000,000 for fiscal year 2026;
$1,325,000,000 for fiscal year 2027;
$1,350,000,000 for fiscal year 2028;
$1,375,000,000 for fiscal year 2029;
$1,375,000,000 for fiscal year 2030; and
$1,375,000,000 for fiscal year 2031.
Section 1271D of the Food Security Act of 1985 (16 U.S.C. 3871d) is amended by striking subsection (a) and inserting the following:
Of the funds of the Commodity Credit Corporation, the Secretary shall use to carry out the program, to the maximum extent practicable—
$425,000,000 for fiscal year 2026;
$450,000,000 for fiscal year 2027;
$450,000,000 for fiscal year 2028;
$450,000,000 for fiscal year 2029;
$450,000,000 for fiscal year 2030; and
$450,000,000 for fiscal year 2031.
Section 15 of the Watershed Protection and Flood Prevention Act (16 U.S.C. 1012a) is amended—
by striking $50,000,000 for fiscal year 2019
and inserting $150,000,000 for fiscal year 2026
; and
by inserting , to remain available until expended
before the period at the end.
The unobligated balances of amounts appropriated by section 21001(a) of Public Law 117–169 (136 Stat. 2015) are rescinded.
Section 203(f) of the Agricultural Trade Act of 1978 (7 U.S.C. 5623(f)) is amended—
in paragraph (2)—
For each of fiscal yearsand inserting
(A) In general.—For each of fiscal years; and
by adding at the end the following new subparagraph:
by redesignating paragraphs (4) and (5) as paragraphs (5) and (6), respectively;
by inserting after paragraph (3) the following new paragraph:
In addition to the amounts allocated under clauses (i) through (iv), and notwithstanding any limitations in those clauses, as determined by the Secretary, for 1 or more programs under this section for authorized activities to access, develop, maintain, and expand markets for United States agricultural commodities, $3,500,000 for each fiscal year.
In allocating funds made available under subclause (I), the Secretary may consider providing a greater allocation to 1 or more programs under this section for which the amounts requested under applications exceed available funding for the 1 or more programs.
Any funds allocated under clauses (i) through (iv) of subparagraph (A) that remain unobligated one year after the end of the fiscal year in which they are first made available shall be reallocated to the priority trade fund under subparagraph (A)(v). To the maximum extent practicable, the Secretary shall allocate such reallocated funds to support exports of those types of United States agricultural commodities eligible for assistance under the program for which the funds were originally allocated under subparagraph (A).
, paragraph (4)(A)(v),after
paragraph (3)(A)(v).
Section 1672E(d)(1)(B) of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U.S.C. 5925g(d)(1)(B)) is amended by striking fiscal year 2024, to remain available until expended
and inserting each of fiscal years 2024 through 2031
.
Section 7601(g)(1)(A) of the Agricultural Act of 2014 (7 U.S.C. 5939(g)(1)(A)) is amended adding at the end the following:
Section 1446 of the National Agricultural Research, Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3222a) is amended—
in subsection (a)—
by striking paragraph (3); and
by redesignating paragraph (4) as paragraph (3); and
in subsection (b), by amending paragraph (1) to read as follows:
Section 1680(c) of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U.S.C. 5933(c)) is amended—
in the subsection heading, by striking Authorization of Appropriations
and inserting Funding
;
by redesignating paragraphs (1) and (2) as paragraphs (2) and (3), respectively; and
by inserting before paragraph (2), as so redesignated, the following:
in paragraph (2), as so redesignated—
in the paragraph heading, by striking In general
and inserting Authorization of appropriations
; and
by striking Subject to paragraph (2)
and inserting Subject to paragraph (3)
.
Section 412(k)(1)(B) of the Agricultural Research, Extension, and Education Reform Act of 1998 (7 U.S.C. 7632(k)(1)(B)) is amended by striking section $80,000,000 for fiscal year 2014
and inserting the following:
Section 6 of the Research Facilities Act (7 U.S.C. 390d) is amended—
in the section heading by striking Authorization of appropriations
and inserting Funding
; and
in subsection (a)—
by striking (a) In general.—Subject to
and inserting the following:
Subject to
by adding at the end the following:
2023each place it appears and inserting
2026; and
by adding at the end the following:
If an eligible county in a State that will receive a share of the State payment for fiscal year 2024 has already received, or will receive, a share of the 25-percent payment for fiscal year 2024 distributed to the State before the date of enactment of this subsection—
if the amount of the State payment is less than or equal to the amount of the 25-percent payment, the eligible county—
may retain the amount of the share of the eligible county of the 25-percent payment; and
if so retained, such amount shall be treated as if it were received by the county as a State payment for purposes of this Act.
If an eligible county that will receive a county payment for fiscal year 2024 has already received a 50-percent payment for fiscal year 2024—
if the amount of the county payment exceeds the amount of the 50-percent payment, the amount of the county payment shall be reduced by the amount of the 50-percent payment; or
if the amount of the county payment is less than or equal to the amount of the 50-percent payment, the eligible county—
may retain the amount of the 50-percent payment; and
if so retained, such amount shall be treated as if it were received as a county payment for purposes of this Act.
Not later than 90 days after the date of enactment of this subsection, the Secretary of the Treasury shall make all payments under this title for fiscal year 2024.
Section 103(d)(2) of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7113(d)(2)) is amended by striking 2023
and inserting 2026
.
Section 102 of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7112) is amended—
The election otherwise required by subparagraph (A) shall not apply for each of fiscal years 2024 and 2025.
in paragraph (2), by adding at the end the following:
The election described in paragraph (1)(A) applicable to a county in fiscal year 2023 shall be effective for each of fiscal years 2024 and 2025.
in subsection (d)—
The election made by an eligible county under subparagraph (B), (C), or (D) for fiscal year 2023, or deemed to be made by the county under paragraph (3)(B) for that fiscal year, shall be effective for each of fiscal years 2024 and 2025.
in paragraph (3), by adding at the end the following:
This paragraph does not apply for each of fiscal years 2024 and 2025.
2023and inserting
2026.
Section 208 of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7128) is amended—
2025and inserting
2028; and
2026and inserting
2029.
2025and inserting
2028; and
2026and inserting
2029.
Section 205(g) of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7125(g)) is amended—
2023and inserting
2026; and
Section 205 of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7125) is amended—
concerned,and inserting
concerned; and
the date of the enactment of this Actand inserting
October 3, 2008; and
to extentand inserting
to the extent.
Section 206(b)(2) of the Secure Rural Schools and Community Self-Determination Act of 2000 (16 U.S.C. 7126(b)(2)) is amended by striking concerned,
and inserting concerned
.
Section 9002(k)(1) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8102(k)(1)) is amended by striking 2024
and inserting 2031
.
Section 9005(g)(1)(F) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8105(g)(1)(F)) is amended by striking 2024
and inserting 2031
.
Section 420(f) of the Plant Protection Act (7 U.S.C. 7721) is amended—
in paragraph (5), by striking and
at the end;
by redesignating paragraph (6) as paragraph (7);
by inserting after paragraph (5) the following:
in paragraph (7) (as so redesignated), by striking $75,000,000 for fiscal year 2018
and inserting $90,000,000 for fiscal year 2026
.
Section 101(l)(1) of the Specialty Crops Competitiveness Act of 2004 (7 U.S.C. 1621 note; Public Law 108–465) is amended—
in subparagraph (D), by striking and
at the end;
by redesignating subparagraph (E) as subparagraph (F);
by inserting after subparagraph (D) the following:
in subparagraph (F) (as so redesignated), by striking $85,000,000 for fiscal year 2018
and inserting $100,000,000 for fiscal year 2026
.
Section 7407(d)(1) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 5925c(d)(1)) is amended—
in subparagraph (B), by striking and
at the end;
in subparagraph (C), by striking the period at the end and inserting ; and
; and
by adding at the end the following:
$10,000,000 for the period of fiscal years 2026 through 2031.
Section 2123(c)(4) of the Organic Foods Production Act of 1990 (7 U.S.C. 6522(c)(4)) is amended, in the matter preceding subparagraph (A), by striking and $1,000,000 for fiscal year 2024
and inserting , $1,000,000 for fiscal years 2024 and 2025, and $5,000,000 for fiscal year 2026
.
Section 10606(d)(1)(C) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 6523(d)(1)(C)) is amended by striking for each of fiscal years 2022 through 2024
and inserting for each of fiscal years 2022 through 2031
.
Section 10109(c)(1) of the Agriculture Improvement Act of 2018 (Public Law 115–334; 132 Stat. 4906) is amended to read as follows:
$5,000,000 for fiscal year 2026, to remain available until expended.
not less than $10,000,000 shall be made available for each such fiscal year to carry out subsection (a);
not less than $70,000,000 shall be made available for each such fiscal year to carry out subsection (b); and
not less than $153,000,000 shall be made available for each such fiscal year to carry out subsection (c).
Section 209(c) of the Agricultural Marketing Act of 1946 (7 U.S.C. 1627a(c)) is amended—
by striking $2,000,000 for fiscal year 2019, and
; and
by inserting and $3,000,000 for fiscal year 2026
after fiscal year 2024
.
in subsection (b), in the matter preceding paragraph (1), by striking 2024
and inserting 2031
; and
in subsection (h), by striking 2024
and inserting 2031
.
Section 12315 of the Agricultural Act of 2014 (7 U.S.C. 7101 note; Public Law 113–79) is amended by striking 2024
each place it appears and inserting 2031
.
Section 12316(a) of the Agricultural Act of 2014 (7 U.S.C. 7101 note; Public Law 113–79) is amended by striking 2024
and inserting 2031
.
Section 12605(d) of the Agriculture Improvement Act of 2018 (7 U.S.C. 7632 note; Public Law 115–334) is amended by striking 2024
and inserting 2031
.
$230,480,000 for restoration and modernization costs under the Marine Corps Barracks 2030 initiative;
$119,000,000 for base operating support costs under the Marine Corps Barracks 2030 initiative;
$2,000,000,000 for the Defense Health Program;
$50,000,000 for bonuses, special pays, and incentive pays for members of the Armed Forces pursuant to titles 10 and 37, United States Code;
$590,000,000 to increase the Temporary Lodging Expense Allowance under chapter 8 of title 37, United States Code, to 21 days;
$10,000,000 for military spouse professional licensure under section 1784 of title 10, United States Code;
$6,000,000 for Armed Forces Retirement Home facilities; and
$100,000,000 for the Defense Community Infrastructure Program.
paragraph (1) of subsection (c) of section 2875 of title 10, United States Code, by substituting 60 percent
for 33 1/3 percent
; and
paragraph (2) of such subsection by substituting 60 percent
for 45 percent
.
In this subsection, the term Secretary concerned
has the meaning given such term in section 101 of title 10, United States Code.
Section 2881a of title 10, United States Code, is amended—
by striking the heading and inserting Temporary authority for acquisition or construction of privatized military unaccompanied housing
;
by striking Secretary of the Navy
each place it appears and inserting Secretary concerned
;
by striking under the pilot projects
each place it appears and inserting pursuant to this section
;
in subsection (a)—
by striking the heading and inserting In general
; and
by striking carry out not more than three pilot projects under the authority of this section or another provision of this subchapter to use the private sector
and inserting use the authority under this subchapter to enter into contracts with appropriate private sector entities
;
in subsection (c), by striking privatized housing
and inserting privatized housing units
;
by redesignating subsection (f) as subsection (e); and
in subsection (e) (as so redesignated)—
by striking under the pilot programs
and inserting under this section
; and
by striking September 30, 2009
and inserting September 30, 2029
.
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—
$250,000,000 for the expansion of accelerated Training in Defense Manufacturing program;
$250,000,000 for United States production of turbine generators for shipbuilding industrial base;
$450,000,000 for United States additive manufacturing for wire production and machining capacity for shipbuilding industrial base;
$492,000,000 for next-generation shipbuilding techniques;
$85,000,000 for United States-made steel plate for shipbuilding industrial base;
$50,000,000 for machining capacity for naval propellers for shipbuilding industrial base;
$110,000,000 for rolled steel and fabrication facility for shipbuilding industrial base;
$450,000,000 for application of autonomy and artificial intelligence to naval shipbuilding;
$500,000,000 for the adoption of advanced manufacturing techniques in the maritime industrial base;
$500,000,000 for additional dry-dock capability;
$50,000,000 for the expansion of cold spray repair technologies;
$450,000,000 for additional maritime industrial workforce development programs;
$750,000,000 for additional supplier development across the naval shipbuilding industrial base;
$250,000,000 for additional advanced manufacturing processes across the naval shipbuilding industrial base;
$4,600,000,000 for a second Virginia-class submarine in fiscal year 2027;
$5,400,000,000 for two additional Guided Missile Destroyer (DDG) ships;
$160,000,000 for advanced procurement for Landing Ship Medium;
$1,803,941,000 for procurement of Landing Ship Medium;
$295,000,000 for development of a second Landing Craft Utility shipyard and production of additional Landing Craft Utility;
$500,000,000 for cost-to-complete for rescue and salvage ships;
$300,000,000 for production of ship-to-shore connectors;
$695,000,000 for the implementation of a multi-ship amphibious warship contract;
$80,000,000 for accelerated development of vertical launch system reloading at sea;
$250,000,000 for expansion of Navy corrosion control programs;
$159,000,000 for leasing of ships for Marine Corps operations;
$1,534,000,000 for expansion of small unmanned surface vessel production;
$1,300,000,000 for expansion of unmanned underwater vehicle production;
$188,360,000 for the development and testing of maritime robotic autonomous systems and enabling technologies;
$174,000,000 for the development of a Test Resource Management Center robotic autonomous systems proving ground;
$2,100,000,000 for San Antonio-class Amphibious Transport Dock (LPD); and
$3,700,000,000 for America-class Amphibious Assault Ship (LHA).
$183,000,000 for Missile Defense Agency special programs;
$250,000,000 for development and testing of directed energy capabilities by the Under Secretary for Research and Engineering;
$300,000,000 for classified military space superiority programs run by the Strategic Capabilities Office;
$500,000,000 for national security space launch infrastructure;
$2,000,000,000 for air moving target indicator military satellites;
$400,000,000 for expansion of Multi-Service Advanced Capability Hypersonic Test Bed program;
$5,600,000,000 for development of space-based and boost phase intercept capabilities;
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—
$2,200,000,000 for acceleration of hypersonic defense systems;
$800,000,000 for accelerated development and deployment of next-generation intercontinental ballistic missile defense systems;
$1,975,000,000 for improved ground-based missile defense radars; and
$530,000,000 for the design and construction of Missile Defense Agency missile instrumentation range safety ship.
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—
$400,000,000 for the development, production, and integration of Navy and Air Force long-range anti-ship missiles;
$94,000,000 for the development, production, and integration of alternative Navy and Air Force long-range air-to-surface missiles;
$630,000,000 for the development, production, and integration of long-range Navy air defense and anti-ship missiles;
$688,000,000 for the development, production, and integration of long-range multi-service cruise missiles;
$250,000,000 for production capacity expansion and supplier base strengthening of long-range multi-service cruise missiles;
$70,000,000 for the development, production, and integration of short-range Navy and Marine Corps anti-ship missiles;
$100,000,000 for the development of an anti-ship seeker for short-range Army ballistic missiles;
$175,000,000 for production capacity expansion for next-generation Army medium-range ballistic missiles;
$225,000,000 for the expansion of production capacity for medium-range air-to-air missiles;
$50,000,000 for the development of second sources for components of short-range air-to-air missiles;
$325,000,000 for production capacity improvements for air-launched anti-radiation missiles;
$50,000,000 for the accelerated development of Army next-generation medium-range anti-ship ballistic missiles;
$114,000,000 for the production of Army next-generation medium-range ballistic missiles;
$300,000,000 for the production of Army medium-range ballistic missiles;
$85,000,000 for the accelerated development of Army long-range ballistic missiles;
$400,000,000 for the production of heavyweight torpedoes;
$200,000,000 for the development, procurement, and integration of commercial heavyweight torpedoes;
$70,000,000 for the improvement of heavyweight torpedo maintenance activities;
$500,000,000 for the development, procurement, and integration of maritime mines;
$50,000,000 for the development, procurement, and integration of new underwater explosives;
$55,000,000 for the development, procurement, and integration of lightweight multi-mission torpedoes;
$80,000,000 for the production of sonobuoys;
$150,000,000 for the development, procurement, and integration of air-delivered long-range maritime mines;
$61,000,000 for the acceleration of Navy expeditionary loitering munitions deployment;
$50,000,000 for the acceleration of one-way attack unmanned aerial systems with advanced autonomy;
$1,000,000,000 for the expansion of the one-way attack unmanned aerial systems industrial base;
$1,000,000,000 for grants and purchase commitments made pursuant to the Industrial Base Fund established under section 4817 of title 10, United States Code;
$200,000,000 for investments in solid rocket motor industrial base through the Industrial Base Fund established under section 4817 of title 10, United States Code;
$400,000,000 for investments in the emerging solid rocket motor industrial base through the Industrial Base Fund established under section 4817 of title 10, United States Code;
$42,000,000 for investments in second sources for large-diameter solid rocket motors for hypersonic missiles;
$1,000,000,000 for the creation of next-generation automated munitions production factories;
$170,000,000 for the development of advanced radar depot for repair, testing, and production of radar and electronic warfare systems;
$25,000,000 for the expansion of the Department of Defense industrial base policy analysis workforce;
$30,300,000 for the repair of Army missiles;
$100,000,000 for the production of small and medium ammunition;
$10,000,000 for the expansion of the Department of Defense armaments cooperation workforce;
$250,000,000 for the expansion of the Defense Exportability Features program;
$250,000,000 for the development of new armaments cooperation programs;
$93,000,000 for replacement of Navy long-range air and missile defense interceptors;
$100,000,000 for development of a second solid rocket motor source for Navy air defense and anti ship missiles;
$65,000,000 for expansion of production capacity of Missile Defense Agency long-range anti-ballistic missiles;
$225,000,000 for expansion of production capacity for Navy air defense and anti-ship missiles;
$103,300,000 for expansion of depot level maintenance facility for Navy long-range air and missile defense interceptors;
$18,000,000 for creation of domestic source for guidance section of Navy short-range air defense missiles;
$65,000,000 for integration of Army medium-range air and missile defense interceptor with Navy ships;
$176,100,000 for production of Army long-range movable missile defense radar;
$100,000,000 for accelerated fielding of Army short-range gun-based air and missile defense system;
$40,000,000 for development of low-cost alternatives to air and missile defense interceptors;
$50,000,000 for acceleration of Army next-generation shoulder-fired air defense system;
$91,000,000 for production of Army next-generation shoulder-fired air defense system;
$350,000,000 for development, production, and integration of non-kinetic counter-unmanned aerial systems programs;
$250,000,000 for development, production, and integration of land-based counter-unmanned aerial systems programs;
$200,000,000 for development, production, and integration of ship-based counter-unmanned aerial systems programs; and
$400,000,000 for acceleration of hypersonic strike programs.
Department of Defense Credit Program Accountto carry out the capital assistance program, including loans, loan guarantees, and technical assistance, established under section 149(e) of title 10, United States Code, for the development of reliable sources of critical minerals: Provided, That—
such amounts are available to subsidize gross obligations for the principal amount of direct loans, and total loan principal, any part of which is to be guaranteed, not to exceed $100,000,000,000; and
such amounts are available to cover all costs and expenditures as provided under section 149(e)(5)(B) of title 10, United States Code.
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—
$25,000,000 for the Office of Strategic Capital Global Technology Scout program;
$1,100,000,000 for the expansion of the small unmanned aerial system industrial base;
$400,000,000 for the development and deployment of the Joint Fires Network and associated joint battle management capabilities;
$400,000,000 for the expansion of advanced command-and-control tools to combatant commands and military departments;
$100,000,000 for the development of shared secure facilities for the defense industrial base;
$50,000,000 for the creation of additional Defense Innovation Unit OnRamp Hubs;
$250,000,000 for the acceleration of Strategic Capabilities Office programs;
$650,000,000 for the expansion of Mission Capabilities office joint prototyping and experimentation activities for military innovation;
$500,000,000 for the accelerated development and integration of advanced 5G/6G technologies for military use;
$25,000,000 for testing of simultaneous transmit and receive technology for military spectrum agility;
$50,000,000 for the development, procurement, and integration of high-altitude stratospheric balloons for military use;
$120,000,000 for the development, procurement, and integration of long-endurance unmanned aerial systems for surveillance;
$40,000,000 for the development, procurement, and integration of alternative positioning and navigation technology to enable military operations in contested electromagnetic environments;
$750,000,000 for the acceleration of innovative military logistics and energy capability development and deployment;
$120,000,000 for the acceleration of development of small modular nuclear reactors for military use;
$1,000,000,000 for the expansion of programs to accelerate the procurement and fielding of innovative technologies;
$90,000,000 for the development of reusable hypersonic technology for military strikes and intelligence;
$2,000,000,000 for the expansion of Defense Innovation Unit scaling of commercial technology for military use;
$500,000,000 to prevent delays in delivery of attritable autonomous military capabilities;
$1,000,000,000 for the development, procurement, and integration of low-cost cruise missiles;
$500,000,000 for the development, procurement, and integration of exportable low-cost cruise missiles;
$124,000,000 for improvements to Test Resource Management Center artificial intelligence capabilities;
$145,000,000 for the development of artificial intelligence to enable one-way attack unmanned aerial systems and naval systems;
$250,000,000 for the development of the Test Resource Management Center digital test environment;
$250,000,000 for the expansion of Cyber Command artificial intelligence lines of effort;
$250,000,000 for the acceleration of the Quantum Benchmarking Initiative;
$500,000,000 for the expansion and acceleration of qualification activities and technical data management to enhance competition in defense industrial base;
$400,000,000 for the expansion of the defense manufacturing technology program; and
$685,000,000 for military cryptographic modernization activities.
Department of Defense Credit Program Accountto carry out the capital assistance program, including loans, loan guarantees, and technical assistance, established under section 149(e) of title 10, United States Code: Provided, That—
such amounts are available to subsidize gross obligations for the principal amount of direct loans, and total loan principal, any part of which is to be guaranteed, not to exceed $100,000,000,000; and
such amounts are available to cover all costs and expenditures as provided under section 149(e)(5)(B) of title 10, United States Code.
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—
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—
$361,220,000 to prevent the retirement of F–22 aircraft;
$127,460,000 to prevent the retirement of F–15E aircraft;
$116,000,000 for C–17A Mobility Aircraft Connectivity;
$84,000,000 for KC–135 Mobility Aircraft Connectivity;
$440,000,000 to increase C–130J production;
$474,000,000 to increase EA–37B production;
$678,000,000 to accelerate the Collaborative Combat Aircraft program;
$400,000,000 to accelerate production of the F–47 aircraft;
$100,000,000 for production of Advanced Aerial Sensors;
$160,000,000 to accelerate V–22 nacelle improvement; and
$100,000,000 to accelerate production of MQ–25 aircraft.
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—
$500,000,000 for improvements to the Minuteman III intercontinental ballistic missile system;
$100,000,000 for capability enhancements to intercontinental ballistic missile reentry vehicles;
$148,000,000 for the expansion of D5 missile motor production;
$400,000,000 to accelerate the development of Trident D5LE2 submarine-launched ballistic missiles;
$2,000,000,000 to accelerate the development, procurement, and integration of the nuclear-armed sea-launched cruise missile;
$62,000,000 to convert Ohio-class submarine tubes to accept additional missiles;
$22,000,000 to enhance nuclear deterrence through classified programs;
$168,000,000 to accelerate the production of the Survivable Airborne Operations Center program;
$65,000,000 to accelerate the modernization of nuclear command, control, and communications; and
$210,300,000 for the increased production of MH–139 helicopters.
In addition to amounts otherwise available, there are appropriated to the Administrator of the National Nuclear Security Administration for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—
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—
$365,000,000 for Army exercises and operations in the Western Pacific area of operations;
$53,000,000 for Special Operations Command exercises and operations in the Western Pacific area of operations;
$47,000,000 for Marine Corps exercises and operations in Western Pacific area of operations;
$90,000,000 for Air Force exercises and operations in Western Pacific area of operations;
$532,600,000 for the Pacific Air Force biennial large-scale exercise;
$19,000,000 for the development of naval small craft capabilities;
$450,000,000 for the development of airfields within the area of operations of United States Indo-Pacific Command;
$124,000,000 for mission networks for United States Indo-Pacific Command;
$100,000,000 for Air Force regionally based cluster pre-position base kits;
$25,000,000 to explore the revitalization of existing Arctic naval infrastructure;
$90,000,000 for the accelerated development of non-kinetic capabilities;
$20,000,000 for military exercises with Taiwan;
$23,000,000 for anti-submarine sonar arrays;
$30,000,000 for intelligence, surveillance, and reconnaissance capabilities for United States Africa Command;
$30,000,000 for intelligence, surveillance, and reconnaissance capabilities for United States Indo-Pacific Command;
$400,000,000 for the development, coordination, and deployment of economic competition effects within the Department of Defense;
$10,000,000 for the expansion of Department of Defense workforce for economic competition;
$1,000,000,000 for offensive cyber operations;
$500,000,000 for the Joint Training Team;
$300,000,000 for the procurement of mesh network communications capabilities for Special Operations Command Pacific;
$4,029,000,000 for classified military space superiority programs;
$68,000,000 for Space Force facilities improvements;
$100,000,000 for ground moving target indicator military satellites; and
$528,000,000 for DARC and SILENTBARKER military space situational awareness programs.
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—
$1,400,000,000 for a pilot program on OPN-8 maritime spares and repair rotable pool;
$700,000,000 for a pilot program on OPN-8 maritime spares and repair rotable pool for amphibious ships;
$2,118,000,000 for readiness packages to keep Air Force aircraft mission capable;
$1,500,000,000 for Army depot modernization and capacity enhancement;
$2,000,000,000 for Navy depot and shipyard modernization and capacity enhancement;
$1,391,000,000 for the enhancement of Special Operations Command equipment and readiness;
$500,000,000 for National Guard unit readiness;
$400,000,000 for Marine Corps readiness and capabilities;
$20,000,000 for upgrades to Marine Corps utility helicopters;
$75,000,000 for the procurement of anti-lock braking systems for Army wheeled transport vehicles;
$230,000,000 for the procurement of Army wheeled combat vehicles;
$63,000,000 for the development of advanced rotary-wing engines;
$241,000,000 for the development, procurement, and integration of Marine Corps amphibious vehicles;
$250,000,000 for the procurement of Army tracked combat transport vehicles; and
$98,000,000 for the enhancement of Army light rotary-wing capabilities.
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, $5,000,000,000 for activities in support of border operations, including deployment of military personnel, operations and maintenance, counter-narcotics and counter-transnational criminal organization mission support, the operation of and construction in national defense areas, the temporary detention of migrants on Department of Defense installations, and the repatriation of persons in support of law enforcement activities, pursuant to sections 272, 277, 284, and 2672 of title 10, United States Code.
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, $2,000,000,000 for the enhancement of military intelligence programs.
In addition to amounts otherwise available, there is appropriated to the Inspector General of the Department of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $10,000,000, to remain available through September 30, 2029, to carry out this section.
The Inspector General shall monitor Department of Defense activities for which funding is appropriated in this title, including—
programs with mutual technological dependencies;
programs with related data management and data ownership considerations;
programs particularly vulnerable to supply chain disruptions and long lead time components; and
programs involving classified matters.
Not later than 30 days after the date of the enactment of this title, the Chairs of the Committees on Armed Services of the Senate and House of Representatives shall jointly transmit to the Department of Defense a classified memorandum regarding amounts made available in this title related to classified matters.
Not later than 45 days after the date of the enactment of this title, the Secretary of Defense shall submit to the Committees on Armed Services of the Senate and the House of Representatives a spending, expenditure, or operating plan for amounts made available pursuant to this title. Such plan shall include the same level of detail as required for the report submitted under section 8007 of division A of the Further Consolidated Appropriations Act, 2024 (Public Law 118–47; 138 Stat. 482).
The funds made available under this title may not be used to enter into any agreement under which any payment of such funds could be outlaid or disbursed after September 30, 2034.
a citizen or national of the United States;
an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act (8 U.S.C. 1101 et seq.);
is a citizen or national of the Republic of Cuba;
meets all eligibility requirements for an immigrant visa but for whom such a visa is not immediately available;
is not otherwise inadmissible under section 212(a) of such Act (8 U.S.C. 8 U.S.C. 1182(a)); and
is physically present in the United States pursuant to a grant of parole in furtherance of the commitment of the United States to the minimum level of annual legal migration of Cuban nationals to the United States specified in the U.S.-Cuba Joint Communiqué on Migration, done at New York September 9, 1994, and reaffirmed in the Cuba-United States: Joint Statement on Normalization of Migration, Building on the Agreement of September 9, 1994, done at New York May 2, 1995;
an alien described in section 2502(a) of the Afghanistan Supplemental Appropriations Act, 2022 (division C of Public Law 117–43; 8 U.S.C. 1101 note); or
Section 471 of the Higher Education Act of 1965 (20 U.S.C. 1087kk) is amended by amending paragraph (1) to read as follows:
for award year 2025–2026, the cost of attendance of such student; or
for award year 2026–2027, and each subsequent award year, the median cost of college of the program of study of such student, minus
Section 472(a) of the Higher Education Act of 1965 (20 U.S.C. 1087ll(a)) is amended—
in paragraph (1), by striking carrying the same academic workload
and inserting enrolled in the same program of study
;
in paragraph (2), by striking same course of study
and inserting same program of study
; and
in paragraph (14), by striking program
and inserting program of study
.
Section 472(c) of the Higher Education Act of 1965 (20 U.S.C. 1087ll(c)) is amended—
by inserting of each program of study at the institution
after cost of attendance
; and
by striking of the institution
and inserting of such programs of study at the institution
.
Part F of title IV of the Higher Education Act of 1965 (20 U.S.C. 1087kk) is amended by inserting after section 472 (as so amended), the following:
In this section and section 472, and part D:
means an eligible program at an institution of higher education that is classified by a combination of—
one or more CIP codes; and
one credential level, determined by the credential awarded upon completion of the program; and
does not include a program of study abroad.
The term ‘credential level’ means the level of the degree or other credential awarded by an institution of higher education to students who complete a program of study of the institution. Each degree or other credential awarded by an institution shall be categorized by the institution as either undergraduate credential level or graduate credential level.
When used with respect to a credential or credential level, the term ‘undergraduate credential’ includes credentials such as an undergraduate certificate, an associate degree, a bachelor’s degree, and a post-baccalaureate certificate (including the coursework specified in paragraphs (3)(B) and (4)(B) of section 484(b)).
When used with respect to a credential or credential level, the term ‘graduate credential’ includes credentials such as a master’s degree, a doctoral degree, a professional degree, and a postgraduate certificate.
by striking net value of the
and inserting the following:
net value of—
by striking the period at the end and inserting a semicolon; and
by adding at the end the following:
a family farm on which the family resides; or
a small business with not more than 100 full-time or full-time equivalent employees (or any part of such a small business) that is owned and controlled by the family.
the maximum annual amount of Federal Direct Unsubsidized Stafford loans such a student may borrow in any academic year (as defined in section 481(a)(2)) or its equivalent shall be the maximum annual amount for such student determined under paragraph (5)).
Section 455(a)(3) of the Higher Education Act of 1965 (20 U.S.C. 1087e(a)(3)) is further amended by adding at the end the following:
Section 455(a)(3) of the Higher Education Act of 1965 (20 U.S.C. 1087e(a)(3)) is further amended by adding at the end the following:
Notwithstanding any provision of this part or part B, except as provided in clause (ii) and paragraph (4), for any period of instruction beginning on or after July 1, 2026, a parent, on behalf of a dependent student, shall not be eligible to receive a Federal Direct PLUS Loan under this part.
such student borrows the maximum annual amount of Federal Direct Unsubsidized Stafford loans such student may borrow in such academic year; and
such maximum annual amount is less than the cost of attendance of the program of study of such student.
in the paragraph heading, by striking Termination of authority to make interest subsidized loans to graduate and professional students
and inserting Terminations of and restrictions on loan authority
;
in subparagraph (A)—
in the heading, by striking In general
and inserting Termination of authority to make subsidized loans to graduate and professional students
;
in the matter preceding clause (i), by striking beginning on or after July 1, 2012
;
in clause (i), by striking a graduate
and inserting beginning on or after July 1, 2012, a graduate
; and
in clause (ii), by striking the maximum annual amount of Federal
and inserting beginning on or after July 1, 2012, and ending June 30, 2026, the maximum annual amount of Federal
; and
in subparagraph (B)—
in the heading, by striking Exception
and inserting Exception for subsidized loans to individuals enrolled in certain course work
.
by striking Subparagraph (A)
and inserting For any period of instruction beginning on or after July 1, 2012, and ending June 30, 2026, subparagraph (A)
.
Subparagraphs (C), (D), and (E) of paragraph (3), and paragraphs (5) and (6), shall not apply, during the expected time to credential described in subparagraph (B), with respect to an individual who, as of June 30, 2026—
is enrolled in a program of study at an institution of higher education; and
has received a loan (or on whose behalf a loan was made) under this part for such program of study.
For purposes of this paragraph, the expected time to credential of an individual shall be equal to the lesser of—
the period determined by calculating the difference between—
Section 455(a) of the Higher Education Act of 1965 (20 U.S.C. 1087e(a)) is further amended by adding at the end the following:
the amount of the median cost of college of the program of study in which the student is enrolled; and
the amount of the Federal Pell Grant under section 401 awarded to the student for such academic year.
Notwithstanding any provision of this part or part B, subject to subparagraph (C) and except as provided in paragraph (4), beginning on July 1, 2026, the maximum annual amount of Federal Direct Unsubsidized Stafford loans that a graduate student or professional student may borrow in any academic year (as defined in section 481(a)(2)) or its equivalent shall be the amount of the median cost of college of the program of study in which the student is enrolled.
a graduate student—
who is not (and has not been) a professional student, may borrow for programs of study described in subparagraph (D)(i) shall be $100,000; or
who is not (and has not been) a graduate student, may borrow for programs of study described in subclauses (I) and (II) of subparagraph (D)(ii) shall be $150,000; or
For purposes of this subsection:
awards a professional degree upon completion of the program; or
provides the training described in part 141 of title 14, Code of Federal Regulations (or any successor regulations).
The term undergraduate student means a student enrolled in a program of study that awards an undergraduate credential upon completion of the program.
Section 455(a) of the Higher Education Act of 1965 (20 U.S.C. 1087e(a)) is further amended by adding at the end the following:
the cost of attendance of the program of study of such student; minus
Section 455(a) of the Higher Education Act of 1965 (20 U.S.C. 1087e(a)) is further amended by adding at the end the following:
Section 455(a) of the Higher Education Act of 1965 (20 U.S.C. 1087e(a)) is further amended by adding at the end the following:
The Secretary shall complete the application of the repayment plan under section 493C to the loans described in paragraph (1) as soon as practicable, but not later than 9 months after the date of enactment of this title.
Section 455(d) of the Higher Education Act of 1965 (20 U.S.C. 1087e(d)) is amended—
in paragraph (1)—
in the matter preceding subparagraph (A), by inserting before July 1, 2026, who has not received a loan made under this part on or after July 1, 2026,
after made under this part
;
by amending subparagraph (D) to read as follows:
the borrower is required to pay each outstanding loan of the borrower made under this part under such Repayment Assistance Plan;
such Plan shall not be available to borrowers with an excepted loan (as defined in paragraph (7)); and
the borrower may not change the borrower’s selection of the Repayment Assistance Plan except in accordance with paragraph (7)(C).
by striking that enables borrowers who have a partial financial hardship to make a lower monthly payment
; and
a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on such Federal Direct PLUS Loan or a loan under section 428B made on behalf of a dependent studentand inserting
an excepted Consolidation Loan (as defined in section 493C(a)(2));
in paragraph (5), by amending subparagraph (B) to read as follows:
by adding at the end the following:
The Secretary may not, for any loan made under this part on or after July 1, 2026—
authorize a borrower of such a loan to repay such loan pursuant to a repayment plan that is not described in paragraph (7)(A); or
Beginning on July 1, 2026, the Secretary shall offer a borrower of a loan made under this part on or after such date (including such a borrower who also has a loan made under this part before such date) two plans for repayment of the borrower’s loans under this part, including principal and interest on such loans. The borrower shall be entitled to accelerate, without penalty, repayment on such loans. The borrower may choose—
for a borrower with total outstanding principal of less than $25,000, a period of 10 years;
the income-based Repayment Assistance Plan under subsection (q).
If a borrower of a loan made under this part on or after July 1, 2026, does not select a repayment plan described in subparagraph (A), the Secretary shall provide the borrower with the standard repayment plan described in subparagraph (A)(i).
Each time a borrower receives a loan made under this part on or after July 1, 2026, the borrower may select either the standard repayment plan under subparagraph (A)(i) or the Repayment Assistance Plan under subparagraph (A)(ii), provided that the borrower is required to pay each outstanding loan of the borrower made under this part under such selected repayment plan.
A borrower may change the borrower’s selection of the standard repayment plan under subparagraph (A)(i), or the Secretary’s selection of such plan for the borrower under subparagraph (C), as the case may be, to the Repayment Assistance Plan under subparagraph (A)(ii) at any time.
excepted loanmeans a loan with an outstanding balance that is—
a Federal Direct PLUS Loan that is made on behalf of a dependent student; or
an excepted consolidation loan (as such term is defined in section 493C(a)(2)(A), notwithstanding subparagraph (B) of such section).
Subsection (e) of section 455 the Higher Education Act of 1965 (20 U.S.C. 1087e(e)) is repealed.
be subject to income contingent repayment in accordance with subsection (m)and inserting
be subject to income-based repayment in accordance with subsection (m); and
in subsection (m)—
in the subsection heading, by striking Income Contingent and
;
by amending paragraph (1) to read as follows:
income contingent or.
for the purposes of obtaining income contingent repayment or income-based repaymentand inserting
for the purposes of qualifying for an income-based repayment plan under section 455(q) or section 493C, as applicable;
be repaid either pursuant to income contingent repayment under part D of this title, pursuant to income-based repayment under section 493C, or pursuant to any other repayment provision under this sectionand inserting
be repaid pursuant to an income-based repayment plan under section 493C or any other repayment provision under this section; and
in paragraph (2)(A), by striking or by the terms of repayment pursuant to income contingent repayment offered by the Secretary under subsection (b)(5)
and inserting or by the terms of repayment pursuant to an income-based repayment plan under section 493C
; and
except as required by the terms of repayment pursuant to income contingent repayment offered by the Secretary under subsection (b)(5)and inserting
except as required by the terms of repayment pursuant to an income-based repayment plan under section 493C.
income-contingent and.
in the paragraph heading, by striking Income-contingent and income-based
and inserting Income-based
;
in subparagraph (A)—
in the matter preceding clause (i), by striking income-contingent or
; and
in clause (ii)(I), by inserting (as in effect on the day before the date of repeal of subsection (e) of section 455)
after section 455(e)(8)
.
Section 455 of the Higher Education Act of 1965 (20 U.S.C. 1087e) is amended by adding at the end the following new subsection:
Notwithstanding any other provision of this Act, beginning on July 1, 2026, the Secretary shall carry out an income-based repayment plan (to be known as the Repayment Assistance Plan
), that shall have the following terms and conditions:
The Secretary shall apply the borrower’s applicable monthly payment under this paragraph first toward interest due on each such loan, next toward any fees due on each loan, and then toward the principal of each loan.
Any principal due and not paid under subparagraph (B) or paragraph (2)(B) shall be deferred.
the date on which the borrower has made 360 qualifying monthly payments.
The Secretary shall repay or cancel any outstanding balance of principal and interest due on a loan made under this part to a borrower—
who, for any period of time, participated in the Repayment Assistance Plan under this subsection;
whose most recent payment for such loan prior to the loan cancellation under this subparagraph was made under such Repayment Assistance Plan; and
qualifying monthly paymentmeans any of the following:
An on-time applicable monthly payment under this subsection.
A monthly payment under section 493C of not less than the monthly payment required under such section, including a monthly payment equal to the minimum payment amount permitted under such section.
A month when the borrower did not make a payment because the borrower was in deferment due to an economic hardship described in section 435(o).
With respect to carrying out section 494(a)(2) for the Repayment Assistance Plan, an individual may elect to opt out of the disclosures required under section 494(a)(2)(A)(ii) in accordance with the procedures established under section 493C(c)(2)(B).
$50; or
the total amount paid by the borrower for such month pursuant to paragraph (1)(A), minus
In this paragraph:
$50 for each dependent child of the borrower.
In the case of a borrower with an applicable monthly payment amount calculated under clause (i) that is less than $10, the applicable monthly payment of the borrower shall be $10.
not more than $10,000, is $120;
more than $30,000 and not more than $40,000, is 3 percent of such adjusted gross income;
more than $40,000 and not more than $50,000, is 4 percent of such adjusted gross income;
more than $50,000 and not more than $60,000, is 5 percent of such adjusted gross income;
more than $60,000 and not more than $70,000, is 6 percent of such adjusted gross income;
more than $70,000 and not more than $80,000, is 7 percent of such adjusted gross income;
more than $80,000 and not more than $90,000, is 8 percent of such adjusted gross income;
more than $90,000 and not more than $100,000, is 9 percent of such adjusted gross income; and
dependent child of the borrowermeans an individual who—
is under 17 years of age; and
is the borrower’s dependent child or another person who lives with and receives more than one-half of their support from the borrower.
Section 455(g) of the Higher Education Act of 1965 (20 U.S.C. 1087e(g)) is amended by adding at the end the following new paragraph:
a consolidation loan under section 428C, or a Federal Direct Consolidation Loan, if the proceeds of such loan were used to the discharge the liability on an excepted PLUS loan; or
The term excepted consolidation loan
does not include a Federal Direct Consolidation Loan described in subparagraph (A) that (on the day before the date of enactment of this subparagraph) was being repaid pursuant to the Income-Contingent Repayment (ICR) plan in accordance with section 685.209(a) of title 34, Code of Federal Regulations (as in effect on June 30, 2023).
in subparagraph (B)—
by striking subclause (II); and
by striking the borrower
and all the follows through ends
and inserting the borrower ends
; and
by striking subclause (II);
by striking the borrower
and all the follows through ends
and inserting the borrower ends
; and
by striking or
at the end;
by repealing paragraph (6);
in paragraph (7)(B)—
in the matter preceding clause (i), by striking for a period of time prescribed by the Secretary, not to exceed 25 years
and inserting the following: for 25 years (in the case of a borrower who is repaying at least one loan for a program of study for which a graduate credential (as defined in section 472A)) is awarded, or, for 20 years (in the case of a borrower who is not repaying at least one such loan)
;
(as such paragraph was in effect on the day before the date of the repeal of paragraph (6))after
paragraph (6); and
in clause (iv), by inserting (as such section was in effect on the day before the date of the repeal of paragraph (6))
after section 455(d)(1)(D)
; and
in paragraph (8), by striking standard repayment plan
and inserting standard repayment plan under section 428(b)(9)(A)(i) or 455(d)(1)(A), or the Repayment Assistance Program under section 455(q)
.
Section 493C(c)(2) of the Higher Education Act of 1965 (20 U.S.C. 1098e(c)(2)) is further amended—
in subparagraph (A), by inserting (as in effect on the day before the date of repeal of subsection (e) of section 455)
after section 455(e)(1)
; and
(as in effect on the day before the date of repeal of subsection (e) of section 455)after
section 455(e)(8).
Section 493C of the Higher Education Act of 1965 (20 U.S.C. 1098e(e)) is further amended by striking subsection (e).
Deferment; forbearance.
in paragraph (2)—
in subparagraph (B), by striking not in
and inserting subject to paragraph (7), not in
; and
in subparagraph (D), by striking not in
and inserting subject to paragraph (7), not in
; and
by adding at the end the following:
may only be eligible for a forbearance on such loan pursuant to section 428(c)(3)(B) that does not exceed 9 months during any 24-month period; and
for the first 4 12-month intervals, interest shall not accrue; and
for any subsequent 12-month interval, interest shall accrue.
one timeand inserting
two times.
onceand inserting
twice.
The amendments made by this subsection shall take effect on the date of enactment of this Act, and shall apply with respect to any loan made, insured, or guaranteed under title IV of the Higher Education Act of 1965 (20 U.S.C. 1070 et seq.).
With respect a loan made under part D on or after July 1, 2025, a monthly payment amount described in subparagraph (A) may not be less than $10..
in clause (iii), by striking ; or
and inserting a semicolon;
in clause (iv), by striking ; and
and inserting (as in effect on the day before the date of the repeal of subsection (e) of this section); or
; and
by adding at the end the following new clause:
Section 455(m)(3)(B) of the Higher Education Act of 1965 (20 U.S.C. 1087e(m)(3)(B)) is amended—
by redesignating clauses (i) and (ii) as subclauses (I) and (II), respectively, and adjusting the margins accordingly;
by striking The term
and inserting the following:
by adding at the end the following:
public service jobdoes not include time served in a medical or dental internship or residency program (as such program is described in section 428(c)(3)(A)(i)(I)) by an individual who, as of June 30, 2025, has not borrowed a Federal Direct PLUS Loan or a Federal Direct Unsubsidized Stafford Loan for a program of study that awards a graduate credential upon completion of such program.
Paragraph (1) of section 458(a) of the Higher Education Act of 1965 (20 U.S.C. 1087h(a)(1)) is amended to read as follows:
adjusted gross incomemeans—
in the case of a dependent student, for the second tax year preceding the academic year—
the adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) of the student’s parents; plus
the foreign income (as described in section 480(b)(5)) of the student’s parents; and
the adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) of the student (and the student’s spouse, if applicable); plus
the foreign income (as described in section 480(b)(5)) of the student (and the student’s spouse, if applicable);
A studentand inserting
For each academic year beginning before July 1, 2025, a student.
by striking clause (v); and
by redesignating clauses (vi) and (vii) as clauses (v) and (vi), respectively.
Section 401(a)(2) of the Higher Education Act of 1965 (20 U.S.C. 1070a(a)(2)) is further amended—
in subparagraph (E), by striking and
after the semicolon;
in subparagraph (F), by striking the period and inserting ; and
; and
by adding at the end the following new subparagraph:
full timeand
full-time(except with respect to subsection (d)(4) when used as part of the term
normal full-time workload) mean, with respect to a student enrolled in an undergraduate course of study, the student is expected to complete at least 30 semester or trimester hours or 45 quarter credit hours (or the clock hour equivalent) in each academic year a student is enrolled in the course of study.
Section 401(b)(1) of the Higher Education Act of 1965 (20 U.S.C. 1070a–1(b)(1)) is amended by adding at the end the following:
Section 401 of the Higher Education Act of 1965 (20 U.S.C. 1070a) is further amended—
in subsection (b)—
by striking (2) Less
and inserting (2)(A) Less
; and
by inserting after subparagraph (A) (as so designated by subparagraph (A) of this subsection) the following new subparagraph:
in subsection (c)(6)(A), by inserting , and the eligibility requirement of enrollment on at least a half-time basis under subsection (b)(2),
after (b)(1)
; and
in subsection (d)(5)(A), by inserting (and at least half time, in the case of a student who first receives a Federal Pell Grant under subsection (b) on or after July 1, 2025)
after full time
.
The amendments made by this section shall take effect on July 1, 2025, and shall apply with respect to award year 2025–2026 and each subsequent award year.
For the award year beginning on July 1, 2026, and each subsequent award year, the Secretary shall award grants (to be known as Workforce Pell Grants
) to eligible students under paragraph (2) in accordance with this subsection.
To be eligible to receive a Workforce Pell Grant under this subsection for any period of enrollment, a student shall meet the eligibility requirements for a Federal Pell Grant under this section, except that the student—
shall be enrolled, or accepted for enrollment, in an eligible program under section 481(b)(3) (hereinafter referred to as an eligible workforce program
); and
may not—
be enrolled, or accepted for enrollment, in a program of study that leads to a graduate credential; or
have attained such a credential.
The Secretary shall award Workforce Pell Grants under this subsection in the same manner and with the same terms and conditions as the Secretary awards Federal Pell Grants under this section, except that—
each use of the term eligible program (except in subsections (b)(9)(A) and (d)(2)) shall be substituted by eligible workforce program under section 481(b)(3)
; and
a student who is eligible for a grant equal to less than the amount of the minimum Federal Pell Grant because the eligible workforce program in which the student is enrolled or accepted for enrollment is less than an academic year (in hours of instruction or weeks of duration) may still be eligible for a Workforce Pell Grant in an amount that is prorated based on the length of the program.
No eligible student described in paragraph (2) may concurrently receive a grant under both this subsection and—
subsection (b); or
subsection (c).
Any period of study covered by a Workforce Pell Grant awarded under this subsection shall be included in determining a student’s duration limit under subsection (d)(5).
by redesignating paragraphs (3) and (4) as paragraphs (4) and (5), respectively; and
by inserting after paragraph (2) the following:
A program is an eligible program for purposes of the Workforce Pell Grant program under section 401(k) only if—
it is a program of at least 150 clock hours of instruction, but less than 600 clock hours of instruction, or an equivalent number of credit hours, offered by an eligible institution during a minimum of 8 weeks, but less than 15 weeks;
it is not offered as a correspondence course, as defined in 600.2 of title 34, Code of Federal Regulations (as in effect on September 20, 2020);
the Governor of a State, after consultation with the State board, determines that the program—
provides an education aligned with the requirements of high-skill, high-wage (as identified by the State pursuant to section 122 of the Carl D. Perkins Career and Technical Education Act (20 U.S.C. 2342)), or in-demand industry sectors or occupations;
meets the hiring requirements of potential employers in the sectors or occupations described in subclause (I);
either—
leads to a recognized postsecondary credential that is stackable and portable across more than one employer; or
with respect to students enrolled in the program—
prepares such students for employment in an occupation for which there is only one recognized postsecondary credential; and
provides such students with such a credential upon completion of such program; and
prepares students to pursue 1 or more certificate or degree programs at 1 or more institutions of higher education (which may include the eligible institution providing the program), including by ensuring—
that a student, upon completion of the program and enrollment in such a related certificate or degree program, will receive academic credit for the Workforce Pell program that will be accepted toward meeting such certificate or degree program requirements; and
the acceptability of such credit toward meeting such certificate or degree program requirements; and
for each award year, the program has a verified completion rate of at least 70 percent, within 150 percent of the normal time for completion;
for each award year, the program has a verified job placement rate of at least 70 percent, measured 180 days after completion; and
for each award year, the median value-added earnings (as defined in section 420W) of students who completed such program for the most recent year for which data is available exceeds the median total price (as defined in section 454(d)(3)(D)) charged to students in such award year.
In this paragraph:
eligible institutionmeans an institution of higher education (as defined in section 102), or any other entity that has entered into a program participation agreement with the Secretary under section 487(a) (without regard to whether that entity is accredited by a national recognized accrediting agency or association), which has not been subject, during any of the preceding 3 years, to—
any suspension, emergency action, or termination under this title;
in the case of an institution of higher education, any adverse action by the institution’s accrediting agency or association that revokes or denies accreditation for the institution; or
any final action by the State in which the institution or other entity holds its legal domicile, authorization, or accreditation that revokes the institution’s or entity’s license or other authority to operate in such State.
Governormeans the chief executive of a State.
The terms industry or sector partnership, in-demand industry sector or occupation, recognized postsecondary credential, and State board have the meanings given such terms in section 3 of the Workforce Innovation and Opportunity Act.
or, for purposes of section 401(k), at an entity (other than an institution of higher education) that meets the requirements of section 481(b)(3)(B)(i)after
section 487.
Section 401(b)(7)(A) of the Higher Education Act of 1965 (20 U.S.C. 1070a(b)(7)(A)) is amended—
in clause (iii)—
by striking $2,170,000,000
and inserting $5,351,000,000
; and
by striking and
at the end;
in clause (iv)—
by striking $1,236,000,000
and inserting $6,058,000,000
; and
by striking and each succeeding fiscal year.
and inserting a semicolon; and
by adding at the end the following:
$1,236,000,000 for each succeeding fiscal year.
Section 454 of the Higher Education Act of 1965 (20 U.S.C. 1087d) is amended—
in subsection (a)—
in paragraph (5), by striking and
after the semicolon;
by redesignating paragraph (6) as paragraph (7); and
by inserting after paragraph (5) the following new paragraph:
provide annual reimbursements to the Secretary in accordance with the requirements under subsection (d); and
by adding at the end the following new subsection:
Beginning in award year 2028–2029, each institution of higher education participating in the direct student loan program under this part shall, for qualifying student loans, remit to the Secretary, at such time as the Secretary may specify, an annual reimbursement for each student cohort of the institution, based on the non-repayment balance of such cohort and calculated in accordance with paragraph (3).
For each institution of higher education participating in the direct student loan program under this part, the Secretary shall establish student cohorts, beginning with award year 2027–2028, as follows:
For each program of study at such institution, a student cohort comprised of all students who received Federal financial assistance under this title and who completed such program during such award year.
For such institution, a student cohort comprised of all students who received Federal financial assistance under this title, who were enrolled in the institution during the previous award year in a program of study leading to an undergraduate credential, and who at the time the cohort is established—
have not completed such program of study; and
are not enrolled at the institution in any program of study leading to an undergraduate credential.
have not completed such program of study; and
are not enrolled in such program.
