Topic index
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(a) In general.—Section 904(b), as amended by section 70311, is amended by adding at the end the following new paragraph: “(6) SOURCE RULES FOR CERTAIN INVENTORY PRODUCED IN THE UNITED STATES AND SOLD THROUGH FOREIGN …
(a) Increase in deemed paid credit.— (1) IN GENERAL.—Section 960(d)(1) is amended by striking “80 percent” and inserting “90 percent”. (2) GROSS UP FOR DEEMED PAID FOREIGN TAX CREDIT.—Section 78 is amended— (A) by …
(a) Rules for allocation of certain deductions to foreign source net CFC tested income for purposes of foreign tax credit limitation.—Section 904(b) is amended by adding at the end the following new paragraph: “(5) …
SEC. 70301. Full expensing for certain business property. (a) Made permanent.— (1) IN GENERAL.—Section 168(k)(2)(A) is amended by adding “and” at the end of clause (i), by striking “, and” at the end of clause (ii) and …
(a) In general.—Section 142(a)(1) is amended to read as follows: “(1) airports and spaceports,”. (b) Treatment of ground leases.—