For the purposes of this subsection, the term qualifying student loan means a loan made under this part on or after July 1, 2027, that—
was made to a student included in a student cohort of an institution or to a parent on behalf of such a student;
except in the case of a loan described in clause (i) or (ii) of subparagraph (C), is not included in any other student cohort of any institution of higher education;
is not in—
a medical or dental internship or residency forbearance described in section 428(c)(3)(A)(i)(I), section 428B(a)(2), section 428H(a), or section 685.205(a)(3) of title 34, Code of Federal Regulations;
a graduate fellowship deferment described in section 455(f)(2)(A)(ii);
rehabilitation training program deferment described under section 455(f)(2)(A)(ii);
an in-school deferment described under section 455(f)(2)(A)(i);
a cancer deferment described under section 455(f)(3);
a military service deferment described under section 455(f)(2)(C); or
a post-active duty student deferment described under section 493D; and
is not in default.
In the case of a student who completes two or more programs of study during the same award year, each qualifying student loan of the student shall be included in the student cohort for each of such program of study for such award year.
A Federal Direct Consolidation loan made under this title shall not be considered a qualifying student loan for a student cohort for an award year if all of the loans included in such consolidation loan are attributable to another student cohort.
If a qualifying student loan is consolidated into a consolidation loan under this title after such qualifying student loan has been included in a student cohort, the percentage of the consolidation loan that was attributable to such student cohort at the time of consolidation shall remain attributable to the student cohort for the life of the consolidation loan.
For each student cohort of an institution of higher education established under this subsection, the annual reimbursement for such cohort shall be equal to—
the reimbursement percentage for the cohort, determined in accordance with subparagraph (B); multiplied by
the non-repayment balance for the cohort for the award year, determined in accordance with subparagraph (C).
The reimbursement percentage of a student cohort of an institution shall be determined by the Secretary when the cohort is established, shall remain constant for the life of the student cohort, and shall be determined as follows:
The reimbursement percentage of a completing student cohort shall be equal to the percentage determined by—
subtracting from one the quotient of—
the median value-added earnings of students who completed such program of study in the most recent award year for which such earnings data is available; divided by
the median total price charged to students included in such cohort; and
multiplying the difference determined under subclause (I) by 100.
Notwithstanding clause (i), if the median value-added earnings of a completing student cohort under clause (i)(I)(aa) is negative, the reimbursement percentage of the student cohort shall be 100 percent.
Notwithstanding clause (i), if the median value-added earnings of a completing student cohort under clause (i)(I)(aa) exceeds the median total price of such cohort under clause (i)(I)(bb), the reimbursement percentage of the student cohort shall be 0 percent.
The reimbursement percentage of a non-completing student cohort shall be determined based on the most recent data available in the award year in which the cohort is established, and—
for an undergraduate non-completing student cohort, shall be equal to the percentage of undergraduate students who received Federal financial assistance under this title at such institution who—
did not complete an undergraduate program of study at the institution within 150 percent of the program length of such program; or
only in the case of a two-year institution, did not, within 6 years after first enrolling at the two-year institution, complete a program of study at a four-year institution for which a bachelor’s degree (or substantially similar credential) is awarded; and
for a graduate non-completing student cohort, shall be equal to the percentage of students who received Federal financial assistance under this title at the institution for the applicable graduate program of study and who did not complete such program of study within 150 percent of the program length.
For each award year, the Secretary shall determine the non-repayment loan balance for such award year for each student cohort of an institution of higher education by calculating the sum of—
for loans in such cohort, the difference between the total amount of payments due from all borrowers on such loans during such year and the total amount of payments made by all such borrowers on such loans during such year; plus
the total amount of interest waived, paid, or otherwise not charged by the Secretary during such year under the income-based repayment plan described in section 455(q); plus
the total amount of principal and interest forgiven, cancelled, waived, discharged, repaid, or otherwise reduced by the Secretary under any act during such year that is not included in subclause (II) and was not discharged or forgiven under section 437(a), 428J, or section 455(m).
For the purpose of calculating the non-repayment loan balance of student cohorts under this paragraph, the Secretary shall—
for each qualifying student loan in a student cohort that is included in another student cohort because the student who borrowed such loan completed two or more programs of study during the same award year, the sum of the amounts described in subclauses (I) through (III) of clause (i) for such qualifying student loan shall be divided equally among each of the student cohorts in which such loan is included; and
for each consolidation loan in a student cohort—
determine the percentage of the outstanding principal balance of the consolidation loan attributable to such student cohort—
at the time of that loan was included in such cohort, in the case of a loan consolidated before inclusion in such cohort; or
at the time of consolidation, in the case of a loan consolidated after inclusion in such cohort; and
the total amount of grants and scholarships described in section 480(i) awarded to such student from non-Federal sources for such program of study.
Beginning with the first award year for which reimbursements are required under this subsection, and for each succeeding award year, the Secretary shall—
notify each institution of higher education of the amounts and due dates of each annual reimbursement calculated under paragraph (3) for each student cohort of the institution within 30 days of calculating such amounts; and
require the institution to remit such payments within 90 days of such notification.
If an institution fails to remit to the Secretary a reimbursement for a student cohort as required under this subsection within 90 days of receiving notification from the Secretary in accordance with paragraph (4), the institution shall pay to the Secretary, in addition to such reimbursement, interest on such reimbursement payment, at a rate that is the average rate applicable to the loans in such student cohort.
If an institution fails to remit to the Secretary a reimbursement for a student cohort as required under this subsection, plus interest owed in under subparagraph (A), within 12 months of receiving notification from the Secretary in accordance with paragraph (4), the institution shall be ineligible to make direct loans to any student enrolled in the program of study for which the institution has failed to make the reimbursement payments until such payment is made.
If an institution fails to remit to the Secretary a reimbursement for a student cohort as required under this subsection, plus interest owed under subparagraph (A), within 18 months of receiving notification from the Secretary in accordance with paragraph (4), the institution shall be ineligible to make direct loans or award Federal Pell Grants under section 401 to any student enrolled in the institution until such payment is made.
If an institution fails to remit to the Secretary a reimbursement for a student cohort as required under this subsection, plus interest owed under subparagraph (A), within 2 years of receiving notification from the Secretary in accordance with paragraph (4), the institution shall be ineligible to participate in any program under this title for a period of not less than 10 years.
The Secretary shall, upon the request of an institution that voluntarily ceases to make Federal Direct loans to students enrolled in a specific program of study, reduce the amount of the annual reimbursement owed by the institution for each student cohort associated with such program by 50 percent if the institution assures the Secretary that the institution will not make Federal Direct loans to any student enrolled in such program of study (or any substantially similar program of study, as determined by the Secretary) for a period of not less than 10 award years, beginning with the first award year that begins after the date on which the Secretary reduces such reimbursement.
Notwithstanding any other provision of law, the Secretary shall reserve the funds remitted to the Secretary as reimbursements in accordance with this subsection, and such funds shall be made available to the Secretary only for the purpose of awarding PROMISE grants in accordance with subpart 11 of part A of this title.
Part A of title IV of the Higher Education Act of 1965 (20 U.S.C. 1070c et seq.) is amended by adding at the end the following:
For award year 2028–2029 and each succeeding award year, from reserved funds remitted to the Secretary in accordance with section 454(d) and additional funds made available under section 420V, as necessary, the Secretary shall award PROMISE grants to eligible institutions to carry out the activities described in section 420U(c). PROMISE grants awarded under this subpart shall be awarded on a noncompetitive basis to each eligible institution that submits a satisfactory application under section 420T for a 6-year period in an amount that is determined in accordance with section 420U.
To be eligible for a PROMISE grant under this subpart, an institution shall—
be an institution of higher education under section 102, except that an institution described in section 102(a)(1)(C) shall not be an eligible institution under this subpart; and
meet the maximum total price guarantee requirements under subsection (c).
An eligible institution seeking a PROMISE grant under this subpart (including a renewal of such a grant) shall submit to the Secretary an application, at such time as the Secretary may require, containing the information required under this subsection. Such application shall—
demonstrate that the institution—
meets the maximum total price guarantee requirements under subsection (c); and
will continue to meet the maximum total price guarantee requirements for each award year during the grant period with respect to students first enrolling at the institution for each such award year;
describe how grant funds awarded under this subpart will be used by the institution to carry out activities related to—
increasing postsecondary affordability, including—
the expansion and continuation of the maximum total price guarantee requirements under subsection (c); and
any other activities to be carried out by the institution to increase postsecondary affordability and minimize the maximum total price for completion paid by students receiving need-based student aid;
increasing postsecondary access, which may include—
the activities described in section 485E of this Act; and
any other activities to be carried out by the institution to increase postsecondary access and expand opportunities for low- and middle-income students; and
increasing postsecondary student success, which may include—
activities to improve completion rates and reduce time to credential;
any other activities to be carried out by the institution to increase value-added earnings and postsecondary student success;
describe—
how the institution will evaluate the effectiveness of the institution’s use of grant funds awarded under this subpart; and
how the institution will collect and disseminate information on promising practices developed with the use of such grant funds; and
in the case of an institution that has previously received a grant under this subpart, contain the evaluation required under paragraph (3) for each previous grant.
As a condition of eligibility for a PROMISE grant under this subpart, an institution shall—
for the award year for which the institution is applying for a PROMISE grant, and at least 1 award year preceding such award year, provide to each student who first enrolls, or plans to enroll, in the institution during the award year and who receives Federal financial aid under this title a maximum total price guarantee, in accordance with this section, for the minimum guarantee period applicable to the student; and
provide to the Secretary an assurance that the institution will continue to meet each of the maximum total price guarantee requirements under this subsection for students who first enroll, or plan to enroll, in the institution during each award year included in the grant period.
The minimum period during which a student shall be provided a guarantee under subsection (c) with respect to the maximum total price for completion of a program of study at an institution shall be the average, for the 3 most recent award years for which data are available, of the median time to credential of students who completed any undergraduate program of study at the institution during each such award year, except that such minimum guarantee period shall not be less than the program length of the program of study in which the student is enrolled.
An institution shall not be required to provide a maximum total price guarantee under subsection (c) to a student after the conclusion of the 6-year period beginning on the first day on which the student enrolled at such institution.
For the purposes of subsection (c), an institution shall determine, prior to the first award year in which a student enrolls at the institution, the maximum total price that may be charged to the student for completion of a program of study at the institution for the minimum guarantee period applicable to a student, before application of any Federal Pell Grants or other Federal financial aid under this title. Such a maximum total price for completion shall be determined for students in each income category and student aid index category (as determined by the Secretary). In determining the maximum total price for completion to be charged to each such category of students, the institution may consider the ability of a category of students to pay tuition and fees, but may not include in such consideration any Federal Pell Grants or other Federal financial aid awards that may be available to such category of students under this title.
In the event that a student receives more than 1 maximum total price guarantee because the student is included in more than 1 category of students for which the institution determines a maximum total price guarantee amount for the purposes of subsection (c), the maximum total price guarantee applicable to such student for the purposes of this section shall be equal to the lowest such guarantee amount.
Subject to subsection (b) and section 420V(b), the amount of a PROMISE grant for an eligible institution for each year of the grant period shall be calculated by the Secretary annually and shall be equal to the amount determined by multiplying—
the lesser of—
the difference determined by subtracting one from the quotient of—
the average, for the 3 most recent award years for which data are available, of the median value-added earnings for each such award year of students who completed any program of study of the institution; divided by
the average, for the 3 most recent award years for which data are available, of the maximum total price for completion determined under section 420T(e) applicable for each such award year to students enrolled in the institution in any program of study who received financial aid under this title; or
the number two;
completed a program of study at the institution within 100 percent of the program length of such program; or
only in the case of a two-year institution or a less than two-year institution—
transfer to a four-year institution; and
within 4 years after first enrolling at the two-year or less than two-year institution, complete a program of study at the four-year institution for which a bachelor’s degree (or substantially similar credential) is awarded.
In this section, the term low-income, when used with respect to a student, means that the student’s family income does not exceed the maximum income in the lowest income category (as determined by the Secretary).
Notwithstanding subsection (a), the maximum amount an eligible institution may receive annually for a grant under this subpart shall be the amount equal to—
the average, for the 3 most recent award years, of the number of students enrolled in the institution in an award year who receive Federal financial aid under this title; multiplied by
A PROMISE grant awarded under this subpart shall be used by an eligible institution to—
carry out activities included in the institution’s application for such grant related to postsecondary affordability, access, and student success;
evaluate the effectiveness of the activities carried out with such grant in accordance with section 420T(b)(3)(A); and
collect and disseminate promising practices related to the activities carried out with such grant, in accordance with section 420T(b)(3)(B).
To carry out this subpart, there shall be available to the Secretary any funds remitted to the Secretary as reimbursements in accordance with section 454(d) for any award year.
If the amounts made available to the Secretary under subsection (a) to carry out this subpart for an award year are not sufficient to provide grants to each eligible institution in the amount determined under section 420U for such award year, the Secretary shall reduce each such grant amount by the applicable percentage described in paragraph (2).
the amounts made available under subsection (a) for the award year described in paragraph (1); by
In this title:
the annual earnings of such student measured during the applicable earnings measurement period for such program (as determined under subparagraph (C)); minus
in the case of a student who completed a program of study that awards—
an undergraduate credential, 150 percent of the poverty line applicable to a single individual as determined under section 673(2) of the Community Services Block Grant Act (42 U.S.C. 9902(2)) for such year; or
a graduate credential, 300 percent of the poverty line applicable to a single individual as determined under section 673(2) of the Community Services Block Grant Act (42 U.S.C. 9902(2)) for such year.
Except as provided in clause (ii), the Secretary shall use the geographic location of the institution at which a student completed a program of study to adjust the value-added earnings of the student calculated under subparagraph (A) by dividing—
the difference between clauses (i) and (ii) of such subparagraph; by
the most recent regional price parity index of the Bureau of Economics Analysis for the State or, as applicable, metropolitan area in which such institution is located.
The value-added earnings of a student calculated under subparagraph (A) shall not be adjusted based on geographic location in accordance with clause (i) if such student attended principally through distance education.
For the purpose of calculating the value-added earnings of a student, except as provided in clause (ii), the annual earnings of a student shall be measured—
in the case of a program of study that awards an undergraduate certificate, post baccalaureate certificate, or graduate certificate, 1 year after the student completes such program;
in the case of a program of study that awards an associate’s degree or master’s degree, 2 years after the student completes such program; and
in the case of a program of study that awards a bachelor’s degree, doctoral degree, or professional degree, 4 years after the student completes such program.
The Secretary may, as the Secretary determines appropriate based on the characteristics of a program of study, extend an earnings measurement period described in clause (i) for a program of study that—
requires completion of an additional educational program after completion of the program of study in order to obtain a licensure associated with the credential awarded for such program of study; and
when combined with the program length of such additional educational program for licensure, has a total program length that exceeds the relevant earnings measurement period prescribed for such program of study under clause (i),
except that in no case shall the annual earnings of a student be measured more than 1 year after the student completes such additional educational program.
Section 484B of the Higher Education Act of 1965 (20 U.S.C. 1091b) is amended by adding at the end the following:
in subsection (a), by repealing paragraph (24);
by striking subsection (d); and
by redesignating subsections (e) through (j) as subsections (d) through (i), respectively.
The Higher Education Act of 1965 (20 U.S.C. 1001 et seq.) is amended—
in section 101(b)(1), by striking gainful employment in
;
in section 102—
in subsection (b)(1)(A)(i), by striking gainful employment in
; and
in subsection (c)(1)(A), by striking gainful employment in
; and
in section 481(b)(1)(A)(i), by striking gainful employment in
.
The following regulations (including any supplement or revision to such regulations) are repealed and shall have no legal effect:
Sections 674.33(g), 682.402(d), and 685.214 of title 34, Code of Federal Regulations (relating to closed school discharges), as added or amended by the final regulations published by the Department of Education in the Federal Register on November 1, 2022 (87 Fed. Reg. 65904 et seq.).
Subpart D of part 685 of title 34, Code of Federal Regulations (relating to borrower defense to repayment), as added or amended by the final regulations published by the Department of Education in the Federal Register on November 1, 2022 (87 Fed. Reg. 65904 et seq.).
Any regulations repealed by subsection (c) that were in effect on June 30, 2023, are restored and revived as if the repeal of such regulations under such subsection had not taken effect.
The Secretary of Education may not implement any rule, regulation, policy, or executive action specified in this section (or a substantially similar rule, regulation, policy, or executive action) unless authority for such implementation is explicitly provided in an Act of Congress.
Part G of title IV of the Higher Education Act of 1965 (20 U.S.C. 1088 et seq.) is amended by inserting after section 492 the following:
Beginning on the date of enactment of this section, a draft regulation implementing this title (as described in section 492(b)(1)) that is determined by the Secretary to be economically significant shall be subject to the following requirements (regardless of whether negotiated rulemaking occurs):
The Secretary shall determine whether the draft regulation, if implemented, would result in an increase in a subsidy cost.
If the Secretary determines under paragraph (1) that the draft regulation would result in an increase in a subsidy cost, then the Secretary may not take any further action with respect to such regulation.
Beginning on the date of enactment of this section, the Secretary may not issue a proposed rule, final regulation, or executive action implementing this title if the Secretary determines that the rule, regulation, or executive action—
is economically significant; and
would result in an increase in a subsidy cost.
The analyses required under subsections (a) and (b) shall be in addition to any other cost analysis required under law for a regulation implementing this title, including any cost analysis that may be required pursuant to Executive Order 12866 (58 Fed. Reg. 51735; relating to regulatory planning and review), Executive Order 13563 (76 Fed. Reg. 3821; relating to improving regulation and regulatory review), or any related or successor orders.
In this section, the term economically significant, when used with respect to a draft, proposed, or final regulation or executive action, means that the regulation or executive action is likely, as determined by the Secretary—
to have an annual effect on the economy of $100,000,000 or more; or
to adversely affect in a material way the economy, a sector of the economy, productivity, competition, jobs, the environment, public health or safety, or State, local, or tribal governments or communities.
The unobligated balance of any amounts made available under subsection (a) of section 50123 of Public Law 117–169 (42 U.S.C. 18795b) is rescinded.
In this section:
The term Commission means the Federal Energy Regulatory Commission.
The term covered facility means—
The term cross-border segment means a segment, as determined by the Commission, of a covered facility that is located at an international boundary between—
the United States and Mexico.
The term Presidential permit means a permit or other approval issued or required by the President under or pursuant to any provision of law, including under or pursuant to any Executive order, with respect to the construction, connection, operation, or maintenance of a cross-border segment.
The Commission shall, upon payment of a fee in the amount of $50,000 by a person requesting a certificate of crossing, issue to such person such certificate of crossing.
Subsection (c) shall not apply to the construction, connection, operation, or maintenance of a cross-border segment with respect to which a Presidential permit that was issued before the date of enactment of this Act applies and is in effect.
Section 3 of the Natural Gas Act (15 U.S.C. 717b) is amended by adding at the end the following:
In addition to amounts otherwise available, there is appropriated to the Secretary of Energy, out of any money in the Treasury not otherwise appropriated, $5,000,000, to remain available for a period of five years for administrative expenses associated with carrying out section 116 of the Alaska Natural Gas Pipeline Act (15 U.S.C. 720n).
The Natural Gas Act is amended by adding after section 15 (15 U.S.C. 717n) the following:
covered applicationmeans an application for an authorization under section 3 or a certificate of public convenience and necessity under section 7, as applicable, for activities that include construction.
The term Federal authorization
has the meaning given such term in section 15(a).
submitting to the Commission a written notification—
of the election; and
that identifies each Federal authorization required for the approval of the covered application and each Federal, State, interstate, or Tribal agency that will consider an aspect of each such Federal authorization; and
making a payment to the Secretary of the Treasury in an amount that is the lesser of—
one percent of the expected cost of the applicable construction, as determined by the applicant; or
$10,000,000 (adjusted for inflation, as the Secretary of the Treasury determines necessary).
Not later than 60 days after the date on which an applicant elects to obtain an expedited review under paragraph (1), the applicant shall submit to the Commission the covered application for which such election for an expedited review was made, which shall include—
the scope of the applicable activities, including capital investment, siting, temporary construction, and final workforce numbers;
the industrial sector of the applicant, as classified by the North American Industry Classification System; and
a list of the statutes and regulations that are relevant to the covered application.
Except as provided in clause (ii), not later than one year after the date on which an applicant submits a covered application pursuant to subparagraph (A)—
each Federal, State, interstate, or Tribal agency identified under paragraph (1)(A)(ii) shall—
review the relevant Federal authorization identified under such paragraph; and
subject to any conditions determined by such agency to be necessary to comply with the requirements of the Federal law under which such approval is required, approve such Federal authorization; and
the Commission shall—
review the covered application; and
subject to any conditions determined by the Commission to be necessary to comply with the requirements of this Act, approve the covered application.
With respect to a covered application submitted pursuant to subparagraph (A), the Commission may approve a request by an agency identified under paragraph (1)(A)(ii) for an extension of the one-year deadline imposed by clause (i) of this subparagraph for a period of 6 months if the Commission receives consent from the relevant applicant.
If the Commission approves a request for an extension under subclause (I), such extension shall apply to the applicable covered application and the Federal authorization for which the extension was requested.
Any covered application submitted pursuant to subparagraph (A), or Federal authorization that is required with respect to such covered application, that is not approved by the applicable deadline under subparagraph (B) shall be deemed approved in perpetuity, notwithstanding any procedural requirements relating to such approval under the Federal law under which such approval was required (including any requirements applicable to the effective period of a Federal authorization).
the applicant; or
An association may only bring a claim on behalf of one or more of its members pursuant to subparagraph (A)(ii) if each member of the association has suffered, or likely and imminently will suffer, the harm described in subparagraph (A)(ii).
clear and convincing evidencefor
substantial evidence.
Notwithstanding any other provision of law, the United States Court of Appeals for the District of Columbia Circuit shall have original and exclusive jurisdiction over any claim—
alleging the invalidity of subsection (b); or
that an agency action relating to a covered application or Federal authorization under subsection (b) is beyond the scope of authority conferred by the Federal law under which such agency action is made.
The Natural Gas Act is amended by inserting after section 7 (15 U.S.C. 717f) the following:
a pipeline or pipeline facility for the transportation of carbon dioxide that is regulated under chapter 601 of title 49, United States Code, pursuant to section 60102(i) of such chapter;
a gas pipeline facility, as such term is defined in section 60101 of title 49, United States Code, for the transportation of hydrogen that is regulated under chapter 601 of such title; or
an application for a license authorizing the whole or any part of the operation, sale, service, construction, extension, or acquisition of a covered pipeline, which application shall be made in the same manner as, and in accordance with the requirements for, an application for a certificate of public convenience and necessity under section 7(d); and
a fee in the amount of $10,000,000 for the consideration of such application.
With respect to each application for which a fee is submitted under subsection (b), the Commission shall—
consider the application in accordance with the procedures applicable to an application for a certificate of public convenience and necessity under the matter preceding the proviso in section 7(c)(1)(B), including the procedure provided in section 7(e); and
in accordance with section 7(e), issue the license for which the application was submitted or deny such application.
For purposes of this section, the Commission may modify procedures in place under section 7 as the Commission determines necessary to apply such procedures to the consideration, issuance, or denial of an application under this section.
licensee under section 7Afor
natural-gas company;
subsection (c)(2) of such section shall be applied with respect to this section—
licensee under section 7Afor
natural-gas company; and
by substituting petroleum or a petroleum product
for natural gas
each place it appears;
by substituting license under section 7A
for authorization under this section
; and
licensee under section 7Afor
natural-gas company;
by substituting transported liquid or gas is consumed
for gas is consumed
; and
by substituting a liquid or gas to another licensee under section 7A
for natural gas to another natural gas company
;
by substituting licenses under section 7A
for certificates of public convenience and necessity
; and
licensee under section 7Afor
natural-gas company;
subsection (h) of such section shall be applied with respect to this section—
by substituting licensee under section 7A
for holder of a certificate of public convenience and necessity
; and
by substituting to carry out an activity authorized by the license issued under such section
for to construct, operate, and maintain a pipe line or pipe lines for the transportation of natural gas, and the necessary land or other property, in addition to right-of-way, for the location of compressor stations, pressure apparatus, or other stations or equipment necessary to the proper operation of such pipe line or pipe lines
.
For purposes of applying section 15 with respect to this section, each reference to an application in subsection (a) of such section shall be considered to be a reference to an application for a license under this section.
For purposes of section 19—
subsection (b) of such section shall be applied with respect to this section by substituting person who submitted the relevant application and paid a fee under section 7A
for natural gas company
; and
covered pipeline with respect to which an application and fee has been submitted under section 7Afor
facility subject to section 3 or section 7each place it appears.
company that is a licensee under section 7Afor
natural gas company.
A sponsor may apply to enroll with respect to a covered energy project in the program by submitting to the Secretary an application containing such information as the Secretary may require.
Not later than 90 days after the date on which the Secretary receives an application submitted under paragraph (3), the Secretary shall enroll the sponsor in the program for the covered energy project with respect to which the application was submitted if the Secretary determines that the sponsor meets the requirements of paragraph (2) with respect to the covered energy project.
The Secretary shall establish and annually collect a premium from each sponsor enrolled in the program for each covered energy project with respect to which the sponsor is enrolled.
A premium established and collected from a sponsor under subparagraph (A) shall—
be equal to 1.5 percent of the sponsor capital contribution for the applicable covered energy project; and
fiscal year 2033; or
the year in which the sponsor withdraws from the program with respect to the applicable covered energy project.
The Secretary may adjust the percentage required by subparagraph (B)(i) once every two fiscal years to ensure Fund solvency, except that—
the Secretary may not vary such percentage between sponsors or projects; and
such percentage may not exceed 5 percent.
The Secretary shall publish in the Federal Register not later than 60 days prior to the start of each fiscal year a list of each premium to be collected for the fiscal year.
the sponsor paid the enrollment fee and the premium for each year the sponsor was enrolled in the program with respect to the covered energy project; and
the sponsor demonstrates, in a request submitted to the Secretary, that a qualifying Federal action has been issued or taken that has an effect described in subsection (g)(4)(B) on the covered energy project.
A request under paragraph (1) shall contain the following:
Information on each Federal approval or permit relating to the covered energy project, including the date on which such approval or permit was issued.
A description of, and, if applicable, a citation to, the applicable qualifying Federal action.
A causal statement showing how the qualifying Federal action directly resulted in unrecoverable losses or cessation of the covered energy project and that absent the qualifying Federal action the project would have otherwise been viable.
Any supporting economic analysis demonstrating the financial effects of the covered energy project being rendered unviable.
The Secretary may not deny a request submitted under paragraph (1) based on—
the merit of the applicable covered energy project, as determined by the Secretary; or
the type of technology used in the applicable covered energy project.
The amount of compensation provided to a sponsor under this subsection with respect to a covered energy project shall not exceed the sponsor capital contribution for the covered energy project.
such amount may be any amount, including zero, that is less than or equal to the amount of the sponsor capital contribution for the covered energy project, regardless of the amount of capital expenditures made by the sponsor (as certified and included in the request pursuant to paragraph (2)(B)); and
the Secretary shall determine such amount in a manner that ensures no funds will be obligated or expended in amounts that exceed the amounts in the Fund at the time of approval of the applicable request submitted under paragraph (1).
Amounts in the Fund—
shall remain available until September 30, 2034; and
may be used, without further appropriation—
to make compensation payments to sponsors under this section; and
to administer the program.
Not more than 3 percent of amounts in the Fund may be used to administer the program.
The Secretary shall deposit the fees and premiums received under subsection (c) into the Fund.
The Fund shall be maintained and administered by the Secretary.
Amounts in the Fund shall be invested in obligations of the United States in accordance with the requirements of section 9702 of title 31, United States Code.
The interest on such investments shall be credited to the Fund.
For purposes of this section:
The term Fund means the De-Risking Compensation Fund established in subsection (e)(1).
issued or taken after a sponsor received a Federal approval or permit for a covered energy project; and
that revokes such approval or permit or cancels, delays, or renders unviable the covered energy project regardless of whether the regulation, administrative decision, or executive action is responsive to a court order.
The term Secretary means the Secretary of Energy.
The term sponsor means an entity incorporated and headquartered in the United States with an ownership or development interest in a covered energy project.
The term sponsor capital contribution means the projected capital expenditure of a sponsor for a covered energy project, as certified by the Secretary at the time of enrollment in the program, which shall include verifiable development, construction, permitting, and financing costs directly related to the covered energy project.
In addition to amounts otherwise available, there is appropriated to the Department of Energy for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029—
$218,000,000 for maintenance of, including repairs to, storage facilities and related facilities (as such terms are defined in section 152 of the Energy Policy and Conservation Act (42 U.S.C. 6232)) of the Strategic Petroleum Reserve; and
$1,321,000,000 to acquire, by purchase, petroleum products for storage in the Strategic Petroleum Reserve.
Section 20003 of Public Law 115–97 (42 U.S.C. 6241 note) is repealed.
under Public Law 117–169 (commonly referred to as the Inflation Reduction Act of 2022);
under the Infrastructure Investment and Jobs Act (Public Law 117–58); or
that were designated by the Congress as an emergency requirement pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 or a concurrent resolution on the budget, section 4001(a)(1) of S. Con. Res. 14 (117th Congress), or section 1(e) of H. Res. 1151 (117th Congress) as engrossed in the House of Representatives on June 8, 2022.
Section 60104 of Public Law 117–169 is repealed.
The unobligated balance of any amounts made available under section 60104 of Public Law 117–169 (as in effect on the day before the date of enactment of this Act) is rescinded.
Section 60106 of Public Law 117–169 is repealed.
The unobligated balance of any amounts made available under section 60106 of Public Law 117–169 (as in effect on the day before the date of enactment of this Act) is rescinded.
Section 60108 of Public Law 117–169 is repealed.
The unobligated balance of any amounts made available under section 60108 of Public Law 117–169 (as in effect on the day before the date of enactment of this Act) is rescinded.
Section 60109 of Public Law 117–169 is repealed.
The unobligated balance of any amounts made available under section 60109 of Public Law 117–169 (as in effect on the day before the date of enactment of this Act) is rescinded.
Section 60110 of Public Law 117–169 is repealed.
The unobligated balance of any amounts made available under section 60110 of Public Law 117–169 (as in effect on the day before the date of enactment of this Act) is rescinded.
Section 60111 of Public Law 117–169 is repealed.
The unobligated balance of any amounts made available under section 60111 of Public Law 117–169 (as in effect on the day before the date of enactment of this Act) is rescinded.
Subsections (a) and (b) of section 136 of the Clean Air Act (42 U.S.C. 7436) are repealed and the unobligated balances of amounts made available under those subsections (as in effect on the day before the date of enactment of this Act) are rescinded.
Section 136 of the Clean Air Act (42 U.S.C. 7436) is amended—
by redesignating subsections (c) through (i) as subsections (a) through (g), respectively;
subsection (c)each place it appears and inserting
subsection (a);
subsection (d)each place it appears and inserting
subsection (b);
subsection (f)each place it appears and inserting
subsection (d);
in subsection (e) (as so redesignated), by striking calendar year 2024
and inserting calendar year 2034
; and
in subsection (f) (as so redesignated)—
by striking subsections (e) and (f)
and inserting subsections (c) and (d)
; and
by striking including data collected pursuant to subsection (a)(4),
.
Section 60115 of Public Law 117–169 is repealed.
The unobligated balance of any amounts made available under section 60115 of Public Law 117–169 (as in effect on the day before the date of enactment of this Act) is rescinded.
The final rule issued by the Environmental Protection Agency relating to Multi-Pollutant Emissions Standards for Model Years 2027 and Later Light-Duty and Medium-Duty Vehicles
(89 Fed. Reg. 27842 (April 18, 2024)) shall have no force or effect.
The final rule issued by the National Highway Traffic Safety Administration relating to Corporate Average Fuel Economy Standards for Passenger Cars and Light Trucks for Model Years 2027 and Beyond and Fuel Efficiency Standards for Heavy-Duty Pickup Trucks and Vans for Model Years 2030 and Beyond
(89 Fed. Reg. 52540 (June 24, 2024)) shall have no force or effect.
Not later than 2 years after the date of the enactment of this Act, the Assistant Secretary and the Commission shall identify, from spectrum in the covered band that is allocated for Federal use, non-Federal use, or shared Federal and non-Federal use, a total of not less than 600 megahertz of spectrum for reallocation for non-Federal use on an exclusive, licensed basis for mobile broadband services, fixed broadband services, mobile and fixed broadband services, or a combination thereof.
The President, acting through the Assistant Secretary, shall—
withdraw or modify the assignments to Federal Government stations of spectrum identified under paragraph (1) as necessary for the Commission to comply with subsection (b); and
not later than 30 days after completing any necessary withdrawal or modification under subparagraph (A), notify the Commission that the withdrawal or modification is complete.
Not later than 3 years after the date of the enactment of this Act, the Commission shall complete 1 or more systems of competitive bidding for not less than 200 megahertz of such spectrum.
Not later than 6 years after the date of the enactment of this Act, the Commission shall complete 1 or more systems of competitive bidding for any remaining spectrum required to be auctioned under paragraph (1) after compliance with subparagraph (A) of this paragraph.
grant a license or permit under this subsection shall expire March 9, 2023and all that follows and inserting
complete a system of competitive bidding under this subsection shall expire September 30, 2034..
In this section:
The term Assistant Secretary
means the Assistant Secretary of Commerce for Communications and Information.
The term Commission
means the Federal Communications Commission.
The term covered band
means the band of frequencies between 1.3 gigahertz and 10 gigahertz, inclusive.
The term covered band
does not include the following:
The band of frequencies between 3.1 gigahertz and 3.45 gigahertz, inclusive.
To replace or modernize, within the Department of Commerce, legacy business systems with state-of-the-art commercial artificial intelligence systems and automated decision systems.
To facilitate, within the Department of Commerce, the adoption of artificial intelligence models that increase operational efficiency and service delivery.
To improve, within the Department of Commerce, the cybersecurity posture of Federal information technology systems through modernized architecture, automated threat detection, and integrated artificial intelligence solutions.
Except as provided in paragraph (2), no State or political subdivision thereof may enforce any law or regulation regulating artificial intelligence models, artificial intelligence systems, or automated decision systems during the 10-year period beginning on the date of the enactment of this Act.
the primary purpose and effect of which is to remove legal impediments to, or facilitate the deployment or operation of, an artificial intelligence model, artificial intelligence system, or automated decision system;
is imposed under Federal law; or
does not impose a fee or bond unless—
such fee or bond is reasonable and cost-based; and
The term artificial intelligence
has the meaning given such term in section 5002 of the National Artificial Intelligence Initiative Act of 2020 (15 U.S.C. 9401).
The term artificial intelligence model
means a software component of an information system that implements artificial intelligence technology and uses computational, statistical, or machine-learning techniques to produce outputs from a defined set of inputs.
The term artificial intelligence system
means any data system, software, hardware, application, tool, or utility that operates, in whole or in part, using artificial intelligence.
The term automated decision system
means any computational process derived from machine learning, statistical modeling, data analytics, or artificial intelligence that issues a simplified output, including a score, classification, or recommendation, to materially influence or replace human decision making.
The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section and ending January 1, 2035, implement, administer, or enforce the provisions of the final rule published by the Centers for Medicare & Medicaid Services on September 21, 2023, and titled Streamlining Medicaid; Medicare Savings Program Eligibility Determination and Enrollment
(88 Fed. Reg. 65230).
The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section and ending January 1, 2035, implement, administer, or enforce the provisions of the final rule published by the Centers for Medicare & Medicaid Services on April 2, 2024, and titled Medicaid Program; Streamlining the Medicaid, Children's Health Insurance Program, and Basic Health Program Application, Eligibility Determination, Enrollment, and Renewal Processes
(89 Fed. Reg. 22780).
in subsection (a)—
in paragraph (86), by striking and
at the end;
in paragraph (87), by striking the period and inserting ; and
; and
by inserting after paragraph (87) the following new paragraph:
beginning not later than October 1, 2029—
for the State to submit to the system established by the Secretary under subsection (uu), with respect to an individual enrolled or seeking to enroll under such plan, not less frequently than once each month and during each determination or redetermination of the eligibility of such individual for medical assistance under such plan (or waiver of such plan)—
the social security number of such individual, if such individual has a social security number and is required to provide such number to enroll under such plan (or waiver); and
such other information with respect to such individual as determined necessary by the Secretary for purposes of preventing individuals from simultaneously being enrolled under State plans (or waivers of such plans) of multiple States;
for the use of such system to prevent such simultaneous enrollment; and
by adding at the end the following new subsections:
provide for the receipt of information submitted by a State under subsection (a)(88)(B)(i); and
not less than once each month, notify or transmit information to a State (or allow the Secretary to notify or transmit information to a State) regarding whether an individual enrolled or seeking to enroll under the State plan of such State (or waiver of such plan) is enrolled under the State plan (or waiver of such plan) of another State.
The Secretary shall establish such standards as determined necessary by the Secretary to limit and protect information submitted under such system and ensure the privacy of such information, consistent with subsection (a)(7).
There are appropriated to the Secretary, out of amounts in the Treasury not otherwise appropriated, in addition to amounts otherwise available—
For purposes of paragraph (1), the reliable data sources described in this paragraph are the following:
Other data sources as identified by the State and approved by the Secretary.
by striking In order
and inserting
by striking through the Public
and inserting
by striking the period at the end and inserting
by adding at the end the following new subparagraph:
Section 2107(e)(1) of the Social Security Act (42 U.S.C. 1397gg(e)(1)) is amended—
Section 2103(f)(3) of the Social Security Act (42 U.S.C. 1397cc(f)(3)) is amended by striking and (e)
and inserting (e), and (j)
.
Section 1902 of the Social Security Act (42 U.S.C. 1396a), as amended by section 44103, is further amended—
in subsection (a)—
in paragraph (87), by striking ; and
and inserting a semicolon;
in paragraph (88), by striking the period at the end and inserting ; and
; and
by adding at the end the following new subsection:
treat such information as factual information confirming the death of a beneficiary for purposes of section 431.213(a) of title 42, Code of Federal Regulations (or any successor regulation);
disenroll such individual from the State plan (or waiver of such plan); and
discontinue any payments for medical assistance under this title made on behalf of such individual (other than payments for any items or services furnished to such individual prior to the death of such individual).
Section 1902(kk)(1) of the Social Security Act (42 U.S.C. 1396a(kk)(1)) is amended—
by striking The State
and inserting:
by adding at the end the following new subparagraph:
Section 1902(kk)(1) of the Social Security Act (42 U.S.C. 1396a(kk)(1)), as amended by section 44105, is further amended by adding at the end the following new subparagraph:
in subparagraph (B)—
by striking The Secretary
and inserting
by adding at the end the following new clause:
the amount of the reduction required under subparagraph (A) for such fiscal year (without application of this subparagraph); and
the sum of the erroneous excess payments for medical assistance described in subclauses (I) and (III) of subparagraph (D)(i) made for such fiscal year.
in subparagraph (C), by striking he
in each place it appears and inserting the Secretary
in each such place; and
in subparagraph (D)(i)—
in subclause (I), by striking and
at the end;
in subclause (II), by striking the period at the end and inserting , and
; and
by adding at the end the following new subclause:
The amendments made by subsection (a) shall apply beginning with respect to fiscal year 2030.
Section 1902(e)(14) of the Social Security Act (42 U.S.C. 1396a(e)(14)) is amended by adding at the end the following new subparagraph:
Section 1917(f)(1) of the Social Security Act (42 U.S.C. 1396p(f)(1)) is amended—
in subparagraph (B)—
by striking A State
and inserting (i) A State
;
in clause (i), as inserted by subparagraph (A)—
by striking
and inserting $500,000
the amount specified in subparagraph (A)
; and
by inserting , in the case of an individual’s home that is located on a lot that is zoned for agricultural use,
after apply subparagraph (A)
; and
by adding at the end the following new clause:
in subparagraph (C)—
by inserting (other than the amount specified in subparagraph (B)(ii) (relating to certain non-agricultural homes))
after specified in this paragraph
; and
by adding at the end the following new sentence: In the case that application of the preceding sentence would result in a dollar amount (other than the amount specified in subparagraph (B)(i) (relating to certain agricultural homes)) exceeding $1,000,000, such amount shall be deemed to be equal to $1,000,000.
.
Section 1902 of the Social Security Act (42 U.S.C. 1396a) is amended—
in subsection (r)(2), by adding at the end the following new subparagraph:
in subsection (e)(14)(D)(iv)—
by striking Subparagraphs
and inserting
by adding at the end the following new subclause:
The amendments made by subsection (a) shall apply beginning on January 1, 2028.
Section 1903(i)(22) of the Social Security Act (42 U.S.C. 1396b(i)(22)) is amended—
by adding and
at the end;
by striking to amounts
and inserting
by adding at the end the following new subparagraph:
the period in which the individual is provided the reasonable opportunity to present satisfactory documentary evidence of citizenship or nationality under section 1902(ee)(2)(C) or subsection (x)(4);
the 90-day period described in section 1902(ee)(1)(B)(ii)(II); or
the period in which the individual is provided the reasonable opportunity to submit evidence indicating a satisfactory immigration status under section 1137(d)(4),
amounts expended for such medical assistance, unless the citizenship or nationality of such individual or the satisfactory immigration status of such individual (as applicable) is verified by the end of such period;
Section 2107(e)(1)(N) of the Social Security Act (42 U.S.C. 1397gg(e)(1)(N)) is amended by striking and (17)
and inserting (17), and (22)
.
by striking under clauses (i) and (ii) of section 1137(d)(4)(A)
and inserting under section 1137(d)(4)
; and
by inserting , except that the State shall not be required to make medical assistance available to such individual during the period in which such individual is provided such reasonable opportunity if the State has not elected the option under section 1902(a)(46)(C)
before the period at the end.
Section 1902(ee) of the Social Security Act (42 U.S.C. 1396a(ee)) is amended—
in paragraph (1)(B)(ii)—
in subclause (II), by striking (and continues to provide the individual with medical assistance during such 90-day period)
and inserting and, if the State has elected the option under subsection (a)(46)(C), continues to provide the individual with medical assistance during such 90-day period
; and
in subclause (III), by inserting , or denies eligibility for medical assistance under this title for such individual, as applicable
after under this title
; and
by striking under clauses (i) and (ii) of section 1137(d)(4)(A)
and inserting under section 1137(d)(4)
; and
by inserting , except that the State shall not be required to make medical assistance available to such individual during the period in which such individual is provided such reasonable opportunity if the State has not elected the option under section 1902(a)(46)(C)
before the period at the end.
in subparagraph (A)(ii), by inserting (except that such prohibition on delay, denial, reduction, or termination of eligibility for benefits under the Medicaid program under title XIX shall apply only if the State has elected the option under section 1902(a)(46)(C))
after has been provided
; and
in subparagraph (B)(ii), by inserting (except that such prohibition on delay, denial, reduction, or termination of eligibility for benefits under the Medicaid program under title XIX shall apply only if the State has elected the option under section 1902(a)(46)(C))
after status
.
Section 1902(a)(46) of the Social Security Act (42 U.S.C. 1396a(a)(46)) is amended—
in subparagraph (A), by striking and
at the end;
in subparagraph (B)(ii), by adding and
at the end; and
by inserting after subparagraph (B)(ii) the following new subparagraph:
to an individual described in subparagraph (B) during the period in which such individual is provided the reasonable opportunity to present satisfactory documentary evidence of citizenship or nationality under subsection (ee)(2)(C) or section 1903(x)(4), or during the 90-day period described in subsection (ee)(1)(B)(ii)(II); or
The amendments made by this section shall apply beginning October 1, 2026.
Section 1905 of the Social Security Act (42 U.S.C. 1395d) is amended—
in subsection (y)—
in paragraph (1)(E), by inserting (or, for calendar quarters beginning on or after October 1, 2027, in the case such State is a specified State with respect to such calendar quarter, 80 percent)
after thereafter
; and
in paragraph (2), by adding at the end the following new subparagraph:
specified Statemeans, with respect to a quarter, a State that—
provides any form of financial assistance during such quarter, in whole or in part, whether or not made under a State plan (or waiver of such plan) under this title or under another program established by the State, and regardless of the source of funding for such assistance, to or on behalf of an alien who is not a qualified alien or otherwise lawfully residing in the United States for the purchasing of health insurance coverage (as defined in section 2791(b)(1) of the Public Health Service Act) for an alien who is not a qualified alien or otherwise lawfully residing in the United States; or
alienhas the meaning given such term in section 101(a) of the Immigration and Nationality Act.
qualified alienhas the meaning given such term in section 431 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, except that—
the reference to at the time the alien applies for, receives, or attempts to receive a Federal public benefit
in subsection (b) of such section shall be treated as a reference to at the time the alien is provided comprehensive health benefits coverage described in clause (ii) of section 1905(y)(C) of the Social Security Act or is provided with financial assistance described in clause (i) of such section, as applicable
; and
the references to (in the opinion of the agency providing such benefits)
in subsection (c) of such section shall be treated as references to (in the opinion of the State in which such comprehensive health benefits coverage or such financial assistance is provided, as applicable)
.
in subsection (z)(2)—
in subparagraph (A), by striking for such year
and inserting for such quarter
; and
in subparagraph (B)(i)—
in the matter preceding subclause (I), by striking for a year
and inserting for a calendar quarter in a year
; and
in subclause (II), by striking for the year
and inserting for the quarter for the State
.
The Secretary of Health and Human Services shall not, during the period beginning on the date of the enactment of this section and ending January 1, 2035, implement, administer, or enforce the provisions of the final rule published by the Centers for Medicare & Medicaid Services on May 10, 2024, and titled Medicare and Medicaid Programs; Minimum Staffing Standards for Long-Term Care Facilities and Medicaid Institutional Payment Transparency Reporting
(89 Fed. Reg. 40876).
by striking him
and inserting the individual
;
by striking the third month
and inserting the month
;
by striking he
and inserting the individual
; and
by striking his
and inserting the individual’s
.
in or after the third month before the month in which the recipient makes application for assistanceand inserting
in or after the month before the month in which the recipient makes application for assistance.
Section 2102(b)(1)(B) of the Social Security Act (42 U.S.C. 1397bb(b)(1)(B)) is amended—
in clause (iv), by striking and
at the end;
in clause (v), by striking the period and inserting ; and
; and
by adding at the end the following new clause:
Section 1927(f) of the Social Security Act (42 U.S.C. 1396r–8(f)) is amended—
in paragraph (1)(A)—
andafter the semicolon at the end of clause (i) and all that precedes it through
(1)and inserting the following:
The Secretary shall conduct a survey of retail community pharmacy drug prices and applicable non-retail pharmacy drug prices to determine national average drug acquisition cost benchmarks (as such term is defined by the Secretary) as follows:
with respect to retail community pharmacies, the determination of retail survey prices of the national average drug acquisition cost for covered outpatient drugs that represent a nationwide average of consumer purchase prices for such drugs, net of all discounts, rebates, and other price concessions (to the extent any information with respect to such discounts, rebates, and other price concessions is available) based on a monthly survey of such pharmacies;
with respect to applicable non-retail pharmacies—
in subparagraph (B) of paragraph (1), by striking subparagraph (A)(ii)
and inserting subparagraph (A)(iii)
;
The vendor must update the Secretary no less often than monthly on the survey prices for covered outpatient drugs.
An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
Information on national drug acquisition prices obtained under this paragraph shall be made publicly available in a form and manner to be determined by the Secretary and shall include at least the following:
The monthly response rate to the survey including a list of pharmacies not in compliance with subparagraph (F).
The sampling methodology and number of pharmacies sampled monthly.
Information on price concessions to pharmacies, including discounts, rebates, and other price concessions, to the extent that such information may be publicly released and has been collected by the Secretary as part of the survey.
otherwise fails to comply with the requirements established under this paragraph.
A civil money penalty established under this subparagraph may be assessed with respect to each violation, and with respect to each non-compliant retail community pharmacy (including a pharmacy that is part of a chain) or non-compliant applicable non-retail pharmacy (including a pharmacy that is part of a chain), in an amount not to exceed $100,000 for each such violation.
In determining the amount of a civil money penalty imposed under this subparagraph, the Secretary may consider the size, business structure, and type of pharmacy involved, as well as the type of violation and other relevant factors, as determined appropriate by the Secretary.
No State shall use pricing information reported by applicable non-retail pharmacies under subparagraph (A)(ii) to develop or inform payment methodologies for retail community pharmacies.
in paragraph (2)—
in subparagraph (A), by inserting , including payment rates and methodologies for determining ingredient cost reimbursement under managed care entities or other specified entities (as such terms are defined in section 1903(m)(9)(D)),
after under this title
; and
in subparagraph (B), by inserting and the basis for such dispensing fees
before the semicolon;
by redesignating paragraph (4) as paragraph (5);
, and $8,000,000 for each of fiscal years 2026 through 2033,after
2010; and
by inserting Funds appropriated under this paragraph for each of fiscal years 2026 through 2033 shall remain available until expended.
after the period.
In the sectionand inserting
In this section; and
The pharmacy survey requirements established by the amendments to section 1927(f) of the Social Security Act (42 U.S.C. 1396r–8(f)) made by this section shall apply to retail community pharmacies beginning on the effective date described in paragraph (1), but shall not apply to applicable non-retail pharmacies until the first day of the first quarter that begins on or after the date that is 18 months after the date of enactment of this section.
The guidance published under paragraph (1) shall include pharmacy type indicators to distinguish between different types of applicable non-retail pharmacies, such as pharmacies that dispense prescriptions primarily through the mail and pharmacies that dispense prescriptions that require special handling or distribution. An applicable non-retail pharmacy may be identified through multiple pharmacy type indicators.
Implementation of the amendments made by this section shall be exempt from the requirements of section 553 of title 5, United States Code.
Chapter 35 of title 44, United States Code, shall not apply to any data collection undertaken by the Secretary of Health and Human Services under section 1927(f) of the Social Security Act (42 U.S.C. 1396r–8(f)), as amended by this section.
Section 1927 of the Social Security Act (42 U.S.C. 1396r–8) is amended—
in subsection (e), by adding at the end the following new paragraph:
A contract between the State and a pharmacy benefit manager (referred to in this paragraph as a PBM
), or a contract between the State and a managed care entity or other specified entity (as such terms are defined in section 1903(m)(9)(D) and collectively referred to in this paragraph as the entity
) that includes provisions making the entity responsible for coverage of covered outpatient drugs dispensed to individuals enrolled with the entity, shall require that payment for such drugs and related administrative services (as applicable), including payments made by a PBM on behalf of the State or entity, is based on a transparent prescription drug pass-through pricing model under which—
any payment made by the entity or the PBM (as applicable) for such a drug—
is limited to—
ingredient cost; and
a professional dispensing fee that is not less than the professional dispensing fee that the State would pay if the State were making the payment directly in accordance with the State plan;
is passed through in its entirety (except as reduced under Federal or State laws and regulations in response to instances of waste, fraud, or abuse) by the entity or PBM to the pharmacy or provider that dispenses the drug; and
is made in a manner that is consistent with sections 447.502, 447.512, 447.514, and 447.518 of title 42, Code of Federal Regulations (or any successor regulation) as if such requirements applied directly to the entity or the PBM, except that any payment by the entity or the PBM for the ingredient cost of such drug purchased by a covered entity (as defined in subsection (a)(5)(B)) may exceed the actual acquisition cost (as defined in 447.502 of title 42, Code of Federal Regulations, or any successor regulation) for such drug if—
such drug was subject to an agreement under section 340B of the Public Health Service Act;
such payment for the ingredient cost of such drug does not exceed the maximum payment that would have been made by the entity or the PBM for the ingredient cost of such drug if such drug had not been purchased by such covered entity; and
such covered entity reports to the Secretary (in a form and manner specified by the Secretary), on an annual basis and with respect to payments for the ingredient costs of such drugs so purchased by such covered entity that are in excess of the actual acquisition costs for such drugs, the aggregate amount of such excess;
payment to the entity or the PBM (as applicable) for administrative services performed by the entity or PBM is limited to an administrative fee that reflects the fair market value (as defined by the Secretary) of such services;
the entity or the PBM (as applicable) makes available to the State, and the Secretary upon request in a form and manner specified by the Secretary, all costs and payments related to covered outpatient drugs and accompanying administrative services (as described in clause (ii)) incurred, received, or made by the entity or the PBM, broken down (as specified by the Secretary), to the extent such costs and payments are attributable to an individual covered outpatient drug, by each such drug, including any ingredient costs, professional dispensing fees, administrative fees (as described in clause (ii)), post-sale and post-invoice fees, discounts, or related adjustments such as direct and indirect remuneration fees, and any and all other remuneration, as defined by the Secretary; and
any form of spread pricing whereby any amount charged or claimed by the entity or the PBM (as applicable) that exceeds the amount paid to the pharmacies or providers on behalf of the State or entity, including any post-sale or post-invoice fees, discounts, or related adjustments such as direct and indirect remuneration fees or assessments, as defined by the Secretary, (after allowing for an administrative fee as described in clause (ii)) is not allowable for purposes of claiming Federal matching payments under this title.
The Secretary shall publish, not less frequently than on an annual basis and in a manner that does not disclose the identity of a particular covered entity or organization, information received by the Secretary pursuant to subparagraph (A)(iii)(III) that is broken out by State and by each of the following categories of covered entity within each such State:
Covered entities described in subparagraph (A) of section 340B(a)(4) of the Public Health Service Act.
Covered entities described in subparagraphs (B) through (K) of such section.
Covered entities described in subparagraph (L) of such section.
Covered entities described in subparagraph (M) of such section.
Covered entities described in subparagraph (N) of such section.
Covered entities described in subparagraph (O) of such section.
in subsection (k), as previously amended by this subtitle, by adding at the end the following new paragraph:
pharmacy benefit managermeans any person or entity that, either directly or through an intermediary, acts as a price negotiator or group purchaser on behalf of a State, managed care entity (as defined in section 1903(m)(9)(D)), or other specified entity (as so defined), or manages the prescription drug benefits provided by a State, managed care entity, or other specified entity, including the processing and payment of claims for prescription drugs, the performance of drug utilization review, the processing of drug prior authorization requests, the managing of appeals or grievances related to the prescription drug benefits, contracting with pharmacies, controlling the cost of covered outpatient drugs, or the provision of services related thereto. Such term includes any person or entity that acts as a price negotiator (with regard to payment amounts to pharmacies and providers for a covered outpatient drug or the net cost of the drug) or group purchaser on behalf of a State, managed care entity, or other specified entity or that carries out 1 or more of the other activities described in the preceding sentence, irrespective of whether such person or entity calls itself a pharmacy benefit manager.
Section 1903(m) of such Act (42 U.S.C. 1396b(m)) is amended—
in paragraph (2)(A)(xiii)—
by striking and (III)
and inserting (III)
;
by inserting before the period at the end the following: , and (IV) if the contract includes provisions making the entity responsible for coverage of covered outpatient drugs, the entity shall comply with the requirements of section 1927(e)(6)
; and
by moving the left margin 2 ems to the left; and
by adding at the end the following new paragraph:
No payment shall be made under this title to a State with respect to expenditures incurred by the State for payment for services provided by an other specified entity (as defined in paragraph (9)(D)(iii)) unless such services are provided in accordance with a contract between the State and such entity which satisfies the requirements of paragraph (2)(A)(xiii).
The amendments made by this section shall apply to contracts between States and managed care entities, other specified entities, or pharmacy benefit managers that have an effective date beginning on or after the date that is 18 months after the date of enactment of this section.
Notwithstanding any other provision of law, the Secretary of Health and Human Services may implement the amendments made by this section by program instruction or otherwise.
Implementation of the amendments made by this section shall be exempt from the requirements of section 553 of title 5, United States Code.
Chapter 35 of title 44, United States Code, shall not apply to any data collection undertaken by the Secretary of Health and Human Services under section 1927(e) of the Social Security Act (42 U.S.C. 1396r–8(e)), as amended by this section.
; orand inserting a semicolon;
in paragraph (27), by striking the period at the end and inserting ; or
;
by inserting after paragraph (27) the following new paragraph:
and (18),and inserting
(18), and (28).
and (17)and inserting
(17), and (28).
Performing any surgery, including—
castration;
sterilization;
orchiectomy;
scrotoplasty;
vasectomy;
tubal ligation;
hysterectomy;
oophorectomy;
ovariectomy;
reconstruction of the fixed part of the urethra with or without a metoidioplasty or a phalloplasty;
penectomy;
phalloplasty;
vaginoplasty;
vaginectomy;
vulvoplasty;
reduction thyrochondroplasty;
chondrolaryngoplasty;
mastectomy; and
any plastic, cosmetic, or aesthetic surgery that feminizes or masculinizes the facial or other body features of an individual.
Any placement of chest implants to create feminine breasts or any placement of erection or testicular prostheses.
Any placement of fat or artificial implants in the gluteal region.
Administering, prescribing, or dispensing to an individual medications, including—
gonadotropin-releasing hormone (GnRH) analogues or other puberty-blocking drugs to stop or delay normal puberty; and
testosterone, estrogen, or other androgens to an individual at doses that are supraphysiologic than would normally be produced endogenously in a healthy individual of the same age and sex.
Paragraph (1) shall not apply to the following when furnished to an individual by a health care provider with the consent of such individual’s parent or legal guardian:
Puberty suppression or blocking prescription drugs for the purpose of normalizing puberty for an individual experiencing precocious puberty.
Medically necessary procedures or treatments to correct for—
a medically verifiable disorder of sex development, including—
46,XX chromosomes with virilization;
46,XY chromosomes with undervirilization; and
both ovarian and testicular tissue;
sex chromosome structure, sex steroid hormone production, or sex hormone action, if determined to be abnormal by a physician through genetic or biochemical testing;
infection, disease, injury, or disorder caused or exacerbated by a previous procedure described in paragraph (1), or a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the individual in imminent danger of death or impairment of a major bodily function unless the procedure is performed, not including procedures performed for the alleviation of mental distress; or
procedures to restore or reconstruct the body of the individual in order to correspond to the individual’s sex after one or more previous procedures described in paragraph (1), which may include the removal of a pseudo phallus or breast augmentation.
For purposes of paragraph (3), the term female means an individual who naturally has, had, will have, or would have, but for a developmental or genetic anomaly or historical accident, the reproductive system that at some point produces, transports, and utilizes eggs for fertilization.
For purposes of paragraph (3), the term male means an individual who naturally has, had, will have, or would have, but for a developmental or genetic anomaly or historical accident, the reproductive system that at some point produces, transports, and utilizes sperm for fertilization.
In this section:
The term prohibited entity means an entity, including its affiliates, subsidiaries, successors, and clinics—
that, as of the date of enactment of this Act—
is an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code;
is an essential community provider described in section 156.235 of title 45, Code of Federal Regulations (as in effect on the date of enactment of this Act), that is primarily engaged in family planning services, reproductive health, and related medical care; and
provides for abortions, other than an abortion—
if the pregnancy is the result of an act of rape or incest; or
in the case where a woman suffers from a physical disorder, physical injury, or physical illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed; and
The term direct spending has the meaning given that term under section 250(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 900(c)).
covered organizationmeans a managed care entity (as defined in section 1932(a)(1)(B) of the Social Security Act (42 U.S.C. 1396u–2(a)(1)(B))) or a prepaid inpatient health plan or prepaid ambulatory health plan (as such terms are defined in section 1903(m)(9)(D) of such Act (42 U.S.C. 1396b(m)(9)(D))).
Statehas the meaning given such term in section 1101 of the Social Security Act (42 U.S.C. 1301).
Section 1905(ii)(3) of the Social Security Act (42 U.S.C. 1396d(ii)(3)) is amended—
by striking which has not
and inserting the following:
in subparagraph (A), as so inserted, by striking the period at the end and inserting ; and
; and
by adding at the end the following new subparagraph:
Section 1903(w)(1)(A)(iii) of the Social Security Act (42 U.S.C. 1396b(w)(1)(A)(iii)) is amended—
by striking or
at the end;
by striking if there
and inserting
by adding at the end the following new subclauses:
rating periodhas the meaning given such term in section 438.2 of title 42, Code of Federal Regulations (or a successor regulation).
total published Medicare payment ratemeans amounts calculated as payment for specific services that have been developed under part A or part B of title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.).
written prior approvalhas the meaning given such term in section 438.6(c)(2)(i) of title 42, Code of Federal Regulations (or a successor regulation).
There are appropriated out of any monies in the Treasury not otherwise appropriated $7,000,000 for each of fiscal years 2026 through 2033 for purposes of carrying out this section.
in paragraph (3)(E), by inserting after clause (ii)(II) the following new clause:
For purposes of clause (ii)(I), a tax is not considered to be generally redistributive if any of the following conditions apply:
Within a permissible class, the tax rate imposed on any taxpayer or tax rate group (as defined in paragraph (7)(J)) explicitly defined by its relatively lower volume or percentage of Medicaid taxable units (as defined in paragraph (7)(H)) is lower than the tax rate imposed on any other taxpayer or tax rate group explicitly defined by its relatively higher volume or percentage of Medicaid taxable units.
Within a permissible class, the tax rate imposed on any taxpayer or tax rate group (as so defined) based upon its Medicaid taxable units (as so defined) is higher than the tax rate imposed on any taxpayer or tax rate group based upon its non-Medicaid taxable unit (as defined in paragraph (7)(I)).
The tax excludes or imposes a lower tax rate on a taxpayer or tax rate group (as so defined) based on or defined by any description that results in the same effect as described in subclause (I) or (II) for a taxpayer or tax rate group. Characteristics that may indicate such type of exclusion include the use of terminology to establish a tax rate group—
based on payments or expenditures made under the program under this title without mentioning the term Medicaid (or any similar term) to accomplish the same effect as described in subclause (I) or (II); or
that closely approximates a taxpayer or tax rate group under the program under this title, to the same effect as described in subclause (I) or (II).
in paragraph (7), by adding at the end the following new subparagraphs:
The term non-Medicaid taxable unit means a unit that is being taxed within a health care related tax that is not applicable to the program under this title. Such term includes a unit that is used as the basis for—
The amendments made by this section shall take effect upon the date of enactment of this Act, subject to any applicable transition period determined appropriate by the Secretary of Health and Human Services, not to exceed 3 fiscal years.
Section 1115 of the Social Security Act (42 U.S.C. 1315) is amended by adding at the end the following new subsection:
Medicaid demonstration project) unless the Secretary certifies that such project is not expected to result in an increase in the amount of Federal expenditures compared to the amount that such expenditures would otherwise be in the absence of such project.
In the event that Federal expenditures with respect to a State under a Medicaid demonstration project are, during an approval period for such project, less than the amount of such expenditures that would have otherwise been made in the absence of such project, the Secretary shall specify the methodology to be used with respect to any subsequent approval period for such project for purposes of taking the difference between such expenditures into account.
in the case of an applicable individual enrolled and receiving medical assistance under a State plan (or under a waiver of such plan) under this title, for 1 or more (as specified by the State) months, whether or not consecutive—
in the case of a State that has elected under paragraph (4) to conduct more frequent verifications of compliance with the requirement to demonstrate community engagement, during the period between the most recent and next such verification with respect to such individual.
The individual completes not less than 80 hours of community service.
The individual participates in a work program for not less than 80 hours.
The individual is enrolled in an educational program at least half-time.
for part or all of such month, the individual—
was a specified excluded individual (as defined in paragraph (9)(A)(ii)); or
under the age of 19;
pregnant or entitled to postpartum medical assistance under paragraph (5) or (16) of subsection (e);
described in any of subclauses (I) through (VII) of subsection (a)(10)(A)(i); or
The State plan (or waiver of such plan) may provide, in the case of an applicable individual who experiences a short-term hardship event during a month, that the State shall, upon the request of such individual under procedures established by the State (in accordance with standards specified by the Secretary), deem such individual to have demonstrated community engagement under paragraph (2) for such month.
For purposes of this subparagraph, an applicable individual experiences a short-term hardship event during a month if, for part or all of such month—
such individual receives inpatient hospital services, nursing facility services, services in an intermediate care facility for individuals with intellectual disabilities, inpatient psychiatric hospital services, or such other services as the Secretary determines appropriate;
in which there exists an emergency or disaster declared by the President pursuant to the National Emergencies Act or the Robert T. Stafford Disaster Relief and Emergency Assistance Act; or
1.5 times the national unemployment rate; or
such individual experiences any other short-term hardship (as defined by the Secretary).
provide such individual with the notice of noncompliance described in subparagraph (B);
provide such individual with a period of 30 calendar days, beginning on the date on which such notice of noncompliance is received by the individual, to—
make a satisfactory showing to the State of compliance with such requirement (including, if applicable, by showing that such individual was deemed to have demonstrated community engagement under paragraph (3)); or
make a satisfactory showing to the State that such requirement does not apply to such individual on the basis that such individual does not meet the definition of applicable individual under paragraph (9)(A); and
if such individual is enrolled under the State plan (or a waiver of such plan) under this title, continue to provide such individual with medical assistance during such 30-calendar-day period; and
the individual is provided written notice and granted an opportunity for a fair hearing in accordance with subsection (a)(3).
applicable individualunder paragraph (9)(A);
the consequences of noncompliance with such requirement; and
how to report to the State any change in the individual’s status that could result in—
the applicability of an exception under paragraph (3) (or the end of the applicability of such an exception); or
A notice required under subparagraph (A) shall be delivered—
by regular mail (or, if elected by the individual, in an electronic format); and
in 1 or more additional forms, which may include telephone, text message, an internet website, other commonly available electronic means, and such other forms as the Secretary determines appropriate.
In this subsection:
applicable individualmeans an individual (other than a specified excluded individual (as defined in clause (ii)))—
who is eligible to enroll (or is enrolled) under the State plan under subsection (a)(10)(A)(i)(VIII); or
who—
specified excluded individualmeans an individual, as determined by the State (in accordance with standards specified by the Secretary)—
is an Indian or an Urban Indian (as such terms are defined in paragraphs (13) and (28) of section 4 of the Indian Health Care Improvement Act);
is a California Indian described in section 809(a) of such Act; or
has otherwise been determined eligible as an Indian for the Indian Health Service under regulations promulgated by the Secretary;
who is the parent, guardian, or caretaker relative of a disabled individual or a dependent child;
who is medically frail or otherwise has special medical needs (as defined by the Secretary), including an individual—
who is blind or disabled (as defined in section 1614);
with a substance use disorder;
with a disabling mental disorder;
with a serious and complex medical condition; or
subject to the approval of the Secretary, with any other medical condition identified by the State that is not otherwise identified under this clause;
who is participating in a drug addiction or alcoholic treatment and rehabilitation program (as defined in section 3(h) of the Food and Nutrition Act of 2008);
who meets such other criteria as the Secretary determines appropriate.
The term educational program means—
an institution of higher education (as defined in section 101 of the Higher Education Act of 1965);
any other educational program that meets such criteria as the Secretary determines appropriate.
The term State
means 1 of the 50 States or the District of Columbia.
work programhas the meaning given such term in section 6(o)(1) of the Food and Nutrition Act of 2008.
subject to subsection (k)and inserting
subject to subsections (k) and (xx).
Not later than July 1, 2027, the Secretary of Health and Human Services shall promulgate regulations for purposes of carrying out the amendments made by this section.
The Secretary of Health and Human Services shall, out of amounts appropriated under paragraph (3), award to each State a grant equal to the amount specified in paragraph (2) for such State for purposes of establishing systems necessary to carry out the provisions of, and amendments made by, this section.
For purposes of paragraph (2), the amount specified in this paragraph is an amount that bears the same ratio to the amount appropriated under paragraph (3) as the number of applicable individuals (as defined in section 1902(xx) of the Social Security Act, as added by subsection (a)) residing in such State bears to the total number of such individuals residing in all States.
Statemeans 1 of the 50 States and the District of Columbia.
in subsection (a), in the matter preceding paragraph (1), by inserting (other than, beginning October 1, 2028, specified individuals (as defined in subsection (k)(3)))
after individuals
; and
by adding at the end the following new subsection:
Except as provided in subclause (II), in no case may a deduction, cost sharing, or similar charge imposed under the State plan with respect to an item or service furnished to a specified individual exceed $35.
specified individualmeans an individual enrolled under section 1902(a)(10)(A)(i)(VIII) who has a family income (as determined in accordance with section 1902(e)(14)) that exceeds the poverty line (as defined in section 2110(c)(5)) applicable to a family of the size involved.
and provide for imposition of such deductions, cost sharing, or similar charges for medical assistance furnished to specified individuals (as defined in paragraph (3) of section 1916(k)) in accordance with paragraph (2) of such sectionafter
section 1916.
Section 1916A(a)(1) of the Social Security Act (42 U.S.C. 1396o–1(a)(1)) is amended, in the second sentence, by striking or (j)
and inserting (j), or (k)
.
Section 1311 of the Patient Protection and Affordable Care Act (42 U.S.C. 18031) is amended—
in subsection (c)(6)—
by striking subparagraph (A);
by striking The Secretary
and inserting the following:
by redesignating subparagraphs (B) through (D) as clauses (i) through (iii), respectively, and adjusting the margins accordingly;
periods, as determined by the Secretary for calendar years after the initial enrollment period;and inserting the following:
for enrollment for plan years beginning on or after January 1, 2026, beginning on November 1 and ending on December 15 of the preceding calendar year;
in clause (ii), as so redesignated, by inserting subject to subparagraph (B),
before special enrollment periods specified
; and
by adding at the end the following new subparagraph:
in subsection (d), by adding at the end the following new paragraphs:
an annual open enrollment period other than the period described in subparagraph (A)(i) of subsection (c)(6); or
a special enrollment period described in subparagraph (B) of such subsection.
by redesignating subparagraph (C) as subparagraph (E); and
by inserting after subparagraph (B) the following new subparagraphs:
For purposes of clause (i), a specified income discrepancy exists with respect to the information provided by an applicant under subsection (b)(3) if—
Section 1412(b) of the Patient Protection and Affordable Care Act (42 U.S.C. 18082(b)) is amended by adding at the end the following new paragraph:
has not filed an income tax return, as required under sections 6011 and 6012 of such Code (and implementing regulations), for the relevant prior tax year; or
relevant prior tax yearmeans, with respect to the advance determination of eligibility made under this subsection with respect to an individual, the taxable year for which tax return data would be used for purposes of verifying the household income and family size of such individual (as described in section 1411(b)(3)(A)).
If the Secretary determines that an individual did not meet the requirements described in subparagraph (A) with respect to the relevant prior tax year and notifies the Exchange of such determination, the Exchange shall comply with the notification requirement described in section 155.305(f)(4)(i) of title 45, Code of Federal Regulations (as in effect with respect to plan year 2025).
The Secretary of Health and Human Services shall revise section 155.315(f) of title 45, Code of Federal Regulations (or any successor regulation), to remove paragraph (7) of such section such that, with respect to enrollment for plan years beginning on or after January 1, 2026, in the case that an Exchange established under subtitle D of title I of the Patient Protection and Affordable Care Act (42 U.S.C. 18021 et seq.) provides an individual applying for enrollment in a qualified health plan with a 90-day period to resolve an inconsistency in the application of such individual pursuant to section 1411(e)(4)(A)(ii)(II) of such Act, the Exchange may not provide for an automatic extension to such 90-day period on the basis that such individual is required to present satisfactory documentary evidence to verify household income.
The Secretary of Health and Human Services shall—
revise section 156.140(c) of title 45, Code of Federal Regulations (or a successor regulation), to provide that, for plan years beginning on or after January 1, 2026, the allowable variation in the actuarial value of a health plan applicable under such section shall be the allowable variation for such plan applicable under such section for plan year 2022;
de minimis variation for a silver plan variationmeans a minus 1 percentage point and plus 1 percentage point allowable actuarial value variation.
Section 1302(c)(4) of the Patient Protection and Affordable Care Act (42 U.S.C. 18022(c)(4)) is amended—
by striking For purposes
and inserting:
by adding at the end the following new subparagraph:
The Secretary of Health and Human Services shall revise section 155.400(g) of title 45, Code of Federal Regulations (or a successor regulation) to eliminate, for plan years beginning on or after January 1, 2026, the gross premium percentage-based premium payment threshold policy described in paragraph (2) of such section and the fixed-dollar premium payment threshold policy described in paragraph (3) of such section.
The Secretary of Health and Human Services shall revise section 155.335(j) of title 45, Code of Federal Regulations (or any successor regulation) to remove paragraph (4) of such section such that, with respect to reenrollments for plan years beginning on or after January 1, 2026, an Exchange established under subtitle D of title I of the Patient Protection and Affordable Care Act (42 U.S.C. 18021 et seq.) may not reenroll an individual who was enrolled in a bronze level qualified health plan in a silver level qualified health plan (as such terms are defined in section 1301(a) and described in 1302(d) of such Act) unless otherwise permitted under section 155.335(j) of title 45, Code of Federal Regulations, as in effect on the day before the date of the enactment of this section.
Section 1412 of the Patient Protection and Affordable Care Act (42 U.S.C. 18082) is amended—
in subsection (a)(3), by inserting , subject to subsection (c)(2)(C),
after qualified health plans
; and
in subsection (c)(2)—
in subparagraph (A), by striking The
and inserting Subject to subparagraph (C), the
; and
by adding at the end the following new subparagraph:
The amount of an advance payment made under subparagraph (A) to reduce the premium payable for a qualified health plan that provides coverage to a specified reenrolled individual for an applicable month shall be an amount equal to the amount that would otherwise be made under such subparagraph reduced by $5 (or such higher amount as the Secretary determines appropriate).
In this subparagraph:
applicable monthmeans, with respect to a specified reenrolled individual, any month during a plan year beginning on or after January 1, 2027 (or, in the case of an individual reenrolled in a qualified health plan by an Exchange established pursuant to section 1321(c), January 1, 2026) if, prior to the first day of such month, such individual has failed to confirm or update such information as is necessary to redetermine the eligibility of such individual for such plan year pursuant to section 1411(f).
The term specified reenrolled individual
means an individual who is reenrolled in a qualified health plan and with respect to whom the advance payment made under subparagraph (A) would, without application of any reduction under this subparagraph, reduce the premium payable for a qualified health plan that provides coverage to such an individual to $0.
In this title, except as provided in paragraph (2), the term gender transition procedure
means, with respect to an individual, any of the following when performed for the purpose of intentionally changing the body of such individual (including by disrupting the body’s development, inhibiting its natural functions, or modifying its appearance) to no longer correspond to the individual’s sex:
Performing any surgery, including—
castration;
sterilization;
orchiectomy;
scrotoplasty;
vasectomy;
tubal ligation;
hysterectomy;
oophorectomy;
ovariectomy;
reconstruction of the fixed part of the urethra with or without a metoidioplasty or a phalloplasty;
penectomy;
phalloplasty;
vaginoplasty;
vaginectomy;
vulvoplasty;
reduction thyrochondroplasty;
chondrolaryngoplasty;
mastectomy; and
any plastic, cosmetic, or aesthetic surgery that feminizes or masculinizes the facial or other body features of an individual.
Any placement of chest implants to create feminine breasts or any placement of erection or testicular prosetheses.
Any placement of fat or artificial implants in the gluteal region.
Administering, prescribing, or dispensing to an individual medications, including—
gonadotropin-releasing hormone (GnRH) analogues or other puberty-blocking drugs to stop or delay normal puberty; and
testosterone, estrogen, or other androgens to an individual at doses that are supraphysiologic than would normally be produced endogenously in a healthy individual of the same age and sex.
Paragraph (1) shall not apply to the following:
Puberty suppression or blocking prescription drugs for the purpose of normalizing puberty for an individual experiencing precocious puberty.
Medically necessary procedures or treatments to correct for—
a medically verifiable disorder of sex development, including—
46,XX chromosomes with virilization;
46,XY chromosomes with undervirilization; and
both ovarian and testicular tissue;
sex chromosome structure, sex steroid hormone production, or sex hormone action, if determined to be abnormal by a physician through genetic or biochemical testing;
infection, disease, injury, or disorder caused or exacerbated by a previous procedure described in paragraph (1), or a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the individual in imminent danger of death or impairment of a major bodily function unless the procedure is performed, not including procedures performed for the alleviation of mental distress; or
procedures to restore or reconstruct the body of the individual in order to correspond to the individual’s sex after one or more previous procedures described in paragraph (1), which may include the removal of a pseudo phallus or breast augmentation.
The term female means an individual who naturally has, had, will have, or would have, but for a developmental or genetic anomaly or historical accident, the reproductive system that at some point produces, transports, and utilizes eggs for fertilization.
The term male means an individual who naturally has, had, will have, or would have, but for a developmental or genetic anomaly or historical accident, the reproductive system that at some point produces, transports, and utilizes sperm for fertilization.
alien lawfully present in the United Statesdoes not include an alien granted deferred action under the Deferred Action for Childhood Arrivals process pursuant to the memorandum of the Department of Homeland Security entitled
Exercising Prosecutorial Discretion with Respect to Individuals Who Came to the United States as Childrenissued on June 15, 2012.
Section 1402(e)(2) of the Patient Protection and Affordable Care Act (42 U.S.C. 18071(e)(2)) is amended by adding at the end the following new sentence: For purposes of this section, an individual shall not be treated as lawfully present if the individual is an alien granted deferred action under the Deferred Action for Childhood Arrivals process pursuant to the memorandum of the Department of Homeland Security entitled
.Exercising Prosecutorial Discretion with Respect to Individuals Who Came to the United States as Children
issued on June 15, 2012.
Section 1412(d) of the Patient Protection and Affordable Care Act (42 U.S.C. 18082(d)) is amended by adding at the end the following new sentence: For purposes of the previous sentence, an individual shall not be treated as lawfully present if the individual is an alien granted deferred action under the Deferred Action for Childhood Arrivals process pursuant to the memorandum of the Department of Homeland Security entitled
.Exercising Prosecutorial Discretion with Respect to Individuals Who Came to the United States as Children
issued on June 15, 2012.
The amendments made by this section shall apply with respect to plan years beginning on or after January 1, 2026.
A health insurance issuer offering individual health insurance coverage may, to the extent allowed under State law, deny such coverage in the case of an individual who owes any amount for premiums for individual health insurance coverage offered by such issuer (or by a health insurance issuer in the same controlled group (as defined in paragraph (3)) as such issuer) in which such individual was previously enrolled.
controlled groupmeans a group of of two or more persons that is treated as a single employer under section 52(a), 52(b), 414(m), or 414(o) of the Internal Revenue Code of 1986.
in paragraph (1), by adding at the end the following new subparagraph:
in paragraph (3)(A)—
by striking only one rare disease or condition
and inserting one or more rare diseases or conditions
; and
by striking such disease or condition
and inserting one or more rare diseases or conditions (as such term is defined in section 526(a)(2) of the Federal Food, Drug, and Cosmetic Act)
.
Section 1902(kk) of the Social Security Act (42 U.S.C. 1396a(kk)) is amended by adding at the end the following new paragraph:
The State—
adopts and implements a process to allow an eligible out-of-State provider to enroll under the State plan (or a waiver of such plan) to furnish items and services to, or order, prescribe, refer, or certify eligibility for items and services for, qualifying individuals without the imposition of screening or enrollment requirements by such State that exceed the minimum necessary for such State to provide payment to an eligible out-of-State provider under such State plan (or a waiver of such plan), such as the provider's name and National Provider Identifier (and such other information specified by the Secretary); and
provides that an eligible out-of-State provider that enrolls as a participating provider in the State plan (or a waiver of such plan) through such process shall be so enrolled for a 5-year period, unless the provider is terminated or excluded from participation during such period.
In this paragraph:
The term eligible out-of-State provider means, with respect to a State, a provider—
that is located in any other State;
that—
was determined by the Secretary to have a limited risk of fraud, waste, and abuse for purposes of determining the level of screening to be conducted under section 1866(j)(2), has been so screened under such section 1866(j)(2), and is enrolled in the Medicare program under title XVIII; or
was determined by the State agency administering or supervising the administration of the State plan (or a waiver of such plan) of such other State to have a limited risk of fraud, waste, and abuse for purposes of determining the level of screening to be conducted under paragraph (1) of this subsection, has been so screened under such paragraph (1), and is enrolled under such State plan (or a waiver of such plan); and
that has not been—
excluded from participation in any Federal health care program pursuant to section 1128 or 1128A;
excluded from participation in the State plan (or a waiver of such plan) pursuant to part 1002 of title 42, Code of Federal Regulations (or any successor regulation), or State law; or
terminated from participating in a Federal health care program or the State plan (or a waiver of such plan) for a reason described in paragraph (8)(A).
The term qualifying individual means an individual under 21 years of age who is enrolled under the State plan (or waiver of such plan).
The term State means 1 of the 50 States or the District of Columbia.
Section 1902(a)(77) of the Social Security Act (42 U.S.C. 1396a(a)(77)) is amended by inserting enrollment,
after screening,
.
The subsection heading for section 1902(kk) of such Act (42 U.S.C. 1396a(kk)) is amended by inserting enrollment,
after screening,
.
Section 2107(e)(1)(G) of such Act (42 U.S.C. 1397gg(e)(1)(G)) is amended by inserting enrollment,
after screening,
.
The amendments made by this section shall apply beginning on the date that is 4 years after the date of enactment of this Act.
in paragraph (7)(A)—
in clause (i)—
in the matter preceding subclause (I), by striking 2026 through 2028
and inserting 2029 through 2031
; and
in subclause (II), by striking or period
; and
in clause (ii), by striking 2026 through 2028
and inserting 2029 through 2031
; and
in paragraph (8), by striking 2027
and inserting 2031
.
in the header, by striking 2025
and inserting 2028
; and
by striking fiscal year 2025
and inserting fiscal year 2028
.
Section 1848(d) of the Social Security Act (42 U.S.C. 1395w–4(d)) is amended—
in paragraph (1)—
in subparagraph (A)—
in the first sentence, by striking and ending with 2025
; and
by striking the second sentence; and
in subparagraph (D), by striking (or, beginning with 2026, applicable conversion factor)
; and
by amending paragraph (20) to read as follows:
for 2027 and each subsequent year is 10 percent of the Secretary’s estimate of the percentage increase in the MEI for the year.
Section 1860D–12 of the Social Security Act (42 U.S.C. 1395w–112) is amended by adding at the end the following new subsection:
For plan years beginning on or after January 1, 2028:
Each contract entered into with a PDP sponsor under this part with respect to a prescription drug plan offered by such sponsor shall provide that any pharmacy benefit manager acting on behalf of such sponsor has a written agreement with the PDP sponsor under which the pharmacy benefit manager, and any affiliates of such pharmacy benefit manager, as applicable, agree to meet the following requirements:
The pharmacy benefit manager and any affiliate of such pharmacy benefit manager shall not derive any remuneration with respect to any services provided on behalf of any entity or individual, in connection with the utilization of covered part D drugs, from any such entity or individual other than bona fide service fees, subject to clauses (ii) and (iii).
For the purposes of this subsection, an incentive payment (as determined by the Secretary) paid by a PDP sponsor to a pharmacy benefit manager (or an affiliate of such pharmacy benefit manager) that is performing services on behalf of such sponsor shall be deemed a bona fide service fee
(even if such payment does not otherwise meet the definition of such term under paragraph (7)(B)) if such payment is a flat dollar amount, is consistent with fair market value (as specified by the Secretary), is related to services actually performed by the pharmacy benefit manager or affiliate of such pharmacy benefit manager, on behalf of the PDP sponsor making such payment, in connection with the utilization of covered part D drugs, and meets additional requirements, if any, as determined appropriate by the Secretary.
Rebates, discounts, and other price concessions received by a pharmacy benefit manager or an affiliate of a pharmacy benefit manager from manufacturers, even if such price concessions are calculated as a percentage of a drug’s price, shall not be considered a violation of the requirements of clause (i) if they are fully passed through to a PDP sponsor and are compliant with all regulatory and subregulatory requirements related to direct and indirect remuneration for manufacturer rebates under this part, including in cases where a PDP sponsor is acting as a pharmacy benefit manager on behalf of a prescription drug plan offered by such PDP sponsor.
Components of subsets of remuneration arrangements (such as fees or other forms of compensation paid to or retained by the pharmacy benefit manager or affiliate of such pharmacy benefit manager), as determined appropriate by the Secretary, between pharmacy benefit managers or affiliates of such pharmacy benefit managers, as applicable, and other entities involved in the dispensing or utilization of covered part D drugs (including PDP sponsors, manufacturers, pharmacies, and other entities as determined appropriate by the Secretary) shall be subject to review by the Secretary, in consultation with the Office of the Inspector General of the Department of Health and Human Services, as determined appropriate by the Secretary. The Secretary, in consultation with the Office of the Inspector General, shall review whether remuneration under such arrangements is consistent with fair market value (as specified by the Secretary) through reviews and assessments of such remuneration, as determined appropriate.
The pharmacy benefit manager shall disgorge any remuneration paid to such pharmacy benefit manager or an affiliate of such pharmacy benefit manager in violation of this subparagraph to the PDP sponsor.
The pharmacy benefit manager shall—
The pharmacy benefit manager shall—
define, interpret, and apply, in a fully transparent and consistent manner for purposes of calculating or otherwise evaluating pharmacy benefit manager performance against pricing guarantees or similar cost performance measurements related to rebates, discounts, price concessions, or net costs, terms such as—
generic drug, in a manner consistent with the definition of the term under section 423.4 of title 42, Code of Federal Regulations, or a successor regulation;
brand name drug, in a manner consistent with the definition of the term under section 423.4 of title 42, Code of Federal Regulations, or a successor regulation;
specialty drug;
rebate; and
discount;
identify any drugs, claims, or price concessions excluded from any pricing guarantee or other cost performance measure in a clear and consistent manner; and
where a pricing guarantee or other cost performance measure is based on a pricing benchmark other than the wholesale acquisition cost (as defined in section 1847A(c)(6)(B)) of a drug, calculate and provide a wholesale acquisition cost-based equivalent to the pricing guarantee or other cost performance measure.
Not later than July 1 of each year, beginning in 2028, the pharmacy benefit manager shall submit to the PDP sponsor, and to the Secretary, a report, in accordance with this subparagraph, and shall make such report available to such sponsor at no cost to such sponsor in a format specified by the Secretary under paragraph (5). Each such report shall include, with respect to such PDP sponsor and each plan offered by such sponsor, the following information with respect to the previous plan year:
A list of all drugs covered by the plan that were dispensed including, with respect to each such drug—
the brand name, generic or non-proprietary name, and National Drug Code;
the number of plan enrollees for whom the drug was dispensed, the total number of prescription claims for the drug (including original prescriptions and refills, counted as separate claims), and the total number of dosage units of the drug dispensed;
the number of prescription claims described in item (bb) by each type of dispensing channel through which the drug was dispensed, including retail, mail order, specialty pharmacy, long term care pharmacy, home infusion pharmacy, or other types of pharmacies or providers;
the average wholesale acquisition cost, listed as cost per day’s supply, cost per dosage unit, and cost per typical course of treatment (as applicable);
the average wholesale price for the drug, listed as price per day’s supply, price per dosage unit, and price per typical course of treatment (as applicable);
the total out-of-pocket spending by plan enrollees on such drug after application of any benefits under the plan, including plan enrollee spending through copayments, coinsurance, and deductibles;
total rebates paid by the manufacturer on the drug as reported under the Detailed DIR Report (or any successor report) submitted by such sponsor to the Centers for Medicare & Medicaid Services;
all other direct or indirect remuneration on the drug as reported under the Detailed DIR Report (or any successor report) submitted by such sponsor to the Centers for Medicare & Medicaid Services;
the average pharmacy reimbursement amount paid by the plan for the drug in the aggregate and disaggregated by dispensing channel identified in item (cc);
the average National Average Drug Acquisition Cost (NADAC); and
total manufacturer-derived revenue, inclusive of bona fide service fees, attributable to the drug and retained by the pharmacy benefit manager and any affiliate of such pharmacy benefit manager.
In the case of a pharmacy benefit manager that has an affiliate that is a retail, mail order, or specialty pharmacy, with respect to drugs covered by such plan that were dispensed, the following information:
The percentage of total prescriptions that were dispensed by pharmacies that are an affiliate of the pharmacy benefit manager for each drug.
The interquartile range of the total combined costs paid by the plan and plan enrollees, per dosage unit, per course of treatment, per 30-day supply, and per 90-day supply for each drug dispensed by pharmacies that are not an affiliate of the pharmacy benefit manager and that are included in the pharmacy network of such plan.
The interquartile range of the total combined costs paid by the plan and plan enrollees, per dosage unit, per course of treatment, per 30-day supply, and per 90-day supply for each drug dispensed by pharmacies that are an affiliate of the pharmacy benefit manager and that are included in the pharmacy network of such plan.
The lowest total combined cost paid by the plan and plan enrollees, per dosage unit, per course of treatment, per 30-day supply, and per 90-day supply, for each drug that is available from any pharmacy included in the pharmacy network of such plan.
The difference between the average acquisition cost of the affiliate, such as a pharmacy or other entity that acquires prescription drugs, that initially acquires the drug and the amount reported under subclause (I)(jj) for each drug.
A list inclusive of the brand name, generic or non-proprietary name, and National Drug Code of covered part D drugs subject to an agreement with a covered entity under section 340B of the Public Health Service Act for which the pharmacy benefit manager or an affiliate of the pharmacy benefit manager had a contract or other arrangement with such a covered entity in the service area of such plan.
Where a drug approved under section 505(c) of the Federal Food, Drug, and Cosmetic Act (referred to in this subclause as the listed drug
) is covered by the plan, the following information:
A list of currently marketed generic drugs approved under section 505(j) of the Federal Food, Drug, and Cosmetic Act pursuant to an application that references such listed drug that are not covered by the plan, are covered on the same formulary tier or a formulary tier typically associated with higher cost-sharing than the listed drug, or are subject to utilization management that the listed drug is not subject to.
The estimated average beneficiary cost-sharing under the plan for a 30-day supply of the listed drug.
Where a generic drug listed under item (aa) is on a formulary tier typically associated with higher cost-sharing than the listed drug, the estimated average cost-sharing that a beneficiary would have paid for a 30-day supply of each of the generic drugs described in item (aa), had the plan provided coverage for such drugs on the same formulary tier as the listed drug.
A written justification for providing more favorable coverage of the listed drug than the generic drugs described in item (aa).
The number of currently marketed generic drugs approved under section 505(j) of the Federal Food, Drug, and Cosmetic Act pursuant to an application that references such listed drug.
Where a reference product (as defined in section 351(i) of the Public Health Service Act) is covered by the plan, the following information:
A list of currently marketed biosimilar biological products licensed under section 351(k) of the Public Health Service Act pursuant to an application that refers to such reference product that are not covered by the plan, are covered on the same formulary tier or a formulary tier typically associated with higher cost-sharing than the reference product, or are subject to utilization management that the reference product is not subject to.
The estimated average beneficiary cost-sharing under the plan for a 30-day supply of the reference product.
Where a biosimilar biological product listed under item (aa) is on a formulary tier typically associated with higher cost-sharing than the reference product, the estimated average cost-sharing that a beneficiary would have paid for a 30-day supply of each of the biosimilar biological products described in item (aa), had the plan provided coverage for such products on the same formulary tier as the reference product.
A written justification for providing more favorable coverage of the reference product than the biosimilar biological product described in item (aa).
The number of currently marketed biosimilar biological products licensed under section 351(k) of the Public Health Service Act, pursuant to an application that refers to such reference product.
Total gross spending on covered part D drugs by the plan, not net of rebates, fees, discounts, or other direct or indirect remuneration.
The total amount retained by the pharmacy benefit manager or an affiliate of such pharmacy benefit manager in revenue related to utilization of covered part D drugs under that plan, inclusive of bona fide service fees.
The total spending on covered part D drugs net of rebates, fees, discounts, or other direct and indirect remuneration by the plan.
An explanation of any benefit design parameters under such plan that encourage plan enrollees to fill prescriptions at pharmacies that are an affiliate of such pharmacy benefit manager, such as mail and specialty home delivery programs, and retail and mail auto-refill programs.
The following information:
The amount of compensation provided by such pharmacy benefit manager or affiliate to each such broker, consultant, advisor, and auditor.
A list of all affiliates of the pharmacy benefit manager.
A summary document submitted in a standardized template developed by the Secretary that includes such information described in subclauses (I) through (X).
The pharmacy benefit manager shall, not later than 30 days after the finalization of any contract or agreement between such pharmacy benefit manager or an affiliate of such pharmacy benefit manager and a drug manufacturer (or subsidiary, agent, or entity affiliated with such drug manufacturer) that makes rebates, discounts, payments, or other financial incentives related to one or more covered part D drugs or other prescription drugs, as applicable, of the manufacturer directly or indirectly contingent upon coverage, formulary placement, or utilization management conditions on any other covered part D drugs or other prescription drugs, as applicable, submit to the PDP sponsor a written explanation of such contract or agreement.
A written explanation under subclause (I) shall—
include the manufacturer subject to the contract or agreement, all covered part D drugs and other prescription drugs, as applicable, subject to the contract or agreement and the manufacturers of such drugs, and a high-level description of the terms of such contract or agreement and how such terms apply to such drugs; and
be certified by the Chief Executive Officer, Chief Financial Officer, or General Counsel of such pharmacy benefit manager, or affiliate of such pharmacy benefit manager, as applicable, or an individual delegated with the authority to sign on behalf of one of these officers, who reports directly to the officer.
For purposes of this clause, the term other prescription drugs means prescription drugs covered as supplemental benefits under this part or prescription drugs paid outside of this part.
Not less than once a year, at the request of the PDP sponsor, the pharmacy benefit manager shall allow for an audit of the pharmacy benefit manager to ensure compliance with all terms and conditions under the written agreement described in this paragraph and the accuracy of information reported under subparagraph (C).
The PDP sponsor shall have the right to select an auditor. The pharmacy benefit manager shall not impose any limitations on the selection of such auditor.
The pharmacy benefit manager shall make available to such auditor all records, data, contracts, and other information necessary to confirm the accuracy of information provided under subparagraph (C), subject to reasonable restrictions on how such information must be reported to prevent redisclosure of such information.
The pharmacy benefit manager must provide information under clause (iii) and other information, data, and records relevant to the audit to such auditor within 6 months of the initiation of the audit and respond to requests for additional information from such auditor within 30 days after the request for additional information.
The pharmacy benefit manager shall be responsible for providing to such auditor information required to be reported under subparagraph (C) or under clause (iii) of this subparagraph that is owned or held by an affiliate of such pharmacy benefit manager.
disgorge to the Secretary any amounts disgorged to the PDP sponsor by a pharmacy benefit manager under paragraph (1)(A)(v);
require, in a written agreement with any such pharmacy benefit manager acting on behalf of such sponsor or affiliate of such pharmacy benefit manager, that such pharmacy benefit manager or affiliate be subject to punitive remedies for breach of contract for failure to comply with the requirements applicable under paragraph (1).
The Secretary shall make available and maintain a mechanism for manufacturers, PDP sponsors, pharmacies, and other entities that have contractual relationships with pharmacy benefit managers or affiliates of such pharmacy benefit managers to report, on a confidential basis, alleged violations of paragraph (1)(A) or subparagraph (C).
Consistent with applicable Federal or State law, a PDP sponsor shall not—
Each PDP sponsor shall furnish to the Secretary (at a time and in a manner specified by the Secretary) an annual certification of compliance with this subsection, as well as such information as the Secretary determines necessary to carry out this subsection.
Notwithstanding any other provision of law, the Secretary may implement this paragraph by program instruction or otherwise.
Nothing in this subsection shall be construed as—
prohibiting flat dispensing fees or reimbursement or payment for ingredient costs (including customary, industry-standard discounts directly related to drug acquisition that are retained by pharmacies or wholesalers) to entities that acquire or dispense prescription drugs; or
modifying regulatory requirements or sub-regulatory program instruction or guidance related to pharmacy payment, reimbursement, or dispensing fees.
Not later than June 1, 2027, the Secretary shall specify standard, machine-readable formats for pharmacy benefit managers to submit annual reports required under paragraph (1)(C)(i).
Notwithstanding any other provision of law, the Secretary may implement this paragraph by program instruction or otherwise.
Information disclosed by a pharmacy benefit manager, an affiliate of a pharmacy benefit manager, a PDP sponsor, or a pharmacy under this subsection that is not otherwise publicly available or available for purchase shall not be disclosed by the Secretary or a PDP sponsor receiving the information, except that the Secretary may disclose the information for the following purposes:
As the Secretary determines necessary to carry out this part.
To permit the Comptroller General to review the information provided.
To permit the Director of the Congressional Budget Office to review the information provided.
To permit the Executive Director of the Medicare Payment Advisory Commission to review the information provided.
To the Attorney General for the purposes of conducting oversight and enforcement under this title.
To the Inspector General of the Department of Health and Human Services in accordance with its authorities under the Inspector General Act of 1978 (section 406 of title 5, United States Code), and other applicable statutes.
The Secretary, the Comptroller General, the Director of the Congressional Budget Office, and the Executive Director of the Medicare Payment Advisory Commission shall not report on or disclose information disclosed pursuant to subparagraph (A) to the public in a manner that would identify—
For purposes of this subsection:
The term affiliate means, with respect to any pharmacy benefit manager or PDP sponsor, any entity that, directly or indirectly—
The term bona fide service fee means a fee that is reflective of the fair market value (as specified by the Secretary, through notice and comment rulemaking) for a bona fide, itemized service actually performed on behalf of an entity, that the entity would otherwise perform (or contract for) in the absence of the service arrangement and that is not passed on in whole or in part to a client or customer, whether or not the entity takes title to the drug. Such fee must be a flat dollar amount and shall not be directly or indirectly based on, or contingent upon—
drug price, such as wholesale acquisition cost or drug benchmark price (such as average wholesale price);
the amount of discounts, rebates, fees, or other direct or indirect remuneration with respect to covered part D drugs dispensed to enrollees in a prescription drug plan, except as permitted pursuant to paragraph (1)(A)(ii);
coverage or formulary placement decisions or the volume or value of any referrals or business generated between the parties to the arrangement; or
any other amounts or methodologies prohibited by the Secretary.
The term pharmacy benefit manager means any person or entity that, either directly or through an intermediary, acts as a price negotiator or group purchaser on behalf of a PDP sponsor or prescription drug plan, or manages the prescription drug benefits provided by such sponsor or plan, including the processing and payment of claims for prescription drugs, the performance of drug utilization review, the processing of drug prior authorization requests, the adjudication of appeals or grievances related to the prescription drug benefit, contracting with network pharmacies, controlling the cost of covered part D drugs, or the provision of related services. Such term includes any person or entity that carries out one or more of the activities described in the preceding sentence, irrespective of whether such person or entity calls itself a pharmacy benefit manager
.
Section 1857(f)(3) of the Social Security Act (42 U.S.C. 1395w–27(f)(3)) is amended by adding at the end the following new subparagraph:
For plan years beginning on or after January 1, 2028, section 1860D–12(h).
Chapter 35 of title 44, United States Code, shall not apply to the implementation of this subsection.
In addition to amounts otherwise available, there is appropriated to the Centers for Medicare & Medicaid Services Program Management Account, out of any money in the Treasury not otherwise appropriated, $113,000,000 for fiscal year 2025, to remain available until expended, to carry out this subsection.
In addition to amounts otherwise available, there is appropriated to the Inspector General of the Department of Health and Human Services, out of any money in the Treasury not otherwise appropriated, $20,000,000 for fiscal year 2025, to remain available until expended, to carry out this subsection.
The Comptroller General of the United States (in this subsection referred to as the Comptroller General
) shall conduct a study describing the use of compensation and payment structures related to a prescription drug’s price within the retail prescription drug supply chain in part D of title XVIII of the Social Security Act (42 U.S.C. 1395w–101 et seq.). Such study shall summarize information from Federal agencies and industry experts, to the extent available, with respect to the following:
The type, magnitude, other features (such as the pricing benchmarks used), and prevalence of compensation and payment structures related to a prescription drug’s price, such as calculating fee amounts as a percentage of a prescription drug’s price, between intermediaries in the prescription drug supply chain, including—
pharmacy benefit managers;
PDP sponsors offering prescription drug plans and Medicare Advantage organizations offering MA–PD plans;
drug wholesalers;
pharmacies;
manufacturers;
pharmacy services administrative organizations;
brokers, auditors, consultants, and other entities that—
advise PDP sponsors offering prescription drug plans and Medicare Advantage organizations offering MA–PD plans regarding pharmacy benefits; or
review PDP sponsor and Medicare Advantage organization contracts with pharmacy benefit managers; and
other service providers that contract with any of the entities described in clauses (i) through (vii) that may use price-related compensation and payment structures, such as rebate aggregators (or other entities that negotiate or process price concessions on behalf of pharmacy benefit managers, plan sponsors, or pharmacies).
The primary business models and compensation structures for each category of intermediary described in subparagraph (A).
Variation in price-related compensation structures between affiliated entities (such as entities with common ownership, either full or partial, and subsidiary relationships) and unaffiliated entities.
Potential conflicts of interest among contracting entities related to the use of prescription drug price-related compensation structures, such as the potential for fees or other payments set as a percentage of a prescription drug’s price to advantage formulary selection, distribution, or purchasing of prescription drugs with higher prices.
Notable differences, if any, in the use and level of price-based compensation structures over time and between different market segments, such as under part D of title XVIII of the Social Security Act (42 U.S.C. 1395w–101 et seq.) and the Medicaid program under title XIX of such Act (42 U.S.C. 1396 et seq.).
The effects of drug price-related compensation structures and alternative compensation structures on Federal health care programs and program beneficiaries, including with respect to cost-sharing, premiums, Federal outlays, biosimilar and generic drug adoption and utilization, drug shortage risks, and the potential for fees set as a percentage of a drug’s price to advantage the formulary selection, distribution, or purchasing of drugs with higher prices.
Other issues determined to be relevant and appropriate by the Comptroller General.
Not later than 2 years after the date of enactment of this section, the Comptroller General shall submit to Congress a report containing the results of the study conducted under paragraph (1), together with recommendations for such legislation and administrative action as the Comptroller General determines appropriate.
The Medicare Payment Advisory Commission shall submit to Congress the following reports:
Not later than the first March 15 occurring after the date that is 2 years after the date on which the Secretary makes the data available to the Commission, a report regarding agreements with pharmacy benefit managers with respect to prescription drug plans and MA–PD plans. Such report shall include, to the extent practicable—
a description of trends and patterns, including relevant averages, totals, and other figures for the types of information submitted;
an analysis of any differences in agreements and their effects on plan enrollee out-of-pocket spending and average pharmacy reimbursement, and other impacts; and
any recommendations the Commission determines appropriate.
Not later than 2 years after the date on which the Commission submits the initial report under subparagraph (A), a report describing any changes with respect to the information described in subparagraph (A) over time, together with any recommendations the Commission determines appropriate.
In addition to amounts otherwise available, there is appropriated to the Medicare Payment Advisory Commission, out of any money in the Treasury not otherwise appropriated, $1,000,000 for fiscal year 2026, to remain available until expended, to carry out this subsection.
The unobligated balance of amounts made available under section 30002(a) of Public Law 117–169 (commonly referred to as the Inflation Reduction Act
; 136 Stat. 2027) are rescinded.
Board) in support of its programs for registration, standard-setting, and inspection shall be shared with the Securities and Exchange Commission (
Commission); and
receive pay that is not higher than the highest paid employee of similarly situated employees of the Commission.
transfer datemeans the date established by the Commission for purposes of this section, except that such date may not be later than the date that is 1 year after the date of enactment of this Act.
Section 1017(a)(2) of the Consumer Financial Protection Act of 2010 (12 U.S.C. 5497(a)(2)) is amended—
in subparagraph (A)(iii)—
by striking 12 percent
and inserting 5 percent
; and
by striking 2013
and inserting 2025
; and
Section 1017(d) of the Consumer Financial Protection Act of 2010 (12 U.S.C. 5497(d)) is amended—
in paragraph (2)—
in the first sentence, by inserting direct
before victims
; and
by striking the second sentence; and
by adding at the end the following:
With respect to a civil penalty described under paragraph (1), if the Bureau makes payments to all of the direct victims of activities for which that civil penalty was imposed, the Bureau shall transfer all amounts that remain in the Civil Penalty Fund with respect to that civil penalty to the general fund of the Treasury.
Section 155 of the Financial Stability Act of 2010 (12 U.S.C. 5345) is amended by adding at the end the following:
Assessments may not be collected under subsection (d) if the assessments would result in—
the Financial Research Fund exceeding the average annual budget amount; or
average annual budget amountmeans the annual average, over the 3 most recently completed fiscal years, of the expenses of the Council in carrying out the duties and responsibilities of the Council that were paid by the Office using amounts obtained through assessments under subsection (d).
In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available until September 30, 2029, the following:
Construction, installation, or improvement of primary, waterborne, and secondary barriers.
Access roads.
Barrier system attributes, including cameras, lights, sensors, roads, and other detection technology.
$50,000,000 for necessary expenses relating to eradication and removal of the carrizo cane plant, salt cedar, or any other invasive plant species that impedes border security operations along the Rio Grande River.
None of the funds made available by subsection (a) may be used to recruit, hire, or train personnel for the duties of processing coordinators.
In addition to amounts otherwise available, there is appropriated to the Director of the Federal Law Enforcement Training Center for fiscal year 2025, out of any money in the Treasury not otherwise appropriated—
$465,000,000, to remain available until September 30, 2029, for procurement and construction, improvements, and related expenses of the Federal Law Enforcement Training Centers facilities.
tested, and
accepted,
by the Federal Government to deliver autonomous capabilities.
In addition to amounts otherwise available, there is appropriated to the Commissioner of U.S. Customs and Border Protection for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $16,000,000, to remain available until September 30, 2029, for necessary expenses relating to U.S. Customs and Border Protection’s National Vetting Center to support screening, vetting activities, and expansion of the criminal history database of foreign nationals.
In addition to amounts otherwise available, there is appropriated to the Secretary of Homeland Security for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $1,000,000, to remain available until September 30, 2029, for commemorating efforts and events related to border security.
In this section, the term autonomous
means integrated software and hardware systems that utilize sensors, onboard computing, and artificial intelligence to identify items of interest that would otherwise be manually identified by U.S. Customs and Border Protection personnel.
In addition to amounts otherwise available, there is appropriated to the Administrator of the Federal Emergency Management Agency, for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $300,000,000, to remain available until September 30, 2029, for the reimbursement of extraordinary law enforcement personnel costs for protection activities directly and demonstrably associated with any residence of the President that is designated pursuant to section 3 of the Presidential Protection Assistance Act of 1976 (Public Law 94–524) to be secured by the United States Secret Service.
Funds under subsection (a) shall be available only for costs that a State or local agency—
incurred or incurs on or after July 1, 2024;
in excess of the costs of normal and typical law enforcement operations;
directly attributable to the provision of protection described in such subsection; and
associated with a non-governmental property designated pursuant to section 3 of the Presidential Protection Assistance Act of 1976 (Public Law 94–524) to be secured by the United States Secret Service; and
certifies to the Administrator as being for protection activities requested by the Director of the United States Secret Service.
In addition to amounts otherwise available, there is appropriated to the Administrator of the Federal Emergency Management Agency, for fiscal year 2025, out of any money in the Treasury, not otherwise appropriated, to be administered under the State Homeland Security Grant Program authorized under section 2004 of the Homeland Security Act of 2002 (6 U.S.C. 605), to enhance State, local, and Tribal security through grants, contracts, cooperative agreements, and other activities, of which—
$1,000,000,000, to remain available until September 30, 2029, for security, planning, and other costs related to the 2028 Olympics; and
$450,000,000, to remain available until September 30, 2029, for the Operation Stonegarden Grant Program.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this section for a fiscal year shall be equal to the sum of—
the amount imposed under this section for the prior fiscal year; and
A fee imposed under this section shall not be waived or reduced.
For purposes of this subsection, the amount specified in this subsection for fiscal year 2025 shall be such amount as the Secretary may by rule provide, but in any event not less than $550.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount for a fiscal year shall be equal to the sum of—
rounded to the next lowest multiple of $10, the amount referred to in subparagraph (A), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
A fee imposed under this subsection shall not be waived or reduced.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this subsection for a fiscal year shall be equal to the sum of—
A fee imposed under this subsection shall not be waived or reduced.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this subsection for a fiscal year shall be equal to the sum of—
A fee imposed under this subsection shall not be waived or reduced.
the alien has a medical emergency, and—
the alien cannot obtain necessary treatment in the foreign state in which the alien is residing; or
the medical emergency is life-threatening and there is insufficient time for the alien to be admitted to the United States through the normal visa process;
the alien is the parent or legal guardian of an alien described in paragraph (1) and the alien described in paragraph (1) is a minor;
the alien is needed in the United States to donate an organ or other tissue for transplant and there is insufficient time for the alien to be admitted to the United States through the normal visa process;
the alien has a close family member in the United States whose death is imminent and the alien could not arrive in the United States in time to see such family member alive if the alien were to be admitted to the United States through the normal visa process;
the alien is seeking to attend the funeral of a close family member and the alien could not arrive in the United States in time to attend such funeral if the alien were to be admitted to the United States through the normal visa process;
the alien is an adopted child with an urgent medical condition who is in the legal custody of the petitioner for a final adoption-related visa and whose medical treatment is required before the expected award of a final adoption-related visa;
the alien is returned to a contiguous country under section 235(b)(2)(C) of the Immigration and Nationality Act and paroled into the United States to allow the alien to attend the alien’s immigration hearing;
is a national of the Republic of Cuba and is living in the Republic of Cuba;
is the beneficiary of an approved petition under section 203(a) of the Immigration and Nationality Act;
is an alien for whom an immigrant visa is not immediately available;
meets all eligibility requirements for an immigrant visa;
is not otherwise inadmissible; and
is receiving a grant of parole in furtherance of the commitment of the United States to the minimum level of annual legal migration of Cuban nationals to the United States specified in the U.S.-Cuba Joint Communiqué on Migration, done at New York September 9, 1994, and reaffirmed in the Cuba-United States: Joint Statement on Normalization of Migration, Building on the Agreement of September 9, 1994, done at New York May 2, 1995; or
the alien has assisted or will assist the United States Government in a law enforcement matter;
the alien’s presence is required by the Government in furtherance of such law enforcement matter; and
the alien is inadmissible, does not satisfy the eligibility requirements for admission as a nonimmigrant, or there is insufficient time for the alien to be admitted to the United States through the normal visa process.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this section for a fiscal year shall be equal to the sum of—
Fees received under this section shall be credited as offsetting receipts and deposited in the general fund of the Treasury.
A fee imposed under this section shall not be waived or reduced.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this section for a fiscal year shall be equal to the sum of—
Fees received under this section shall be credited as offsetting receipts and deposited in the general fund of the Treasury.
A fee imposed under this section shall not be waived or reduced.
has not been admitted into the United States; or
to maintain or extend the nonimmigrant status in which the alien was admitted or to which the status was changed under section 248 of the Immigration and Nationality Act, including complying with the period of stay authorized by the Secretary of Homeland Security in connection with such status; or
to comply with the conditions of such nonimmigrant status.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this section for a fiscal year shall be equal to the sum of—
Fees received under this section shall be credited as offsetting receipts and deposited in the general fund of the Treasury.
A fee imposed under this section shall not be waived or reduced.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this section for a fiscal year shall be equal to the sum of—
During any fiscal year, the total amount of fees received under this section shall be credited as follows:
the social security number of the individual and all adult residents of the individual’s household;
the date of birth of the individual and all adult residents of the individual’s household;
the validated location of the individual’s residence where the child will be placed;
the immigration status of the individual and all adult residents of the individual’s household;
contact information for the individual and all adult residents of the individual’s household; and
the results of all background and criminal records checks for the individual and all adult residents of the individual’s household, which shall include at a minimum an investigation of the public records sex offender registry, a public records background check, and a national criminal history check based on fingerprints.
Any amounts not credited to the Department of Health and Human Services shall be credited as offsetting receipts and deposited into the general fund of the Treasury.
A fee imposed under this section shall not be waived or reduced.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this subsection for a fiscal year shall be equal to the sum of—
A fee imposed under this subsection shall not be waived or reduced.
the alien has not sought admission during such period of validity;
the alien, after admission to the United States pursuant to such nonimmigrant visa, complied with all conditions of such nonimmigrant visa, including the condition that an alien shall not accept unauthorized employment, and that the alien departed the United States not later than 5 days after the date on which the alien was authorized to remain in the United States; or
the alien filed to extend, change, or adjust such status within the nonimmigrant visa’s period of validity.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Secretary may by rule provide, but in any event not less than $24.
the amount referred to in subparagraph (A), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
A fee imposed under this section shall not be waived or reduced.
In addition to any other fee authorized by law, for each calendar year that an alien’s application for asylum remains pending, the Secretary of Homeland Security or the Attorney General, as applicable, shall impose a fee in an amount specified in subsection (b) on that alien.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this subsection for a fiscal year shall be equal to the sum of—
the amount imposed under this section for the prior fiscal year; and
the amount referred to in subparagraph (A), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
the amount referred to in subparagraph (A), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
Amounts received as fees under this section shall be credited as offsetting receipts and deposited in the general fund of the Treasury.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Secretary may by rule provide, but in any event not less than $550.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in subparagraph (A), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
Each initial employment authorization, or renewal or extension of such authorization, shall terminate as follows:
Immediately following the denial of an asylum application by an asylum officer, unless the case is referred to an immigration judge.
On the date that is 30 days after the date on which an immigration judge denies an asylum application, unless the alien makes a timely appeal to the Board of Immigration Appeals.
Immediately following the denial by the Board of Immigration Appeals of an appeal of a denial of an asylum application.
The Secretary of Homeland Security shall not grant, renew, or extend employment authorization to an alien if the alien was previously granted employment authorization as an applicant for asylum and the employment authorization was terminated pursuant to a circumstance described in subsection (c), unless a Federal Court of Appeals remands the alien’s case to the Board of Immigration Appeals.
The total amount of fees received under this section shall be credited as offsetting receipts and deposited in the general fund of the Treasury.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Secretary may by rule provide, but in any event not less than $550.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in subparagraph (A), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
In addition to any other fee authorized by law, the Secretary of State shall impose on any alien who files an application for a diversity immigrant visa as described in section 203(c) of the Immigration and Nationality Act (8 U.S.C. 1153(c)) a fee in the amount specified in this subsection at the time such application is filed.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Secretary may by rule provide, but in any event not less than $400.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Secretary may by rule provide, but in any event not less than $250.
the amount imposed under this subsection for the prior fiscal year; and
the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
10 percent of fees received shall be credited to U.S. Immigration and Customs Enforcement to retain and spend without further appropriation for the purpose of detention and immigration enforcement and removal operations.
Any amounts not credited under this subsection to the Department of State or U.S. Immigration and Customs Enforcement shall be credited as offsetting receipts and deposited into the general fund of the Treasury.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $1,500.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $1,050.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $500.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
In addition to any other fees authorized by law, the Attorney General shall impose on any alien who files any appeal from a decision of an immigration judge a fee in the amount specified in this subsection at the time such appeal is filed.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $900.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
The fee described in this section shall not apply to the appeal of a bond decision.
In addition to any other fees authorized by law, the Attorney General shall impose on any alien who files an appeal from a decision of an officer of the Department of Homeland Security a fee in the amount specified in this subsection at the time such appeal is filed.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $900.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
In addition to any other fees authorized by law, the Attorney General shall impose on any practitioner who files an appeal from a decision of an adjudicating official in a practitioner disciplinary case a fee in the amount specified in this subsection at the time such appeal is filed.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $1,325.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
In addition to any other fees authorized by law, the Attorney General shall impose on any alien who files a motion to reopen or motion to reconsider a decision of an immigration judge or the Board of Immigration Appeals a fee in the amount specified in this subsection at the time such motion is filed.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $900.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
The fee described in this section shall not apply to any motion that is:
a motion to reopen a removal order entered in absentia if the motion is filed under section 240(b)(5)(C)(ii) of the Immigration and Nationality Act; or
a motion to reopen a deportation order entered in absentia if the motion is filed under section 242B(c)(3)(B) of the Immigration and Nationality Act, as the section existed prior to April 1, 1997.
In addition to any other fees authorized by law, the Attorney General shall impose on any alien who files with an immigration court an application for suspension of deportation a fee in the amount specified in this subsection at the time such application is filed.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $600.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
In addition to any other fees authorized by law, the Attorney General shall impose on any alien who files with an immigration court an application for cancellation of removal for certain permanent residents a fee in the amount specified in this subsection at the time such application is filed.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $600.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this subsection for a fiscal year shall be equal to the sum of—
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
In addition to any other fees authorized by law, the Attorney General shall impose on any alien who files with an immigration court an application for cancellation of removal and adjustment of status for certain nonpermanent residents a fee in the amount specified in this subsection at the time such application is filed.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Attorney General may by rule provide, but in any event not less than $1,500.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in clause (i), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
Any fee imposed under this section shall not be waived or reduced.
Section 217(h)(3)(B) of the Immigration and Nationality Act (8 U.S.C. 1187(h)(3)(B)) is amended—
in clause (i)—
in subclause (I), by striking and
at the end;
in subclause (II)—
by inserting after an amount
the following of not less than $10
; and
by striking the period at the end and inserting ; and
; and
by adding at the end the following:
in clause (ii)—
by striking Amounts collected under clause (i)(I)
and inserting the following:
by inserting before the period at the end of the first sentence the following: , and the remainder of the amounts collected under clause (i)(I) shall be credited as offsetting receipts and deposited in the general fund of the Treasury
; and
by inserting after to pay the costs incurred to administer the System.
the following: Amounts collected under clause (i)(III) shall be credited as offsetting receipts and deposited in the general fund of the Treasury.
;
in clause (iii), by striking 2028
and inserting 2034
; and
by adding at the end the following:
the amount imposed under this subsection for the prior fiscal year; and
the amount referred to in subclause (I), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
Section 286 of the Immigration and Nationality Act (8 U.S.C. 1356) is amended—
in subsection (d)—
by striking In addition to any other fee
and inserting the following:
by inserting and except as provided in subsection (e),
before the Attorney General shall charge and collect
;
by striking $7
and inserting a fee in an amount specified in paragraph (2)
; and
by adding at the end the following:
rounded to the next lowest multiple of $0.25, the amount referred to in subparagraph (A), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
in subsection (e)—
by striking paragraph (1);
by redesignating paragraphs (2) and (3) as paragraphs (1) and (2); and
in paragraph (2) (as redesignated by subparagraph (B) above), by striking The Attorney General shall charge
and all that follows through this requirement shall not apply to
and inserting the following: No fee shall be charged under subsection (d) for
.
For purposes of this section, the amount specified in this section for fiscal year 2025 shall be such amount as the Secretary may by rule provide, but in any event not less than $30.
the amount imposed under this section for the prior fiscal year; and
rounded to the next lowest multiple of $0.25, the amount referred to in paragraph (1), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
The fees received under this section shall be deposited into the CBP Electronic Visa Update System Account, less $5 per enrollment which shall be credited as offsetting receipts and deposited into the general fund of the Treasury.
Notwithstanding any other provision of law, there is hereby established in the Treasury of the United States a separate account which shall be known as the CBP Electronic Visa Update System Account
.
Amounts deposited in the CBP Electronic Visa Update System Account are hereby appropriated to make payments and offset program costs as specified in this section without further appropriation necessary and shall remain available until expended for any U.S. Customs and Border Protection costs associated with administering the Electronic Visa Update System.
A fee imposed under this section shall not be waived or reduced.
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in subparagraph (A), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
is ordered removed in absentia under section 240(b)(5) of the Immigration and Nationality Act (8 U.S.C. 1229a(b)(5)); and
is subsequently arrested by U.S. Immigration and Customs Enforcement.
For purposes of this subsection, the amount specified in this subsection for fiscal year 2025 shall be such amount as the Secretary may by rule provide, but in any event not less than $5,000.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount for a fiscal year shall be equal to the sum of—
the amount imposed under this section for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in paragraph (1), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
The fees received under this section shall be credited as offsetting receipts and deposited into the general fund of the Treasury.
A fee imposed under this subsection shall not be waived or reduced.
In addition to any other fee authorized by law, for any inadmissible alien who is apprehended between ports of entry by U.S. Customs and Border Protection, the Secretary of Homeland Security shall impose a fee in an amount specified in subsection (b) at the time of such apprehension.
The amount specified in this subsection for fiscal year 2025 shall be such amount as the Secretary may by rule provide, but in any event not less than $5,000.
Beginning in fiscal year 2026 and each fiscal year thereafter, the amount specified in this subsection for a fiscal year shall be equal to the sum of—
the amount imposed under this subsection for the prior fiscal year; and
rounded to the next lowest multiple of $10, the amount referred to in subparagraph (A), multiplied by the percentage (if any) by which the Consumer Price Index for All Urban Consumers for the month of July preceding the date on which such adjustment takes effect exceeds the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year.
The fees received under this section shall be credited as offsetting receipts and deposited into the general fund of the Treasury.
A fee imposed under this section shall not be waived or reduced.
Section 208(d)(3) of the Immigration and Nationality Act (8 U.S.C. 1158(d)(3)) is amended—
in the first sentence, by striking may
and inserting shall
;
by striking Such fees shall not exceed
and all that follows; and
Nothing in this paragraph shall be construed to limit the authority of the Attorney General to set additional adjudication and naturalization fees in accordance with section 286(m)..
hiring the support staff necessary to support immigration judges;
hiring immigration judges; and
expanding courtroom capacity and infrastructure.
In addition to amounts otherwise available, there is appropriated to U.S. Immigration and Customs Enforcement for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $45,000,000,000 to remain available until September 30, 2029, for the purposes described in subsection (b).
To efficiently utilize the funding appropriated by this section, the detention standards for the single adult detention capacity described in subsection (b) shall be set in the sole discretion of the Secretary of Homeland Security.
the commencement and termination dates of the required service period (or provisions for the determination thereof);
the amount of the bonus; and
other terms and conditions under which the bonus is payable, subject to the requirements of this subsection, including—
the conditions under which the agreement may be terminated before the agreed-upon service period has been completed; and
the effect of a termination described in subparagraph (A).
2,500 individuals hired in fiscal year 2025;
1,875 individuals hired in 2026;
1,875 individuals hired in 2027;
The funds made available under subsection (a) shall only be used for the purpose of facilitating the recruitment, hiring, and onboarding of additional U.S. Immigration and Customs Enforcement personnel to carry out immigration enforcement, including by investments in information technology, recruitment, marketing, and staff necessary for such activities.
The funds made available under subsection (a) shall only be used to—
maintain the care and custody, during the period in which the charges described in subparagraph (A) are pending, of an alien who—
is charged only with a misdemeanor offense under section 275(a) of the Immigration and Nationality Act (8 U.S.C. 1325(a)); and
entered the United States with the alien’s child who has not attained 18 years of age; and
detain the alien with the alien’s child.
The amounts made available under subsection (a) shall only be used for purposes of facilitating and implementing agreements under section 287(g) of the Immigration and Nationality Act (8 U.S.C. 1357(g)).
In addition to amounts otherwise available, there is appropriated to the Department of Justice for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $950,000,000, to remain available until September 30, 2029, for the purposes described in subsection (b).
has been convicted of a felony or two or more misdemeanors; and
entered the United States without inspection or at any time or place other than as designated by the Secretary of Homeland Security;
was the subject of removal proceedings at the time he or she was taken into custody by the State or a political subdivision of the State; or
was admitted as a nonimmigrant and, at the time he or she was taken into custody by the State or a political subdivision of the State, has failed to maintain the nonimmigrant status in which the alien was admitted, or to which it was changed, or to comply with the conditions of any such status.
The amounts made available under subsection (a) shall not be used to compensate any State or political subdivision of the State if the State or political subdivision of the State prohibits or in any way restricts a Federal, State, or local government entity, official, or other personnel from any of the following:
Complying with the immigration laws (as defined in section 101(a)(17) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(17)).
Assisting or cooperating with Federal law enforcement entities, officials, or other personnel regarding the enforcement of the immigration laws.
Undertaking any one of the following law enforcement activities as they relate to information regarding the citizenship or immigration status, lawful or unlawful, the inadmissibility or deportability, and the custody status, of any individual:
Making inquiries to any individual to obtain such information regarding such individual or any other individuals.
Notifying the Federal Government regarding the presence of individuals who are encountered by law enforcement officials or other personnel of a State or political subdivision of a State.
Complying with requests for such information from Federal law enforcement entities, officials, or other personnel.
contact the consulate or embassy of the country of nationality or last habitual residence of such unaccompanied alien child to request such unaccompanied alien child’s criminal record; and
conduct an examination of such unaccompanied alien child for gang-related tattoos and other gang-related markings,
contact the consulate or embassy of such unaccompanied alien child’s country of nationality or last habitual residence to request such unaccompanied alien child’s criminal record; and
conduct an examination of the unaccompanied alien child for gang-related tattoos and other gang-related markings.
the name of the individual and all adult residents of the individual’s household;
the social security number of the individual and all adult residents of the individual’s household;
the date of birth of the individual and all adult residents of the individual’s household;
the validated location of the individual’s residence where the child will be placed;
the immigration status of the individual and all adult residents of the individual’s household;
contact information for the individual and all adult residents of the individual’s household; and
the results of all background and criminal records checks for the individual and all adult residents of the individual’s household, which shall include at a minimum an investigation of the public records sex offender registry, a public records background check, and a national criminal history check based on fingerprints.
Notwithstanding any other provision of law, the funds made available under subsection (a) shall only be used to permit a specified unaccompanied alien child to withdraw the child’s application for admission pursuant to section 235(a)(4) of the Immigration and Nationality Act and return such child to the child’s country of nationality or country of last habitual residence.
In this section—
The term specified unaccompanied alien child means an unaccompanied alien child (as defined in section 462(g) of the Homeland Security Act of 2002) who the Secretary of Homeland Security determines on a case-by-case basis—
has been found by an immigration officer at a land border or port of entry of the United States and is inadmissible under the Immigration and Nationality Act;
has not been a victim of severe forms of trafficking in persons, and there is no credible evidence that such child is at risk of being trafficked upon return to the child’s country of nationality or of last habitual residence; and
does not have a fear of returning to the child’s country of nationality or of last habitual residence owing to a credible fear of persecution.
Amounts made available under subsection (a) shall only be used for efforts to combat drug trafficking, including of fentanyl and its precursor chemicals, and illegal drug use.
The amounts made available in subsection (a) shall only be used for applying the provisions of section 235(b)(1) of the Immigration and Nationality Act to any alien who is inadmissible under paragraph (2) or (3) of section 212(a) of the Immigration and Nationality Act, regardless of the period that such alien has been physically present in the United States.
The amounts made available in subsection (a) shall only be used for applying the provisions of section 235(c) of the Immigration and Nationality Act to any arriving alien that an immigration officer or an immigration judge suspects may be inadmissible under paragraph (2) or (3) of section 212(a) of the Immigration and Nationality Act.
In addition to amounts otherwise available, there is appropriated:
To the Director of the Office of Management and Budget for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $10,000,000, to remain available through September 30, 2034, to carry out this section and the amendments made by this section.
To the Comptroller General of the United States for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $10,000,000, to remain available through September 30, 2034, to carry out this section and the amendments made by this section.
The Director of the Office of Management and Budget shall use amounts made available under subsection (a)(1) to pay expenses associated with implementing the requirements of subsections (c) and (d).
The Comptroller General of the United States shall use amounts made available under subsection (a)(2) to pay expenses associated with implementing the requirements of subsection (e).
Chapter 8 of title 5, United States Code, is amended by inserting at the end the following:
In the case of any rule for which a report is submitted under section 801(a)(1)(A) the agency shall also include in such report—
an estimate of the budgetary effects associated with the enactment and enforcement of the rule;
an analysis of the direct and reasonably foreseeable indirect costs associated with the rule;
a determination, by the Administrator of the Office of Information and Regulatory Affairs of the Office of Management and Budget, of whether the rule is a major or nonmajor rule, including an explanation of the finding specifically addressing each criteria for a major rule contained within subparagraphs (A) through (C) of section 804(2);
a list of information on which the rule is based, including data, scientific and economic studies, and cost-benefit analyses;
a list of any other related regulatory actions that implement the same statutory provision or regulatory objective as well as the estimated economic effects of those actions;
an estimate of the effect on inflation of the rule; and
a statement of the constitutional authority authorizing the agency to make the rule.
If requested in writing by a Member of Congress—
the Comptroller General of the United States shall make a determination whether an agency action qualifies as a rule for purposes of this chapter, and shall submit to Congress this determination not later than 60 days after the date of the request; and
the Comptroller General shall make a determination whether a rule is considered a major rule for purposes of this chapter, and shall submit to Congress this determination not later than 90 days after the date of the request.
For purposes of this section, a determination under this subsection (b) shall be deemed to be a report under section 801(a)(1)(A).
Notwithstanding any other provision of this chapter, a major rule that increases revenues, as determined in section 809(a), shall not take effect unless Congress enacts a joint resolution of approval described in subsection (c).
If a joint resolution of approval relating to a major rule that increases revenue is not enacted into law by the end of 60 session days or legislative days, as applicable, beginning on the date on which the report referred to in section 801(a)(1)(A) is received by Congress (excluding days either House of Congress is adjourned for more than 3 days during a session of Congress), then the rule described in that resolution shall be deemed not to be approved and such rule shall not take effect.
That Congress approves the rule submitted by the _____ relating to _____.(The blank spaces being appropriately filled in).
The enactment of a joint resolution of approval under this section shall not be interpreted to serve as a grant or modification of statutory authority by Congress for the promulgation of a rule, shall not extinguish or affect any claim, whether substantive or procedural, against any alleged defect in a rule or the rulemaking process, and shall not form part of the record before the court in any judicial proceeding concerning a rule except for purposes of determining whether or not the rule is in effect.
In addition to the opportunity for review otherwise provided under this chapter, notwithstanding any other provision under this chapter, in the case of any rule for which a report is submitted under section 801(a)(1)(A) which increases revenue as determined under section 809(a) and which was submitted during the final year of a President’s term, the procedures described in section 802 shall apply to such rule in the succeeding session of Congress, and a joint resolution may contain one or more such rules.
In the case of such a resolution containing one or more such rules under this section, the matter after the resolving clause shall be as follows: That Congress disapproves the following rules: the rule submitted by the __ relating to __; and the rule submitted by the __ relating to __. Such rules shall have no force or effect.
(The blank spaces being appropriately filled in and additional clauses describing additional rules to be included as necessary).
Beginning on the date that is 6 months after the date of enactment of this section and annually thereafter for the 4 years following, each agency shall designate not less than 20 percent of eligible rules made by that agency for review, and shall submit a report including each such eligible rule in the same manner as a report under section 801(a)(1). Sections 801, 802, 809, 810, and 811 shall apply to each such rule, subject to subsection (c) of this section. No eligible rule previously designated may be designated again.
Beginning after the date that is 5 years after the date of enactment of this section, if Congress has not enacted a joint resolution of approval for that eligible rule, that eligible rule shall not continue in effect.
Unless Congress approves all eligible rules designated by executive agencies for review within 90 days after designation, they shall have no effect and the Federal agency which originally promulgated such rules may not enforce such rules.
A single joint resolution of approval shall apply to all eligible rules in a report designated for a year as follows: That Congress approves the rules submitted by the___ for the year ___.
(The blank spaces being appropriately filled in).
In this section the term eligible rule means a rule that is in effect as of the date of enactment of this section.
The table of chapters for chapter 8 of title 5, United States Code, is amended by inserting after the item relating to section 808 the following:
Chapter 8 of title 5, United States Code, is amended—
in section 801(a)(3)—
in subparagraph (B)(ii), by striking or
at the end;
in subparagraph (C), by striking the period at the end and inserting ; or
; and
by inserting at the end the following:
in the case of a major rule that increases revenue, such rule shall not take effect unless Congress passes a joint resolution of approval described in section 810.
in section 804, by amending paragraph (3) to read as follows:
includes interpretative rules, general statements of policy, and all other agency guidance documents; and
does not include—
any rule of particular applicability, including a rule that approves or prescribes for the future rates, wages, prices, services, or allowances therefore, corporate or financial structures, reorganizations, mergers, or acquisitions thereof, or accounting practices or disclosures bearing on any of the foregoing;
any rule relating to agency management or personnel; or
any rule of agency organization, procedure, or practice that does not substantially affect the rights or obligations of nonagency parties.
The Comptroller General of the United States shall conduct a study to determine, as of the date of the enactment of this section—
how many rules (as such term is defined in section 804 of title 5, United States Code) were in effect;
how many major rules (as such term is defined in section 804 of title 5, United States Code) were in effect; and
the total estimated economic cost imposed by all such rules.
Not later than 1 year after the date of the enactment of this section, the Comptroller General of the United States shall submit a report (and publish the report on the website of the Comptroller General) to Congress that contains the findings of the study conducted under subsection (e).
In addition to amounts otherwise available, there is appropriated to the Director of the Office of Management and Budget for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $10,000,000, to remain available through September 30, 2034, to carry out this section.
An official or agent of the Government may not enter into or enforce any settlement agreement on behalf of the United States directing or providing for a payment to any person or entity other than the United States, other than a payment that provides restitution for or otherwise directly remedies actual harm (including to the environment) directly and proximately caused by the party making the payment, or constitutes payment for services rendered in connection with the case.
Any official or agent of the Government who violates subsection (a) shall be subject to the same penalties that would apply in the case of a violation of section 3302 of title 31, United States Code.
Subsections (a) and (b) apply only in the case of a settlement agreement entered on or after the date of enactment of this Act.
The term settlement agreement
means a settlement agreement resolving a civil action or potential civil action.
Not later than at the end of the first fiscal year that begins after the date of enactment of this Act, and annually thereafter, the Inspector General of each Federal agency shall submit, and make available on a publicly accessible website, a report on any settlement agreement entered into in violation of this section by that agency to—
the Committee on the Judiciary of the Senate; and
the Committee on the Judiciary of the House of Representatives.
No additional funds are authorized to be appropriated to carry out this subsection.
Section 101(d) of Public Law 86—272 (73 Stat. 555) is amended—
in paragraph (1) by striking and
at the end,
in paragraph (2) by striking the period at the end and inserting ; and
, and
by adding at the end the following:
the term solicitation of orders
means any business activity that facilitates the solicitation of orders even if that activity may also serve some independently valuable business function apart from solicitation.
No court of the United States may use appropriated funds to enforce a contempt citation for failure to comply with an injunction or temporary restraining order if no security was given when the injunction or order was issued pursuant to Federal Rule of Civil Procedure 65(c), whether issued prior to, on, or subsequent to the date of enactment of this section.
The Secretary of the Interior shall immediately resume quarterly onshore oil and gas lease sales in compliance with the Mineral Leasing Act.
The Secretary of the Interior shall ensure—
that any oil and gas lease sale pursuant to paragraph (1) is conducted immediately on completion of all requirements under the Mineral Leasing Act; and
that the processes described in subparagraph (A) are conducted in a timely manner to ensure compliance with subsection (b)(1).
Section 17(b)(1)(A) of the Mineral Leasing Act (30 U.S.C. 226(b)(1)(A)) is amended by inserting Eligible lands comprise all lands subject to leasing under this Act and not excluded from leasing by a statutory or regulatory prohibition. Land shall be considered available under the preceding sentence if the land has been designated as open for leasing under a land use plan developed or revised under section 202 of the Federal Land Policy and Management Act of 1976 and has been nominated for leasing through the submission of an expression of interest, is subject to drainage (as described in subsection (j)) in the absence of leasing, or is otherwise designated as available pursuant to regulations issued by the Secretary.
after sales are necessary.
.
In accordance with the Mineral Leasing Act, each fiscal year, the Secretary of the Interior shall conduct a minimum of four oil and gas lease sales in each of the following States:
Wyoming.
New Mexico.
Colorado.
Utah.
Montana.
North Dakota.
Oklahoma.
Nevada.
Alaska.
Any other State in which there is land available for oil and gas leasing under the Mineral Leasing Act or any other mineral leasing law.
The Secretary of the Interior shall conduct a replacement sale during the same fiscal year if—
a lease sale under paragraph (1) is canceled, delayed, or deferred, including for a lack of eligible parcels; or
during a lease sale under paragraph (1) the percentage of acreage that does not receive a bid is equal to or greater than 25 percent of the acreage offered.
Section 17 of the Mineral Leasing Act (30 U.S.C. 226) is amended—
by striking the section designation and all that follows through the end of subsection (a) and inserting the following:
applies to the planning area in which the land is located; and
is in effect on the date on which the expression of interest was submitted to the Secretary.
A lease issued by the Secretary under this section—
shall include any terms and conditions of the land use plan that apply to the area of the lease; and
shall not require any stipulations or mitigation requirements not included in such land use plan.
The revision of a land use plan shall not prevent or delay the Secretary from offering land for leasing under this section if the other requirements of this section have been met, as determined by the Secretary.
in subsection (p)—
conduct a complete review of the application with all applicable agency staff required for the Secretary to determine the application is complete andafter
drill, the Secretary shall; and
by adding at the end the following:
A permit to drill approved under this subsection shall be valid for a single, nonrenewable 4-year period beginning on the date that the permit to drill is approved.
by striking subsection (q) and inserting the following:
in subsection (b)—
in paragraph (1)(A)—
in the first sentence, by striking paragraph (2)
and inserting paragraph (2) or (3)
; and
by adding at the end Lands for which no bids are received or for which the highest bid is less than the national minimum acceptable bid shall be offered promptly within 30 days for leasing under subsection (c) of this section and shall remain available for leasing for a period of 2 years after the competitive lease sale.
; and
by adding at the end the following:
If the United States held a vested future interest in a mineral estate that, immediately prior to becoming a vested present interest, was subject to a lease under which oil or gas was being produced, or had a well capable of producing, in paying quantities at an annual average production volume per well per day of either not more than 15 barrels per day of oil or condensate, or not more than 60,000 cubic feet of gas, the holder of the lease may elect to continue the lease as a noncompetitive lease under subsection (c)(1).
An election under this paragraph is effective—
in the case of an interest which vested after January 1, 1990, and on or before October 24, 1992, if the election is made before the date that is 1 year after October 24, 1992;
in the case of an interest which vests within 1 year after October 24, 1992, if the election is made before the date that is 2 years after October 24, 1992; and
in any case other than those described in clause (i) or (ii), if the election is made prior to the interest becoming a vested present interest.
by striking subsection (c) and inserting the following:
If the lands to be leased are not leased under subsection (b)(1) of this section or are not subject to competitive leasing under subsection (b)(2) of this section, the person first making application for the lease who is qualified to hold a lease under this chapter shall be entitled to a lease of such lands without competitive bidding, upon payment of a nonrefundable application fee of at least $75. A lease under this subsection shall be conditioned upon the payment of a royalty at a rate of 12.5 percent in amount or value of the production removed or sold from the lease. Leases shall be issued within 60 days of the date on which the Secretary identifies the first responsible qualified applicant.
Lands (i) which were posted for sale under subsection (b)(1) of this section but for which no bids were received or for which the highest bid was less than the national minimum acceptable bid and (ii) for which, at the end of the period referred to in subsection (b)(1) of this section no lease has been issued and no lease application is pending under paragraph (1) of this subsection, shall again be available for leasing only in accordance with subsection (b)(1) of this section.
The land in any lease which is issued under paragraph (1) of this subsection or under subsection (b)(1) of this section which lease terminates, expires, is cancelled or is relinquished shall again be available for leasing only in accordance with subsection (b)(1) of this section.
by striking subsection (e) and inserting the following:
Competitive and noncompetitive leases issued under this section shall be for a primary term of 10 years: Provided, however, That competitive leases issued in special tar sand areas shall also be for a primary term of 10 years. Each such lease shall continue so long after its primary term as oil or gas is produced in paying quantities. Any lease issued under this section for land on which, or for which under an approved cooperative or unit plan of development or operation, actual drilling operations were commenced prior to the end of its primary term and are being diligently prosecuted at that time shall be extended for two years and so long thereafter as oil or gas is produced in paying quantities.
Section 31 of the Mineral Leasing Act (30 U.S.C. 188) is amended—
in subsection (d)(1), by striking section 17(b)
and inserting subsection (b) or (c) of section 17 of this Act
;
in subsection (e)—
in paragraph (2)—
by inserting either
after rentals and
; and
by inserting or the inclusion in a reinstated lease issued pursuant to the provisions of section 17(c) of this Act of a requirement that future rentals shall be at a rate not less than $5 per acre per year, all
before as determined by the Secretary
; and
by amending paragraph (3) to read as follows:
payment of back royalties and the inclusion in a reinstated lease issued pursuant to the provisions of section 17(b) of this Act of a requirement for future royalties at a rate of not less than 162⁄3 percent computed on a sliding scale based upon the average production per well per day, at a rate which shall be not less than 4 percentage points greater than the competitive royalty schedule then in force and used for royalty determination for competitive leases issued pursuant to such section as determined by the Secretary: Provided, That royalty on such reinstated lease shall be paid on all production removed or sold from such lease subsequent to the termination of the original lease;
payment of back royalties and inclusion in a reinstated lease issued pursuant to the provisions of section 17(c) of this Act of a requirement for future royalties at a rate not less than 162⁄3 percent: Provided, That royalty on such reinstated lease shall be paid on all production removed or sold from such lease subsequent to the cancellation or termination of the original lease; and
in subsection (f)—
in paragraph (1), by striking in the same manner as the original lease issued pursuant to section 17
and inserting as a competitive or a noncompetitive oil and gas lease in the same manner as the original lease issued pursuant to subsection (b) or (c) of section 17 of this Act
;
by adding at the end the following:
Except as otherwise provided in this section, the issuance of a lease in lieu of an abandoned patented oil placer mining claim shall be treated as a noncompetitive oil and gas lease issued pursuant to section 17(c) of this Act.
in subsection (g), by striking subsection (d)
and inserting subsections (d) and (j)
;
by amending subsection (h) to read as follows:
In acting on a petition to issue a noncompetitive oil and gas lease, under subsection (j) of this section or in response to a request filed after issuance of such a lease, or both, the Secretary is authorized to reduce the royalty on such lease if in his judgment it is equitable to do so or the circumstances warrant such relief due to uneconomic or other circumstances which could cause undue hardship or premature termination of production.
In acting on a petition for reinstatement pursuant to subsection (d) of this section or in response to a request filed after reinstatement, or both, the Secretary is authorized to reduce the royalty in that reinstated lease on the entire leasehold or any tract or portion thereof segregated for royalty purposes if, in his judgment, there are uneconomic or other circumstances which could cause undue hardship or premature termination of production; or because of any written action of the United States, its agents or employees, which preceded, and was a major consideration in, the lessee’s expenditure of funds to develop the property under the lease after the rent had become due and had not been paid; or if in the judgment of the Secretary it is equitable to do so for any reason.
by adding at the end the following:
Where an unpatented oil placer mining claim validly located prior to February 24, 1920, which has been or is currently producing or is capable of producing oil or gas, has been or is hereafter deemed conclusively abandoned for failure to file timely the required instruments or copies of instruments required by section 1744 of title 43, and it is shown to the satisfaction of the Secretary that such failure was inadvertent, justifiable, or not due to lack of reasonable diligence on the part of the owner, the Secretary may issue, for the lands covered by the abandoned unpatented oil placer mining claim, a noncompetitive oil and gas lease, consistent with the provisions of section 17(e) of this Act, to be effective from the statutory date the claim was deemed conclusively abandoned. Issuance of such a lease shall be conditioned upon—
a petition for issuance of a noncompetitive oil and gas lease, together with the required rental and royalty, including back rental and royalty accruing from the statutory date of abandonment of the oil placer mining claim, being filed with the Secretary—
with respect to any claim deemed conclusively abandoned on or before January 12, 1983, on or before the one hundred and twentieth day after January 12, 1983; or
with respect to any claim deemed conclusively abandoned after January 12, 1983, on or before the one hundred and twentieth day after final notification by the Secretary or a court of competent jurisdiction of the determination of the abandonment of the oil placer mining claim;
a valid lease not having been issued affecting any of the lands covered by the abandoned oil placer mining claim prior to the filing of such petition: Provided, however, That after the filing of a petition for issuance of a lease under this subsection, the Secretary shall not issue any new lease affecting any of the lands covered by such abandoned oil placer mining claim for a reasonable period, as determined in accordance with regulations issued by him;
a requirement in the lease for payment of rental, including back rentals accruing from the statutory date of abandonment of the oil placer mining claim, of not less than $5 per acre per year;
a requirement in the lease for payment of royalty on production removed or sold from the oil placer mining claim, including all royalty on production made subsequent to the statutory date the claim was deemed conclusively abandoned, of not less than 12½ percent; and
compliance with the notice and reimbursement of costs provisions of paragraph (4) of subsection (e) but addressed to the petition covering the conversion of an abandoned unpatented oil placer mining claim to a noncompetitive oil and gas lease.
Section 17 of the Mineral Leasing Act (30 U.S.C. 226) is further amended by adding at the end the following:
The Secretary of the Interior shall approve applications allowing for the commingling of production from two or more sources (including the area of an oil and gas lease, the area included in a drilling spacing unit, a unit participating area, a communitized area, or non-Federal property) before production reaches the point of royalty measurement regardless of ownership, the royalty rates, and the number or percentage of acres for each source if the applicant pays an application fee of $10,000 and agrees to install measurement devices for each source, utilize an allocation method that achieves volume measurement uncertainty levels within plus or minus 2 percent during the production phase reported on a monthly basis, or utilize an approved periodic well testing methodology. Production from multiple oil and gas leases, drilling spacing units, communitized areas, or participating areas from a single wellbore shall be considered a single source. Nothing in this subsection shall prevent the Secretary of the Interior from continuing the current practice of exercising discretion to authorize higher percentage volume measurement uncertainty levels if appropriate technical and economic justifications have been provided.
Notwithstanding the Mineral Leasing Act, the Federal Oil and Gas Royalty Management Act of 1982, or subpart 3162 of part 3160 of title 43, Code of Federal Regulations (or successor regulations), but subject to any applicable State requirements, the Secretary of the Interior shall not require a permit to drill for an oil and gas lease under the Mineral Leasing Act for an action occurring within an oil and gas drilling or spacing unit if the leaseholder pays a fee of $5,000 and—
the Federal Government—
owns less than 50 percent of the minerals within the oil and gas drilling or spacing unit; and
does not own or lease the surface estate within the area directly impacted by the action; or
the well is located on non-Federal land overlying a non-Federal mineral estate, but some portion of the wellbore traverses but does not produce from the Federal mineral estate subject to the lease.
For each State permit to drill or drilling plan that would impact or extract oil and gas owned by the Federal Government—
each lessee of Federal minerals in the unit, or designee of a lessee, shall—
notify the Secretary of the Interior of the submission of a State application for a permit to drill or drilling plan on submission of the application;
provide a copy of the application described in subparagraph (A) to the Secretary of the Interior not later than 5 days after the date on which the permit or plan is submitted; and
pay to the Secretary of the Interior the $5,000 fee referenced in subsection (a) of this section;
each lessee, designee of a lessee, or applicable State shall notify the Secretary of the Interior of the approved State permit to drill or drilling plan not later than 45 days after the date on which the permit or plan is approved; and
each lessee or designee of a lessee shall provide, prior to commencing drilling operations, agreements authorizing the Secretary of the Interior to enter non-Federal land, as necessary, for inspection and enforcement of the terms of the Federal lease.
Nothing in this section affects the amount of royalties due to the Federal Government from the production of the Federal minerals within the oil and gas drilling or spacing unit.
Section 17(g) of the Mineral Leasing Act (30 U.S.C. 226(g)) is amended—
by striking the subsection designation and all that follows through Secretary of the Interior, or
in the first sentence and inserting the following:
by adding at the end the following:
enter non-Federal land without the consent of the applicable landowner;
impose mitigation requirements; or
require approval for surface reclamation.
Land referred to in subparagraph (A) is land where—
the Federal Government—
owns less than 50 percent of the minerals within the oil and gas drilling or spacing unit; and
does not own or lease the surface estate within the area directly impacted by the action;
the well is located on non-Federal land overlying a non-Federal mineral estate, but some portion of the wellbore enters and produces from the Federal mineral estate subject to the lease; or
the well is located on non-Federal land overlying a non-Federal mineral estate, but some portion of the wellbore traverses but does not produce from the Federal mineral estate subject to the lease.
An oil and gas exploration or production activity carried out under a lease described in subparagraph (A)—
shall require no Federal action; and
may commence 30 days after the leaseholder submits the State permit to the Secretary.
Section 8(a)(1) of the Outer Continental Shelf Lands Act (43 U.S.C. 1337(a)(1)) is amended—
in subparagraph (A), by striking not less than 162⁄3 percent, but not more than 183⁄4 percent, during the 10-year period beginning on the date of enactment of the Act titled
and inserting An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14
, and not less than 162⁄3 percent thereafter,not less than 12.5 percent, but not more than 183⁄4 percent,
;
in subparagraph (C), by striking not less than 162⁄3 percent, but not more than 183⁄4 percent, during the 10-year period beginning on the date of enactment of the Act titled
and inserting An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14
, and not less than 162⁄3 percent thereafter,not less than 12.5 percent, but not more than 183⁄4 percent,
;
in subparagraph (F), by striking not less than 162⁄3 percent, but not more than 183⁄4 percent, during the 10-year period beginning on the date of enactment of the Act titled
and inserting An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14
, and not less than 162⁄3 percent thereafter,not less than 12.5 percent, but not more than 183⁄4 percent,
; and
in subparagraph (H), by striking not less than 162⁄3 percent, but not more than 183⁄4 percent, during the 10-year period beginning on the date of enactment of the Act titled
and inserting An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14
, and not less than 162⁄3 percent thereafter,not less than 12.5 percent, but not more than 183⁄4 percent,
.
Section 17 of the Mineral Leasing Act (30 U.S.C. 226) is amended—
in subsection (b)—
in paragraph (1)(A), by striking the Act titled
and inserting An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14
, 162/3subsection (s), 12.5
; and
in paragraph (2)(A)(ii), by striking 162/3 percent
and inserting 162/3 percent or, in the case of a lease issued on or after the date of enactment of subsection (s), 12.5 percent
;
162/3 percenteach place it appears and inserting
162/3 percent or, in the case of a lease issued on or after the date of enactment of subsection (s), 12.5 percent; and
162/3 percentand inserting
162/3 percent or, in the case of a lease issued on or after the date of enactment of subsection (s), 12.5 percent.
Section 4(b) of the Geothermal Steam Act of 1970 (30 U.S.C. 1003(b)) is amended—
in paragraph (2), by striking 2 years
and inserting year
; and
by adding at the end the following:
If a lease sale under paragraph (2) for a year is canceled or delayed, the Secretary of the Interior shall conduct a replacement sale during the same year.
In conducting a lease sale under paragraph (2) in a State described in that paragraph, the Secretary of the Interior shall offer all nominated parcels eligible for geothermal development and utilization under a land use plan developed or revised under section 202 of the Federal Land Policy and Management Act of 1976 that is in effect for the State.
Section 5(a)(1) of the Geothermal Steam Act of 1970 (30 U.S.C. 1004(a)(1)) is amended—
in subparagraph (A)—
by inserting with respect to each electric generating facility producing electricity,
before not less than
; and
by such facilityafter
produced; and
by inserting with respect to each electric generating facility producing electricity,
before not less than
; and
by inserting by by such facility
after produced
.
In this section:
The term Coastal Plain has the meaning given the term in section 20001(a) of Public Law 115–97 (16 U.S.C. 3143 note).
The term oil and gas program means the oil and gas program established under section 20001(b)(2) of Public Law 115–97 (16 U.S.C. 3143 note).
The term Secretary means the Secretary of the Interior.
Not later than 30 days after the date of enactment of this Act, the Secretary shall—
withdraw—
the supplemental environmental impact statement described in the notice of availability of the Bureau of Land Management entitled Notice of Availability of the Final Coastal Plain Oil and Gas Leasing Program Supplemental Environmental Impact Statement, Alaska
(89 Fed. Reg. 88805 (November 8, 2024)); and
the record of decision described in the notice of availability of the Bureau of Land Management entitled Notice of Availability of the Record of Decision for the Final Supplemental Environmental Impact Statement for the Coastal Plain Oil and Gas Leasing Program, Alaska
(89 Fed. Reg. 101042 (December 13, 2024)); and
reinstate—
the environmental impact statement described in the notice of availability of the Bureau of Land Management entitled Notice of Availability of the Final Environmental Impact Statement for the Coastal Plain Oil and Gas Leasing Program, Alaska
(84 Fed. Reg. 50472 (September 25, 2019)); and
the record of decision described in the notice of availability of the Bureau of Land Management entitled Notice of Availability of the Record of Decision for the Final Environmental Impact Statement for the Coastal Plain Oil and Gas Leasing Program, Alaska
(85 Fed. Reg. 51754 (August 21, 2020)).
Not later than 30 days after the date of enactment of this Act, the Secretary shall, without modification or delay—
accept the highest valid bid for each Coastal Plain lease tract for which a valid bid was received on January 6, 2021, pursuant to the requirement to hold the first lease sale under section 20001(c)(1)(A) of Public Law 115–97 (16 U.S.C. 3143 note); and
provide the appropriate lease form to each successful bidder under subparagraph (A) to execute and return to the Secretary.
Notice of Availability of the Record of Decision for the Final Environmental Impact Statement for the Coastal Plain Oil and Gas Leasing Program, Alaska(85 Fed. Reg. 51754 (August 21, 2020)).
This subsection shall not apply to any bid for which a lease was issued and subsequently relinquished by the successful bidder prior to the date of enactment of this Act.
Subject to paragraph (2), in addition to the lease sales required under section 20001(c)(1)(A) of Public Law 115–97 (16 U.S.C. 3143 note), the Secretary shall conduct not fewer than 4 lease sales area-wide under the oil and gas program by not later than 10 years after the date of the enactment of this Act.
The Secretary shall offer—
an initial lease sale under paragraph (1) not later than 1 year after the date of the enactment of this Act;
a second lease sale under paragraph (1) not later than 3 years after the date of the enactment of this Act;
a third lease sale under paragraph (1) not later than 5 years after the date of the enactment of this Act;
a fourth lease sale under paragraph (1) not later than 7 years after the date of the enactment of this Act; and
not fewer than 400,000 acres area-wide in each lease sale, including those areas that have the highest potential for the discovery of hydrocarbons; or
the total number of unleased acres subject to the provisions of this section if that total number of available acres is less than 400,000 acres.
The Secretary shall issue any rights-of-way, easements, authorizations, permits, verifications, extensions, biological opinions, incidental take statements, and any other approvals across the Coastal Plain to facilitate the exploration, development, production, or transportation of oil or gas under a lease issued under a lease sale conducted under this subsection or reissued pursuant to subsection (c).
The rights-of-way, easements, authorizations, permits, verifications, extensions, biological opinions, incidental take statements, and any other approvals or orders described in paragraph (3) and the record of decision described in subsection (b)(2)(B) shall be considered to satisfy the requirements of—
the Alaska National Interest Lands Conservation Act;
the National Environmental Policy Act of 1969;
Public Law 115–97;
the Endangered Species Act of 1973;
subchapter II of chapter 5 of title 5, United States Code, and chapter 7 of title 5, United States Code; and
not later than 60 days after payment by the successful bidder of the remainder of the bonus bid, if any, and the annual rental for the first lease year;
Notice of Availability of the Record of Decision for the Final Environmental Impact Statement for the Coastal Plain Oil and Gas Leasing Program, Alaska(85 Fed. Reg. 51754 (August 21, 2020)).
for fiscal years 2025 through 2034, 50 percent shall be paid to the State of Alaska; and
the balance shall be deposited into the Treasury as miscellaneous receipts.
Except as provided in paragraph (2), no court shall have jurisdiction to review any action taken by the Secretary, the Administrator of the Environmental Protection Agency, a State or municipal government administrative agency, or any other Federal agency (acting pursuant to Federal law) to—
reissue a lease pursuant to subsection (c) or issue a lease under a lease sale conducted under subsection (d); or
grant or issue a right-of-way, easement, authorization, permit, verification, biological opinion, incidental take statement, or other approval for a lease reissued pursuant to subsection (c) or issued under a lease sale conducted under subsection (d), whether reissued or issued prior to, on, or after the date of the enactment of this Act, and including any lawsuit or any other action pending in a court as of the date of enactment of this Act.
A leaseholder or the State of Alaska may obtain a review of an alleged failure by the Secretary to act in accordance with this section or with any law pertaining to granting or issuing a lease, right-of-way, easement, authorization, permit, verification, biological opinion, incidental take statement, or other approval related to a lease under this section by filing a written petition with a court of competent jurisdiction seeking an order.
expeditiously restore and resume the Program for domestic energy production to generate Federal revenue, subject to the requirements of section 107 of the Naval Petroleum Reserves Production Act of 1976 (42 U.S.C. 6506a); and
The term Program means the competitive oil and gas leasing, exploration, development, and production program established under section 107 of the Naval Petroleum Reserves Production Act of 1976 (42 U.S.C. 6506a).
The term Secretary means the Secretary of the Interior.
The purpose of this Act is to require and facilitate a leasing program in the National Petroleum Reserve in Alaska for the expeditious exploration, development, and production of petroleum to meet the energy needs of the Nation and the world. In order to accomplish this purpose, the Secretary shall, in consultation with the State of Alaska and the North Slope Borough, Alaska, expedite administration of the Program for domestic energy production and Federal revenue as prescribed in section 107(d) of the Naval Petroleum Reserves Production Act of 1976 (42 U.S.C. 6506a(d)).
First Lease Sale.—The first leaseand inserting
by adding at the end the following:
Subject to subparagraph (B), beginning in the first full calendar year after the date of enactment of this paragraph, the Secretary shall conduct an oil and gas lease sale in the reserve not less frequently than once every two years.
The Secretary shall offer not fewer than 4,000,000 acres in each lease sale conducted under subparagraph (A).
National Petroleum Reserve in Alaska Integrated Activity Plan Record of Decision(December 2020).
by striking All receipts from
and inserting the following:
by adding at the end the following:
90 percent shall be paid to the State of Alaska; and
10 percent shall be paid into the Treasury of the United States.
Section 107(n)(2) of the Naval Petroleum Reserves Production Act of 1976 (42 U.S.C. 6506a(n)(2)) is amended to read as follows:
Notice of Availability of the National Petroleum Reserve in Alaska Integrated Activity Plan Final Environmental Impact Statement(85 Fed. Reg. 38388 (June 26, 2020)) are deemed to fulfill the requirements of the National Environmental Policy Act of 1969 with regard to the oil and gas lease sales required by subsection (d)(2).
Public Land Order No. 7917 for Withdrawal of Federal Lands; Cook, Lake, and Saint Louis Counties, MN(88 Fed. Reg. 6308; published January 31, 2023) is hereby rescinded and shall have no force or effect.
Upon reinstatement of each covered lease under subparagraph (A)—
each covered lease shall have an initial term of 20 years from the date of such reinstatement and a right to successive renewals in accordance with paragraph (4);
the Secretary shall toll the initial term of a covered lease during any period in which permitting activities of the covered lease are delayed by legal or administrative proceedings not initiated by the holder of the covered lease; and
the Secretary shall extend the initial term of a covered lease by a period equal to any tolling period under clause (ii).
Except as modified by this section, all terms and conditions of each covered lease shall be in accordance with the original terms of the covered lease.
Upon reinstatement of each covered lease under paragraph (1)(A), the holder of a covered lease shall pay to the Secretary a one-time fee of $100 per acre of the covered lease.
In addition to the rental payment specified in the reinstated covered lease, the holder of a covered lease shall pay to the Secretary an annual supplemental rental of $10 per acre of the covered lease during years 6 through 10 of the initial term of the covered lease.
All revenues collected under this paragraph shall be deposited in the Treasury as miscellaneous receipts.
Each preference right hardrock mineral lease granted under subparagraph (A) shall—
have an initial term of 20 years from the date of such grant and a right to successive renewals in accordance with paragraph (4);
except as provided in clause (iv), be subject to the same terms and conditions as adjacent covered leases, as modified by this section;
be deemed part of the unified mining operation with adjacent covered leases for purposes of mine planning and operations; and
not be required to meet the diligence requirements of adjacent covered leases until the date on which the first term of the preference right hardrock mineral lease after the lease is renewed under paragraph (4) begins.
an annual rental payment of $1 per acre of the preference right hardrock mineral lease per year; and
a production royalty in accordance with the terms and conditions described in subparagraph (B)(ii).
Amounts collected under this subparagraph shall be deposited in the Treasury as miscellaneous receipts.
If, during the last 2 years of each initial or renewal term of a lease reinstated, granted, or renewed under this subsection, the holder of the lease requests renewal, the Secretary shall renew the lease in accordance with this paragraph.
Not later than 90 days before the date on which the term of a lease for which the holder of the lease requests renewal under subparagraph (A) ends, the holder of the lease shall pay to the Secretary a renewal fee of $100 per acre of the lease.
Upon receipt of a renewal request under subparagraph (A) and the renewal fee required under clause (i) of this subparagraph, the Secretary shall renew the lease that is the subject of the renewal request for an additional 10-year term.
Approval of a mine plan of operations is not required during the initial term of a lease reinstated or granted under this subsection.
Minimum production requirements as described in adjacent covered leases shall begin with respect to a lease reinstated or granted under this subsection on the date that is 5 years after the approval of a mine plan of operations for such lease.
The annual rental payment for a lease renewed under this subsection shall be $2 per acre more than the annual rental payment of such lease during the preceding term of such lease.
The reinstatement, modification, or grant of a lease, or a combination thereof, under this section is not subject to judicial review.
Notwithstanding subparagraph (A), the holder of a lease reinstated, modified, or granted under this subsection may seek review of an alleged failure by the Secretary to act in accordance with this section.
The term covered lease means a hardrock mineral lease—
located within the Superior National Forest in the State of Minnesota;
issued or renewed in between January 20, 2017, and January 19, 2021; and
The term Secretary means the Secretary of the Interior.
In accordance with the provisions of this subsection, each Federal agency shall approve each authorization within its jurisdiction with respect to the surface transportation corridor and each such Federal agency shall promptly issue, in accordance with applicable law, such rights-of-way, permits, licenses, leases, certificates, or other authorizations as are necessary with respect to the establishment of the surface transportation corridor, including the Secretary, who shall permit such access across all Federal land and public lands, including across the Western (Kobuk River) unit of the Gates of the Arctic National Preserve administered by the National Park Service and the Central Yukon Planning Area administered by the Bureau of Land Management. Each such authorization shall be deemed to satisfy all requirements of all applicable Federal law and shall not be subject to judicial review.
Ambler Road Supplemental Environmental Impact Statement(June 2024);
issue to the Applicant all Federal rights-of-way on Federal land and public lands, and any associated permits, approvals, or other authorizations, as necessary to implement the Joint Record of Decision published under paragraph (2).
An action taken by the Secretary pursuant to this section is not subject to judicial review.
Notwithstanding paragraph (1), the Applicant may seek review of an alleged failure by the Secretary to act in accordance with this section.
Section 2 (Alternatives)of the document titled
Ambler Road Environmental Impact Statement, Final, Volume 1: Chapters 1–3, Appendices A–F) (March 2020).
Ambler Road Environmental Impact Statement, Final, Volume 1: Chapters 1–3, Appendices A–F) (March 2020).
The term Joint Record of Decision means the Joint Record of Decision as described in the document titled Ambler Road Environmental Impact Statement Joint Record of Decision (July 2020)
.
The term public lands has the meaning given such term in section 102 of the Alaska National Interest Lands Conservation Act (16 U.S.C. 3102).
The term Secretary means the Secretary of the Interior.
with respect to each qualified application—
if not previously published for public comment, publish any required environmental review;
finalize the fair market value of the applicable coal tract;
hold a lease sale with respect to the applicable coal tract;
take all other intermediate actions necessary to grant the qualified application; and
after completing the actions required by subparagraphs (A) through (D), grant the qualified application and issue the applicable lease to the person that submitted the qualified application if that person submitted the highest bid in the lease sale held under subparagraph (C); and
with respect to previously issued coal leases, grant any additional approvals of the Department of the Interior required for mining activities to commence.
a National Recreation Area;
a component of the National Wilderness Preservation System;
a component of the National Wild and Scenic Rivers System;
a component of the National Trails System;
a National Conservation Area;
a unit of the National Wildlife Refuge System;
a unit of the National Fish Hatchery System;
a unit of the National Park System;
a National Preserve;
a National Seashore or National Lakeshore;
a National Historic Site;
a National Memorial;
a National Battlefield, National Battlefield Park, National Battlefield Site, or National Military Park; or
a National Historical Park.
In this section:
The term coal lease means a lease entered into by the United States as lessor, through the Bureau of Land Management, and an applicant on Bureau of Land Management Form 3400–012, or a successor form that contains terms of a coal lease.
Secretarial Order 3338, issued by the Secretary of the Interior on January 15, 2016, or any other actions limiting the Federal coal leasing program, shall have no force or effect.
121/2 per centumand inserting
121/2 percent, except such amount shall be not more than 7 percent during the period that begins on the date of enactment of subsection (s) of section 17 and ends September 30, 2034,.
that has not been terminated.
Recommendation regarding the previously approved mining plan modification for Federal Lease MTM–97988 at Signal Peak Energy, LLC’s Bull Mountains Mine No.1, located in Musselshell and Yellowstone Counties, Montana(November 18, 2020).
The term covered Federal land means the following land comprising approximately 800 acres:
The NE 1/4 of sec. 8, T. 6 N., R. 27 E., Montana Principal Meridian.
The SW 1/4 of sec. 10, T. 6 N., R. 27 E., Montana Principal Meridian.
The W ½, SE 1/4 of sec. 22, T. 6 N., R. 27 E., Montana Principal Meridian.
The National Environmental Policy Act of 1969 is amended by inserting after section 111 (42 U.S.C. 4336e) the following:
a description of the project; and
the relevant lead agency; and
the amount of the fee, as determined under subsection (b).
A project sponsor may pay a fee under this section after receipt of the notice described in paragraph (2).
in the case of an environmental assessment or environmental impact statement to be prepared in whole or in part by a project sponsor under section 107(f), 125 percent of the anticipated costs to supervise preparation of, and (as applicable) prepare, the environmental assessment or environmental impact statement.
The unobligated balance of any amounts made available under section 60401 of Public Law 117–169 is rescinded.
Section 17 of the Mineral Leasing Act (30 U.S.C. 226) is further amended by adding at the end the following:
Before processing any protest under this Act, the Secretary shall collect a filing fee in the amount described in paragraph (2) from the protestor to recover the cost for processing documents filed for the protest.
The amount described in this paragraph is calculated as follows:
For each protest filed in a submission not exceeding 10 pages in length, the base filing fee shall be $150.
Beginning on January 1, 2026, and annually thereafter, the Secretary shall adjust the filing fees established in this subsection to whole dollar amounts to reflect changes in the Producer Price Index, as published by the Bureau of Labor Statistics, for the previous 12 months.
At least 30 days before an adjustment to a filing fee under this paragraph takes effect, the Secretary shall publish notification of the adjustment in the Federal Register.
Notice of Availability of the 2017–2022 Outer Continental Shelf Oil and Gas Leasing Proposed Final Program(81 Fed. Reg. 84612; published November 23, 2016).
For each lease sale held under this paragraph, the Secretary shall offer for lease—
not fewer than 80,000,000 acres; or
Of the not fewer than 30 lease sales required under this paragraph, the Secretary shall hold not fewer than 1 lease sale on or before each of the following dates:
August 15, 2025.
March 15, 2026.
August 15, 2026.
March 15, 2027.
August 15, 2027.
March 15, 2028.
August 15, 2028.
March 15, 2029.
August 15, 2029.
March 15, 2030.
August 15, 2030.
March 15, 2031.
August 15, 2031.
March 15, 2032.
August 15, 2032.
March 15, 2033.
August 15, 2033.
March 15, 2034.
August 15, 2034.
March 15, 2035.
August 15, 2035.
March 15, 2036.
August 15, 2036.
March 15, 2037.
August 15, 2037.
March 15, 2038.
August 15, 2038.
March 15, 2039.
August 15, 2039.
March 15, 2040.
Gulf of Mexico Outer Continental Shelf Region-Wide Oil and Gas Lease Sale 254(85 Fed. Reg. 8010; published February 12, 2020).
Gulf of Mexico Outer Continental Shelf Region-Wide Oil and Gas Lease Sale 254(85 Fed. Reg. 8010; published February 12, 2020) to reflect current conditions for lease sales held under this paragraph.
Notice of Availability of the 2017–2022 Outer Continental Shelf Oil and Gas Leasing Proposed Final Program(81 Fed. Reg. 84612; published November 23, 2016).
For each lease sale held under this paragraph, the Secretary shall offer for lease—
not fewer than 1,000,000 acres; or
March 15, 2026.
March 15, 2027.
August 15, 2028.
March 15, 2030.
August 15, 2031.
March 15, 2032.
Outer Continental Shelf Cook Inlet, Alaska, Oil and Gas Lease Sale 244(82 Fed. Reg. 23163; published May 22, 2017).
The lease sales held under this section may be in addition to the lease sales held under the Proposed Final Program for the 2024–2029 National Outer Continental Shelf Oil and Gas Leasing Program referenced in the notice of availability published by the Bureau of Ocean Energy Management titled Notice of Availability of the 2024–2029 National Outer Continental Shelf Oil and Gas Leasing Proposed Final Program and Final Programmatic Environmental Impact Statement
(88 Fed. Reg. 67798; published October 2, 2023).
adherence with the Biological Opinion shall satisfy the Secretary’s obligations under the Endangered Species Act of 1973 and the Marine Mammal Protection Act of 1972;
Final Programmatic Environmental Impact Statement for the 2017–2022 Outer Continental Shelf (OCS) Oil and Gas Leasing Program(81 Fed. Reg. 83870; published November 22, 2016), the Record of Decision related to such final programmatic environmental impact statement, and the final environmental impact statement referenced in the notice of availability titled
Final Environmental Impact Statement for Outer Continental Shelf, Gulf of Mexico, 2017–2022 Oil and Gas Lease Sales 249, 250, 251, 252, 253, 254, 256, 257, 259, and 261(82 Fed. Reg. 13363; published March 10, 2017) shall satisfy the Secretary’s obligations under the National Environmental Policy Act of 1969 and division A of subtitle III of title 54, United States Code; and
the consistency determinations prepared by the Bureau of Ocean Energy Management under section 307 of the Coastal Zone Management Act of 1972 (16 U.S.C. 1456) for Lease Sale 261 for the States of Texas, Louisiana, Mississippi, Alabama, and Florida shall satisfy the Secretary’s obligations under that section (16 U.S.C. 1456).
The Secretary may waive any requirement under the Outer Continental Shelf Lands Act that the Secretary determines would delay issuance of a lease under a lease sale held under this section.
If the Secretary receives an acceptable bid for an area offered in a lease sale held under this section, the Secretary shall—
in accordance with section 8 of the Outer Continental Shelf Lands Act (43 U.S.C. 1337), accept the highest acceptable bid for such area; and
not later than 90 days after the date on which the applicable lease sale ends, issue a lease of the area to the highest responsible qualified bidder.
The Secretary shall establish a process through which the Governor of a State may nominate for leasing under a lease sale held under this section an area of the outer Continental Shelf that is—
adjacent to the waters of the State; and
unleased and available for leasing.
If under paragraph (1) the Governor of a State nominates an area described in that paragraph for leasing under a lease sale held under this section, the Secretary shall include the area in the next scheduled lease sale under subsection (a)(1)(D).
Gulf of Mexico Outer Continental Shelf Oil and Gas Lease Sale 259(88 Fed. Reg. 12404; published Feb. 27, 2023) or the final notice of sale titled
Gulf of Mexico Outer Continental Shelf Oil and Gas Lease Sale 261(88 Fed. Reg. 80750; published on Nov. 20, 2023).
In this section:
Summary of Procedures for Determining Bid Adequacy at Offshore Oil and Gas Lease Sales Effective March 2016, with Central Gulf of Mexico Sale 241 and Eastern Gulf of Mexico Sale 226.
Biological Opinion on the Federally Regulated Oil and Gas Program Activities in the Gulf of Mexicoand the incidental take statement associated with such biological opinion (published March 12, 2020, and updated April 26, 2021); and
The term lease means an oil and gas lease.
The term Secretary means the Secretary of the Interior.
The Secretary of the Interior shall approve operator requests to commingle production from multiple reservoirs within a single wellbore completed on the Outer Continental Shelf of the Gulf of America unless conclusive evidence establishes that such commingling—
could not be conducted in a safe manner; or
would result in the ultimate recovery from such formations being reduced.
Section 105(f)(1) of the Gulf of Mexico Energy Security Act of 2006 (43 U.S.C. 1331 note) is amended—
in subparagraph (B), by striking and
at the end;
in subparagraph (C), by striking 2055.
and inserting 2024;
; and
by adding at the end the following:
$500,000,000 for each of fiscal years 2035 through 2055.
Under the second sentence of section 504(g) of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1764(g)), the Secretary shall, subject to paragraph (3) and not later than January 1 of each calendar year, collect from the holder of a right-of-way for a renewable energy project an acreage rent in an amount based on the equation described in paragraph (2).
The amount of an acreage rent collected under paragraph (1) shall be determined using the following equation: Acreage rent = A × B × ((1 + C)D)).
For purposes of subparagraph (A):
The letter A
means the Per-Acre Rate.
The letter B
means the Encumbrance Factor.
The letter C
means the Annual Adjustment Factor.
The letter D
means the year in the term of the right-of-way.
The holder of a right-of-way for a renewable energy project shall pay an acreage rent collected under paragraph (1) until the date on which energy generation begins.
The Secretary shall, subject to paragraph (2), annually collect a capacity fee from the holder of a right-of-way for a renewable energy project based on the amount described in paragraph (2).
The amount of a capacity fee collected under paragraph (1) shall be equal to the greater of—
an amount equal to the acreage rent described in subsection (a); and
4.58 percent of the gross proceeds from the sale of electricity produced by the renewable energy project.
The holder of a right-of-way for a wind energy generation project may request that the Secretary apply a 10-percent Multiple-Use Reduction Factor to the amount of a capacity fee determined under paragraph (2) by submitting to the Secretary an application for approval.
If the Secretary approves an application under subparagraph (B) for a wind energy generation project after the date on which the holder of the right-of-way for the project begins paying a capacity fee, the Secretary shall apply the Multiple-Use Reduction Factor to the capacity fee in the following years. Under this subparagraph, the Secretary may not refund the holder of a right-of-way for the difference in the amount of a capacity fee paid in a previous year.
The Secretary may charge the holder of a right-of-way for a renewable energy project a late payment fee if the Secretary does not receive payment for the acreage rent under subsection (a) or the capacity fee under subsection (b) by the date that is 15 days after the date on which the payment was due.
The Secretary may terminate a right-of-way for a renewable energy project if the Secretary does not receive payment for the acreage rent under subsection (a) or the capacity fee under subsection (b) by the date that is 90 days after the date on which the payment was due.
Section 3103 of the Energy Act of 2020 (43 U.S.C. 3003) is repealed.
In this section:
The term Annual Adjustment Factor means 3 percent.
The term Encumbrance Factor means—
100 percent for solar energy generation facilities; and
10 percent for wind energy generation facilities.
The term Per-Acre Rate means the average of per-acre pastureland rental rates published in the Cash Rents Survey by the National Agricultural Statistics Service for the State in which the right-of-way is located over the 5 calendar-year period preceding the issuance or renewal of the right-of-way.
The term project means a system described in section 2801.9(a)(4) of title 43, Code of Federal Regulations (as such section is in effect on the date of the enactment of this Act).
The term public lands means—
public lands as such term is defined in section 103 of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1702); and
the lands of the National Forest System as described in section 11(a) of the Forest and Rangeland Renewable Resources Planning Act of 1974 (16 U.S.C. 1609(a)).
The term renewable energy project means a project located on public lands that uses wind or solar energy to generate energy.
The term right-of-way has the meaning given such term in section 103 of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1702).
The term Secretary means—
the Secretary of the Interior with respect to land controlled or administered by the Secretary of the Interior; or
the Secretary of Agriculture with respect to the lands of the National Forest System controlled or administered by the Secretary of Agriculture.
Beginning on January 1, 2026, the amounts collected from a renewable energy project as bonus bids, rentals, fees, or other payments under a right-of-way, permit, lease, or other authorization shall be—
deposited in the general fund of the Treasury; and
without further appropriation or fiscal year limitation, allocated as follows:
25 percent shall be paid from amounts in the general fund of the Treasury to the State within the boundaries of which the revenue is derived.
The amounts paid to States and counties under paragraph (1) shall be used consistent with section 35 of the Mineral Leasing Act (30 U.S.C. 191).
A payment to a county under paragraph (1) shall be in addition to a payment in lieu of taxes received by the county under chapter 69 of title 31, United States Code.
In this section:
The term covered land means land that is—
public lands administered by the Secretary; and
not excluded from the development of solar or wind energy under—
a land use plan; or
other Federal law.
The term public lands means—
public lands as such term is defined in section 103 of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1702); and
lands of the National Forest System as described in section 11(a) of the Forest and Rangeland Renewable Resources Planning Act of 1974 (16 U.S.C. 1609(a)).
The term Secretary means—
the Secretary of the Interior with respect to land controlled or administered by the Secretary of the Interior; or
the Secretary of Agriculture with respect to the lands of the National Forest System controlled or administered by the Secretary of Agriculture.
There is hereby rescinded the unobligated balance of funds made available by section 40001 of Public Law 117–169.
There is hereby rescinded the unobligated balance of funds made available by section 40002 of Public Law 117–169.
In addition to amounts otherwise available, there is appropriated to the Secretary of the Interior, acting through the Commissioner of Reclamation, for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $2,000,000,000, to remain available through September 30, 2034, for construction and associated activities that increase the capacity of existing Bureau of Reclamation surface water storage facilities, in a manner as determined by the Secretary: Provided, That, for the purposes of section 203 of the Reclamation Reform Act of 1982 (43 U.S.C. 390cc) or section 3404(a) of the Reclamation Projects Authorization and Adjustment Act of 1992 (Public Law 102–575), a contract or agreement entered into pursuant to this section shall not be treated as a new or amended contract. None of the funds provided under this section shall be reimbursable or subject to matching or cost-share requirements.
In addition to amounts otherwise available, there is appropriated to the Secretary of the Interior, acting through the Commissioner of Reclamation, for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $500,000,000, to remain available through September 30, 2034, for construction and associated activities that restore or increase the capacity of existing Bureau of Reclamation conveyance facilities, in a manner as determined by the Secretary. None of the funds provided under this section shall be reimbursable or subject to matching or cost-share requirements.
The Secretary of the Interior shall not implement, administer, or enforce the Record of Decision and Approved Resource Management Plan referred to in the notice of availability titled Notice of Availability of the Record of Decision and Approved Resource Management Plan for the Rock Springs Field Office, Wyoming
published by the Bureau of Land Management on January 7, 2025 (80 Fed. Reg. 1186).
The Secretary of the Interior shall not implement, administer, or enforce the Record of Decision and Approved Resource Management Plan Amendment referred to in the notice of availability titled Notice of Availability of the Record of Decision and Approved Resource Management Plan Amendment for the Buffalo Field Office, Wyoming
published by the Bureau of Land Management on November 27, 2024 (89 Fed. Reg. 93650).
The Secretary of the Interior shall not implement, administer, or enforce the Record of Decision and Approved Resource Management Plan Amendment referred to in the notice of availability titled Notice of Availability of the Record of Decision and Approved Resource Management Plan Amendment for the Miles City Field Office, Montana
published by the Bureau of Land Management on November 27, 2024 (89 Fed. Reg. 93650).
The Secretary of the Interior shall not implement, administer, or enforce the Record of Decision and Approved Resource Management Plan referred to in the notice of availability titled Record of Decision and Approved Resource Management Plan for the North Dakota Resource Management Plan/Environmental Impact Statement, North Dakota
published by the Bureau of Land Management on January 15, 2025 (90 Fed. Reg. 3915).
The Secretary of the Interior shall not implement, administer, or enforce the Records of Decision and Approved Resource Management Plans referred to in the notice of availability titled Availability of the Records of Decision and Approved Resource Management Plans for the Grand Junction Field Office and the Colorado River Valley Field Office, Colorado
published by the Bureau of Land Management on October 22, 2024 (89 Fed. Reg. 84385).
There is hereby rescinded the unobligated balances of amounts made available by section 23001(a)(4) of Public Law 117–169.
There is hereby rescinded the unobligated balances of amounts made available by section 50221 of Public Law 117–169.
There is hereby rescinded the unobligated balances of amounts made available by section 50222 of Public Law 117–169.
There is hereby rescinded the unobligated balances of amounts made available by section 50223 of Public Law 117–169.
In addition to amounts otherwise available, there is appropriated to the Secretary of the Interior for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remain available through fiscal year 2028—
$40,000,000 to carry out Executive Order 13934 of July 3, 2020 (85 Fed. Reg. 41165), Executive Order 13978 of January 18, 2021 (86 Fed. Reg. 6809), and Executive Order 14189 of January 29, 2025 (90 Fed. Reg. 8849) to establish and maintain a statuary park to be known as the National Garden of American Heroes.
Chief) shall enter into not less than one long-term contract or agreement with private persons or other public or private entities under section 14(a) of the National Forest Management Act (16 U.S.C. 472a(a)) with respect to covered National Forest System lands in each region of the Forest Service that contains covered National Forest System lands.
The period of a contract or agreement under subsection (a) shall be for at least 20 years, with options for extensions and renewals as determined by the Chief.
Any monies derived from an agreement or contract under this section by the Chief shall be deposited in the general fund of the Treasury.
In this section, the term covered National Forest System lands means the proclaimed National Forest System lands reserved or withdrawn from the public domain of the United States.
Director) shall enter into not less than one long-term contract or agreement with private persons or other public or private entities under section 1 of the Materials Act of 1947 (30 U.S.C. 601) with respect to vegetative materials on covered public lands.
The period of a contract or agreement under subsection (a) shall be for at least 20 years, with options for extensions and renewals as determined by the Director.
Any monies derived from an agreement or contract under this section by the Director shall be deposited in the general fund of the Treasury.
The term covered public lands has the meaning given the term public lands in section 103 of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1702), except that the term includes Coos Bay Wagon Road Grant lands and Oregon and California Railroad Grant lands.
Not later than 1 year after the date of enactment of this title, the Secretary of Agriculture, acting through the Chief of the Forest Service or their designee, shall direct timber harvest on covered National Forest System lands in amounts that—
in total, equal or exceed the volume that is 25 percent higher than the total volume harvested on such lands during fiscal year 2024; and
are in accordance with the applicable forest plan, including the allowable sale quantity or probable sale quantity, as applicable, of timber applicable to such lands on the date of enactment of this title.
In this section:
Except as provided in subparagraph (B), the term covered National Forest System lands means the proclaimed National Forest System lands reserved or withdrawn from the public domain of the United States.
The term covered National Forest System lands does not include lands—
that are included in the National Wilderness Preservation System;
that are located within a national or State-specific inventoried roadless area established by the Secretary of Agriculture through regulation, unless—
the forest management activity to be carried out under such authority is consistent with the forest plan applicable to the area; or
the activity is allowed under the applicable roadless rule governing such lands, including—
the Idaho roadless rule under subpart C of part 294 of title 36, Code of Federal Regulations;
the Colorado roadless rule under subpart D of part 294 of title 36, Code of Federal Regulations; or
any other roadless rule developed after the date of the enactment of this section by the Secretary with respect to a specific State; or
on which timber harvesting for any purpose is prohibited by Federal statute.
Not later than 1 year after the date of enactment of this title, the Secretary of the Interior, acting through the Director of the Bureau of Land Management or their designee, shall direct timber harvest on covered public lands in amounts that—
in total, equal or exceed the volume that is 25 percent higher than the total volume harvested on such lands during fiscal year 2024; and
are in accordance with the applicable forest plan.
In this section:
Except as provided in subparagraph (B), the term covered public lands has the meaning given the term public lands in section 103 of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1702), except that the term includes Coos Bay Wagon Road Grant lands and Oregon and California Railroad Grant lands.
The term covered public lands does not include lands—
that are included in the National Wilderness Preservation System; or
on which timber harvesting for any purpose is prohibited by Federal statute.
Secretary), in accordance with this section and the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1701), shall identify and offer for sale to the City of Fernley, Nevada, all right, title, and interest of the United States in and to the Federal land—
located in Lyon County, Nevada; and
identified as Fernley Land Conveyance Boundary
on the map entitled Fernley Economic Development Act
and dated October 6, 2020.
As a condition of the conveyance of the Federal land under paragraph (1), the City of Fernley, Nevada, shall pay—
an amount equal to the appraised value determined in accordance with subsection (e)(2); and
all costs related to the conveyance of the Federal land to the City, including all surveys, appraisals, and other associated administrative costs.
Not later than 2 years after the date of enactment of this title, the Secretary, in accordance with this section and the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1701), shall identify and offer for sale all right, title, and interest of the United States in and to Federal land located in Clark County, Nevada that has been identified—
as suitable for disposal in the Las Vegas Resource Management Plan in existence on the date of enactment of this title; or
as Modified Existing Disposal
on the map entitled Southern Nevada Economic Development and Conservation Act Disposal Map
and dated February 6, 2025.
Before carrying out a sale of Federal land under paragraph (1), Clark County shall submit to the Secretary a certification that any entity selected to purchase land through a competitive bidding process under subsection (e)(1)(A)has agreed to comply with—
zoning ordinances of the county; and
any master plan for the area approved by the county or region.
Upon the request Clark County, the Secretary shall make the Federal land identified as Modified Existing Disposal
on the map entitled Southern Nevada Economic Development and Conservation Act Disposal Map
and dated February 6, 2025 available at less than fair market value for affordable housing, in accordance with section 7(b) of the Southern Nevada Public Land Management Act of 1998 (Public Law 105–263; 112 Stat. 2349).
shall not be required to comply notice of realty action requirements with respect to the covered land; but
before using the covered land for affordable housing purposes, shall provide for a period of not less than 14 days adequate public notice of the use of the covered land.
Not later than 2 years after the date of enactment of this title, the Secretary, in accordance with this section and the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1701), shall identify and offer for sale all right, title, and interest of the United States in and to Federal land located in Washoe County, Nevada, that has been identified—
as suitable for disposal in the Carson City Consolidated Resource Management Plan in existence on the date of enactment of this title; or
as BLM Land for Disposal
on the map entitled Washoe County Land Disposals
and dated February 7, 2025.
The Secretary shall, not later than 1 year after the date of enactment of this title, evaluate the parcels of Federal land depicted as Additional BLM Land Potentially Available for Disposal
on the map entitled Washoe County Land Disposals
and dated February 7, 2025, to assess the suitability of the evaluated Federal land for disposal in accordance with section 203(a) of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1713(a)).
The parcels of Federal land identified by the Secretary as suitable for disposal under subparagraph (A) may be offered for sale in accordance with this section.
The Secretary and Washoe County shall jointly select which parcels of the Federal land described in paragraph (2)(A) and identified as suitable for disposal in subparagraph (B) to offer for sale under this subsection.
During the selection process under subparagraph (A), the Secretary and Washoe County shall evaluate whether any parcels of the Federal land described in that subparagraph are suitable for affordable housing.
If a parcel of Federal land is determined to be suitable for affordable housing under subparagraph (B), on request of a State or local governmental entity, the applicable parcel of Federal land shall be made available at less than fair market value to the governmental entity in accordance with section 7(b) of the Southern Nevada Public Land Management Act of 1998 (Public Law 105–263; 112 Stat. 2349).
The exact acreage and legal description of a parcel of Federal land to be conveyed under subparagraph (C) shall be determined by a survey satisfactory to the Secretary.
Before carrying out a sale of Federal land under paragraph (2), Washoe County shall submit to the Secretary a certification that any entity selected to purchase land through a competitive bidding process under subsection (e)(1)(A) has agreed to comply with—
Washoe County zoning ordinances; and
any master plan for the area approved by Washoe County or region.
At the request of Washoe County, the Secretary shall postpone or exclude from sale all or a portion of the Federal land described in paragraph (2).
Not later than 90 days after the date of enactment of this title, the Secretary shall conduct a review of the Federal land described in subparagraph (C) to determine the suitability of the Federal land for affordable housing.
Upon the request of a State or local governmental entity, the Secretary shall make the Federal land described in subparagraph (C) available at less than fair market value for affordable housing, in accordance with section 7(b) of the Southern Nevada Public Land Management Act of 1998 (Public Law 105–263; 112 Stat. 2349).
The Federal land referred to in subparagraphs (A) and (B) is the land identified as BLM Land for Disposal Only for Affordable Housing
on the map entitled Washoe County Land Disposals
and dated February 7, 2025.
shall not be required to comply notice of realty action requirements with respect to the covered land; but
before using the covered land for affordable housing purposes, shall provide for a period of not less than 14 days adequate public notice of the use of the covered land.
Not later than 2 years after the date of the enactment of this title, the Secretary, in accordance with this section and subject to valid existing rights, shall conduct sales or exchanges of all right, title, and interest of the United States in and to the eligible land.
After providing public notice, the Secretary and the County shall jointly select parcels of eligible land to be offered for sale or exchange under subparagraph (A).
An exchange of eligible land under subparagraph (A) shall be consistent with section 206(a) of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1716).
The value of the eligible land and private land to be exchanged under subparagraph (A)—
shall be equal; or
shall be made equal in accordance with subclause (II).
With respect to the eligible land and private land to be exchanged under subparagraph (A), if the value of the eligible land exceeds the value of the private land, the value of the eligible land and the private land shall be equalized by—
the owner of the private land making a cash equalization payment to the Secretary;
adding private land to the exchange; or
removing eligible land from the exchange.
With respect to the eligible land and private land to be exchanged under subparagraph (A), if the value of the private land exceeds the value of the eligible land, the value of the private land and the eligible land shall be equalized by—
the Secretary making a cash equalization payment to the owner of the private land, in accordance with section 206(b) of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1716(b));
adding eligible land to the exchange; or
removing private land from the exchange.
To the extent practicable, the Secretary shall seek to enter into agreements with one or more owners of private land adjacent to the eligible land for the exchange of the private land for the eligible land, if the Secretary determines that the exchange would consolidate Federal land ownership and facilitate improved Federal land management.
Not later than 2 years after the date on which the eligible land is jointly selected under subparagraph (B), the Secretary shall offer for sale or exchange the parcels of eligible land jointly selected under that subparagraph.
The Secretary or the County may postpone or exclude from sale or exchange all or a portion of the eligible land jointly selected under subparagraph (B) for emergency ecological or safety reasons.
Not later than 2 years after the date of the enactment of this title and subject to valid existing rights held by third parties, the Secretary shall offer to convey to qualified entities, for fair market value, the remaining right, title, and interest of the United States, in and to the encumbered land.
Not later than 180 days after the date of acceptance by the Secretary of an offer from a qualified entity under subparagraph (B) and completion of a sale for all or part of the applicable portion of encumbered land to the highest qualified entity, the Secretary, by delivery of an appropriate deed, patent, or other valid instrument of conveyance, shall convey to the qualified entity all remaining right, title, and interest of the United States in and to the applicable portion of the encumbered land.
Subject to valid existing rights held by third parties, on delivery of the instrument of conveyance to the qualified entity under subparagraph (C), the prior interests in the locatable minerals and the right to use the surface for mineral purposes held by the qualified entity under a mining claim, millsite, tunnel site, or any other Federal land use authorization applicable to the encumbered land included in the instrument of conveyance, shall merge with all right, title, and interest conveyed to the qualified entity by the United States under this section to ensure that the qualified entity receives fee simple title to the purchased encumbered land.
In this subsection:
The term County means Pershing County, Nevada.
The term eligible land means any land administered by the Secretary, acting through the Director of the Bureau of Land Management—
that is within the area identified on the Map as Checkerboard Lands Resolution Area
that is designated for disposal by the Secretary through—
the Winnemucca Consolidated Resource Management Plan; or
any subsequent amendment or revision to the management plan that is undertaken with full public involvement;
that is the land identified on the Map as Additional Lands Eligible for Disposal
; and
that is not encumbered land.
The term encumbered land means any land administered by the Secretary, acting through the Director of the Bureau of Land Management, within the area identified on the Map as Checkerboard Resolution Area
that is encumbered by mining claims, millsites, or tunnel sites.
The term Map means the map titled Pershing County Checkerboard Lands Resolution
and dated July 8, 2024.
The term qualified entity means, with respect to a portion of encumbered land—
the owner of a mining claim, millsite, or tunnel site located on a portion of the encumbered land on the date of the enactment of this title; and
a successor in interest of an owner described in clause (i).
The sale or exchange of eligible lands under this section shall be—
through a competitive bidding process;
for not less than fair market value, in accordance with paragraphs (2) and (3); and
subject to valid existing rights.
Any sales or exchanges carried out under this section shall be for not less than fair market value, based on an appraisal that is conducted in accordance with—
the Uniform Appraisal Standards for Federal Land Acquisitions; and
the Uniform Standards of Professional Appraisal Practice.
Not later than 2 years after the date of the enactment of this title, and every 5 years thereafter, the Secretary shall—
conduct a mass appraisal of eligible land to be sold or exchanged under this section;
prepare an evaluation analysis for each land transaction under this section; and
make available to the public the results of the mass appraisals conducted under subparagraph (A).
The qualified entity or entity selected through a competitive bidding process to purchase or exchange land, as appropriate, shall pay all costs associated with sales or exchanges carried out under this section.
Amounts received from the sale of land under this section shall be deposited in the general fund of the Treasury.
Not later than 2 years after the date of enactment of this title, the Secretary shall finalize the maps and legal descriptions of the land to be sold or exchanged under this section.
In the case of a discrepancy between the maps and legal descriptions finalized under paragraph (1), the map shall control.
The Secretary may correct minor errors in the maps or the legal descriptions finalized under paragraph (1).
The maps and legal descriptions finalized under paragraph (1) shall be kept on file and available for public inspection in each appropriate office of the Bureau of Land Management.
Not later than 2 years after the date of enactment of this title, the Secretary of Agriculture (referred to in this section as the Secretary
), in accordance with this section, shall identify and offer for sale, subject to subsection (b), all right, title, and interest of the United States in and to covered Federal land located in Washoe County, Nevada.
The Secretary and Washoe County shall jointly select which parcels of covered Federal land to offer for sale under subsection (a).
During the selection process under paragraph (1), the Secretary and Washoe County shall evaluate whether any parcels of the Federal land described in that paragraph are suitable for affordable housing.
If a parcel of Federal land is determined to be suitable for affordable housing under paragraph (2), on request of a State or local governmental entity, the applicable parcel of Federal land shall be made available at less than fair market value to the governmental entity in accordance with section 7(b) of the Southern Nevada Public Land Management Act of 1998 (Public Law 105–263; 112 Stat. 2349).
The exact acreage and legal description of a parcel of Federal land to be conveyed under paragraph (3) shall be determined by a survey satisfactory to the Secretary.
Before carrying out a sale of covered Federal land under subsection (a), Washoe County shall submit to the Secretary a certification that any entity selected to purchase covered Federal land through a competitive bidding process under subsection (d)(1)(A) has agreed to comply with—
Washoe County zoning ordinances; and
any master plan for the area approved by Washoe County or region.
At the request of Washoe County, the Secretary shall postpone or exclude from sale all or a portion of the Federal land described in subsection (a).
Not later than 90 days after the date of enactment of this title, the Secretary shall conduct a review of the additional Federal land to determine the suitability of the additional Federal land for affordable housing.
Upon the request of a State or local governmental entity and subject to valid existing rights, the Secretary shall make the additional Federal land available at less than fair market value for affordable housing, in accordance with section 7(b) of the Southern Nevada Public Land Management Act of 1998 (Public Law 105–263; 112 Stat. 2349).
The sale or exchange of any lands under this section shall be—
through a competitive bidding process;
except as provided in subsections (b)(3) and (c), for not less than fair market value, in accordance with paragraphs (2) and (3); and
subject to valid existing rights.
Any sales or exchanges carried out under this section shall be for not less than fair market value, based on an appraisal that is conducted in accordance with—
the Uniform Appraisal Standards for Federal Land Acquisitions; and
the Uniform Standards of Professional Appraisal Practice.
Not later than 2 years after the date of the enactment of this title, and every 5 years thereafter, the Secretary shall—
conduct a mass appraisal of eligible land to be sold or exchanged under this section;
prepare an evaluation analysis for each land transaction under this section; and
make available to the public the results of the mass appraisals conducted under subparagraph (A).
Any entity selected to purchase covered Federal land or additional Federal land under this section shall pay all costs associated with the sale.
The proceeds from the sale of additional Federal land and covered Federal land required under this section shall be deposited in the general fund of the Treasury.
Not later than 2 years after the date of enactment of this title, the Secretary shall finalize the maps and legal descriptions of the additional Federal land and covered Federal land to be sold under this section.
In the case of a discrepancy between the maps and legal descriptions finalized under paragraph (1), the map shall control.
The Secretary and Washoe County, by mutual agreement, may correct minor errors in the maps or the legal descriptions finalized under paragraph (1).
The maps and legal descriptions finalized under paragraph (1) shall be kept on file and available for public inspection in each appropriate office of the Bureau of Land Management.
In this section:
The term additional Federal land means the Federal land identified as USFS Land for Disposal Only for Affordable Housing
on the map entitled Washoe County Land Disposals
and dated February 7, 2025.
USFS Land for Disposalon the map entitled
Washoe County Land Disposaland dated February 7, 2025.
Not later than 180 days after the date of enactment of this title, the Secretary shall convey to the covered entity all right, title, and interest of the United States in and to the covered land.
The conveyance of covered land under this section shall be—
subject to valid existing rights; and
for not less than fair market value, based on an appraisal that is conducted in accordance with—
the Uniform Appraisal Standards for Federal Land Acquisitions; and
the Uniform Standards of Professional Appraisal Practice.
The covered entity shall pay all costs associated with the conveyances required under subsection (a).
The proceeds from the conveyances required under subsection (a) shall be deposited in the general fund of the Treasury.
Not later than 120 days after the date of enactment of this title, the Secretary shall finalize the maps and legal descriptions of the covered land to be conveyed under this section.
In the case of a discrepancy between the maps and legal descriptions finalized under paragraph (1), the map shall control.
The Secretary and the covered entity, by mutual agreement, may correct minor errors in the maps or the legal descriptions finalized under paragraph (1).
The maps and legal descriptions finalized under paragraph (1) shall be kept on file and available for public inspection in each appropriate office of the Forest Service.
In this section:
The term covered entity means the following:
Beaver County, Utah, with respect to covered land depicted on the map entitled Beaver County Land Conveyance
and dated March 8, 2025.
The City of St. George, Utah, with respect to covered land depicted on the map entitled City of St. George, Utah, Land Conveyance
and dated March 28, 2025.
Washington County, Utah, with respect to covered land depicted on—
the map entitled Washington County Land Conveyance - East Half
and dated April 11, 2025; and
the map entitled Washington County Land Conveyance - West Half
and dated April 9, 2025.
Washington County Water Conservancy District, with respect to covered land depicted on the map entitled Washington County Water Conservancy District Land Conveyance
and dated March 27, 2025.
The term covered land means the following:
On the map entitled Beaver County Land Conveyance
and dated March 8, 2025, the following parcels:
The approximately 10.32 acres depicted as Parcel 1
.
The approximately 10.81 acres depicted as Parcel 2
.
The approximately 40.83 acres depicted as Parcel 3
.
On the map entitled City of St. George, Utah, Land Conveyance
and dated March 28, 2025, the following parcels:
The approximately 203.37 acres depicted as Airport
.
The approximately 16.48 acres depicted as Brigham Road
.
The approximately 9.57 acres depicted as Curly Hollow
.
The approximately 11.52 acres depicted as Devario Site
.
The approximately 105.55 acres depicted as Graveyard Dam
.
The approximately 4.88 acres depicted as Gunlock Arsenic Plant
.
The approximately 1.17 acres depicted as Gunlock Filter Station
.
The approximately 0.92 acres depicted as Gunlock#1
.
The approximately 0.92 acres depicted as Gunlock#2
.
The approximately 0.92 acres depicted as Gunlock#3
.
The approximately 0.92 acres depicted as Gunlock#4
.
The approximately 0.92 acres depicted as Gunlock#5
.
The approximately 0.92 acres depicted as Gunlock#6
.
The approximately 0.92 acres depicted as Gunlock#7
.
The approximately 1.1 acres depicted as Gunlock#8
.
The approximately 0.92 acres depicted as Gunlock#9
.
The approximately 0.92 acres depicted as Gunlock#10
.
The approximately 4.34 acres depicted as Man O War Connecter
.
The approximately 36.56 acres depicted as Sun River
.
The approximately 31.22 acres depicted as Treatment Plant
.
The approximately 3.75 acres depicted as Virgin River Site
.
The approximately 82.27 acres depicted as Western Corridor (100’ ROW)
.
On the map entitled Washington County Land Conveyance - East Half
and dated April 11, 2025, the following parcels:
The approximately 330.58 acres depicted as Parcel 1
.
The approximately 287.02 acres depicted as Parcel 2
.
The approximately 279.72 acres depicted as Parcel 3
.
The approximately 10.67 acres depicted as Parcel 4
.
The approximately 213.56 acres depicted as Parcel 6
.
The approximately 180.51 acres depicted as Parcel 11
.
The approximately 186.14 acres depicted as Parcel 12
.
The approximately 153.74 acres depicted as Parcel 13
.
The approximately 711.56 acres depicted as Parcel 15
.
The approximately 52.28 acres depicted as Parcel 16
.
The approximately 197.52 acres depicted as Parcel 17
.
The approximately 311.5 acres depicted as Parcel 19
.
The approximately 628.76 acres depicted as Parcel 20
.
The approximately 364.31 acres depicted as Parcel 21
.
The approximately 921.52 acres depicted as Parcel 22
.
The approximately 129.77 acres depicted as Parcel 23
.
On the map entitled Washington County Land Conveyance-West Half
and dated April 9, 2025, the following parcels:
The approximately 338.6 acres depicted as Parcel 5
.
The approximately 487.13 acres depicted as Parcel 7
.
The approximately 121.08 acres depicted as Parcel 8
.
The approximately 64.58 acres depicted as Parcel 9
.
The approximately 62.49 acres depicted as Parcel 10
.
The approximately 404.63 acres depicted as Parcel 14
.
The approximately 55.01 acres depicted as Parcel 18
.
On the map entitled Washington County Water Conservancy District Land Conveyance
and dated March 27, 2025, the following parcels:
The approximately 35.955036 acres depicted as Parcel 01
.
The approximately 22.836384 acres depicted as Parcel 02
.
The approximately 29.321031 acres depicted as Parcel 04
.
The approximately 5.307719 acres depicted as Parcel 05
.
The approximately 5.256227 acres depicted as Parcel 06
.
The approximately 18.162944 acres depicted as Parcel 07
.
The approximately 10.199554 acres depicted as Parcel 08
.
The approximately 32.490829 acres depicted as Parcel 09
.
The approximately 2.609287 acres depicted as Parcel 10
.
The approximately 4.358646 acres depicted as Parcel 11
.
The approximately 534.961903 acres depicted as Parcel 12
.
The approximately 0.213103 acres depicted as Parcel 13
.
The approximately 2.977254 acres depicted as Parcel 14
.
The approximately 13.315086 acres depicted as Parcel 15
.
The approximately 418.173711 acres depicted as Parcel 16
.
The approximately 3.00085 acres depicted as Parcel 17
.
The approximately 8.453333 acres depicted as Parcel 18
.
The approximately 10.754291 acres depicted as Parcel 19
.
The approximately 3.067501 acres depicted as Parcel 20
.
The approximately 4.995197 acres depicted as Parcel 21
.
The approximately 11.596129 acres depicted as Parcel 22
.
The approximately 3,197.320604 acres depicted as Parcel 23
.
The term Secretary means the Secretary of the Interior, acting through the Director of the Bureau of Land Management.
Section 8422(a)(3) of title 5, United States Code, is amended—
| Employee | 7 | January 1, 1987, to December 31, 1998. |
| 7.25 | January 1, 1999, to December 31, 1999. | |
| 7.4 | January 1, 2000, to December 31, 2000. | |
| 7 | January 1, 2001, to December 31, 2025. | |
| 8.8 | January 1, 2026, to December 31, 2026. | |
| 10.6 | After December 31, 2026. | |
| Congressional employee | 7.5 | January 1, 1987, to December 31, 1998. |
| 7.75 | January 1, 1999, to December 31, 1999. | |
| 7.9 | January 1, 2000, to December 31, 2000. | |
| 7.5 | January 1, 2001, to December 31, 2025. | |
| 9.3 | January 1, 2026, to December 31, 2026. | |
| 11.1 | After December 31, 2026. | |
| Member | 7.5 | January 1, 1987, to December 31, 1998. |
| 7.75 | January 1, 1999, to December 31, 1999. | |
| 7.9 | January 1, 2000, to December 31, 2000. | |
| 8 | January 1, 2001, to December 31, 2002. | |
| 7.5 | January 1, 2003, to December 31, 2025. | |
| 9.3 | January 1, 2026, to December 31, 2026. | |
| 11.1 | After December 31, 2026. | |
| Law enforcement officer, Firefighter, member of the Capitol Police, member of the Supreme Court Police, or air traffic controller | 7.5 | January 1, 1987, to December 31, 1998. |
| 7.75 | January 1, 1999, to December 31, 1999. | |
| 7.9 | January 1, 2000, to December 31, 2000. | |
| 7.5 | After December 31, 2000. | |
| Nuclear materials courier | 7 | January 1, 1987, to October 16, 1998. |
| 7.5 | October 17, 1998, to December 31, 1998. | |
| 7.75 | January 1, 1999, to December 31, 1999. | |
| 7.9 | January 1, 2000, to December 31, 2000. | |
| 7.5 | After December 31, 2000. | |
| Customs and border protection officer | 7.5 | After June 29, 2008. |
| Employee | 9.3 | January 1, 2013, to December 31, 2025. |
| 9.95 | January 1, 2026, to December 31, 2026. | |
| 10.6 | After December 31, 2026. | |
| Congressional employee | 9.3 | January 1, 2013, to December 31, 2025. |
| 9.95 | January 1, 2026, to December 31, 2026. | |
| 10.6 | After December 31, 2026. | |
| Member | 9.3 | January 1, 2013, to December 31, 2025. |
| 9.95 | January 1, 2026, to December 31, 2026. | |
| 10.6 | After December 31, 2026. | |
| Law enforcement officer, Firefighter, member of the Capitol Police, member of the Supreme Court Police, or air traffic controller | 9.8 | After December 31, 2012. |
| Nuclear materials courier | 9.8 | After December 31, 2012. |
| Customs and border protection officer | 9.8 | After December 31, 2012. |
in paragraph (1), by inserting separated from service under section 8425
after individual
; and
in paragraph (2), by inserting separated from service under section 8425
after an individual
.
The amendments made by this section shall not apply with respect to any individual entitled to an annuity supplement under section 8421 of title 5, United States Code, prior to the date of the enactment of this Act.
Section 8331(4) of title 5, United States Code, is amended to read as follows:
average pay
means—
except as provided under subparagraph (B), the largest annual rate resulting from averaging an employee’s or Member’s rates of basic pay in effect over any 3 consecutive years of creditable service or, in the case of an annuity under subsection (d) or (e)(1) of section 8341 of this title based on service of less than 3 years, over the total service, with each rate weighted by the time it was in effect; and
Section 8401(3) of title 5, United States Code, is amended to read as follows:
the term average pay means—
except as provided under subparagraph (B), the largest annual rate resulting from averaging an employee’s or Member’s rates of basic pay in effect over any 3 consecutive years of service or, in the case of an annuity under this chapter based on service of less than 3 years, over the total service, with each rate weighted by the period it was in effect; and
Section 302(a) of the Federal Employee’s Retirement System Act of 1986 (5 U.S.C. 8331 note) is amended by striking paragraph (6) and inserting the following:
For purposes of any computation under paragraph (4) or (5), the average pay to be used shall be—
except as provided under clause (ii), the largest annual rate resulting from averaging the individual’s rates of basic pay in effect over any 3 consecutive years of creditable service or, in the case of an annuity based on service of less than 3 years, over the total period of service so creditable, with each rate weighted by the period it was in effect; and
For purposes of subparagraph (A), service shall be considered creditable if it would be considered creditable for purposes of determining average pay under chapter 83 or 84 of title 5, United States Code.
Subchapter I of chapter 33 of title 5, United States Code, is amended by adding at the end the following:
Not later than the last day of the probationary period (if any) for an individual initially appointed to a covered position after the date of the enactment of this section, such individual may make an irrevocable election to be employed on an at-will basis, subject to the requirements of this section.
An individual who does not make the election under paragraph (1) shall be subject to the requirements of section 8422(a)(3)(D).
be considered an at-will employee; and
may be subject to an adverse action up to and including removal, without notice or right to appeal, by the head of the agency at which the individual is employed for good cause, bad cause, or no cause at all.
covered position—
means—
any position in the competitive service;
a career appointee position in the Senior Executive Service;
a position in the excepted service; and
does not include any position—
excepted from the competitive service because of its confidential, policy-determining, policy-making, or policy-advocating character; or
The table of sections for such subchapter is amended by adding after the item relating to section 3330f the following:
Section 8422(a) of title 5, United States Code, is amended by adding at the end the following:
This section and the amendments made by this section shall apply to individuals initially appointed to positions in the civil service subject to such section and amendments appointed on or after the date of the enactment of this Act.
Section 7701 of title 5, United States Code, is amended—
in redesignating subsection (k) as subsection (l); and
by inserting after subsection (j) the following:
The filing fee under paragraph (1) shall—
be paid on the date the individual submits a claim or appeal to the Board; and
if the individual is the prevailing party under such claim or appeal, be returned to such individual.
The filing fee under this subsection shall not be required for any—
The fee required under the amendment made by subsection (a) shall apply to any claim or appeal filed with the Merit Systems Protection Board after the date that is 3 months after the date of the enactment of this section.
In this subsection:
The term Director means the Director of the Office of Personnel Management.
The term employing office has the meaning given the term in section 890.101(a) of title 5, Code of Federal Regulations, or any successor regulation.
The terms health benefits plan and member of family have the meanings given those terms in section 8901 of title 5, United States Code.
The term Inspector General
means the Inspector General of the Office of Personnel Management.
The term open season means an open season described in section 890.301(f) of title 5, Code of Federal Regulations, or any successor regulation.
The term Program means the health insurance programs carried out under chapter 89 of title 5, United States Code, including the program carried out under section 8903c of that title.
The term qualifying life event has the meaning given the term in section 892.101 of title 5, Code of Federal Regulations, or any successor regulation.
Not later than 1 year after the date of the enactment of this Act, the Director shall issue regulations and implement a process to verify—
the veracity of any qualifying life event through which an enrollee in the Program seeks to add a member of family with respect to the enrollee to a health benefits plan under the Program; and
that, when an enrollee in the Program seeks to add a member of family with respect to the enrollee to the health benefits plan of the enrollee under the Program, including during any open season, the individual so added is a qualifying member of family with respect to the enrollee.
In any fraud risk assessment conducted with respect to the Program on or after the date of the enactment of this Act, the Director shall include an assessment of individuals who are enrolled in, or covered under, a health benefits plan under the Program even though those individuals are not eligible to be so enrolled or covered.
During the 5-year period beginning 1 year after the date of the enactment of this Act, the Director, in coordination with the head of each employing office, shall conduct a comprehensive audit regarding members of family who are covered under an enrollment in a health benefits plan under the Program.
In conducting an audit required by subparagraph (A), the Director, in coordination with the head of each employing office, shall review marriage certificates, birth certificates, and other appropriate documents that are necessary to determine eligibility to enroll in a health benefits plan under the Program.
Not later than 6 months after the date of the enactment of this Act, the Director shall develop a process by which any individual enrolled in, or covered under, a health benefits plan under the Program who is not eligible to be so enrolled or covered shall be disenrolled or removed from enrollment in a health benefits plan under the Program.
The Director shall notify the Inspector General of each individual disenrolled or removed from enrollment in a health benefits plan under the Program under the process developed under subparagraph (A).
Section 8909(a)(2) of title 5, United States Code, is amended by striking Congress.
and inserting Congress, except that the amounts authorized under subsection (b)(2) for the Office shall not be subject to the limitations that may be specified annually by Congress.
.
Section 8909(b) of title 5, United States Code, is amended—
by redesignating paragraph (2) as paragraph (5); and
by inserting after paragraph (1) the following:
In fiscal year 2026, $36,792,000.
In fiscal year 2027 and each fiscal year thereafter, the amount equal to the dollar limit for the immediately preceding fiscal year, increased by 2.2 percent.
$571,500,000 for fixed wing aircraft and spare parts, training simulators, support equipment, and program management for such aircraft;
$1,283,000,000 for rotary wing aircraft and spare parts, training simulators, support equipment, and program management for such aircraft;
$140,000,000 for long-range unmanned aircraft systems and base stations, support equipment, and program management for such systems;
$4,300,000,000 for Offshore Patrol Cutters and spare parts and program management for such Cutters;
$1,000,000,000 for Fast Response Cutters and spare parts and program management for such Cutters;
$4,300,000,000 for Polar Security Cutters and spare parts and program management for such Cutters;
$2,329,500,000 is provided for homeports for the Cutters for which funds are appropriated under paragraphs (4), (5), (6), and (7), National Security Cutters, and other Fast Response Cutters; and
$425,000,000 is provided for design, planning, engineering, construction of, and program management for enlisted boot camp barracks, multi-use training centers, and other related facilities;
$180,000,000 for equipment and services for maritime domain awareness, of which $75,000,000 is provided to contract the services of, acquire, or procure autonomous maritime systems.
Except as provided in paragraph (2), the Commandant may not acquire, procure, or construct a floating dry dock for the Coast Guard Yard with amounts appropriated under subsection (a).
Notwithstanding paragraph (1) of this subsection and section 1105(a) of title 14, United States Code, the Commandant may, through September 30, 2030—
provide for an entity other than the Coast Guard to contract for the acquisition, procurement, or construction of a floating dry dock by contract, purchase, or other agreement;
construct a floating dry dock at the Coast Guard Yard; or
acquire or procure a commercially available floating dry dock.
In this section, the term floating dry dock
means equipment that is—
documented under chapter 121 of title 46, United States Code; and
capable of meeting the lifting and maintenance requirements of an Offshore Patrol Cutter or a National Security Cutter.
Not more than 15 percent of the amounts provided in paragraph (9) of subsection (a) shall be available for design, planning, and engineering of the facilities described in such paragraph.
In carrying out acquisitions or procurements for which funds are appropriated under subsection (a), sections 1131, 1132, and 1133 of title 14, United States Code, shall not apply.
Notwithstanding section 1105(a) of title 14, United States Code, in carrying out acquisition, procurement, or construction of Arctic Security Cutters or domestic icebreakers for which funds are appropriated under subsection (a)(7), the Commandant may provide for an entity other than the Coast Guard to contract for such acquisition, procurement, or construction.
None of the amounts provided in—
this section may be obligated or expended during any fiscal year in which the Commandant is not compliant with sections 5102 and 5103 (excluding section 5103(e)) of title 14, United States Code; and
a confirmation that there are insufficient qualified United States shipyards to meet the national security interest without such exception; and
actions taken by the President to enable qualified United States shipyards to meet national security requirements prior to the issuance of such an exception.
Subchapter I of chapter 37 of title 14, United States Code, is amended by adding at the end the following:
When the Commandant determines that it is necessary to augment the active forces for a preplanned mission in support of Coast Guard requirements, the Commandant may, subject to subsection (b), order any member of the Selected Reserve, without the consent of the member, to active duty for not more than 365 consecutive days.
Members of the Selected Reserve may be ordered to active duty under this section only if—
the manpower and associated costs of such active duty are specifically included and identified in the materials submitted to Congress by the Secretary of the department in which the Coast Guard is operating, in support of the budget for the fiscal year or years in which such members are anticipated to be ordered to active duty; and
the budget information on such costs includes a description of the mission for which such members are anticipated to be ordered to active duty and the anticipated length of time of the order of such members to active duty on an involuntary basis.
Members of the Selected Reserve ordered to active duty under this section shall not be counted in computing authorized strength in members on active duty or the total number of members in grade under this title or any other law.
Whenever any member of the Selected Reserve is ordered to active duty under subsection (a), such service may be terminated—
by order of the Commandant; or
by law.
In determining which members of the Selected Reserve will be ordered to duty without their consent under subsection (a), appropriate consideration shall be given to—
the length and nature of previous service, to assure such sharing of exposure to hazards as national security and military requirements will reasonably allow;
the frequency of assignments during service career;
family responsibilities; and
employment necessary to maintain the national health, safety, or interest.
The Commandant may prescribe policies and procedures to carry out this section, including on determinations with respect to orders to active duty under subsection (e).
Section 3301(1)(B) of title 38, United States Code is amended by striking section 712 of title 14.
and inserting section 3713 or 3715 of title 14.
.
Section 4312(c)(4)(A) of title 38, United States Code is amended by striking 712 of title 14;
and inserting section 3713 or 3715 of title 14;
.
Section 1074(d)(2) of title 10, United States Code is amended by inserting , or section 3715 of title 14,
after section 101(a)(13)(B) of this title
.
Section 1145(a)(2)(B) of title 10, United States Code is amended by inserting , or section 3715 of title 14,
after section 101(a)(13)(B) of this title
.
Section 12731(f)(2)(B)(i) of title 10, United States Code is amended by inserting , or section 3715 of title 14,
after section 101(a)(13)(B) of this title
.
Section 60301 of title 46, United States Code, is amended—
in subsection (a) by striking , for fiscal years 2006 through 2010, and 2 cents per ton, not to exceed a total of 10 cents per ton per year, for each fiscal year thereafter,
; and
in subsection (b) by striking , for fiscal years 2006 through 2010, and 6 cents per ton, not to exceed a total of 30 cents per ton per year, for each fiscal year thereafter,
.
$250 for a covered electric vehicle.
$100 for a covered hybrid vehicle.
A State motor vehicle department shall—
obtain approval from the Administrator to establish an alternate means of compliance for the collection of such fees that is acceptable to the Administrator.
Not later than 30 days after the last day of each month, a State motor vehicle department shall remit to the Administrator the balance of the total fee amounts collected under this section in the preceding month less the portion reserved for administrative expenses under subsection (e).
The amounts specified in subsection (a) shall be increased on an annual basis to account for the rate of inflation each fiscal year in accordance with the Consumer Price Index for All Urban Consumers of the Bureau of Labor Statistics.
The term covered motor vehicle has the meaning given the term motor vehicle under section 154(a) but excludes a motor vehicle that is a covered farm vehicle or commercial motor vehicle (as such terms are defined in section 390.5 of title 49, Code of Federal Regulations).
Each State motor vehicle department may receive not more than $2,000,000 under this subsection.
carry out section 180 of title 23, United States Code (as added by this Act); and
establish a process for the timely and accurate remittance of fees collected under such section through an electronic method.
The analysis for chapter 1 of title 23, United States Code, is amended by adding at the end the following:
Any amounts accrued pursuant to section 180 of title 23, United States Code (as added by this Act), shall be deposited into the Highway Trust Fund.
This motor carrier meets Federal Motor Carrier Safety Administration operating requirements and is authorized to operate on the nation’s roadways.
.
This motor carrier does not meet Federal Motor Carrier Safety Administration operating requirements and is not authorized to operate on the nation’s roadways.
.
credited to the account in the Treasury from which the Administrator incurs expenses for establishing, maintaining, and updating the website required to be established under subsection (a); and
available for establishing, maintaining, and updating such website without further appropriation.
A broker, freight forwarder, or household goods freight forwarder, as such terms are defined in section 13102 of title 49, United States Code, that uses the website established under subsection (a) to ensure that a motor carrier engaged by such broker, freight forwarder, or household goods freight forwarder meets Federal Motor Carrier Safety Administration operating requirements shall be considered to have taken reasonable and prudent determinations in engaging such motor carrier.
The unobligated balances of amounts made available to carry out section 40007 of Public Law 117–169 (49 U.S.C. 44504 note) (as in effect on the day before the date of enactment of this Act) are permanently rescinded.
The unobligated balances of amounts made available to carry out section 177 of title 23, United States Code, (as in effect on the day before the date of enactment of this Act) are permanently rescinded.
The unobligated balances of amounts made available to carry out section 60502 of Public Law 117–169 (136 Stat. 2083) (as in effect on the day before the date of enactment of this Act) are permanently rescinded.
The unobligated balances of amounts made available to carry out section 60503 of Public Law 117–169 (136 Stat. 2083) (as in effect on the day before the date of enactment of this Act) are permanently rescinded.
The unobligated balances of amounts made available to carry out section 60504 of Public Law 117–169 (136 Stat. 2083) (as in effect on the day before the date of enactment of this Act) are permanently rescinded.
The unobligated balances of amounts made available to carry out section 178 of title 23, United States Code, (as in effect on the day before the date of enactment of this Act) are permanently rescinded.
The unobligated balances of amounts made available to carry out section 179 of title 23, United States Code, (as in effect on the day before the date of enactment of this Act) are permanently rescinded.
$2,160,000,000 for air traffic control tower and terminal radar approach control facility replacement, of which not less than $240,000,000 shall be available for Contract Tower Program air traffic control tower replacement and airport sponsor-owned air traffic control tower replacement;
$3,000,000,000 for radar systems replacement;
$4,750,000,000 for telecommunications infrastructure and systems replacement;
$500,000,000 for runway safety projects, airport surface surveillance projects, and to carry out section 347 of the FAA Reauthorization Act of 2024;
$550,000,000 for unstaffed infrastructure sustainment and replacement;
$300,000,000 to carry out section 619 of the FAA Reauthorization Act of 2024;
$260,000,000 to carry out section 44745 of title 49, United States Code; and
$1,000,000,000 for air traffic controller recruitment, retention, training, and advanced training technologies.
In addition to amounts otherwise made available, there is appropriated for fiscal year 2025, out of any money in the Treasury not otherwise appropriated—
$7,707,000 for necessary expenses for the operation, maintenance, and security of the John F. Kennedy Center for the Performing Arts, to remain available until September 30, 2027; and
$7,200,000 for administrative expenses of the John F. Kennedy Center for the Performing Arts to carry out the purposes of this section, to remain available until September 30, 2029.
The One, Big, Beautiful Bill
Section 15 of the Internal Revenue Code of 1986 shall not apply to any change in rate of tax by reason of any provision of, or amendment made by, this title.
in paragraph (1), by striking , and before January 1, 2026
, and
2018 through 2025in the heading and inserting
beginning after 2017.
in the case of any taxable year beginning after December 31, 2025, solely for purposes of determining the dollar amounts at which the 35-percent rate bracket ends and the 37-percent rate bracket begins,before
subsection (f)(3).
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
by striking , and before January 1, 2026
in the matter preceding subparagraph (A), and
2018 through 2025in the heading and inserting
beginning after 2017.
Section 63(c)(7) is amended by adding at the end the following new subparagraph:
the dollar amount otherwise in effect under paragraph (2)(B) shall be increased by $1,500, and
the dollar amount otherwise in effect under paragraph (2)(C) shall be increased by $1,000.
, determined by substituting.2017for2016in subparagraph (A)(ii) thereof
The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2025.
The amendment made by subsection (b) shall apply to taxable years beginning after December 31, 2024.
by striking and before January 1, 2026
, and
2018 through 2025in the heading and inserting
beginning after 2017.
in paragraph (1), by striking and before January 1, 2026,
, and
by striking 2018 through 2025
in the heading and inserting beginning after 2017
.
Section 24(h)(2) is amended to read as follows:
in the case of taxable years beginning after December 31, 2024, and before December 31, 2028, $2,500
for $1,000
, or
in the case of any subsequent taxable year, $2,000
for $1,000
.
Section 24(h)(7) is amended to read as follows:
No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes on the return of tax for the taxable year—
such individual’s social security number,
the social security number of such qualifying child, and
if the individual is married, the social security number of such individual’s spouse.
For purposes of this paragraph, the term social security number
means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—
to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and
before the due date for such return.
Rules similar to the rules of section 32(d) shall apply to this section.
Section 24(i) is amended to read as follows:
such dollar amount, multiplied by
2017for
2016in subparagraph (A)(ii) thereof.
such dollar amount, multiplied by
2024for
2016in subparagraph (A)(ii) thereof.
If any increase under this subsection is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.
For purposes of subparagraph (B), any amount treated as a dividend received under the last sentence of section 501(d) shall be treated as earned income which is taken into account in computing taxable income for the taxable year..
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
Subsections (a)(2), (b)(1)(B), and (b)(2)(A) of section 199A are each amended by striking 20 percent
and inserting 23 percent
.
Section 199A(b)(3) is amended to read as follows:
paragraph (2) shall be applied without regard to subparagraph (B), and
a specified service trade or business shall not fail to be treated as a qualified trade or business solely by reason of subsection (d)(1)(A).
In the case of any taxpayer whose taxable income for the taxable year exceeds the threshold amount, the sum described in paragraph (1)(A) (determined without regard to this subparagraph) shall instead be an amount (if greater) equal to the excess (if any) of—
the limitation phase-in amount.
For purposes of subparagraph (B), the limitation phase-in amount shall be an amount equal to 75 percent of the excess (if any) of—
the taxable income of the taxpayer for the taxable year, over
the threshold amount.
, qualified BDC interest dividends,after
qualified REIT dividends.
Section 199A(e) is amended by adding at the end the following new paragraph:
The term qualified BDC interest dividend means any dividend from an electing business development company received during the taxable year which is attributable to net interest income of such company which is properly allocable to a qualified trade or business of such company.
For purposes of this paragraph, the term electing business development company means a business development company (as defined in section 2(a) of the Investment Company Act of 1940) which has an election in effect under section 851 to be treated as a regulated investment company.
Section 199A(e)(2)(B) is amended—
by striking 2018
and inserting 2025
, and
, determined by substituting.calendar year 2017forcalendar year 2016in subparagraph (A)(ii) thereof
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
in subparagraph (A) by striking $5,000,000
and inserting $15,000,000
,
in subparagraph (B)—
in the matter preceding clause (i), by striking 2011
and inserting 2026
, and
in clause (ii), by striking calendar year 2010
and inserting calendar year 2025
, and
by striking subparagraph (C).
in subparagraph (A), by striking , and before January 1, 2026
, and
2018 through 2025in the heading and inserting
beginning after 2017.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
in clause (i), by striking , and before January 1, 2026
,
by striking clause (ii) and redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively, and
2018 through 2025in the heading and inserting
beginning after 2017.
in subparagraph (A), by striking and before January 1, 2026,
, and
2018 through 2025in the heading and inserting
beginning after 2017.
Section 67(g) is amended—
by striking , and before January 1, 2026
, and
by striking 2018 through 2025
and in the heading inserting beginning after 2017
.
such amount of itemized deductions, or
so much of the taxable income of the taxpayer for the taxable year (determined without regard to this section and increased by such amount of itemized deductions) as exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins with respect to the taxpayer.
This section shall be applied after the application of any other limitation on the allowance of any itemized deduction.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
, and before January 1, 2026.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
by striking , and before January 1, 2026
, and
2018 through 2025in the heading and inserting
beginning after 2017.
Section 132(g)(2) is amended—
by striking , and before January 1, 2026
, and
2018 through 2025in the heading and inserting
beginning after 2017.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
and before January 1, 2026,.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
in clause (i), by inserting (determined by substituting
after 1996
for 1997
in paragraph (2)(B) thereof)section 2503(b)
, and
in clause (ii), by striking before January 1, 2026
.
The amendment made by subsection (a)(1) shall apply to taxable years beginning after December 31, 2025.
qualified retirement savings contributionsmeans, with respect to any taxable year, the sum of—
the amount of contributions made by the eligible individual during such taxable year to the ABLE account (within the meaning of section 529A) of which such individual is the designated beneficiary, and
in the case of any taxable year beginning before January 1, 2027—
the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual,
the amount of—
the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).
Paragraph (1) of section 103(e) of the SECURE 2.0 Act of 2022 is repealed, and the Internal Revenue Code of 1986 shall be applied and administered as though such paragraph were never enacted.
The amendments made by this section shall apply to taxable years ending after December 31, 2025.
before January 1, 2026,.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
with respect to the applicable period,.
the Sinai Peninsula of Egypt, if as of December, 22, 2017, any member of the Armed Forces of the United States is entitled to special pay under section 310 of title 37, United States Code (relating to special pay; duty subject to hostile fire or imminent danger), for services performed in such location, and
Such term includes any such location only during the period such entitlement is in effect with respect to such location.
pursuant to subsection (a) or (d) of section 437 of the Higher Education Act of 1965 or the parallel benefit under part D of title IV of such Act (relating to the repayment of loan liability),
pursuant to section 464(c)(1)(F) of such Act, or
otherwise discharged on account of death or total and permanent disability of the student.
A loan is described in this subparagraph if such loan is—
a student loan (as defined in paragraph (2)), or
a private education loan (as defined in section 140(a) of the Consumer Credit Protection Act (15 U.S.C. 1650(a)).
Subparagraph (A) shall not apply with respect to any discharge during any taxable year unless the taxpayer includes on the return of tax for such taxable year—
the taxpayer’s social security number, and
if the taxpayer is married, the social security number of such taxpayers’s spouse.
For purposes of this subparagraph, the term social security number
has the meaning given such term in section 24(h)(7).
Rules similar to the rules of section 32(d) shall apply to this subparagraph.
Section 6213(g)(2) is amended by striking and
at the end of subparagraph (U), by striking the period at the end of subparagraph (V) and inserting , and
, and by inserting after subparagraph (V) the following new subparagraph:
cost of goods sold that are allocable to such receipts, plus
other expenses, losses, or deductions (other than the deduction allowed under this section), which are properly allocable to such receipts.
For purposes of this section—
such amount is paid voluntarily without any consequence in the event of nonpayment, is not the subject of negotiation, and is determined by the payor,
the trade or business in the course of which the individual receives such amount is not a specified service trade or business (as defined in section 199A(d)(2)),
such other requirements as may be established by the Secretary in regulations or other guidance are satisfied.
No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year—
such individual’s social security number (as defined in section 24(h)(7)), and
if the individual is married, the social security number of such individual’s spouse.
Rules similar to the rules of section 32(d) shall apply to this section.
No deduction shall be allowed under this section for any taxable year beginning after December 31, 2028.
Section 63(b) is amended by striking and
at the end of paragraph (3), by striking the period at the end of paragraph (4) and inserting and
, and by adding at the end the following new paragraph:
the deduction provided in section 224.
Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended by striking and
at the end of subparagraph (V), by striking the period at the end of subparagraph (W) and inserting , and
, and by inserting after subparagraph (W) the following new subparagraph:
Section 199A(c)(4) is amended by striking and
at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting , and
, and by adding at the end the following new subparagraph:
Section 45B(b)(2) is amended to read as follows:
In applying paragraph (1) there shall be taken into account only tips received from customers or clients in connection with the following services:
The providing, delivering, or serving of food or beverages for consumption, if the tipping of employees delivering or serving food or beverages by customers is customary.
The providing of any of the following services to a customer or client if the tipping of employees providing such services is customary:
Barbering and hair care.
Nail care.
Esthetics.
Body and spa treatments.
Section 45B(b)(1)(B) is amended—
by striking as in effect on January 1, 2007, and
, and
by inserting , and in the case of food or beverage establishments, as in effect on January 1, 2007
after without regard to section 3(m) of such Act
.
(including a separate accounting of any such amounts properly designated as tips and whether such tips are received in an occupation described in section 224(c)(1))after
such gains, profits, and income.
Section 6041(d) is amended by striking and
at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting , and
, and by inserting after paragraph (2) the following new paragraph:
(including a separate accounting of any such amounts properly designated as tips and whether such tips are received in an occupation described in section 224(c)(1))after
amount of such payments.
Section 6041A(e) is amended by striking and
at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting , and
, and by inserting after paragraph (2) the following new paragraph:
Section 6050W(a) is amended by striking and
at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting and
, and by adding at the end the following new paragraph:
Section 6050W(f)(2) is amended by inserting (including a separate accounting of any such amounts that have been properly designated by payors as tips and whether such tips are received in an occupation described in section 224(c)(1))
after reportable payment transactions
.
andat the end of paragraph (16), by striking the period at the end of paragraph (17) and inserting
, and, and by inserting after paragraph (17) the following new paragraph:
The table of sections for part VII of subchapter B of chapter 1 is amended by redesignating the item relating to section 224 as relating to section 225 and by inserting after the item relating to section 223 the following new item:
Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall publish a list of occupations which traditionally and customarily received tips on or before December 31, 2024, for purposes of section 224(c)(1) (as added by subsection (a)).
The Secretary of the Treasury (or the Secretary’s delegate) shall modify the tables and procedures prescribed under section 3402(a) to take into account the deduction allowed under section 224 (as added by this Act).
For purposes of this section, the term qualified overtime compensation means overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed.
Such term shall not include—
any qualified tip (as defined in section 224(c)), or
No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year—
such individual’s social security number (as defined in section 24(h)(7)), and
if the individual is married, the social security number of such individual’s spouse.
Rules similar to the rules of section 32(d) shall apply to this section.
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.
No deduction shall be allowed under this section for any taxable year beginning after December 31, 2028.
Section 63(b), as amended by the preceding provisions of this Act, is amended by striking and
at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting and
, and by adding at the end the following new paragraph:
the deduction provided in section 225.
Section 6051(a), as amended by the preceding provision of this Act, is amended by striking and
at the end of paragraph (17), by striking the period at the end of paragraph (18) and inserting , and
, and by inserting after paragraph (18) the following new paragraph:
Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended by striking and
at the end of subparagraph (W), by striking the period at the end of subparagraph (X) and inserting , and
, and by inserting after subparagraph (X) the following new subparagraph:
The table of sections for part VII of subchapter B of chapter 1, as amended by the preceding provisions of this Act, is amended by redesignating the item relating to section 225 as an item relating to section 226 and by inserting after the item relating to section 224 the following new item:
The Secretary of the Treasury (or the Secretary’s delegate) shall modify the tables and procedures prescribed under section 3402(a) to take into account the deduction allowed under section 225 (as added by this Act).
Section 63(f) is amended by adding at the end the following new paragraph:
In the case of any taxpayer for any taxable year, the $4,000 amount in subparagraph(A) shall be reduced (but not below zero) by 4 percent of so much of the taxpayer’s modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).
modified adjusted gross incomemeans the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
Subparagraph (A) shall not apply unless the taxpayer includes on the return of tax for the taxable year—
such individual’s social security number (as defined in section 24(h)(7)), and
if the individual is married, the social security number of such individual’s spouse.
Rules similar to the rules of section 32(d) shall apply to this section.
Subsection (c)(4) shall not apply to any dollar amount contained in this paragraph.
Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended by striking and
at the end of subparagraph (X), by striking the period at the end of subparagraph (Y) and inserting , and
, and by inserting after subparagraph (Y) the following new subparagraph:
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
Section 163(h) is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph:
personal interestshall not include qualified passenger vehicle loan interest.
For purposes of this paragraph, the term qualified passenger vehicle loan interest
means any interest which is paid or accrued during the taxable year on indebtedness incurred by the taxpayer after December 31, 2024, for the purchase of, and that is secured by a first lien on, an applicable passenger vehicle for personal use.
Such term shall not include any amount paid or incurred on any of the following:
A loan to finance fleet sales.
A personal cash loan secured by a vehicle previously purchased by the taxpayer.
Any lease financing.
A loan to finance the purchase of a vehicle with a salvage title.
A loan to finance the purchase of a vehicle intended to be used for scrap or parts.
modified adjusted gross incomemeans the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
applicable passenger vehiclemeans any vehicle—
which is manufactured primarily for use on public streets, roads, and highways,
which has at least 2 wheels, and
which is a car, minivan, van, sport utility vehicle, pickup truck, or motorcycle,
which is an all-terrain vehicle (designed for use on land), or
any trailer, camper, or vehicle (designed for use on land) which—
is designed to provide temporary living quarters for recreational, camping, or seasonal use, and
is a motor vehicle or is designed to be towed by, or affixed to, a motor vehicle.
Such term shall not include any vehicle the final assembly of which did not occur within the United States.
The term all-terrain vehicle
means any motorized vehicle which has 3 or 4 wheels, a seat designed to be straddled by the operator, and handlebars for steering control.
final assemblymeans the process by which a manufacturer produces a vehicle at, or through the use of, a plant, factory, or other place from which the vehicle is delivered to a dealer or importer with all component parts necessary for the mechanical operation of the vehicle included with the vehicle, whether or not the component parts are permanently installed in or on the vehicle.
Indebtedness described in subparagraph (B) shall not include any indebtedness owed to a person who is related (within the meaning of section 267(b) or 707(b)(1)) to the taxpayer.
Section 62(a) is amended by inserting after paragraph (21) the following new paragraph:
who is engaged in a trade or business, and
who, in the course of such trade or business, receives from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan,
shall make the return described in subsection (b) with respect to each individual from whom such interest was received at such time as the Secretary may provide.
A return is described in this subsection if such return—
is in such form as the Secretary may prescribe, and
contains—
the amount of such interest received for the calendar year,
the amount of outstanding principal on the specified passenger vehicle loan as of the beginning of such calendar year,
the date of the origination of such loan,
the year, make, and model of the applicable passenger vehicle which secures such loan (or such other description of such vehicle as the Secretary may prescribe), and
such other information as the Secretary may prescribe.
the name, address, and phone number of the information contact of the person required to make such return, and
the information described in subparagraphs (B), (C), (D), and (E) of subsection (b)(2) with respect to such individual (and such information as is described in subsection (b)(2)(F) with respect to such individual as the Secretary may provide for purpoeses of this subsection).
The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
The term specified passenger vehicle loan
means the indebtedness described in section 163(h)(4)(B) with respect to any applicable passenger vehicle.
Section 56(e)(1)(B) is amended by striking section 163(h)(4)
and inserting section 163(h)(5)
.
The amendments made by this section shall apply to indebtedness incurred after December 31, 2024.
Section 45F(a)(1) is amended by striking 25 percent
and inserting 40 percent (50 percent in the case of an eligible small business)
.
Subsection (b) of section 45F is amended to read as follows:
In the case of any taxable year beginning after 2026, the $500,0000 and $600,000 amounts in paragraph (1) shall be increased by an amount equal to—
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2025
for calendar year 2016
in subparagraph (A)(ii) thereof.
Section 45F(c) is amended by adding at the end the following new paragraph:
eligible small businessmeans a business that meets the gross receipts test of section 448(c), determined—
5-taxable-yearfor
3-taxable-yearin paragraph (1) thereof, and
5-yearfor
3-yeareach place such term appears in paragraph (3)(A) thereof.
, or under a contract with an intermediate entity that contracts with one or more qualified child care facilities to provide such child care servicesbefore the period at the end.
Section 45F(c)(2) is amended by adding at the end the following new subparagraph:
Section 45F is amended by adding at the end the following new subsection:
The amendments made by this section shall apply to amounts paid or incurred after December 31, 2025.
Section 45S is amended—
in subsection (a)—
For purposes of section 38, in the case of an eligible employer, the paid family and medical leave credit is an amount equal to either of the following (as elected by such employer):
The applicable percentage of the amount of wages paid to qualifying employees with respect to any period in which such employees are on family and medical leave.
If such employer has an insurance policy with regards to the provision of paid family and medical leave which is in force during the taxable year, the applicable percentage of the total amount of premiums paid or incurred by such employer during such taxable year with respect to such insurance policy.
by adding at the end the following:
For purposes of determining the applicable percentage with respect to paragraph (1)(B), the rate of payment under the insurance policy shall be determined without regard to whether any qualifying employees were on family and medical leave during the taxable year.
in subsection (b)(1), by striking credit allowed
and inserting wages taken into account
,
in subsection (c), by striking paragraphs (3) and (4) and inserting the following:
Except as provided in subparagraph (B), all persons which are treated as a single employer under subsections (b) and (c) of section 414 shall be treated as a single employer.
Subparagraph (A) shall not apply to any person who establishes to the satisfaction of the Secretary that such person has a substantial and legitimate business reason for failing to provide a written policy described in paragraph (1) or (2).
For purposes of clause (i), the term substantial and legitimate business reason shall not include the operation of a separate line of business, the rate of wages or category of jobs for employees (or any similar basis), or the application of State or local laws relating to family and medical leave, but may include the grouping of employees of a common law employer.
For purposes of this section, any leave which is paid by a State or local government or required by State or local law—
in subsection (d)—
(or, at the election of the employer, for not less than 6 months)after
1 year or more, and
, as determined on an annualized basis (pro-rata for part-time employees),after
compensation, and
by striking the period at the end and inserting , and
, and
by adding at the end the following:
is customarily employed for not less than 20 hours per week.
by striking subsection (i).
Section 280C(a) is amended—
by striking 45S(a)
and inserting 45S(a)(1)(A)
, and
by inserting after the first sentence the following: No deduction shall be allowed for that portion of the premiums paid or incurred for the taxable year which is equal to that portion of the paid family and medical leave credit which is determined for the taxable year under section 45S(a)(1)(B).
Each district office of the Small Business Administration and each resource partner of the Small Business Administration, including small business development centers described in section 21 of the Small Business Act (15 U.S.C. 648)), women's business centers described in section 29 of such Act (15 U.S.C. 656), each chapter of the Service Corps of Retired Executives described in section 8(b)(1)(B) of such Act (15 U.S.C. 637(b)(1)(B)), and Veteran Business Outreach Centers described in section 32 of such Act (15 U.S.C. 657b), shall conduct outreach to relevant parties regarding the paid family and medical leave credit under section 45S of the Internal Revenue Code of 1986, including through—
targeted communications, education, training, and technical assistance; and
the development of a written paid family leave policy, as described in paragraphs (1) and (2) of section 45S(c) of the Internal Revenue Code of 1986.
The Secretary of the Treasury (or the Secretary’s delegate) shall perform targeted outreach to employers and other relevant entities regarding the availability and requirements of the paid family and medical leave credit under section 45S of the Internal Revenue Code of 1986, including providing relevant information as part of Internal Revenue Service communications that are regularly issued to entities that provide payroll services, tax professionals, and small businesses.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Section 23(h) is amended to read as follows:
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2001
for calendar year 2016
in subparagraph (A)(ii) thereof.
In the case of the dollar amount in subsection (a)(4), paragraph (1) shall be applied—
by substituting 2025
for 2002
in the matter preceding subparagraph (A), and
by substituting calendar year 2024
for calendar year 2001
in subparagraph (B) thereof.
Section 23(c)(1) is amended by striking credit allowable under subsection (a)
and inserting portion of the credit allowable under subsection (a) which is allowed under this subpart
.
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
Section 23(d)(3) is amended—
in subparagraph (A), by inserting or Indian tribal government
after a State
, and
in subparagraph (B), by inserting or Indian tribal government
after such State
.
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
Subpart A of part IV of subchapter A of chapter 1 is amended by inserting after section 25E the following new section:
In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the aggregate amount of qualified contributions made by the taxpayer during the taxable year.
10 percent of the adjusted gross income of the taxpayer for the taxable year, or
$5,000.
The credit allowed under subsection (a) to any taxpayer for any taxable year shall not exceed the amount of the volume cap allocated by the Secretary to such taxpayer under subsection (g) with respect to qualified contributions made by the taxpayer during the taxable year.
For purposes of this section—
The term eligible student means an individual who—
is a member of a household with an income which is not greater than 300 percent of the area median gross income (as such term is used in section 42), and
is eligible to enroll in a public elementary or secondary school.
The term qualified contribution means a charitable contribution (as defined by section 170(c)) to a scholarship granting organization in the form of cash or marketable securities.
Tuition.
Curriculum and curricular materials.
Books or other instructional materials.
Online educational materials.
Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor is not related to the student and—
is licensed as a teacher in any State,
has taught at an eligible educational institution, or
is a subject matter expert in the relevant subject.
Fees for a nationally standardized norm-referenced achievement test, an advanced placement examination, or any examinations related to college or university admission.
Fees for dual enrollment in an institution of higher education.
Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies.
Such term shall include expenses for the purposes described in subparagraphs (A) through (H) in connection with a homeschool (whether treated as a homeschool or a private school for purposes of applicable State law). No amount paid to an elementary or secondary school shall be considered a qualified elementary or secondary education expense for the purposes of this section unless such school demonstrates that it maintains a policy whereby its admissions standards do not take into account whether the student seeking enrollment has a current individualized education plan, nor takes into account that the student requires equitable services for a learning disability, and if a student does have such an individualized education plan, the school abides by the plan’s terms and provides services outlined therein.
The term scholarship granting organization means any organization—
which—
is described in section 501(c)(3) and exempt from tax under section 501(a), and
is not a private foundation,
substantially all of the activities of which are providing scholarships for qualified elementary or secondary education expenses of eligible students,
meets the requirements of subsection (d), or
An organization meets the requirements of this subsection if—
such organization provides scholarships to 2 or more students, provided that not all such students attend the same school,
such organization does not provide scholarships for any expenses other than qualified elementary or secondary education expenses,
such organization provides a scholarship to eligible students with a priority for—
students awarded a scholarship the previous school year, and
after application of clause (i), any such students who have a sibling who was awarded a scholarship from such organization,
such organization does not earmark or set aside contributions for scholarships on behalf of any particular student,
such organization takes appropriate steps to verify the annual household income and family size of eligible students to whom it awards scholarships, and limits them to a member of a household for which the income does not exceed the amount established under subsection (c)(1)(A),
such organization—
obtains from an independent certified public accountant annual financial and compliance audits, and
certifies to the Secretary (at such time, and in such form and manner, as the Secretary may prescribe) that the audit described in clause (i) has been completed, and
no officer or board member of such organization has been convicted of a felony.
For purposes of paragraph (1)(E), review of all of the following (as applicable) shall be treated as satisfying the requirement to take appropriate steps to verify annual household income:
Income reporting statements for tax purposes or wage and income transcripts from the Internal Revenue Service.
Notarized income verification letter from employers.
Unemployment or workers compensation statements.
Budget letters regarding public assistance payments and Supplemental Nutrition Assistance Program (SNAP) payments including a list of household members.
For purposes of paragraph (1)(F), the term independent certified public accountant means, with respect to an organization, a certified public accountant who is not a person described in section 465(b)(3)(A) with respect to such organization or any employee of such organization.
A scholarship granting organization may not award a scholarship to any disqualified person.
For purposes of this paragraph, a disqualified person shall be determined pursuant to rules similar to the rules of section 4946.
Any qualified contribution for which a credit is allowed under this section shall not be taken into account as a charitable contribution for purposes of section 170.
If the credit allowable under subsection (a) for any taxable year exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section, section 23, and section 25D), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year.
No credit may be carried forward under this subsection to any taxable year following the fifth taxable year after the taxable year in which the credit arose. For purposes of the preceding sentence, credits shall be treated as used on a first-in first-out basis.
The volume cap applicable under this section shall be $5,000,000,000 for each of calendar years 2026 through 2029, and zero for calendar years thereafter. Such amount shall be allocated by the Secretary as provided in paragraph (2) to taxpayers with respect to qualified contributions made by such taxpayers, except that 10 percent of such amount shall be divided evenly among the States, and shall be available with respect to individuals residing in such States.
For purposes of applying the volume cap under this section, such volume cap for any calendar year shall be allocated by the Secretary on a first-come, first-serve basis, as determined based on the time (during such calendar year) at which the taxpayer made the qualified contribution with respect to which the allocation is made. The Secretary shall not make any allocation of volume cap for any calendar year after December 31 of such calendar year.
For purposes of this section, the Secretary shall develop a system to track the amount of qualified contributions made during the calendar year for which a credit may be claimed under this section, with such information to be updated in real time.
In the case of the calendar year after a high-use calendar year, the dollar amount otherwise in effect under paragraph (1) for such calendar year shall be equal to 105 percent of the dollar amount in effect for such high-use calendar year.
high-use calendar yearmeans any calendar year for which 90 percent or more of the volume cap in effect for such calendar year under paragraph (1) is allocated to taxpayers.
For purposes of this subsection, the term State
includes the District of Columbia.
Section 25(e)(1)(C) is amended by striking and 25D
and inserting 25D, and 25F
.
The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 25E the following new item:
Chapter 42 is amended by adding at the end the following new subchapter:
In the case of any scholarship granting organization (as defined in section 25F) which has been determined by the Secretary to have failed to satisfy the requirement under subsection (b) for any taxable year, any contribution made to such organization during the first taxable year beginning after the date of such determination shall not be treated as a qualified contribution (as defined in section 25F(c)(2)) for purposes of section 25F.
The requirement described in this subsection is that the amount of receipts of the scholarship granting organization for the taxable year which are distributed before the distribution deadline with respect to such receipts shall not be less than the required distribution amount with respect to such taxable year.
For purposes of this section—
The required distribution amount with respect to a taxable year is the amount equal to 100 percent of the total receipts of the scholarship granting organization for such taxable year—
reduced by the sum of such receipts that are retained for reasonable administrative expenses for the taxable year or are carried to the succeeding taxable year under subparagraph (C), and
increased by the amount of the carryover under subparagraph (C) from the preceding taxable year.
For purposes of subparagraph (A)(i), if the percentage of total receipts of a scholarship granting organization for a taxable year which are used for administrative purposes is equal to or less than 10 percent, such expenses shall be deemed to be reasonable for purposes of such subparagraph.
With respect to the amount of the total receipts of a scholarship granting organization with respect to any taxable year, an amount not greater than 15 percent of such amount may, at the election of such organization, be carried to the succeeding taxable year.
The term distribution includes amounts which are formally committed but not distributed. A formal commitment described in the preceding sentence may include contributions set aside for eligible students for more than one year.
The distribution deadline with respect to receipts for a taxable year is the first day of the third taxable year following the taxable year in which such receipts are received by the scholarship granting organization.
The table of subchapters for chapter 42 is amended by adding at the end the following new item:
The amendments made by this section shall apply to taxable years ending after December 31, 2025.
Any reference in this section to the term qualified higher education expense shall include a reference to the following expenses in connection with enrollment or attendance at, or for students enrolled at or attending, an elementary or secondary public, private, or religious school:
Tuition.
Curriculum and curricular materials.
Books or other instructional materials.
Online educational materials.
Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor is not related to the student and—
is licensed as a teacher in any State,
has taught at an eligible educational institution, or
is a subject matter expert in the relevant subject.
Fees for a nationally standardized norm-referenced achievement test, an advanced placement examination, or any examinations related to college or university admission.
Fees for dual enrollment in an institution of higher education.
Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies.
Such term shall include expenses for the purposes described in subparagraphs (A) through (H) in connection with a homeschool (whether treated as a homeschool or a private school for purposes of applicable State law).
Section 529(e)(3) is amended by adding at the end the following new subparagraph:
Section 529 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection:
The term qualified postsecondary credentialing expenses
means—
The term recognized postsecondary credential program
means any program to obtain a recognized postsecondary credential if—
such program is included on a State list prepared under section 122(d) of the Workforce Innovation and Opportunity Act (29 U.S.C. 3152(d)),
such program is listed in the WEAMS Public directory (or successor directory) maintained by the Department of Veterans Affairs,
The term recognized postsecondary credential
means—
any postsecondary employment credential that is industry recognized, including—
any postsecondary employment credential issued by a program that is accredited by the Institute for Credentialing Excellence, the National Commission on Certifying Agencies, or the American National Standards Institute,
any postsecondary employment credential that is included in the Credentialing Opportunities On-Line (COOL) directory of credentialing programs (or successor directory) maintained by the Department of Defense or by any branch of the Armed Services, and
any postsecondary employment credential identified for purposes of this clause by the Secretary, after consultation with the Secretary of Labor, as being industry recognized,
any certificate of completion of an apprenticeship that is registered and certified with the Secretary of Labor under the National Apprenticeship Act (29 U.S.C. 50),
any occupational or professional license issued or recognized by a State or the Federal Government (and any certification that satisfies a condition for obtaining such a license), and
any recognized postsecondary credential as defined in section 3 of the Workforce Innovation and Opportunity Act (29 U.S.C. 3102).
The amendments made by this section shall apply to distributions made after the date of the enactment of this Act.
Section 170(p) is amended—
by striking $300 ($600
and inserting $150 ($300
, and
by striking in 2021
and inserting after December 31, 2024, and before January 1, 2029
.
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
in the case of payments made before January 1, 2026,.
Section 127 is amended—
by redesignating subsection (d) as subsection (e), and
by inserting after subsection (c) the following new subsection:
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2025
for calendar year 2016
in subparagraph (A)(ii) thereof.
If any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50.
For purposes of applying section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116–260), section 301 of such Act shall be applied by substituting the date of the enactment of this section for the date of the enactment of this Act
each place it appears.
Subchapter F of chapter 1 is amended by adding at the end the following new part:
For purposes of this section—
MAGA accountmeans a trust created or organized in the United States for the exclusive benefit of an individual and which is designated (in such manner as the Secretary shall prescribe) at the time of the establishment of the trust as a MAGA account, but only if the written governing instrument creating the trust meets the following requirements:
The individual establishing the account shall provide to the trustee the social security number of such individual and of the account beneficiary.
before January 1, 2026,
unless the account beneficiary has not attained age 18, and
if such contribution would result in aggregate contributions for the taxable year exceeding the contribution limit specified in subsection (c)(1).
No distribution (other than a distribution of a qualified rollover contribution) will be allowed—
before the date on which the account beneficiary attains age 18, or
in the case of such an account the account beneficiary of which has not attained age 25, if the aggregate distributions from such account exceeds the amount that is ½ the cash equivalent value of the account on the date on which the account beneficiary attains age 18.
The account beneficiary has not attained age 8 on the date of the establishment of the account.
The trustee is a bank (as defined in section 408(n)) or another person who demonstrates to the satisfaction of the Secretary that the manner in which that person will administer the trust will be consistent with the requirements of this section or who has so demonstrated with respect to any individual retirement plan.
The interest of an individual in the balance of his account is nonforfeitable.
The assets of the trust shall not be commingled with other property except in a common trust fund or common investment fund.
No part of the trust funds will be invested in any asset other than eligible investments.
tracks a well-established index of United States equities (or which invests in an equivalent diversified portfolio of United States equities),
does not use leverage,
minimizes fees and expenses, and
meets such other criteria as the Secretary determines appropriate for purposes of this section.
The term account beneficiary
means the individual on whose behalf the MAGA account was established.
The contribution limit for any taxable year is $5,000.
The amount contributed to a MAGA account for purposes of paragraph (1) shall be determined without regard to—
a qualified rollover contribution,
any contribution from the Federal Government or any State, local, or tribal government, or
any contribution made through the program established under subsection (l).
In the case of any taxable year beginning in a calendar year after 2026, the $5,000 amount under paragraph (1) shall be increased by an amount equal to—
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2025
for calendar year 2016
in subparagraph (A)(ii) thereof.
If any increase under subparagraph (A) is not a multiple of $100, such amount shall be rounded to the next lower multiple of $100.
A distribution from a MAGA account of an amount allocable to the investment in the contract shall not be includible in the gross income of the distributee.
A distribution from a MAGA account of an amount allocable to income on the contract and which is used exclusively to pay for qualified expenses shall be includible in net capital gain of the distributee under section 1(h)(12).
qualified expensesmeans any of the following expenses paid or incurred for the benefit of the account beneficiary:
Qualified higher education expenses (as defined in section 529(e)(3)) determined without regard to section 529(c)(7).
Qualified post-secondary credentialing expenses (as defined in section 529(f)).
Paragraphs (2) and (3) shall not apply to any distribution which is a qualified rollover contribution.
Rules similar to the rules of section 223(f)(8) shall apply for purposes of this section.
For purposes of this section, a custodial account shall be treated as a trust under this section if—
the custodial account would, except for the fact that it is not a trust, constitute a trust which meets the requirements of subsection (b)(1), and
the assets of such account are held by a bank (as defined in section 408(n)) or another person who demonstrates, to the satisfaction of the Secretary, that the manner in which he will administer the account will be consistent with the requirements of this section.
For purposes of this title, in the case of a custodial account treated as a trust by reason of the preceding sentence, the person holding the assets of such account shall be treated as the trustee thereof.
Upon the date on which the account beneficiary attains age 31, a MAGA account shall cease to be a MAGA account and the amount in such account shall be treated as distributed for purposes of subsection (d).
In the case of any duplicate MAGA account of any account beneficiary other than a MAGA account which is established by the deposit through a qualified rollover contribution of the entire amount of another MAGA account of the account beneficiary—
such duplicate MAGA account shall cease to be a MAGA account and the amount in such account shall be treated as distributed for purposes of subsection (d), and
there is imposed an excise tax on the account beneficiary in an amount equal to so much of cash value of the account as is allocable to income on the contract.
In the case of an account terminated under subparagraph (A), the trustee shall deduct and withhold upon the amount to be distributed the amount in excess described in subparagraph (A)(ii).
The Secretary, upon determining that a duplicate account exists, shall provide a notice to the account beneficiary of such duplicate account (and the account custodian, in the case of a custodial account) and to each trustee of any MAGA account of the account beneficiary of such duplicate account which identifies each MAGA account of such beneficiary and the trustee of each such account.
duplicate accountmeans—
in the case of an account beneficiary for the benefit of whom an account was established by the Secretary under section 6434, any other MAGA account of such account beneficiary, or
in the case of any other account beneficiary, any MAGA account established after the first MAGA account established for the benefit of such account beneficiary.
For purposes of this section, rules similar to the rules applied to a qualified tuition program (as defined in section 529(b)) under section 72(e)(9) shall apply for purposes of determining the investment in the contract, except that such amount shall be determined without regard to any contribution which is described in subsection (c)(2).
The trustee of a MAGA account shall make such reports regarding such account to the Secretary and to the beneficiary of the account with respect to contributions, distributions, the amount of investment in the contract, and such other matters as the Secretary may require. The reports required by this subsection shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required.
the contribution is made by any person described in any paragraph of section 501(c) and exempt from taxation under section 501(a),
such accounts are selected on the basis of the location of the residence of the account beneficiaries, the school district in which such beneficiaries attend school, or another basis the Secretary determines appropriate, and
all individuals who are account beneficiaries of such an account who meet the selected criteria receive an equal portion of the contribution.
Section 1(h) is amended by adding at the end the following new paragraph:
For purposes of this subsection, the term net capital gain means the net capital gain (determined without regard to this paragraph) increased by the amount includible in net capital gain under this paragraph by reason of section 530A(d)(2).
Section 4973(a) is amended by striking or
at the end of paragraph (5), by inserting or
at the end of paragraph (6), and by inserting after paragraph (6) the following new paragraph:
a MAGA account (as defined in section 530A(b)),
Section 4973 is amended by adding at the end the following new subsection:
For purposes of this section, in the case of MAGA accounts (within the meaning of section 530A), the term excess contributions means the sum of—
the amount by which the amount contributed for the calendar year to such account (other than qualified rollover contributions (as defined in section 530A(e))) exceeds the contribution limit under section 530A(c)(1) (determined without regard to contributions described in section 530A(c)(2)), and
the amount determined under this subsection for the preceding calendar year, reduced by the excess (if any) of the maximum amount allowable as a contribution under section 530A(c)(1) (as so determined) for the calendar year over the amount contributed to the account for the calendar year (other than qualified rollover contributions (as so defined)).
Section 6103(l) is amended by adding at the end the following new paragraph:
Information necessary to identify the account holders in a particular class of beneficiaries identified by a donor as the intended recipients.
The name, address, and social security number of a beneficiary.
The account custodian and the address of such custodian.
The account number.
The routing number.
To the extent determined by the Secretary in regulations, such other return information as the Secretary determines necessary to ensure proper routing of funds
Return information disclosed under this paragraph may only be used to identify account holders in a particular class of beneficiaries or for the proper routing of funds and may not be redisclosed by the Secretary.
Section 6693(a)(2) is amended by striking and
at the end of subparagraph (E), by striking the period at the end of subparagraph (F) and inserting , and
, and by adding at the end the following new subparagraph:
The table of parts for subchapter F of chapter 1 is amended by adding at the end the following new item:
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
In the case of any eligible individual that the Secretary determines is not the account beneficiary of any MAGA account as of the qualifying date of such eligible individual, the Secretary shall establish an account for the benefit of such eligible individual.
For purposes of paragraph (1), the term qualifying date
means, with respect to an eligible individual, the first date on which a return of tax is filed by an individual with respect to whom such eligible individual is a qualifying child with respect to the taxable year to which such return relates.
In the case of any eligible individual for the benefit of whom the Secretary establishes an account under paragraph (1), the Secretary shall—
notify any individual with respect to whom such eligible individual is a qualifying child for the taxable year described in paragraph (2) of the establishment of such account, and
shall provide an opportunity to such individual to elect to decline the application of this subsection to such qualifying child.
the history of reliability and regulatory compliance of such trustee,
the customer service experience of such trustee,
the costs imposed by such trustee on the account or account beneficiary, and
to the extent practicable, the preferences of any individual described in paragraph (3)(A) with respect to such eligible individual.
For purposes of subsection (a), the term eligible individual means an individual—
who is born after December 31, 2024, and before January 1, 2029, and
who is a United States citizen at birth.
No credit shall be allowed under subsection (a) to a taxpayer unless such taxpayer includes on the return of tax for the taxable year—
such individual’s social security number,
if such individual is married, the social security number of such individual’s spouse, and
the social security number of the eligible individual with respect to whom such credit is allowed.
For purposes of paragraph (1), the term social security number
shall have the meaning given such term in section 24(h)(7).
The term qualifying child has the meaning given such term in section 152(c).
MAGA accountand
account beneficiaryhave the meaning given such terms in section 530A(b).
Part I of subchapter A of chapter 68 of subtitle F is amended by adding at the end the following new section:
if such excess is a result of negligence or disregard of the rules or regulations, there shall be imposed a penalty of $500, or
if such excess is a result of fraud, there shall be imposed a penalty of $1,000.
The terms negligence
and disregard
have the same meaning as when such terms are used in section 6662.
Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended by striking and
at the end of subparagraph (Y), by striking the period at the end of subparagraph (Z) and inserting , and
, and by inserting after subparagraph (Z) the following new subparagraph:
The table of sections for subchapter B of chapter 65 is amended by adding at the end the following new item:
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
by striking Exception.—Notwithstanding subsection (a)
and inserting the following:
by adding at the end the following new paragraph:
under individual health insurance coverage (other than coverage that consists solely of excepted benefits), or
under part A and B of title XVIII of the Social Security Act or part C of such title,
which meets the nondiscrimination requirements of subparagraph (C),
which meets the substantiation requirements of subparagraph (D), and
which meets the notice requirements of subparagraph (E).
An arrangement meets the requirements of this subparagraph if an employer offering such arrangement to an employee within a specified class of employee—
offers such arrangement to all employees within such specified class on the same terms, and
In the case of an employer who offers a group health plan provided through health insurance coverage in the small group market (that is subject to section 2701 of the Public Health Service Act) to all employees within such specified class, subclause (II) shall not apply to such group health plan.
Full-time employees.
Part-time employees.
Salaried employees.
Non-salaried employees.
Employees whose primary site of employment is in the same rating area.
Employees who are included in a unit of employees covered under a collective bargaining agreement to which the employer is subject (determined under rules similar to the rules of section 105(h)).
Employees who have not met a group health plan, or health insurance issuer offering group health insurance coverage, waiting period requirement that satisfies section 2708 of the Public Health Service Act.
Seasonal employees.
Employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3)).
Such other classes of employees as the Secretary may designate.
An employer may designate (in such manner as is prescribed by the Secretary) two or more of the classes described in the preceding subclauses as the specified class of employees to which the arrangement is offered for purposes of applying this subparagraph.
An employer may designate prospectively so much of a specified class of employees as are hired after a date set by the employer. Such subclass of employees shall be treated as the specified class for purposes of applying clause (i).
For purposes for clause (ii), any determination of full-time, part-time, or seasonal employment status shall be made under rules similar to the rules of section 105(h) or 4980H, whichever the employer elects for the plan year. Such election shall apply with respect to all employees of the employer for the plan year.
increases as additional dependents of the employee are covered under the arrangement, and
increases with respect to a participant as the age of the participant increases, but not in excess of an amount equal to 300 percent of the lowest maximum dollar amount with respect to such a participant determined without regard to age.
any requests made for payment or reimbursement of medical care under the arrangement and that the participant and any dependents remain so enrolled.
is sufficiently accurate and comprehensive to apprise the employee of such rights and obligations, and
is written in a manner calculated to be understood by the average employee eligible to participate.
In the case of an employee—
whose employer is first established fewer than 120 days before the beginning of the first plan year of the arrangement,
the requirements of this subparagraph shall be treated as met if the notice required under clause (i) is provided not later than the date the arrangement may take effect with respect to such employee.
Section 6051(a), as amended by the preceding provisions of this Act, is amended by striking and
at the end of paragraph (17), by striking the period at the end of paragraph (18) and inserting , and
, and by inserting after paragraph (18) the following new paragraph:
To the extent not inconsistent with the amendments made by this section—
no inference shall be made from such amendments with respect to the rules prescribed in the Federal Register on June 20, 2019, (84 Fed. Reg. 28888) relating to health reimbursement arrangements and other account-based group health plans, and
any reference to custom health option and individual care expense arrangements shall for purposes of such rules be treated as including a reference to individual coverage health reimbursement arrangements.
The amendments made by this section shall apply to plan years beginning after December 31, 2025.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
$100 multiplied by the number of months for which the employee is so enrolled during the first year in the credit period, and
such dollar amount, multiplied by
calendar year 2025for
calendar year 2016in subparagraph (A)(ii) thereof.
Section 38(b) is amended by striking plus
at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting , plus
, and by adding at the end the following new paragraph:
Section 38(c)(4)(B) is amended—
by redesignating clauses (x), (xi), and (xii) as clauses (xi), (xii), and (xiii), respectively, and
by inserting after clause (ix) the following new clause:
the credit determined under section 45BB,
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Section 223(c)(1)(B) is amended by striking and
at the end of clause (ii), by striking the period at the end of clause (iii) and inserting , and
, and by adding at the end the following new clause:
entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act by reason of section 226(a) of such Act.
Section 223(d)(2)(C)(iv) is amended by inserting and who is not an eligible individual
after who has attained the age specified in section 1811 of the Social Security Act
.
Section 223(f)(4)(C) is amended by striking Subparagraph (A)
and inserting Except in the case of an eligible individual, subparagraph (A)
Section 223(b)(7) is amended by inserting (other than an entitlement to benefits described in subsection (c)(1)(B)(iv))
after Social Security Act
.
The amendments made by this section shall apply to months beginning after December 31, 2025.
Section 223(c)(1) is amended by adding at the end the following new subparagraph:
A direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph (A)(ii).
For purposes of this subparagraph—
The term direct primary care service arrangement means, with respect to any individual, an arrangement under which such individual is provided medical care (as defined in section 213(d)) consisting solely of primary care services provided by primary care practitioners (as defined in section 1833(x)(2)(A) of the Social Security Act, determined without regard to clause (ii) thereof), if the sole compensation for such care is a fixed periodic fee.
With respect to any individual for any month, such term shall not include any arrangement if the aggregate fees for all direct primary care service arrangements (determined without regard to this subclause) with respect to such individual for such month exceed $150 (twice such dollar amount in the case of an individual with any direct primary care service arrangement (as so determined) that covers more than one individual).
For purposes of this subparagraph, the term primary care services shall not include—
procedures that require the use of general anesthesia,
prescription drugs (other than vaccines), and
laboratory services not typically administered in an ambulatory primary care setting.
The Secretary, after consultation with the Secretary of Health and Human Services, shall issue regulations or other guidance regarding the application of this clause.
Section 223(d)(2)(C) is amended by striking or
at the end of clause (iii), by striking the period at the end of clause (iv) and inserting , or
, and by adding at the end the following new clause:
Section 223(g)(1) is amended—
by inserting , (c)(1)(E)(ii)(II),
after (b)(2)
each place it appears, and
in subparagraph (B), by striking clause (ii)
in clause (i) and inserting clauses (ii) and (iii)
, by striking and
at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and
, and by inserting after clause (ii) the following new clause:
in the case of the dollar amount in subsection (c)(1)(E)(ii)(II) for taxable years beginning in calendar years after 2026, calendar year 2025
.
The amendments made by this section shall apply to months beginning after December 31, 2025.
Section 223(c)(2) is amended by adding at the end the following new subparagraph:
available as individual coverage through an Exchange established under section 1311 or 1321 of the Patient Protection and Affordable Care Act, and
described in subsection (d)(1)(A) or (e) of section 1302 of such Act.
The amendment made by this section shall apply to months beginning after December 31, 2025.
at a healthcare facility located at a facility owned or leased by the employer of the individual (or of the individual’s spouse), or
Drugs or biologicals other than a prescribed drug (as such term is defined in section 213(d)(3)).
Treatment for injuries occurring in the course of employment.
Preventive care for chronic conditions (as defined in clause (iv)).
Drug testing.
Hearing or vision screenings and related services.
For purposes of clause (i), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.
For purposes of this subparagraph, the term preventive care for chronic conditions means any item or service specified in the Appendix of Internal Revenue Service Notice 2019–45 which is prescribed to treat an individual diagnosed with the associated chronic condition specified in such Appendix for the purpose of preventing the exacerbation of such chronic condition or the development of a secondary condition, including any amendment, addition, removal, or other modification made by the Secretary (pursuant to the authority granted to the Secretary under paragraph (2)(C)) to the items or services specified in such Appendix subsequent to the date of publication of such Notice.
Section 223(d)(2)(A) is amended by adding at the end the following: For purposes of this subparagraph, amounts paid for qualified sports and fitness expenses shall be treated as paid for medical care.
.
Section 223(d)(2) is amended by adding at the end the following new subparagraph:
The term qualified sports and fitness expenses means amounts paid exclusively for the sole purpose of participating in a physical activity including—
for membership at a fitness facility, or
for participation or instruction in physical exercise or physical activity.
The aggregate amount treated as qualified sports and fitness expenses with respect to any taxpayer for any taxable year shall not exceed $500 ($1,000 in the case of a joint return or a head of household (as defined in section 2(b))).
For purposes of clause (i)(I), the term fitness facility means a facility—
which provides instruction in a program of physical exercise, offers facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serves as the site of such a program of a State or local government,
which is not a private club owned and operated by its members,
which does not offer golf, hunting, sailing, or riding facilities,
the health or fitness component of which is not incidental to its overall function and purpose, and
which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws.
videos, books, or similar materials,
one-on-one personal training.
Rules similar to the rules of section 213(d)(6) shall apply in the case of any program that includes physical exercise or physical activity and also other components. For purposes of the preceding sentence, travel and accommodations shall be treated as a separate component.
in the case of participation or instruction in physical exercise or physical activity, the amount paid constitutes payment for more than 1 occasion of such participation or instruction.
In the case of any taxable year beginning in a calendar year after 2026, each dollar amount in clause (ii)(I) shall be increased by an amount equal to—
such dollar amount, multiplied by
calendar year 2025for
calendar year 2016in subparagraph (A)(ii) thereof.
If any increase under the preceding sentence is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
In the case of individuals who are married to each other, if both spouses are eligible individuals and either spouse has family coverage under a high deductible health plan as of the first day of any month—
the limitation under paragraph (1) shall be applied by not taking into account any other high deductible health plan coverage of either spouse (and if such spouses both have family coverage under separate high deductible health plans, only one such coverage shall be taken into account),
such limitation (after application of clause (i)) shall be reduced by the aggregate amount paid to Archer MSAs of such spouses for the taxable year, and
such limitation (after application of clauses (i) and (ii)) shall be divided equally between such spouses unless they agree on a different division.
If both spouses referred to in subparagraph (A) have attained age 55 before the close of the taxable year, the limitation referred to in subparagraph (A)(iii) which is subject to division between the spouses shall include the additional contribution amounts determined under paragraph (3) for both spouses. In any other case, any additional contribution amount determined under paragraph (3) shall not be taken into account under subparagraph (A)(iii) and shall not be subject to division between the spouses.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Section 106(e)(2) is amended to read as follows:
For purposes of this subsection—
The term qualified HSA distribution means, with respect to any employee, a distribution from a health flexible spending arrangement or health reimbursement arrangement of such employee contributed directly to a health savings account of such employee if—
such distribution is made in connection with such employee establishing coverage under a high deductible health plan (as defined in section 223(c)(2)) if during the 4-year period preceding the date the employee so establishes coverage the employee was not covered under such a high deductible health plan, and
such arrangement is described in section 223(c)(1)(B)(v) with respect to any portion of the plan year remaining after such distribution is made, if such employee remains enrolled in such arrangement.
The aggregate amount of distributions from health flexible spending arrangements and health reimbursement arrangements of any employee which may be treated as qualified HSA distributions in connection with an establishment of coverage described in subparagraph (A)(i) shall not exceed the dollar amount in effect under section 125(i)(1) (twice such amount in the case of coverage which is described in section 223(b)(2)(B)).
Section 223(b)(4) is amended by striking and
at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting , and
, and by inserting after subparagraph (C) the following new subparagraph:
so much of any qualified HSA distribution (as defined in section 106(e)(2)) made to a health savings account of such individual during the taxable year as does not exceed the aggregate increases in the balance of the arrangement from which such distribution is made which occur during the portion of the plan year which precedes such distribution (other than any balance carried over to such plan year and determined without regard to any decrease in such balance during such portion of the plan year).
Section 223(c)(1)(B), as amended by this preceding provisions of this Act, is amended by striking and
at the end of clause (iii), by striking the period at the end of clause (iv) and inserting , and
, and by adding at the end the following new clause:
Section 6051(a), as amended by the preceding provisions of this Act, is amended by striking and
at the end of paragraph (18), by striking the period at the end of paragraph (19) and inserting , and
, and by inserting after paragraph (19) the following new paragraph:
the amount of any qualified HSA distribution (as defined in section 106(e)(2)) with respect to such employee.
Section 6051(a)(12) is amended by inserting (other than any qualified HSA distribution, as defined in section 106(e)(2))
before the comma at the end.
The amendments made by this section shall apply to distributions made after December 31, 2025.
Section 223(d)(2), as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph:
If a health savings account is established during the 60-day period beginning on the date that coverage of the account beneficiary under a high deductible health plan begins, then, solely for purposes of determining whether an amount paid is used for a qualified medical expense, such account shall be treated as having been established on the date that such coverage begins.
The amendment made by this section shall apply with respect to coverage beginning after December 31, 2025.
andat the end of clause (iv), by striking the period at the end of clause (v) and inserting
, and, and by adding at the end the following new clause:
The amendment made by this section shall apply to plan years beginning after December 31, 2025.
Section 223(b) is amended by adding at the end the following new paragraph:
The amount of the increase under subparagraph (A) (determined without regard to this subparagraph) shall be reduced (but not below zero) by the amount which bears the same ratio to the amount of such increase (as so determined) as—
the excess (if any) of—
the taxpayer’s adjusted gross income for such taxable year, over
$75,000 ($150,000 in the case of a joint return, if the eligible individual has family coverage), bears to
$25,000 ($50,000 in the case of a joint return, if the eligible individual has family coverage).
For purposes of the preceding sentence, adjusted gross income shall be determined in the same manner as under section 219(g)(3)(A), except determined without regard to any deduction allowed under this section.
Section 106(d)(1) is amended by inserting and section 223(b)(9)
after determined without regard to this subsection
.
by inserting , (b)(9)(A), (b)(9)(B)(i)(II),
before and (c)(2)(A)
each place it appears,
by striking clauses (ii) and (ii)
in paragraph (1)(B)(i) and inserting clauses (ii), (iii), and (iv)
,
by striking and
at the end of paragraph (1)(B)(ii),
by striking the period at the end of paragraph (1)(B)(iii) and inserting , and
, and
by inserting after paragraph (1)(B)(iii) the following new clause:
calendar year 2025.
The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2025.
The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 2026.
The Secretary of the Treasury and the Secretary of Health and Human Services may each prescribe such rules and other guidance as may be necessary or appropriate to carry out the amendments made by this part.
in paragraph (2)—
by striking January 1, 2027
each place it appears and inserting January 1, 2030
, and
in subparagraph (B)—
January 1, 2028and inserting
January 1, 2031, and
pre-January 1, 2027 basisand inserting
pre-January 1, 2030 basis,
January 1, 2027and inserting
January 1, 2030, and
in paragraph (6)—
in subparagraph (A)—
by inserting in the case of property acquired by the taxpayer before January 20, 2025,
after Except as otherwise provided in this paragraph
, and
by striking and
at the end of clause (iv), by striking the period at the end of clause (v) and inserting , and
, and by adding at the end the following new clause:
in subparagraph (B)—
by striking In the case of property described
and inserting In the case of property acquired by the taxpayer before January 20, 2025 and described
, and
by striking and
at the end of clause (iv), by striking the period at the end of clause (v) and inserting , and
, and by adding at the end the following new clause:
in subparagraph (C), by inserting and
at the end of clause (iii), by striking clauses (iv) and (v), and by adding at the end the following new clause:
by adding at the end the following new subparagraph:
In the case of property acquired by the taxpayer after January 19, 2025 and placed in service after such date and before January 1, 2030 (January 1, 2031, in the case of property described in subparagraph (B) or (C) of paragraph (2)), the term applicable percentage
means 100 percent.
Section 460(c)(6)(B) is amended by striking which
and all that follows through the period and inserting which has a recovery period of 7 years or less.
.
Section 174 is amended by adding at the end the following new subsection:
In the case of any domestic research or experimental expenditures (as defined in section 174A(b)), this section shall not apply to such expenditures paid or incurred in taxable years beginning after December 31, 2024, and before January 1, 2030.
Part VI of subchapter B of chapter 1 is amended by inserting after section 174 the following new section:
Notwithstanding section 263, there shall be allowed as a deduction any domestic research or experimental expenditures which are paid or incurred by the taxpayer during the taxable year.
For purposes of this section, the term domestic research or experimental expenditures
means research or experimental expenditures paid or incurred by the taxpayer in connection with the taxpayer’s trade or business other than such expenditures which are attributable to foreign research (within the meaning of section 41(d)(4)(F)).
At the election of the taxpayer, made in accordance with regulations or other guidance provided by the Secretary, in the case of domestic research or experimental expenditures which would (but for subsection (a)) be chargeable to capital account but not chargeable to property of a character which is subject to the allowance under section 167 (relating to allowance for depreciation, etc.) or section 611 (relating to allowance for depletion), subsection (a) shall not apply and the taxpayer shall—
charge such expenditures to capital account, and
The election provided by paragraph (1) may be made for any taxable year, but only if made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof). The method so elected, and the period selected by the taxpayer, shall be adhered to in computing taxable income for the taxable year for which the election is made and for all subsequent taxable years unless, with the approval of the Secretary, a change to a different method (or to a different period) is authorized with respect to part or all of such expenditures. The election shall not apply to any expenditure paid or incurred during any taxable year before the taxable year for which the taxpayer makes the election.
This section shall not apply to any expenditure for the acquisition or improvement of land, or for the acquisition or improvement of property to be used in connection with the research or experimentation and of a character which is subject to the allowance under section 167 (relating to allowance for depreciation, etc.) or section 611 (relating to allowance for depletion); but for purposes of this section allowances under section 167, and allowances under section 611, shall be considered as expenditures.
This section shall not apply to any expenditure paid or incurred for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral (including oil and gas).
For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.
This section shall not apply to amounts paid or incurred in taxable years beginning after December 31, 2029.
In the case of a taxpayer’s first taxable year beginning after December 31, 2029, paragraph (1) (and the corresponding application of section 174) shall be treated as a change in method of accounting for purposes of section 481 and—
such change shall be treated as initiated by the taxpayer,
such change shall be treated as made with the consent of the Secretary, and
such change shall be applied only on a cut-off basis for any domestic research or experimental expenditures paid or incurred in taxable years beginning after December 31, 2029, and no adjustment under section 481(a) shall be made.
Section 174(d) is amended by inserting or reduction to amount realized
after no deduction
.
Section 41(d)(1)(A) is amended by inserting or domestic research or experimental expenditures under section 174A
after section 174
.
Section 280C(c) is amended—
in paragraph (1)(B)—
by striking a deduction
and inserting an amortization deduction
, and
by inserting under section 174
after basic research expenses
, and
in paragraph (2)(A)(i), by striking paragraph (1)
and inserting paragraphs (1) and (4)
.
by striking 174(a)
each place it appears and inserting 174A(a)
, and
by adding at the end of subparagraph (A) the following new flush sentence:
Section 59(e)(2)(B) is amended by striking section 174(a) (relating to research and experimental expenditures)
and inserting section 174A(a) (relating to temporary rules for domestic research and experimental expenditures)
.
Section 144(a)(4)(C)(iv) is amended by inserting or 174A(a)
after 174(a)
.
Section 195(c)(1) is amended by striking or 174
in the last sentence and inserting 174, or 174A
.
Section 263(a)(1)(B) is amended by inserting or 174A
after 174
.
Section 263A(c)(2) is amended by inserting or 174A
after 174
.
Section 543(d)(4)(A)(i) is amended by inserting 174A,
after 174,
.
Section 864(g)(2) is amended in the last sentence—
by striking treated as deferred expenses under subsection (b) of section 174
and inserting allowed as an amortization deduction under section 174(a) or section 174A(c),
, and
by striking such subsection
and inserting such section (as the case may be)
.
Section 1016(a)(14) is amended by striking deductions as deferred expenses under section 174(b)(1) (relating to research and experimental expenditures)
and inserting deductions under section 174 or 174A(c)
.
Section 1202(e)(2)(B) is amended by striking research and experimental expenditures under section 174
and inserting specified research or experimental expenditures under section 174 or domestic research or experimental expenditures under section 174A
.
The table of sections for part VI of subchapter B of chapter 1 is amended by inserting after the item relating to section 174 the following new item:
Except as otherwise provided in this subsection, the amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2024.
The amendment made by subsection (c) shall apply to property disposed, retired, or abandoned after May 12, 2025.
The amendments made by subparagraphs (B) and (C) of subsection (d)(1) shall apply to taxable years beginning after December 31, 2024.
The Secretary of the Treasury may prescribe such rules as are necessary or appropriate to provide for the application of the amendments made by this section in the case of any taxable year of less than 12 months that begins after December 31, 2024, and ends before the date of the enactment of this Act.
such change shall be treated as initiated by the taxpayer,
such change shall be treated as made with the consent of the Secretary, and
such change shall be applied only on a cut-off basis for any research or experimental expenditures paid or incurred in taxable years beginning after December 31, 2024, and no adjustments under section 481(a) shall be made.
The amendments made by subparagraphs (B) and (C) of subsection (d)(1) shall not be construed to create any inference with respect to the proper application of section 280C(c) of the Internal Revenue Code of 1986 with respect to taxable years beginning before January 1, 2025.
beginning before January 1, 2022and inserting
beginning after December 31, 2024 and before January 1, 2030.
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
Section 250(a) is amended by striking paragraph (3).
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Section 59A(b) is amended by striking paragraph (2) and by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively.
Except as provided in paragraphs (2) and (3)and inserting
Except as provided in paragraph (2).
Section 59A(b)(2), as redesignated by subsection (a)(2), is amended by striking the percentage otherwise in effect under paragraphs (1)(A) and (2)(A) shall each be increased
and inserting the percentages otherwise in effect under paragraph (1)(A) shall be increased
.
Section 59A(e)(1)(C) is amended by striking in the case of a taxpayer described in subsection (b)(3)(B)
and inserting in the case of a taxpayer described in subsection (b)(2)(B)
.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
the adjusted basis of the qualified production property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year.
For purposes of this subsection—
The term qualified production property
means that portion of any nonresidential real property—
to which this section applies,
which is used by the taxpayer as an integral part of a qualified production activity,
which is placed in service in the United States or any possession of the United States,
the original use of which commences with the taxpayer,
the construction of which begins after January 19, 2025, and before January 1, 2029,
with respect to which the taxpayer has elected the application of this subsection, and
which is placed in service before January 1, 2033.
whether such property is acquired before the period described in subparagraph (A)(v), such property shall be treated as acquired not later than the date on which the taxpayer enters into a written binding contract for such acquisition, and
whether such property is acquired after such period, such property shall be treated as acquired not earlier than such date.
qualified production propertyshall not include that portion of any nonresidential real property which is used for offices, administrative services, lodging, parking, sales activities, research activities, software engineering activities, or other functions unrelated to manufacturing, production, or refining of tangible personal property.
qualified production activitymeans the manufacturing, production, or refining of a qualified product. The activities of any taxpayer do not constitute manufacturing, production, or refining of a qualified product unless the activities of such taxpayer result in a substantial transformation of the property comprising the product.
The term production
shall not include activities other than agricultural production and chemical production.
qualified productmeans any tangible personal property.
For purposes of subparagraph (A)(iv), rules similar to the rules of subsection (k)(2)(E)(iii) shall apply.
qualified production propertyshall not include any property to which subsection (k), (l), or (m) applies. For purposes of subsections (k)(7), (l)(3)(D), and (m)(2)(B)(iii), qualified production property to which this subsection applies shall be treated as a separate class of property.
The term qualified production property
shall not include any property to which the alternative depreciation system under subsection (g) applies. For purposes of subsection (g)(7)(A), qualified production property to which this subsection applies shall be treated as separate nonresidential real property.
section 1245 shall be applied—
by treating such property as having been disposed of by the taxpayer as of the first time such property is so used in a productive use not described in paragraph (2)(A)(ii), and
by treating the amount described in subparagraph (B) of section 1245(a)(1) with respect to such disposition as being not less than the amount described in subparagraph (A) of such section, and
the basis of the taxpayer in such property, and the taxpayer’s allowance for depreciation with respect to such property, shall be appropriately adjusted to take into account amounts recognized by reason of subparagraph (A).
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or other guidance—
regarding what constitutes a substantial transformation of property, and
providing for the application of paragraph (5) with respect to a change in use described in such paragraph by a transferee following a fully or partially tax free transfer of qualified production property.
Section 1245(a)(3) is amended by striking or
at the end of subparagraph (E), by striking the period at the end of subparagraph (F) and inserting , or
, and by adding at the end the following new subparagraph:
The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.
by striking communities.—The term
and inserting the following:
by adding at the end the following:
70 percentfor
80 percenteach place it appears.
The term low-income community
shall not include any population census tract if—
in the case of a tract not located within a metropolitan area, the median family income for such tract is at least 125 percent of statewide median family income, or
in the case of a tract located within a metropolitan area, the median family income for such tract is at least 125 percent of the metropolitan area median family income.
Of the low-income communities within a State, the Secretary may designate under this subsection not more than 25 percent as qualified opportunity zones, of which at least the lesser of the following shall be qualified opportunity zones which are comprised entirely of a rural area:
For purposes of this paragraph, the applicable percentage shall be, for any calendar year during which a designation is made, the greater of—
33 percent, or
the percentage of the United States population living within a rural area for the preceding calendar year.
rural areahas the meaning given such term by section 343(a)(13)(A) of the Consolidated Farm and Rural Development Act.
A designation as a qualified opportunity zone under this subsection shall remain in effect for the period beginning on January 1, 2027, and ending on December 31, 2033.
Subsection (e) shall not apply to designations made under this subsection.
Section 1400Z–2(a)(2)(B) is amended by striking December 31, 2026
and inserting December 31, 2033
.
Section 1400Z–2(b)(1)(B) is amended to read as follows:
December 31, 2026, in the case of an amount invested before January 1, 2027, and
December 31, 2033, in the case of an amount invested after December 31, 2026, and before January 1, 2034.
Section 1400Z–1(f) is amended—
by striking and ending
and all that follows and inserting the following: and ending on December 31, 2026.
, and
by striking A designation
and inserting Except as provided in subsection (g)(4), a designation
.
clauses (iii) and (iv) shall not apply, and
for any such investment held by the taxpayer for at least 5 years, the basis of such adjustment shall be increased by an amount equal to 10 percent of the amount of gain deferred by reason of subsection (a)(1)(A).
30 percentfor
10 percentin the case of an investment in a qualified rural opportunity fund.
For purposes of clause (vi), a qualified rural opportunity fund
means a qualified opportunity fund that holds at least 90 percent of its assets in qualified opportunity zone property which—
is qualified opportunity zone stock, or a qualified opportunity zone partnership interest, in a qualified opportunity zone business in which substantially all of the tangible property owned or leased is qualified opportunity zone business property described in subsection (d)(3)(A)(i) and substantially all the use of which is in a qualified opportunity zone comprised entirely of a rural area.
For purposes of the preceding sentence, property held in the fund shall be measured under rules similar to the rules of subsection (d)(1).
Section 1400Z–2(a) is amended by adding at the end the following new paragraph:
the taxpayer may elect the application of paragraph (1) with respect to so much of ordinary income as does not exceed $10,000 (reduced by the amount of any income with respect to which an election pursuant to this paragraph has previously been made), and
subsection (b)(2)(B) shall not apply to the investment with respect to such election.
Section 1400Z–2(d)(2)(D)(ii) is amended by inserting (50 percent of such adjusted basis in the case of property in a qualified opportunity zone comprised entirely of a rural area)
after the adjusted basis of such property
.
Subpart A of part III of subchapter A of chapter 61 is amended by inserting after section 6039J the following new sections:
Every qualified opportunity fund shall file an annual return (at such time and in such manner as the Secretary may prescribe) containing the information described in subsection (b).
The information described in this subsection is—
the name, address, and taxpayer identification number of the qualified opportunity fund,
whether the qualified opportunity fund is organized as a corporation or a partnership,
the value of the total assets held by the qualified opportunity fund as of each date described in section 1400Z–2(d)(1),
the value of all qualified opportunity zone property held by the qualified opportunity fund on each such date,
with respect to each investment held by the qualified opportunity fund in qualified opportunity zone stock or a qualified opportunity zone partnership interest—
the name, address, and taxpayer identification number of the corporation in which such stock is held or the partnership in which such interest is held, as the case may be,
each North American Industry Classification System (NAICS) code that applies to the trades or businesses conducted by such corporation or partnership,
the population census tracts in which the qualified opportunity zone business property of such corporation or partnership is located,
the amount of the investment in such stock or partnership interest as of each date described in section 1400Z–2(d)(1),
the value of tangible property held by such corporation or partnership on each such date which is owned by such corporation or partnership,
the value of tangible property held by such corporation or partnership on each such date which is leased by such corporation or partnership,
the approximate number of residential units (if any) for any real property held by such corporation or partnership, and
the approximate average monthly number of full-time equivalent employees of such corporation or partnership for the year (within numerical ranges identified by the Secretary) or such other indication of the employment impact of such corporation or partnership as determined appropriate by the Secretary,
with respect to the items of qualified opportunity zone business property held by the qualified opportunity fund—
the North American Industry Classification System (NAICS) code that applies to the trades or businesses in which such property is held,
the population census tract in which the property is located,
whether the property is owned or leased,
the aggregate value of the items of qualified opportunity zone property held by the qualified opportunity fund as of each date described in section 1400Z–2(d)(1), and
in the case of real property, number of residential units (if any),
the approximate average monthly number of full-time equivalent employees for the year of the trades or businesses of the qualified opportunity fund in which qualified opportunity zone business property is held (within numerical ranges identified by the Secretary) or such other indication of the employment impact of such trades or businesses as determined appropriate by the Secretary,
with respect to each person who disposed of an investment in the qualified opportunity fund during the year—
the name and taxpayer identification number of such person,
the date or dates on which the investment disposed was acquired, and
the date or dates on which any such investment was disposed and the amount of the investment disposed, and
such other information as the Secretary may require.
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return by reason of subsection (b)(8) a written statement showing—
the name, address and phone number of the information contact of the person required to make such return, and
the information required to be shown on such return by reason of subsection (b)(8) with respect to the person whose name is required to be so set forth.
For purposes of this section—
Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter.
The term full-time equivalent employees
means, with respect to any month, the sum of—
the number of full-time employees (as defined in section 4980H(c)(4)) for the month, plus
the number of employees determined (under rules similar to the rules of section 4980H(c)(2)(E)) by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 120.
by substituting qualified rural opportunity
for qualified opportunity
each place it appears,
by substituting section 1400Z–2(b)(2)(B)(vii)
for section 1400Z–2(d)(1)
each place it appears, and
Every applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in subsection (b) a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such qualified opportunity fund to meet the requirements of section 6039K(b)(5).
For purposes of subsection (a), the term applicable qualified opportunity zone business
means any qualified opportunity zone business—
which is a trade or business of a qualified opportunity fund,
in which a qualified opportunity fund holds qualified opportunity zone stock, or
in which a qualified opportunity fund holds a qualified opportunity zone partnership interest.
Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter.
by substituting qualified rural opportunity
for qualified opportunity
each place it appears, and
by treating any reference (after the application of paragraph (1)) to qualified rural opportunity zone stock, a qualified rural opportunity zone partnership interest, or a qualified rural opportunity zone business as stock, an interest, or a business, respectively, described in (I) or (II), as the case may be, of section 1400Z–2(b)(2)(B)(vii).
Part II of subchapter B of chapter 68 is amended by inserting after section 6725 the following new section:
In the case of any person required to file a return under section 6039K fails to file a complete and correct return under such section in the time and in the manner prescribed therefor, such person shall pay a penalty of $500 for each day during which such failure continues.
The maximum penalty under this section on failures with respect to any 1 return shall not exceed $10,000.
In the case of any failure described in subsection (a) with respect to a fund the gross assets of which (determined on the last day of the taxable year) are in excess of $10,000,000, paragraph (1) shall be applied by substituting $50,000
for $10,000
.
If a failure described in subsection (a) is due to intentional disregard, then—
subsection (a) shall be applied by substituting $2,500
for $500
,
subsection (b)(1) shall be applied by substituting $50,000
for $10,000
, and
subsection (b)(2) shall be applied by substituting $250,000
for $50,000
.
In the case of any failure relating to a return required to be filed in a calendar year beginning after 2025, each of the dollar amounts in subsections (a), (b), and (c) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting calendar year 2024
for calendar year 2016
in subparagraph (A)(ii) thereof.
If the $500 dollar amount in subsection (a) and (c)(1) or the $2,500 amount in subsection (c)(1), after being increased under paragraph (1), is not a multiple of $10, such dollar amount shall be rounded to the next lowest multiple of $10.
If the $10,000,000 dollar amount in subsection (b)(2), after being increased under paragraph (1), is not a multiple of $10,000, such dollar amount shall be rounded to the next lowest multiple of $10,000.
If any dollar amount in subsection (b) or (c) (other than any amount to which subparagraph (A) or (B) applies), after being increased under paragraph (1), is not a multiple of $1,000, such dollar amount shall be rounded to the next lowest multiple of $1,000.
Section 6724(d)(2) is amended—
by striking or
at the end of subparagraph (KK),
by striking the period at the end of the subparagraph (LL) and inserting a comma, and
by inserting after subparagraph (LL) the following new subparagraphs:
section 6039K(c) (relating to disposition of qualified opportunity fund investments), or
section 6039L (relating to information required from certain qualified opportunity zone businesses and qualified rural opportunity zone businesses).
Section 6011(e) is amended by adding at the end the following new paragraph:
Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund shall be filed on magnetic media or other machine-readable form.
The table of sections for subpart A of part III of subchapter A of chapter 61 is amended by inserting after the item relating to section 6039J the following new items:
The table of sections for part II of subchapter B of chapter 68 is amended by inserting after the item relating to section 6725 the following new item:
The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act.
As soon as practical after the date of the enactment of this Act, and annually thereafter, the Secretary of the Treasury, or the Secretary’s delegate (referred to in this section as the Secretary
), in consultation with the Director of the Bureau of the Census and such other agencies as the Secretary determines appropriate, shall make publicly available a report on qualified opportunity funds.
The report required under paragraph (1) shall include, to the extent available, the following information:
The number of qualified opportunity funds.
The aggregate dollar amount of assets held in qualified opportunity funds.
The aggregate dollar amount of investments made by qualified opportunity funds in qualified opportunity fund property, stated separately for each North American Industry Classification System (NAICS) code.
The percentage of population census tracts designated as qualified opportunity zones that have received qualified opportunity fund investments.
For each population census tract designated as a qualified opportunity zone, the approximate average monthly number of full-time equivalent employees of the qualified opportunity zone businesses in such qualified opportunity zone for the preceding 12-month period (within numerical ranges identified by the Secretary) or such other indication of the employment impact of such qualified opportunity fund businesses as determined appropriate by the Secretary.
The percentage of the total amount of investments made by qualified opportunity funds in—
qualified opportunity zone property which is real property; and
other qualified opportunity zone property.
For each population census tract, the aggregate approximate number of residential units resulting from investments made by qualified opportunity funds in real property.
The aggregate dollar amount of investments made by qualified opportunity funds in each population census tract.
Beginning with the report submitted under paragraph (1) for the 6th year after the date of the enactment of this Act, the Secretary shall include in such report the impacts and outcomes of a designation of a population census tract as a qualified opportunity zone as measured by economic indicators, such as job creation, poverty reduction, new business starts, and other metrics as determined by the Secretary.
In the case of any report submitted under paragraph (1) in the 6th year or the 11th year after the date of the enactment of this Act, the Secretary shall include the following information:
For population census tracts designated as a qualified opportunity zone, a comparison (based on aggregate information) of the factors listed in clause (iii) between the 5-year period ending on the date of the enactment of Public Law 115–97 and the most recent 5-year period for which data is available.
For population census tracts designated as a qualified opportunity zone, a comparison (based on aggregate information) of the factors listed in clause (iii) for the most recent 5-year period for which data is available between such population census tracts and a similar population census tracts that were not designated as a qualified opportunity zone.
For purposes of clause (i), the Secretary may combine population census tracts into such groups as the Secretary determines appropriate for purposes of making comparisons.
The factors listed in this clause are the following:
The unemployment rate.
The number of persons working in the population census tract, including the percentage of such persons who were not residents in the population census tract in the preceding year.
Individual, family, and household poverty rates.
Median family income of residents of the population census tract.
Demographic information on residents of the population census tract, including age, income, education, race, and employment.
The average percentage of income of residents of the population census tract spent on rent annually.
The number of residences in the population census tract.
The rate of home ownership in the population census tract.
The average value of residential property in the population census tract.
The number of affordable housing units in the population census tract.
The number and percentage of residents in the population census tract that were not employed for the preceding year.
The number of new business starts in the population census tract.
The distribution of employees in the population census tract by North American Industry Classification System (NAICS) code.
In making reports required under this subsection, the Secretary—
shall establish appropriate procedures to ensure that any amounts reported do not disclose taxpayer return information that can be associated with any particular taxpayer or competitive or proprietary information, and
if necessary to protect taxpayer return information, may combine information required with respect to individual population census tracts into larger geographic areas.
Any term used in this subsection which is also used in subchapter Z of chapter 1 of the Internal Revenue Code of 1986 shall have the meaning given such term under such subchapter.
The Secretary shall make publicly available, with respect to qualified rural opportunity funds, separate reports as required under this subsection, applied—
by substituting qualified rural opportunity
for qualified opportunity
each place it appears,
by substituting a reference to this Act for Public Law 115–97
, and
by treating any reference (after the application of subparagraph (A)) to qualified rural opportunity zone stock, qualified rural opportunity zone partnership interest, qualified rural opportunity zone business, or qualified opportunity zone business property as stock, interest, business, or property, respectively, described in (I) or (II), as the case may be, of section 1400Z–2(b)(2)(B)(vii) of the Internal Revenue Code of 1986.
in paragraph (1), by striking $1,000,000
and inserting $2,500,000
, and
in paragraph (2), by striking $2,500,000
and inserting $4,000,000
.
Section 179(b)(6)(A) is amended—
by inserting (2025 in the case of the dollar amounts in paragraphs (1) and (2))
after In the case of any taxable year beginning after 2018
, and
in clause (ii), by striking determined by substituting
and inserting calendar year 2017
for calendar year 2016
in subparagraph (A)(ii) thereof.
calendar year 2024for
calendar year 2016, and
calendar year 2017for
calendar year 2016.
the aggregate number of such transactions exceeds 200.
Section 3406(b) is amended by adding at the end the following new paragraph:
Any payment in settlement of a third party network transaction required to be shown on a return required under section 6050W which is made during any calendar year shall be treated as a reportable payment only if—
the aggregate number of transactions with respect to the participating payee during such calendar year exceeds the number of transactions specified in section 6050W(e)(2), and
the aggregate amount of transactions with respect to the participating payee during such calendar year exceeds the dollar amount specified in section 6050W(e)(1) at the time of such payment.
Subparagraph (A) shall not apply with respect to payments to any participating payee during any calendar year if one or more payments in settlement of third party network transactions made by the payor to the participating payee during the preceding calendar year were reportable payments.
The amendment made by this subsection shall apply to calendar years beginning after December 31, 2024.
Section 6041(a) is amended by striking $600
and inserting $2,000
.
Section 6041 is amended by adding at the end the following new subsection:
In the case of any calendar year after 2026, the dollar amount in subsection (a) shall be increased by an amount equal to—
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting calendar year 2025
for calendar year 2016
in subparagraph (A)(ii) thereof.
If any increase under the preceding sentence is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100.
is $600 or moreand inserting
equals or exceeds the dollar amount in effect for such calendar year under section 6041(a).
Section 3406(b)(6) is amended—
by striking $600
in subparagraph (A) and inserting the dollar amount in effect for such calendar year under section 6041(a)
, and
by striking only where aggregate for calendar year is $600 or more
in the heading and inserting only if in excess of threshold
.
The heading of section 6041(a) is amended by striking of $600 or more
and inserting exceeding threshold
.
Section 6041(a) is amended by striking taxable year
and inserting calendar year
.
The amendments made by this section shall apply to services performed after the date of the enactment of this Act.
any bank or savings association the deposits of which are insured under the Federal Deposit Insurance Act (12 U.S.C. 1811 et seq.),
any entity wholly owned, directly or indirectly, by a company that is treated as a bank holding company for purposes of section 8 of the International Banking Act of 1978 (12 U.S.C. 3106) if—
such entity is organized, incorporated, or established under the laws of the United States or any State of the United States, and
the principal place of business of such entity is in the United States (including any territory of the United States),
any entity wholly owned, directly or indirectly, by a company that is considered an insurance holding company under the laws of any State if such entity satisfies the requirements described in subparagraphs (A) and (B) of paragraph (3), and
with respect to interest received on a qualified real estate loan secured by real estate described in subsection (c)(3)(A), any federally chartered instrumentality of the United States established under section 8.1(a) of the Farm Credit Act of 1971 (12 U.S.C. 2279aa-1(a)).
For purposes of this section—
rural or agricultural real estate, or
made to a person other than a specified foreign entity (as defined in section 7701(a)(51)), and
made after the date of the enactment of this section and before January 1, 2029.
For purposes of the preceding sentence, the determination of whether property securing such loan is rural or agricultural real estate shall be made as of the time the interest income on such loan is accrued.
For purposes of subparagraphs (A) and (C) of paragraph (1), a loan shall not be treated as made after the date of the enactment of this section to the extent that the proceeds of such loan are used to refinance a loan which was made on or before the date of the enactment of this section (or, in the case of any series of refinancings, the original loan was made on or before such date).
any real property which is substantially used in the trade or business of fishing or seafood processing, and
Such term shall not include any property which is not located in a State or a possession of the United States.
The term aquaculture facility means any land, structure, or other appurtenance that is used for aquaculture (including any hatchery, rearing pond, raceway, pen, or incubator).
Qualified real estate loans shall be treated as obligations described in section 265(a)(2) the interest on which is wholly exempt from the taxes imposed by this subtitle.
The table of sections for part III of subchapter B of chapter 1 is amended by inserting after the item relating to section 139I the following new item:
The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.
qualified film or television production, and any qualified live theatrical production,and inserting
qualified film or television production, any qualified live theatrical production, and any qualified sound recording production.
Section 181(a)(2) is amended by adding at the end the following new subparagraph:
qualified film or television production or any qualified live theatrical productionand inserting
qualified film or television production, any qualified live theatrical production, or any qualified sound recording production.
qualified film or television production or any qualified live theatrical productionand inserting
qualified film or television production, any qualified live theatrical production, or any qualified sound recording production.
Section 181 is amended by redesignating subsections (f) and (g) as subsections (g) and (h), respectively, and by inserting after subsection (e) the following new subsection:
qualified film and television productions or qualified live theatrical productionsand inserting
qualified film and television productions, qualified live theatrical productions, and qualified sound recording productions.
Section 168(k)(2)(A)(i), as amended by the preceding provisions of this Act, is amended—
by striking or
at the end of subclause (IV), by striking and
and inserting or
at the end of subclause (V), and by inserting after subclause (V) the following:
in subclauses (IV) and (V) (as so amended) by striking without regard to subsections (a)(2) and (g)
both places it appears and inserting without regard to subsections (a)(2) and (h)
.
Section 168(k)(2)(H) is amended by striking and
at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and
, and by adding after clause (ii) the following:
The heading for section 181 is amended to read as follows: Treatment of certain qualified productions.
.
The table of sections for part VI of subchapter B of chapter 1 is amended by striking the item relating to section 181 and inserting the following new item:
by striking and 2021,
and inserting 2021, 2026, 2027, 2028, and 2029,
, and
by striking 2018, 2019, 2020, and 2021
in the heading and inserting certain calendar years
.
The amendments made by this subsection shall apply to calendar years after 2025.
Section 42(h)(4) is amended by striking subparagraph (B) and inserting the following:
For purposes of subparagraph (A), paragraph (1) shall not apply to any portion of the credit allowable under subsection (a) with respect to a building if—
50 percent or more of the aggregate basis of such building and the land on which the building is located is financed by 1 or more obligations described in subparagraph (A), or
25 percent or more of the aggregate basis of such building and the land on which the building is located is financed by 1 or more qualified obligations, and
In the case of any building with respect to which any expenditures are treated as a separate new building under section 42(e) of the Internal Revenue Code of 1986, for purposes of subparagraph (A), both the existing building and the separate new building shall be treated as having been placed in service on the date such expenditures are treated as placed in service under section 42(e)(4) of such Code.
Section 42(d)(5)(B)(iii)(I) is amended by inserting before the period the following: , and, in the case of buildings placed in service after December 31, 2025 and before January 1, 2030, any Indian area or rural area
.
Section 42(d)(5)(B)(iii) is amended by redesignating subclause (II) as subclause (IV) and by inserting after subclause (I) the following new subclauses:
For purposes of subclause (I), the term Indian area means any Indian area (as defined in section 4(11) of the Native American Housing Assistance and Self Determination Act of 1996 (25 U.S.C. 4103(11))) and any housing area (as defined in section 801(5) of such Act (25 U.S.C. 4221(5))).
For purposes of subclause (I), the term rural area means any non-metropolitan area, or any rural area as defined by section 520 of the Housing Act of 1949, which is identified by the qualified allocation plan under subsection (m)(1)(B).
Section 42(d)(5)(B)(iii), as amended by paragraph (2), is further amended by adding at the end the following new subclause:
In the case of an area which is a difficult development area solely because it is an Indian area, a building shall not be treated as located in such area unless such building is assisted or financed under the Native American Housing Assistance and Self Determination Act of 1996 (25 U.S.C. 4101 et seq.) or the project sponsor is an Indian tribe (as defined in section 45A(c)(6)), a tribally designated housing entity (as defined in section 4(22) of such Act (25 U.S.C. 4103(22))), or wholly owned or controlled by such an Indian tribe or tribally designated housing entity.
The amendments made by this subsection shall apply to buildings placed in service after December 31, 2025.
Section 448(c) is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph:
$80,000,000for
$25,000,000.
Section 448(c)(5) (as so redesignated) is amended by striking the dollar amount in paragraph (1) shall be increased
and inserting the dollar amounts in paragraphs (1) and (4) shall each be increased
.
Section 448(d) is amended by redesignating paragraph (8) as paragraph (9) and by inserting after paragraph (7) the following new paragraph:
manufacturing taxpayermeans a corporation or partnership substantially all the gross receipts of which during the 3-taxable-year period described in subsection (c)(1) are derived from the lease, rental, license, sale, exchange, or other disposition of qualified products.
qualified productmeans a product that is both—
gross receipts shall be determined under the rules of paragraphs (2) and (3) of subsection (c), and
for purposes of subsection (c)(2), in applying section 52(b), the term trade or business shall include any activity treated as a trade or business under paragraph (5) or (6) of section 469(c) (determined without regard to the phrase To the extent provided in regulations
in such paragraph (6)).
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
andat the end of subclause (IV), by striking the period at the end of subclause (V) and inserting
, and, and by adding at the end the following new subclause:
The term qualified Virgin Islands services income
means any gross income which satisfies all of the following requirements:
Such gross income is attributable to services performed from within the Virgin Islands by individuals for the benefit of such corporation.
Such gross income is effectively connected with the conduct of a trade or business within the Virgin Islands.
The term specified United States shareholder
means any United States shareholder which is—
an individual, trust, or estate, or
a closely held C corporation (as defined in section 469(j)(1)) if such corporation acquired its direct or indirect equity interest in the foreign corporation which derived the qualified Virgin Islands services income before December 31, 2023.
The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out this subparagraph and subparagraph (A)(i)(VI), including regulations or other guidance to prevent the abuse of such subparagraphs.
The amendments made by this section shall apply to taxable years of foreign corporations beginning after the date of the enactment of this Act, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.
andat the end,
in clause (ii), by striking the period at the end and inserting , and
, and
by adding at the end the following new clause:
such fuel is exclusively derived from a feedstock which was produced or grown in the United States, Mexico, or Canada.
Section 45Z(b)(1)(B) is amended by adding at the end the following new clauses:
Notwithstanding clauses (ii) and (iii), the lifecycle greenhouse gas emissions shall be adjusted as necessary to exclude any emissions attributed to indirect land use change. Any such adjustment shall be based on regulations or methodologies determined by the Secretary in consultation with the Administrator of the Environmental Protection Agency and the Secretary of Agriculture.
Section 45Z(b)(1)(B)(i) is amended by striking clauses (ii) and (iii)
and inserting clauses (ii), (iii), (iv), and (v)
.
The amendments made by this subsection shall apply to emissions rates published for taxable years beginning after December 31, 2025.
December 31, 2027and inserting
December 31, 2031.
No credit determined under subsection (a) shall be allowed under section 38 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).
The amendment made by this subsection shall apply to taxable years beginning after the date of enactment of this Act.
Section 1861(kkk) of the Social Security Act (42 U.S.C. 1395x(kkk)) is amended—
in paragraph (2)—
in subparagraph (A), by striking the detailed transition plan
and all that follows through such paragraph
and inserting the detailed transition plan described in clause (i)(I) of such paragraph or the assessment of health care needs described in clause (i)(II) of such paragraph, as applicable,
;
in subparagraph (D)(vi), by striking the period at the end and inserting ; and
; and
by adding at the end the following new subparagraph:
submits an application under section 1866(j) to enroll under this title as a rural emergency hospital—
in the case that such facility is located in a State that, as of January 1, 2027, provides for the licensing of rural emergency hospitals under State or applicable local law (as described in paragraph (5)(A)), not later than December 31, 2027; and
in paragraph (3)—
by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and adjusting the margins accordingly;
by striking A facility
and inserting:
by adding at the end the following new subparagraph:
at any time during the period beginning January 1, 2014, and ending December 26, 2020—
was a critical access hospital; or
was a subsection (d) hospital (as defined in section 1886(d)(1)(B)) with not more than 50 beds located in a county (or equivalent unit of local government) in a rural area (as defined in section 1886(d)(2)(D)); and
as of December 27, 2020, was not enrolled in the program under this title under section 1866(j).
in paragraph (4)—
in subparagraph (A)(i)—
in subclause (IV), by striking the period at the end and inserting ; and
;
by redesignating subclauses (I) through (IV) as items (aa) through (dd), respectively, and adjusting the margins accordingly;
by striking including a detailed
and inserting
by adding at the end the following new subclause:
a description of the services furnished by the facility during the period that such facility was enrolled in the program under this title under section 1866(j);
a description of the reasons that the facility, as of December 27, 2020, was no longer so enrolled;
the population of such county (or equivalent unit);
Section 1834(x) of the Social Security Act (42 U.S.C. 1395m(x)) is amended—
in paragraph (1), by inserting , except that, in the case of a facility described in section 1861(kkk)(3)(B) that, as of the date on which such facility submits an application under section 1866(j) to enroll under this title as a rural emergency hospital, is located less than 35 miles away from the nearest hospital, critical access hospital, or rural emergency hospital, such increase shall not apply
before the period at the end; and
in paragraph (2)(A), by inserting (other than a facility described in section 1861(kkk)(3)(B) that, as of the date on which such facility submits an application under section 1866(j) to enroll under this title as a rural emergency hospital, is located less than 10 miles away from the nearest hospital, critical access hospital, or rural emergency hospital)
after rural emergency hospital
.
December 31, 2032and inserting
December 31, 2025.
The amendment made by this section shall apply to vehicles acquired after December 31, 2025.
by redesignating subsection (h) as subsection (i), and
in subsection (i), as so redesignated, by striking December 31, 2032
and inserting December 31, 2026
.
Section 30D is amended by inserting after subsection (g) the following new subsection:
With respect to any vehicle placed in service after December 31, 2025, such vehicle shall not be treated as a new clean vehicle for purposes of this section if, during the period beginning on December 31, 2009, and ending on December 31, 2025, the number of covered vehicles manufactured by the manufacturer of such vehicle which are sold for use in the United States is greater than 200,000.
For purposes of this subsection, the term covered vehicles
means—
new clean vehicles.
Section 30D(e) is amended—
in paragraph (1)(B)—
in clause (iii), by inserting and
after the comma at the end,
in clause (iv), by striking , and
and inserting a period, and
by striking clause (v), and
in paragraph (2)(B)—
andafter the comma at the end,
in clause (iii), by striking the comma at the end and inserting a period, and
by striking clauses (iv) through (vi).
The amendments made by this section shall apply to vehicles placed in service after December 31, 2025.
The amendment made by this section shall apply to vehicles acquired after December 31, 2025.
December 31, 2032and inserting
December 31, 2025.
The amendment made by this section shall apply to property placed in service after December 31, 2025.
meets or exceeds 2021 Energy Star efficiency criteria, and
is rated by the manufacturer for use with fuel blends at least 20 percent of the volume of which consists of an eligible fuel.
The amendments made by this section shall apply to property placed in service after December 31, 2025.
December 31, 2034and inserting
December 31, 2025.
in paragraph (2), by inserting and
after the comma at the end,
in paragraph (3), by striking January 1, 2033, 30 percent,
and inserting January 1, 2026, 30 percent.
, and
by striking paragraphs (4) and (5).
This section shall not apply to any qualified new energy efficient home acquired after December 31, 2025 (December 31, 2026, in the case of any home for which construction began before May 12, 2025).
Section 45Y(d) is amended—
in paragraph (1), in the matter preceding subparagraph (A), by striking the construction of which begins during a calendar year described in paragraph (2)
and inserting which is placed in service after December 31, 2028,
, and
by striking paragraphs (2) and (3) and inserting the following new paragraph:
The phase-out percentage under this paragraph is equal to—
Section 45Y is amended—
The term qualified facility shall not include any facility for which construction begins after the date that is one year after the date of the enactment of this subparagraph if the construction of such facility includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52)).
No credit determined under subsection (a) shall be allowed under section 38 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).
Section 6418(f)(1) is amended—
in subparagraph (B), by striking (v), or (vii)
and inserting or (v)
.
The term prohibited foreign entity
means a specified foreign entity or a foreign-influenced entity.
specified foreign entitymeans—
a foreign-controlled entity.
foreign-controlled entitymeans—
an entity (including subsidiary entities) controlled (as determined under subparagraph (F)) by an entity described in clause (i), (ii), or (iii).
foreign-influenced entitymeans an entity—
a specified foreign entity has the direct or indirect authority to appoint a covered officer of such entity,
which, during the previous taxable year—
Clause (ii) shall not apply unless such entity makes such payments knowingly (or has reason to know).
For purposes of this paragraph, the term covered officer
means, with respect to an entity—
a member of the board of directors, board of supervisors, or equivalent governing body,
an individual having powers or responsibilities similar to those of officers or members described in clause (i) or (ii).
controlmeans—
any design of such property which is based on any copyright or patent held by a prohibited foreign entity or any know-how or trade secret provided by a prohibited foreign entity.
The term material assistance from a prohibited foreign entity shall not include any assembly part or constituent material, provided that such part or material is not acquired directly from a prohibited foreign entity.
Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.
Section 48E(e) is amended—
in paragraph (1), in the matter preceding subparagraph (A), by striking the construction of which begins during a calendar year described in paragraph (2)
and inserting which is placed in service after December 31, 2028,
, and
by striking paragraphs (2) and (3) and inserting the following:
The phase-out percentage under this paragraph is equal to—
in subsection (c), by adding at the end the following new paragraph:
No credit determined under subsection (a) shall be allowed under section 38 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).
the taxpayer is a foreign-influenced entity (as defined in section 7701(a)(51)(D)), or
Section 50(a) is amended—
by inserting after paragraph (3) the following new paragraph:
in paragraph (5), as redesignated by subparagraph (A), by striking or any applicable transaction to which paragraph (3)(A) applies,
and inserting any applicable transaction to which paragraph (3)(A) applies, or any applicable payment to which paragraph (4)(A) applies,
, and
in paragraph (7), as redesignated by subparagraph (A), by striking or (3)
and inserting (3), or (4)
.
Section 6418, as amended by section 112008, is amended—
in subsection (g)(3), by striking clauses (ix) through (xi)
and inserting clause (ix) or (x)
.
Section 48E(h)(4) is amended—
December 31 of the applicable year (as defined in section 45Y(d)(3))and inserting
December 31, 2031,
in subparagraph (D), by striking the third calendar year following the applicable year (as defined in section 45Y(d)(3))
and inserting 2031
, and
in subparagraph (E)(i), by striking after the date that is 4 years after the date of the allocation with respect to the facility of which such property is a part
and inserting
December 31, 2031.
Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.
The amendment made by this section shall apply to fuel produced after December 31, 2027.
No credit determined under subsection (a) shall be allowed under section 38 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).
in subparagraph (B)—
clause (ii), (iii), or (v)and inserting
clause (ii) or (v), and
in clause (ii), by striking (or, in the case
and all that follows through at such facility)
.
The amendments made by subsection (a) shall apply to taxable years beginning after the date of enactment of this Act.
The amendments made by subsection (b) shall apply to carbon capture equipment the construction of which begins after the date that is 2 years after the date of enactment of this Act.
Section 45U(e) is amended to read as follows:
The phase-out percentage under this paragraph is equal to—
Section 45U(c) is amended by adding at the end the following new paragraph:
No credit determined under subsection (a) shall be allowed under section 38 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).
Section 6418(f)(1)(A), as amended by section 112008, 112009, 112010, and 112011, is amended by striking clause (iv).
Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.
The amendment made by subsection (c) shall apply to electricity produced and sold after December 31, 2027.
Section 45V(c)(3)(C) is amended by striking January 1, 2033
and inserting January 1, 2026
.
The amendment made by this section shall apply to facilities the construction of which begins after December 31, 2025.
Section 45X(b)(3) is amended—
andat the end,
in clause (iii), by striking during calendar year 2032, 25 percent,
and inserting after December 31, 2031, 0 percent.
, and
by striking clause (iv), and
by striking subparagraph (C) and inserting the following:
This section shall not apply to wind energy components sold after December 31, 2027.
Section 45X is amended—
No credit determined under subsection (a) shall be allowed under section 38 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).
in subsection (f)(1)—
in subparagraph (A)—
by redesignating clauses (v), (ix), and (x) as clauses (iii), (iv), and (v), respectively, and
in subparagraph (B), by striking clause (ii) or (v)
and inserting clause (ii) or (iii)
, and
clause (ix) or (x)and inserting
clause (iv) or (v).
Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.
Section 48(a) is amended—
the construction of which begins before January 1, 2035and inserting
the construction of which begins before January 1, 2032, and
by striking paragraph (7) and inserting the following new paragraph:
No credit determined under this subsection for energy property described in paragraph (3)(A)(vii) shall be allowed under section 38 for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).
(except so much of the credit as is determined under paragraph (3)(A)(vii) of such section)after
section 48.
The amendments made by subsection (c) shall apply to property the construction of which begins after the date that is 2 years after the date of enactment of this Act.
Section 7704(d)(1)(E) is amended—
by striking income and gains derived from the exploration
and inserting
income and gains derived from—
the exploration
by inserting or
before industrial source
, and
, or the transportation or storageand all that follows and inserting the following:
the transportation or storage of—
liquified hydrogen or compressed hydrogen, or
the generation, availability for such generation, or storage of electric power at such facility, or
the capture of carbon dioxide by such facility,
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
50 percent of the adjusted basisfor
the adjusted basis.
For purposes of this subsection, the term specified sports franchise intangible
means any amortizable section 197 intangible which is—
acquired in connection with such a franchise.
The amendments made by this section shall apply to property acquired after the date of the enactment of this Act.
Section 275 is amended by redesignating subsection (b) as subsection (c) and by inserting after subsection (a) the following new subsection:
In the case of an individual, no deduction shall be allowed for—
any disallowed foreign real property taxes, and
any specified taxes to the extent that such taxes for such taxable year in the aggregate exceed—
$15,000, in the case of a married individual filing a separate return, and
$30,000, in the case of any other taxpayer.
$200,000, in the case of a married individual filing a separate return, and
$400,000, in the case of any other taxpayer.
The reduction under clause (i) shall not result in—
the dollar amount in effect under subparagraph (A)(ii)(I) being less than $5,000, or
modified adjusted gross incomemeans adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.
For purposes of this subsection, the term disallowed foreign real property tax
means any tax which—
is a foreign real property tax described in section 164(a)(1) or 216(a)(1), and
is not an excepted tax.
For purposes of this subsection, the term specified tax
means—
any tax which—
is not an excepted tax or a disallowed foreign real property tax, and
any substitute payment.
For purposes of this subsection—
The term excepted tax
means—
any foreign tax described in section 164(a)(3),
any tax described in paragraph (1) or (2) of section 164(a), or section 216(a)(1), which is paid or accrued in carrying on a trade or business or an activity described in section 212.
For purposes of subparagraph (A), the term qualifying entity
means any partnership or S corporation with gross receipts for the taxable year (within the meaning of section 448(c)) if at least 75 percent of such gross receipts are derived in a qualified trade or business (as defined in section 199A(d), without regard to section 199A(b)(3)). For purposes of the preceding sentence, the gross receipts of all trades or businesses which are under common control (within the meaning of section 52(b)) with any trade or business of the partnership or S corporation shall be taken into account as gross receipts of the entity.
The term substitute payment
means any amount (other than a tax described in paragraph (3)(A)) paid, incurred, or accrued to any entity referred to in section 164(b)(2) if, under the laws of one or more entities referred to in section 164(b)(2), one or more persons would (if the assumptions described in subparagraphs (B) and (C) applied) be entitled to specified tax benefits the aggregate dollar value of which equals or exceeds 25 percent of such amount.
in the case of a credit or refund, the amount of such credit or refund,
in the case of a deduction or exclusion, 15 percent of the amount of such deduction or exclusion, and
in any other case, an amount determined in such manner as the Secretary may provide consistent with the principles of clauses (i) and (ii).
The assumption described in this subparagraph is, in the case of any amount referred to in subparagraph (A) which is paid, incurred, or accrued by a partnership or S corporation, that all of the partners or shareholders of such partnership or S corporation, respectively, are individuals who are residents of the jurisdiction of the entity or entities providing the specified tax benefits (and possess such other characteristics as the laws of such entities may require for entitlement to such benefits).
For purposes of subparagraph (A), the term specified tax benefit
means any benefit which—
is determined with respect to the amount referred to in subparagraph (A), and
is allowed against, or determined by reference to, a tax described in paragraph (3)(A).
substitute paymentshall not include such amount.
To the extent provided in regulations issued by the Secretary, the term ‘substitute payment’ shall not include an amount withheld on behalf of another person if all of such amount is included in the gross income of such person (determined under this chapter).
to treat as a tax described in paragraph (3) of section 164(a) any tax that is, in substance, based on general tax principles, described in such paragraph,
to treat as a substitute payment any amount that, in substance, substitutes for a specified tax,
to otherwise prevent the avoidance of the purposes of this subsection.
taxes, described in section 901, paid or accrued to possessions of the United States,
specified taxes (within the meaning of section 275(b)), other than taxes described in subparagraph (B), and
taxes described in section 275(b)(2),
Section 702 is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection:
Section 704(d)(3) is amended by striking subparagraph (A), by redesignating subparagraph (B) as subparagraph (C), and by inserting before subparagraph (C) (as so redesignated) the following new subparagraphs:
if the taxpayer chooses to take to any extent the benefits of section 901, the partner’s distributive share of amounts described in section 702(a)(6)(B), and
the amount by which the deductions allowed under this chapter (determined without regard to this subsection) to the partner would decrease if the partner’s distributive share of amounts described in section 702(a)(6)(C) were not taken into account.
subparagraphs (B) and (C) of section 702(a)(6)for
section 702(a)(6)(C).
Section 56(b)(1)(A)(ii) is amended by inserting or for any substitute payment (as defined in section 275(b)(5))
before the period at the end.
the highest rate of tax in effect under such section for such taxable year, multiplied by
the sum of the State and local tax allocation mismatches for such taxable year with respect to each partnership specified tax payment with respect to which such individual is a covered individual.
For purposes of this section, the term covered individual
means, with respect to any partnership specified tax payment, any individual (or estate or trust) who—
is entitled (directly or indirectly) to one or more specified tax benefits with respect to such payment, and
For purposes of this section—
The term State and local tax allocation mismatch
means, with respect to any partnership specified tax payment, the excess (if any) of—
the aggregate dollar value of the specified tax benefits of the covered individual with respect to such payment, over
the amount of such payment taken into account by such individual under section 702(a) (without regard to sections 275(b) and 704(d)).
In the case of any partnership specified tax payment paid, incurred, or accrued in any taxable year of the partnership, the State and local tax allocation mismatch determined under paragraph (1) with respect to such payment shall be taken into account under subsection (a) by the covered individual for the taxable year of such individual in which such individual takes into account the items referred to in subsection (b)(2) which are determined with respect to such partnership taxable year.
the deemed value of any carryforward of such specified tax benefit (including any tax attribute derived from such benefit) to any subsequent taxable year.
in the case of a credit or refund, the amount of such credit or refund,
in the case of a deduction or exclusion, the product of—
the highest rate of tax which may be imposed on individuals under the tax referred to in subsection (e)(3)(B) with respect to the specified tax benefit, multiplied by
the amount of such deduction or exclusion, and
in any other case, an amount determined in such manner as the Secretary may provide consistent with the principles of subparagraphs (A) and (B).
In the case of a covered individual who elects the application of this paragraph for any taxable year, the dollar value of any specified tax benefit shall be determined under the assumptions described in section 275(b)(5)(B).
For purposes of this section—
The term partnership specified tax payment
means any specified tax paid, incurred, or accrued by a partnership.
The term specified tax
has the meaning given such term by section 275(b)(3).
The term specified tax benefit
means any benefit which—
is determined with respect to a partnership specified tax payment, and
is allowed against, or determined by reference to, a tax described in section 275(b)(3)(A).
Section 275, as amended by the preceding provisions of this section, is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection:
Section 6031 is amended by adding at the end the following new subsection:
Section 6037 is amended by adding at the end the following new subsection:
Section 164(b) is amended by striking paragraph (6).
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Section 162(m) is amended by adding at the end the following new paragraph:
paragraph (1) shall be applied by substituting specified covered employee
for covered employee
, and
if any person which is a member of such controlled group (other than such publicly held corporation) provides applicable employee remuneration to an individual who is a specified covered employee of such controlled group and the aggregate amount described in subparagraph (B)(ii) with respect to such specified covered employee exceeds $1,000,000—
paragraph (1) shall apply to such person with respect to such remuneration, and
paragraph (1) shall apply to such publicly held corporation and to each such related person by substituting the allocable limitation amount
for $1,000,000
.
For purposes of this paragraph, the term allocable limitation amount
means, with respect to any member of the controlled group referred to in subparagraph (A) with respect to any specified covered employee of such controlled group, the amount which bears the same ratio to $1,000,000 as—
the amount of applicable employee remuneration provided by such member with respect to such specified covered employee, bears to
the aggregate amount of applicable employee remuneration provided by all such members with respect to such specified covered employee.
For purposes of this paragraph, the term specified covered employee
means, with respect to any controlled group—
any employee described in subparagraph (A), (B), or (D) of paragraph (3), with respect to the publicly held corporation which is a member of such controlled group, and
any employee who would be described in subparagraph (C) of paragraph (3) if such subparagraph were applied by taking into account the employees of all members of the controlled group.
For purposes of this paragraph, the term controlled group
means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
covered employeemeans any employee (including any former employee) of an applicable tax-exempt organization or any related person or governmental entity.
The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2025.
Section 4968 is amended to read as follows:
For purposes of this section, the term applicable percentage
means—
1.4 percent in the case of an institution with a student adjusted endowment in excess of $500,000, and not in excess of $750,000,
7 percent in the case of an institution with a student adjusted endowment in excess of $750,000, and not in excess of $1,250,000,
14 percent in the case of an institution with a student adjusted endowment in excess of $1,250,000, and not in excess of $2,000,000, and
The term applicable educational institution
means an eligible educational institution (as defined in section 25A(f)(2))—
which had at least 500 tuition-paying students during the preceding taxable year,
more than 50 percent of the tuition-paying students of which are located in the United States,
which is not—
described in the first sentence of section 511(a)(2)(B) (relating to State colleges and universities), or
the student adjusted endowment of which is at least $500,000.
For purposes of this subsection, the term qualified religious institution
means any institution—
established after July 4, 1776,
that was established by or in association with and has continuously maintained an affiliation with an organization described in section 170(b)(1)(A)(i), and
For purposes of this section—
The term student adjusted endowment
means, with respect to any institution for any taxable year—
the number of eligible students of such institution.
For purposes of this subsection, the term eligible student
means a student of the institution that meets the student eligibility requirements under section 484(a)(5) of the Higher Education Act of 1965.
For purposes of this section—
For purposes of this subparagraph—
The term Federally-subsidized royalty income
means any otherwise-regulatory-exempt royalty income if any Federal funds were used in the research, development, or creation of the patent, copyright, or other intellectual or intangible property from which such royalty income is derived.
For purposes of this subparagraph, the term otherwise-regulatory-exempt royalty income
means royalty income which (but for this subparagraph) would not be taken into account as gross investment income by reason of being derived from patents, copyrights, or other intellectual or intangible property which resulted from the work of students or faculty members in their capacities as such with the applicable educational institution.
The term Federal funds
includes any grant made by, and any payment made under any contract with, any Federal agency to the applicable educational institution, any related organization, or any student or faculty member referred to in subclause (II).
no such amount shall be taken into account with respect to more than 1 educational institution, and
unless such organization is controlled by such institution or is described in section 509(a)(3) with respect to such institution for the taxable year, assets and net investment income which are not intended or available for the use or benefit of the educational institution shall not be taken into account.
related organizationmeans, with respect to an educational institution, any organization which—
controls, or is controlled by, such institution,
is controlled by 1 or more persons which also control such institution, or
is a supported organization (as defined in section 509(f)(3)), or an organization described in section 509(a)(3), during the taxable year with respect to such institution.
Section 6033 is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection:
Each applicable educational institution described in section 4968(c) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a)—
the number of eligible students taken into account under section 4968(c)(1)(D), and
the number of students of such institution (determined after application of section 4968(e)).
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
1.39 percentand inserting
the applicable percentage.
Section 4940(a) is amended—
by striking There is hereby
and inserting the following:
by adding at the end the following new paragraphs:
applicable percentagemeans, with respect to any taxable year—
in the case of a private foundation with assets of less than $50,000,000, 1.39 percent,
in the case of a private foundation with assets of at least $50,000,000, and less than $250,000,000, 2.78 percent,
in the case of a private foundation with assets of at least $250,000,000, and less than $5,000,000,000, 5 percent, and
in the case of a private foundation with assets of at least $5,000,000,000, 10 percent.
For purposes of this subsection, the assets of any private foundation shall be determined with respect to any taxable year as being the aggregate fair market value of all assets of such private foundation, as determined as of the close of such taxable year. The preceding sentence shall be applied without reduction for any liabilities.
no such assets shall be taken into account with respect to more than 1 private foundation, and
unless such organization is controlled by such private foundation, assets which are not intended or available for the use or benefit of the private foundation shall not be taken into account.
related organizationmeans, with respect to a private foundation, any organization which—
controls, or is controlled by, such private foundation, or
is controlled by 1 or more persons which also control such private foundation.
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
is not readily tradable on an established securities market,
is purchased by the business enterprise on or after January 1, 2020, from an employee stock ownership plan (as defined in section 4975(e)(7)) in which employees of such business enterprise participate, in connection with a distribution from such plan, and
shall be treated as outstanding voting stock, but only to the extent so treating such stock would not result in permitted holdings exceeding 49 percent (determined without regard to this clause). The preceding sentence shall not apply with respect to the purchase of stock from a plan during the 10-year period beginning on the date the plan is established.
Section 4943(c)(4)(A)(ii) shall not apply with respect to any decrease in the percentage of holdings in a business enterprise by reason of the application of clause (v).
The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act and to purchases by a business enterprise of voting stock in taxable years beginning after December 31, 2019.
Unrelated business taxable income of an organization shall be increased by any amount—
which is paid or incurred by such organization for any qualified transportation fringe (as defined in section 132(f)) or any parking facility used in connection with qualified parking (as defined in section 132(f)(5)(C)),
which is not directly connected with an unrelated trade or business which is regularly carried on by the organization, and
for which a deduction is not allowable under this chapter by reason of section 274.
any organization to which section 6033(a)(1) does not apply by reason of clause (i) or (iii) of section 6033(a)(3)(A), and
any church-affiliated organization described in section 501(c) which is not required to file an annual return under section 6033(a)(1) by reason of section 6033(a)(3)(B).
For purposes of paragraph (6), any increase under subparagraph (A) shall be treated as unrelated business taxable income with respect to an unrelated trade or business separate from any other unrelated trade or business of the organization.
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this paragraph, including regulations or other guidance providing for the appropriate allocation of costs with respect to facilities used for parking.
The amendment made by this section shall apply to amounts paid or incurred after December 31, 2025.
Section 512(b) is amended by adding at the end the following new paragraph:
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
from researchand inserting
from such research.
and before January 1, 2029,each place it appears.
Section 461(l)(3) is amended—
by inserting (except as provided in subparagraph (B))
after section 172
,
by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively, and
by inserting after subparagraph (A) the following new subparagraph:
specified lossmeans a loss which is disallowed under paragraph (1) for a taxable year beginning after December 31, 2024.
exceeds 1 percent of the taxpayer’s taxable income, and
does not exceed 10 percent of the taxpayer’s taxable income.
Section 170(d)(2) is amended to read as follows:
No charitable contribution may be carried forward under subparagraph (A) to any taxable year following the fifth taxable year after the taxable year in which the charitable contribution was first taken into account. For purposes of the preceding sentence, contributions shall be treated as allowed on a first-in first-out basis.
clause (i) or (ii)for
clause (ii).
Subparagraph (B)(ii) and (C)(ii) of section 170(b)(2) are each amended by inserting other than subparagraph (C) thereof
after subsection (d)(2)
.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
For purposes of this paragraph, the term specified rate of tax
means—
the rates of tax specified in paragraphs (1) and (2) of section 871(a),
in the case of any applicable person to which section 871(b) applies, each rate of tax in effect under section 1,
the rate of tax specified in section 881(a),
in the case of any applicable person to which section 882(a) applies, the rate of tax specified in section 11(b),
the rate of tax specified in section 884(a), and
the rate of tax specified in section 4948(a).
In the case of any individual to whom subparagraph (A) applies, the tax imposed under section 1 on such individual (after application of subparagraph (A)) shall be reduced (but not below zero) by the excess of—
the tax which would be imposed under such section (after application of subparagraph (A)) if FIRPTA items were not taken into account, over
the tax which would be imposed under such section if FIRPTA items were not taken into account, and subparagraph (A) did not apply.
For purposes of this clause, the term FIRPTA items
means gains and losses taken into account under section 871(b)(1) by reason of section 897(a)(1)(A).
In the case of any applicable person described in subsection (b)(1)(A), section 892(a) shall not apply.
corporationfor
foreign corporation)—
section 59A(b)(1) shall be applied by—
substituting 12.5 percent
for 10 percent
in subparagraph (A), and
by treating the amount described in section 59A(b)(1)(B)(ii) as being zero,
subsections (c)(2)(B), (c)(4)(B)(ii), and (d)(5) of section 59A shall not apply, and
in the case of section 1445(e)(1), the foreign person referred to in subparagraph (A) or (B) of such section is an applicable person,
in the case of section 1445(e)(2), the foreign corporation referred to in such section is an applicable person,
in the case of section 1445(e)(3), the foreign shareholder referred to in such section is an applicable person,
in the case of section 1445(e)(4), the foreign person referred to in such section is an applicable person,
in the case of section 1445(e)(5), the Secretary issues regulations or other guidance providing for such increase, and
in the case of section 1445(e)(6), the nonresident alien individual or foreign corporation referred to in such section is an applicable person.
The term applicable number of percentage points
means, with respect to any discriminatory foreign country—
with respect to the 1-year period beginning on the applicable date with respect to such foreign country, 5 percentage points, and
with respect to any period after the 1-year period to which clause (i) applies, the sum of —
5 percentage points, plus
an additional 5 percentage points for each annual anniversary of such applicable date which has occurred before the beginning of such period.
applicable datemeans, with respect to any discriminatory foreign country, the first day of the first calendar year beginning on or after the latest of—
90 days after the date of enactment of this section,
180 days after the date of enactment of the unfair foreign tax that causes such country to be treated as a discriminatory foreign country, or
the first date that an unfair foreign tax of such country begins to apply.
For purposes of paragraph (3), the applicable number of percentage points shall be determined with respect to the date of the payment or disposition, as the case may be.
In the case of any foreign country which is not a discriminatory foreign country, the applicable number of percentage points is zero.
In the case of any person, paragraphs (1) and (2) shall apply to each taxable year beginning—
after the later of—
180 days after the date of enactment of the unfair foreign tax that causes such country to be treated as a discriminatory foreign country, or
the first date that an unfair foreign tax of such country begins to apply, and
before the last date on which the discriminatory foreign country imposes an unfair foreign tax.
In the case of any person, paragraph (3) shall apply to each calendar year beginning during the period that such person is an applicable person.
Paragraph (3) shall not apply—
in the case of any applicable person described in subparagraph (E) or (F) of subsection (b)(1), if the discriminatory foreign country with respect to which such person is an applicable person (and such country’s applicable date) has been listed in such guidance for less than 90 days.
For purposes of this section—
Except as otherwise provided by the Secretary, the term applicable person
means—
any government (within the meaning of section 892) of any discriminatory foreign country,
any individual (other than a citizen or resident of the United States) who is tax resident of a discriminatory foreign country,
any foreign corporation (other than a United States-owned foreign corporation, as defined in section 904(h)(6)) which is a tax resident of a discriminatory foreign country,
any private foundation (within the meaning of section 4948) created or organized in a discriminatory foreign country,
any foreign corporation (other than a publicly held corporation) if more than 50 percent of—
the total combined voting power of all classes of stock of such corporation entitled to vote, or
the total value of the stock of such corporation,
is owned (within the meaning of section 958(a)) by persons described in this paragraph,
any trust the majority of the beneficial interests of which are held (directly or indirectly) by persons described in this paragraph, and
foreign partnerships, branches, and any other entity identified with respect to a discriminatory foreign country by the Secretary for purposes of this subsection.
unfair foreign taxmeans an undertaxed profits rule (UTPR), digital services tax, diverted profits tax, and, to the extent provided by the Secretary, an extraterritorial tax, discriminatory tax, or any other tax enacted with a public or stated purpose indicating the tax will be economically borne, directly or indirectly, disproportionately by United States persons. Such term shall not include any tax which neither applies to—
The term extraterritorial tax
means any tax imposed by a foreign country on a corporation (including any trade or business of such corporation) which is determined by reference to any income or profits received by any person (including any trade or business of any person) by reason of such person being connected to such corporation through any chain of ownership, determined without regard to the ownership interests of any individual, and other than by reason of such corporation having a direct or indirect ownership interest in such person.
The term discriminatory tax
means any tax imposed by a foreign country if—
such tax applies more than incidentally to items of income that would not be considered to be from sources, or effectively connected to a trade or business, within the foreign country under the rules of part I of this subchapter if such part were applied by treating such foreign country as though it were the United States,
Except as otherwise provided by the Secretary, the terms extraterritorial tax
and discriminatory tax
shall not include any generally applicable tax which constitutes—
an income tax which would be an unfair foreign tax (determined without regard to this subparagraph) solely because it is imposed on citizens or residents of such foreign country by reference to the income of a corporate subsidiary of such person,
a withholding tax, or other gross basis tax, on any amount described in section 871(a)(1) or 881(a), other than any withholding tax, or other gross basis tax, imposed with respect to services performed by persons other than individuals,
a value added tax, goods and services tax, sales tax, or other similar tax on consumption,
a tax imposed with respect to transactions on a per-unit or per-transaction basis rather than on an ad valorem basis,
a tax on real or personal property, an estate tax, a gift tax, other similar tax,
a tax which would not be an extraterritorial tax or discriminatory tax (determined without regard to this subparagraph) except by reason of consolidation or loss sharing rules that generally apply only with respect to income of tax residents of the foreign country, or
any other tax identified by the Secretary for purposes of this paragraph.
For purposes of this section—
The term discriminatory foreign country
means any foreign country which has one or more unfair foreign taxes.
The term foreign country
means a foreign country (or political subdivision thereof) or a dependent territory or possession of a foreign country. Such term does not include any possession of the United States.
taxincludes any increase in tax whether effectuated by an increase in the rate or base of a tax, by a denial of deductions or credits, or otherwise.
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance which—
provide for such adjustments to the application of this section as are necessary to prevent the avoidance of the purposes of this section, including the application of this section (including subsections (b)(1)(E) and (c)(2)(A)(ii)) with respect to branches, partnerships, and other entities (whether or not otherwise disregarded for purposes of this chapter),
provide notice to Congress with respect to changes to the list under paragraph (2),
exercise the authority to provide exceptions under subsections (b)(1), (c)(4), and
$5 for each firearm transferred in the case of a weapon classified as any other weapon under section 5845(e),
$0 for each firearm transferred in the case of a silencer (as defined in section 5845(a)(7)), and
$200 for any other firearm transferred.
The amendment made by this section shall apply to transfers after the date of the enactment of this Act.
Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321) is amended by adding at the end the following new subsection:
The amendment made by paragraph (1) shall take effect 30 days after the date of the enactment of this Act.
Section 321(a)(2)(B) of such Act (19 U.S.C. 1321(a)(2)(B)) is amended by striking of this Act, or
and all that follows through subdivision (2); and
and inserting of this Act; and
.
Subsection (c) of such section 321, as added by subsection (a) of this section, is repealed.
The amendments made by this subsection shall take effect on July 1, 2027.
Effective for claims filed on or after July 1, 2026, for purposes of drawback of internal revenue tax imposed under chapter 52 of the Internal Revenue Code of 1986, the amount of drawback granted under such Code, or the Tariff Act of 1930, on the export or destruction of substituted merchandise may not exceed the amount of taxes paid (and not returned by refund, credit, or drawback) on the substituted merchandise.
or, in the case of aliens who are lawfully present, are not eligible aliensafter
individuals who are not lawfully present.
Section 36B(e)(2) is amended—
by striking For purposes of this section, an individual
and inserting the following:
by adding at the end the following new subparagraph:
an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act (8 U.S.C. 1101 et seq.),
is a citizen or national of the Republic of Cuba,
meets all eligibility requirements for an immigrant visa but for whom such a visa is not immediately available,
is not otherwise inadmissible under section 212(a) of such Act (8 U.S.C. 1182(a)), and
is physically present in the United States pursuant to a grant of parole in furtherance of the commitment of the United States to the minimum level of annual legal migration of Cuban nationals to the United States specified in the U.S.-Cuba Joint Communiqué on Migration, done at New York September 9, 1994, and reaffirmed in the Cuba-United States: Joint Statement on Normalization of Migration, Building on the Agreement of September 9, 1994, done at New York May 2, 1995, or
in subsection (a)—
in paragraph (1), by striking and section 36B(e) of the Internal Revenue Code of 1986
; and
in paragraph (2)—
in subparagraph (A), by striking and
at the end;
in subparagraph (B), by adding and
at the end; and
by adding at the end the following new subparagraph:
in subsection (b)(3), by adding at the end the following new subparagraph:
in subsection (c)(2)(B)(ii), by adding at the end the following new subclause:
Section 1412(d) of the Patient Protection and Affordable Care Act (42 U.S.C. 18082(d)) is amended by inserting before the period at the end the following: or, in the case of aliens who are lawfully present, are not eligible aliens (within the meaning of section 36B(e)(2) of the Internal Revenue Code of 1986)
.
Section 1402(e) of the Patient Protection and Affordable Care Act (42 U.S.C. 18071(e)) is amended—
in the header, by inserting or not eligible aliens
after individuals not lawfully present
;
or, in the case of an alien who is lawfully present, is not an eligible alien (within the meaning of section 36B(e)(2) of the Internal Revenue Code of 1986)after
not lawfully present; and
by amending paragraph (2) to read as follows:
or, in the case of an alien who is lawfully present, an individual who is not an eligible alien (as defined in section 36B(e)(2) of the Internal Revenue Code of 1986.
The amendments made by this subsection shall apply with respect to plan years beginning on or after January 1, 2027.
The heading for section 36B(e) is amended by inserting and not eligible aliens
after individuals not lawfully present
.
The heading for section 36B(e)(2) is amended by inserting ; eligible aliens
after Lawfully present
.
Section 5000A(d)(3) is amended by striking an alien lawfully present in the United States
and inserting an eligible alien (within the meaning of section 36B(e)(2))
.
The amendments made by this section (other than the amendments made by subsection (c)) shall apply to taxable years beginning after December 31, 2026.
an alien granted, or with a pending application for, asylum under section 208 of the Immigration and Nationality Act,
an alien granted parole under section 212(d)(5) or 236(a)(2)(B) of the Immigration and Nationality Act,
an alien granted temporary protected status under section 244 of the Immigration and Nationality Act,
an alien granted deferred action or deferred enforced departure, or
an alien granted withholding of removal under section 241(b)(3) of the Immigration and Nationality Act.
The amendment made by this section shall apply to taxable years beginning after December 31, 2026.
Section 36B(g)(4)(A) is amended by striking subsection (c)(1)(C)
and inserting subsection (c)(1)(B)
.
, or, in the case ofand all that follows through
such alien status.
Section 1402(b) of such Act (42 U.S.C. 18071(b)) is amended by striking the second sentence.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.) is amended by adding at the end the following new section:
Notwithstanding section 226, section 226A, section 401 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, or any other provision of this title, but subject to subsection (b), an individual may be entitled to, or enrolled for, benefits under this title only if the individual is—
a citizen or national of the United States;
an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act;
is a citizen or national of the Republic of Cuba;
meets all eligibility requirements for an immigrant visa but for whom such a visa is not immediately available;
is not otherwise inadmissible under section 212(a) of such Act; and
is physically present in the United States pursuant to a grant of parole in furtherance of the commitment of the United States to the minimum level of annual legal migration of Cuban nationals to the United States specified in the U.S.-Cuba Joint Communiqué on Migration, done at New York September 9, 1994, and reaffirmed in the Cuba-United States: Joint Statement on Normalization of Migration, Building on the Agreement of September 9, 1994, done at New York May 2, 1995; or
In the case of an individual who is entitled to, or enrolled for, benefits under this title as of the date of the enactment of this section, subsection (a) shall apply beginning on the date that is 1 year after such date of enactment.
The Commissioner of Social Security shall notify each individual identified under the review conducted under subparagraph (A) that such individual’s entitlement to, or enrollment for, benefits under this title will be terminated as of the date that is 1 year after the date of the enactment of this section. Such notification shall be made as soon as practicable after such identification and in a manner designed to ensure such individual’s comprehension of such notification.
The tax imposed by this section with respect to any remittance transfer shall be paid by the sender with respect to such transfer.
The remittance transfer provider with respect to any remittance transfer shall collect the amount of the tax imposed under subsection (a) with respect to such transfer from the sender and remit such tax quarterly to the Secretary at such time and in such manner as provided by the Secretary.
Where any tax imposed by subsection (a) is not paid at the time the transfer is made, then to the extent that such tax is not collected, such tax shall be paid by the remittance transfer provider.
Subsection (a) shall not apply to any remittance transfer with respect to which the remittance transfer provider is a qualified remittance transfer provider and the sender is a verified United States sender.
For purposes of this subsection, the term qualified remittance transfer provider
means any remittance transfer provider which enters into a written agreement with the Secretary pursuant to which such provider agrees to verify the status of senders as citizens or nationals of the United States in such manner, and in accordance with such procedures, as the Secretary may specify.
For purposes of this subsection, the term verified United States sender
means any sender who is verified by a qualified remittance transfer provider as being a citizen or national of the United States pursuant to an agreement described in paragraph (2).
remittance transfer,
remittance transfer provider,
designated recipient, and
sendershall each have the respective meanings given such terms by section 920(g) of the Electronic Fund Transfer Act (15 U.S.C. 1693o-1; relating to “Remittance Transfers”).
For purposes of section 7701(l) with respect to any multiple-party arrangements involving the sender, a remittance transfer shall be treated as a financing transaction.
No credit shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year—
the individual’s social security number, and
if the individual is married, the social security number of such individuals’s spouse.
social security numberhas the meaning given such term in section 24(h)(7).
Rules similar to the rules of section 32(d) shall apply to this section.
No credit shall be allowed under this section unless the taxpayer demonstrates to the satisfaction of the Secretary that the tax under section 4475 with respect to which such credit is determined—
was paid by the taxpayer, and
is with respect to a remittance transfer with respect to which the taxpayer provided to the remittance transfer provider the certification and information referred to in section 6050AA(a)(2).
Any term used in this section which is also used in section 4475 shall have the meaning given such term in section 4475.
For rules providing for the application of the anti-conduit rules of section 7701(l) to remittance transfers, see section 4475(e).
Subpart B of part III of subchapter A of chapter 61 is amended by adding at the end the following new section:
in the case of a qualified remittance transfer provider with respect to remittance transfers to which section 4475(a) does not apply by reason of section 4475(c), the aggregate number and value of such transfers,
the name, address, and social security number of the sender,
the amount of tax paid by the sender under section 4475(b)(1), and
the amount of tax remitted by the remittance transfer provider under section 4475(b)(2), and
in the case of any remittance transfer not included under paragraph (1) or (2)—
the aggregate amount of tax paid under section 4475(b)(1) with respect to such transfers, and
the aggregate amount of tax remitted under section 4475(b)(2) with respect to such transfers.
Every person required to make a return under subsection (a) shall furnish, at such time as the Secretary may provide, to each person whose name is required to be set forth in such return a written statement showing—
the name and address of the information contact of the required reporting person, and
the information described in subsection (a)(2) which relates to such person.
Any term used in this section which is also used in section 4475 shall have the meaning given such term in such section.
in paragraph (1)(B), by striking or
at the end of clause (xxvii), by striking and
at the end of clause (xxviii) and inserting or
, and by adding at the end the following new clause:
in paragraph (2), by striking or
at the end of subparagraph (MM), by striking the period at the end of subparagraph (NN) and inserting , or
, and by inserting after subparagraph (NN) the following new subparagraph:
Section 6211(b)(4)(A) is amended by inserting 36C,
after 36B,
.
Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended by striking and
at the end of subparagraph (Z), by the striking the period at the end of subparagraph (AA) and inserting , and
, and by inserting after subparagraph (AA) the following new subparagraph:
Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C,
after 36B,
.
The table of sections for subpart C of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 36B the following new item:
Except as otherwise provided in this subsection, the amendments made by this section shall apply to transfers made after December 31, 2025.
The amendments made by subsection (b), and paragraphs (1) through (4) of subsection (d), shall apply to taxable years ending after December 31, 2025.
Section 25A(g)(1) is amended to read as follows:
such individual’s social security number,
if the individual is married, the social security number of such individual’s spouse, and
in the case of a credit with respect to the qualified tuition and related expenses of an individual other than the taxpayer or the taxpayer’s spouse, the name and social security number of such individual.
social security numbershall have the meaning given such term in section 24(h)(7).
Section 25A(g)(6) is amended to read as follows:
TINand inserting
social security number or employer identification number.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Section 36B(c) is amended by adding at the end the following new paragraphs:
The term coverage month
shall not include, with respect to any individual covered by a qualified health plan enrolled in through an Exchange, any month beginning before the Exchange verifies, using applicable enrollment information that shall be provided or verified by the applicant, such individual’s eligibility—
to enroll in the plan through the Exchange,
for any reduced cost-sharing under section 1402 of such Act.
Income.
Any immigration status.
Place of residence.
Family size.
Such other information as may be determined by the Secretary (in consultation with the Secretary of Health and Human Services) as necessary to the verification prescribed under subparagraph (A).
coverage monthshall not include, with respect to any individual covered by a qualified health plan enrolled in through an Exchange, any month for which the Exchange does not meet the requirements of section 155.305(f)(4) of title 45, Code of Federal Regulations (as published in the Federal Register on March 19, 2025 (90 FR 12942)), with respect to the individual.
by striking health plan.—The term
and inserting the following:
by adding at the end the following new clause:
Section 36B(c)(3)(A), as amended by the preceding provisions of this Act, is amended by adding at the end the following new clause:
on the basis of the relationship of the individual’s expected household income to such a percentage of the poverty line (or such other amount) as is prescribed by the Secretary of Health and Human Services for purposes of such period, and
not in connection with the occurrence of an event or change in circumstances specified by the Secretary of Health and Human Services for such purposes.
The Secretary of Treasury and the Secretary of Health and Human Services shall prescribe such rules (including interim final and temporary regulations) and other guidance as may be necessary to carry out the purposes of the amendments made by this section.
advance payments.—and all that follows through
If the advance paymentsand inserting the following:
advance payments.—If the advance payments.
Section 35(g)(12)(B)(ii) is amended by striking then section 36B(f)(2)(B) shall be applied by substituting the amount determined under clause (i) for the amount determined under section 36B(f)(2)(A)
and inserting then the amount determined under clause (i) shall be substituted for the amount determined under section 36B(f)(2)
.
The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
reducing improper payments made under parts A and B; and
identifying any such improper payments so made.
The Secretary shall seek to contract with a vendor of artificial intelligence tools and with data scientists for purposes of implementing the artificial intelligence tools required under subsection (a).
The Secretary shall, to the extent practicable, recoup payments identified using the artificial intelligence tools implemented under subsection (a).
Not later than January 1, 2029, and not less frequently than annually thereafter, the Secretary shall report to Congress on the implementation of artificial intelligence tools under subsection (a) and the recoupment of improper payments under subsection (c). Such report shall include—
a description of any opportunities for further reducing rates of improper payments described in subsection (a)(1) or further increasing rates of recoupment of such payments;
the total dollar amount of improper payments recouped in the most recent year for which data is available; and
in the case that the Secretary fails to reduce the rate of improper payments by 50 percent in such most recent year as compared to the year prior to such most recent year, a description of the reasons for such failure.
The Secretary of Health and Human Services shall provide for the transfer from the Federal Hospital Insurance Trust Fund established under section 1817 of the Social Security Act (42 U.S.C. 1395i) to the Centers for Medicare & Medicaid Services Program Management Account of $12,500,000 for fiscal year 2025 for purposes of carrying out the amendment made by this section, to remain available until expended.
If any COVID–ERTC promoter is subject to penalty under section 6701(a) of the Internal Revenue Code of 1986 with respect to any COVID–ERTC document, notwithstanding paragraphs (1) and (2) of section 6701(b) of such Code, the amount of the penalty imposed under such section 6701(a) shall be the greater of—
$200,000 ($10,000, in the case of a natural person), or
75 percent of the gross income derived (or to be derived) by such promoter with respect to the aid, assistance, or advice referred to in section 6701(a)(1) of such Code with respect to such document.
Any COVID–ERTC promoter which provides aid, assistance, or advice with respect to any COVID–ERTC document and which fails to comply with due diligence requirements imposed by the Secretary with respect to determining eligibility for, or the amount of, any COVID-related employee retention tax credit, shall pay a penalty of $1,000 for each such failure.
Except as otherwise provided by the Secretary, the due diligence requirements referred to in paragraph (1) shall be similar to the due diligence requirements imposed under section 6695(g) of the Internal Revenue Code of 1986.
For purposes of the Internal Revenue Code of 1986, the penalty imposed under paragraph (1) shall be treated in the same manner as a penalty imposed under section 6695(g) of such Code.
For purposes of this subsection, the term Secretary means the Secretary of the Treasury or the Secretary’s delegate.
For purposes of sections 6111, 6112, 6707 and 6708 of the Internal Revenue Code of 1986—
any COVID-related employee retention tax credit (whether or not the taxpayer claims such COVID-related employee retention tax credit) shall be treated as a listed transaction (and as a reportable transaction) with respect to any COVID–ERTC promoter if such promoter provides any aid, assistance, or advice with respect to any COVID–ERTC document relating to such COVID-related employee retention tax credit, and
such COVID–ERTC promoter shall be treated as a material advisor with respect to such transaction.
For purposes of this section—
The term COVID–ERTC promoter means, with respect to any COVID–ERTC document, any person which provides aid, assistance, or advice with respect to such document if—
with respect to such person’s taxable year in which such person provided such assistance or the preceding taxable year—
the aggregate gross receipts of such person for aid, assistance, and advice with respect to all COVID–ERTC documents exceeds 50 percent of the gross receipts of such person for such taxable year, or
The term COVID–ERTC promoter shall not include a certified professional employer organization (as defined in section 7705 of the Internal Revenue Code of 1986).
For purposes of paragraph (1)(B)(ii)(II), all persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986, or subsection (m) or (o) of section 414 of such Code, shall be treated as 1 person.
In the case of any taxable year of less than 12 months, paragraph (1) shall be applied with respect to the calendar year in which such taxable year begins (in addition to applying to such taxable year).
For purposes of this section, the term COVID–ERTC document means any return, affidavit, claim, or other document related to any COVID-related employee retention tax credit, including any document related to eligibility for, or the calculation or determination of any amount directly related to any COVID-related employee retention tax credit.
For purposes of this section, the term COVID-related employee retention tax credit means—
any credit, or advance payment, under section 3134 of the Internal Revenue Code of 1986, and
any credit, or advance payment, under section 2301 of the CARES Act.
Notwithstanding section 6511 of the Internal Revenue Code of 1986 or any other provision of law, no credit or refund of any COVID-related employee retention tax credit shall be allowed or made after the date of the enactment of this Act, unless a claim for such credit or refund is filed by the taxpayer on or before January 31, 2024.
Section 3134(l) is amended to read as follows:
Notwithstanding section 6501, the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is 6 years after the latest of—
the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed,
the date on which such return is treated as filed under section 6501(b)(2), or
the date on which the claim for credit or refund with respect to such credit is made.
For purposes of this paragraph, the term improperly claimed ERTC wages means, with respect to an assessment attributable to a credit claimed under this section, the wages with respect to which a deduction would not have been allowed if the portion of the credit to which such assessment relates had been properly claimed.
Section 2301 of the CARES Act is amended by adding at the end the following new subsection:
Notwithstanding section 6501 of the Internal Revenue Code of 1986, the limitation on the time period for the assessment of any amount attributable to a credit claimed under this section shall not expire before the date that is 6 years after the latest of—
the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed,
the date on which such return is treated as filed under section 6501(b)(2) of such Code, or
the date on which the claim for credit or refund with respect to such credit is made.
For purposes of this paragraph, the term improperly claimed ERTC wages means, with respect to an assessment attributable to a credit claimed under this section, the wages with respect to which a deduction would not have been allowed if the portion of the credit to which such assessment relates had been properly claimed.
Subsection (h) shall apply to credits and refunds allowed or made after the date of the enactment of this Act.
The amendments made by subsection (i) shall apply to assessments made after the date of the enactment of this Act.
Subsections (d) and (k) shall not be construed to create any inference with respect to whether any COVID-related employee retention tax credit is (without regard to subsection (d)) a listed transaction (or reportable transaction) with respect to any COVID–ERTC promoter; and, for purposes of subsection (k), a return or list shall not be treated as required (with respect to such aid, assistance, or advice) by reason of subsection (d) if such return or list would be so required without regard to subsection (d).
The Secretary (as defined in subsection (c)(5)) shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section (and the amendments made by this section).
Chapter 77 is amended by adding at the end the following new section:
The Secretary shall not issue to a taxpayer an EITC certificate with respect to a child for a taxable year unless the taxpayer applies under the program with respect to the child and provides such information and supporting documentation as the Secretary shall by regulation prescribe as necessary to establish such child as a qualifying child only of the taxpayer for the taxable year.
Such application shall be made, and such information and supporting documentation shall be provided—
In the case of a taxpayer who takes into account as a qualifying child under section 32 a child for whom an EITC certificate has not been issued for the taxable year to the taxpayer—
the Secretary shall not credit the portion of any overpayment for such taxable year that is attributable to the taxpayer taking into account such child as a qualifying child, unless the taxpayer obtains, not later than the due date for the return for the taxable year, an EITC certificate with respect to such child for such taxable year, and
as an omission of information required by section 32 with respect to such child, and
as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).
subject to subparagraph (B), the Secretary shall not credit the portion of any overpayment for the taxable year that is attributable to a taxpayer taking into account such child as a qualifying child under section 32 until the 15th day of October following the end of the taxable year, and
as an omission of information required by section 32 with respect to such child, and
as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).
For purposes of this section, the term qualifying child
has the meaning given such term under section 32(c)(3).
A taxpayer shall not be permitted to apply for an EITC certificate under the program for any taxable year in the disallowance period.
For purposes of paragraph (1), the disallowance period is—
any disallowance period with respect to the taxpayer under section 32(k)(1).
The Secretary shall prescribe such rules as may be necessary or appropriate to carry out the program and purposes of this section, including—
a process for establishing alternating taxable year treatment of a child as a qualifying child under a custodial arrangement,
establishing the status of a child as a qualifying child of the taxpayer under section 32 for taxable years to which such subsection applies, and
a process for terminating EITC certificates in the case of competing claims with respect to a child or in cases in which issuance of the certificate is determined by the Secretary to be erroneous.
Section 32 amended by adding at the end the following new subsection:
The table of sections for chapter 77 is amended by adding at the end the following new item:
any person makes a material misstatement or inaccurate representation in an application under section 7531 for an EITC certificate, and
such misstatement or representation was due to reckless or intentional disregard of rules and regulations (but not due to fraud),
such person shall pay a penalty of $100 for each EITC certificate with respect to which such misstatement or representation was made.
If a misstatement or representation described in subsection (a)(1) is due to fraud on the part of the person making such misstatement or representation, in addition to any criminal penalty, such person shall pay a penalty of $500 for each EITC certificate with respect to which such a misstatement or representation was made.
The table of sections for part I of subchapter B of chapter 68 is amended by adding at the end the following new item:
The amendments made by this subsection shall apply to taxable years beginning after December 31, 2024.
Out of any money in the Treasury not otherwise appropriated, there is hereby appropriated $10,000,000 for the fiscal year ending on September 30, 2026, for necessary expenses of the Department of the Treasury, to establish, within 90 days following the date of the enactment of this Act, a task force to provide to the Secretary of the Treasury a report on the following with respect to the administration of the earned income tax credit:
The potential use of third-party payroll and consumption datasets to verify income.
The integration of automated databases to allow horizontal verification to reduce improper payments, fraud, and abuse.
For purposes of this subsection, the term specified Purple Heart recipient
means any individual—
who received the Purple Heart,
who received disability insurance benefit payments under section 223(a) of the Social Security Act, and
with respect to whom such disability insurance benefit payments ceased to be payable by reason of section 223(e)(1) of such Act.
For purposes of this subsection—
The term qualified benefit termination month
means, with respect to any specified Purple Heart recipient, each month during the 12-month period beginning with the first month with respect to which disability insurance benefit payments described in paragraph (2)(B) ceased to be payable as described in paragraph (2)(C).
For purposes of this subsection, the term SSDI benefit substitution amount
means, with respect to specified Purple Heart recipient for any qualified benefit termination month, an amount equal to the disability insurance benefit payment received by such recipient under section 223(a) of the Social Security Act for the month immediately preceding the 12-month period described in paragraph (3)(A).
Subsections (a)(2), (d), (e), (f), and (i) shall not apply with respect to the increase under paragraph (1).
The amendment made by this subsection shall apply to taxable years ending after the date of the enactment of this Act.
As soon as practicable, and not later than 30 days after the date of the enactment of this Act, the Secretary of the Treasury shall ensure that the Internal Revenue Service Direct File program has been terminated.
Out of any money in the Treasury not otherwise appropriated, there is hereby appropriated for the fiscal year ending September 30, 2026, for necessary expenses of the Department of the Treasury to deliver to Congress, within 90 days following the date of the enactment of this Act, a report on (1) the cost of a new public-private partnership to provide for free tax filing for up to 70 percent of all taxpayers calculated by adjusted gross income to replace free file and any IRS-run direct file programs; (2) taxpayer opinions and preferences regarding a taxpayer-funded, government-run service or a free service provided by the private sector; and (3) assessment of the feasibility of a new approach, how to make the options consistent and simple for taxpayers across all participating providers, how to provide features to address taxpayer needs, and how much money should be appropriated to advertise the new option, $15,000,000, to remain available until September 30, 2026.
The period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual—
the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and
the amount of any credit or refund.
The provisions of paragraph (1) shall apply to the spouse of any individual entitled to the benefits of such paragraph.
a United States national taken hostage abroad, as determined pursuant to the findings of the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)).
If an individual is entitled to the benefits of subsection (a) with respect to any return and such return is timely filed (determined after the application of such subsection), subsections (b)(3) and (e) of section 6611 shall not apply.
the Secretary shall abate any such assessment and refund any amount collected to such applicable individual in the same manner as any refund of an overpayment of tax under section 6402.
The table of sections for chapter 77 is amended by inserting after the item relating to section 7510 the following new item:
The amendments made by this subsection shall apply to taxable years ending after the date of enactment of this Act.
Not later than January 1, 2026, the Secretary of State and the Attorney General, acting through the Hostage Recovery Fusion Cell (as described in section 304 of the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (22 U.S.C. 1741b)), shall—
provide the list described in clause (i) to the Secretary.
For purposes of carrying out the program described in subparagraph (A), the Secretary (in consultation with the Secretary of State and the Attorney General) shall, with respect to any individual identified under subparagraph (B), provide notice to such individual—
that such individual may be eligible for a refund or an abatement of any amount described in paragraph (2) pursuant to the program described in subparagraph (A).
With respect to any refund under subparagraph (A)—
any limitation under section 6511(b)(2) shall not apply.
ending on the date of enactment of this subsection.
The amendment made by this section shall apply to taxable years ending on or before the date of enactment of this Act.
such organization (and the designation of such organization under subparagraph (B)) shall be treated as described in paragraph (2), and
the period of suspension described in paragraph (3) with respect to such organization shall be treated as beginning on the date that the Secretary designates such organization under subparagraph (B) and ending on the date that the Secretary rescinds such designation under subparagraph (D).
For purposes of this paragraph—
the term terrorist supporting organization means any organization which is designated by the Secretary as having provided, during the 3-year period ending on the date of such designation, material support or resources to an organization described in paragraph (2) (determined after the application of this paragraph to such organization) in excess of a de minimis amount.
The term material support or resources
has the meaning given such term in subsection (g)(4) of section 2339B of title 18, United States Code, except that such term shall not include—
Prior to designating any organization as a terrorist supporting organization under subparagraph (B), the Secretary shall mail to the most recent mailing address provided by such organization on the organization’s annual return or notice under section 6033 (or subsequent form indicating a change of address) a written notice which includes—
a statement that the Secretary will designate such organization as a terrorist supporting organization unless the organization satisfies the requirements of subclause (I) or (II) of clause (ii),
the name of the organization or organizations with respect to which the Secretary has determined such organization provided material support or sources as described in subparagraph (B),
a description of such material support or resources except to the extent that the Secretary determines that disclosure of such description would be inconsistent with national security or law enforcement interests, and
if the Secretary makes the determination described in subclause (III), a statement that the Secretary has made such determination and that all or part of the description of such material support or resources is not included in such notice by reason of such determination.
In the case of any notice provided to an organization under clause (i), the Secretary shall, at the close of the 90-day period beginning on the date that such notice was sent, designate such organization as a terrorist supporting organization under subparagraph (B) if (and only if) such organization has not (during such period)—
demonstrated to the satisfaction of the Secretary that such organization did not provide the material support or resources referred to in subparagraph (B),
made reasonable efforts to have such support or resources returned to such organization and certified in writing to the Secretary that such organization will not provide any further support or resources to organizations described in paragraph (2), or
if such notice included a statement described in clause (i)(IV), filed a complaint with a United States district court of competent jurisdiction alleging that Secretary’s determination under clause (i)(III) is erroneous.
A certification under subclause (II) shall not be treated as valid if the organization making such certification has provided any other such certification during the preceding 5 years.
The Secretary shall rescind a designation under subparagraph (B) if (and only if)—
the Secretary determines that such designation was erroneous,
after the Secretary receives a written certification from an organization that such organization did not receive the notice described in subparagraph (C)(i)—
the Secretary determines that it is reasonable to believe that such organization did not receive such notice, and
such organization satisfies the requirements of subclause (I) or (II) of subparagraph (C)(ii) (determined after taking into account the last sentence thereof), or
the Secretary determines, with respect to all organizations to which the material support or resources referred to in subparagraph (B) were provided, the periods of suspension under paragraph (3) have ended.
A certification described in the matter preceding subclause (I) of clause (ii) shall not be treated as valid if the organization making such certification has provided any other such certification during the preceding 5 years.
In the case of the designation of an organization by the Secretary as a terrorist supporting organization under subparagraph (B), a dispute regarding such designation shall be subject to resolution by the Internal Revenue Service Independent Office of Appeals under section 7803(e) in the same manner as if such designation were made by the Internal Revenue Service and paragraph (5) of this subsection did not apply.
The Secretary shall establish policies and procedures for purposes of this paragraph that ensure that employees of the Department of the Treasury comply with all laws regarding the handling and review of classified information (as defined in section 1(a) of the Classified Information Procedures Act).
The amendment made by this section shall apply to designations made after the date of the enactment of this Act in taxable years ending after such date.
Paragraphs (1), (2), (3), (4), and (5) of section 7213(a) are each amended by striking $5,000, or imprisonment of not more than 5 years
and inserting $250,000, or imprisonment of not more than 10 years
.
Section 7213(a) is amended by adding at the end the following new paragraph:
The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.
The Secretary of the Treasury may not regulate, prohibit, or restrict the use of a contingent fee in connection with tax returns, claims for refund, or documents in connection with tax returns or claims for refund prepared on behalf of a taxpayer.
The limitation under section 3101(b) of title 31, United States Code, as most recently increased by section 401(b) of Public Law 118–5 (31 U.S.C. 3101 note), is increased by $4,000,000,000,000.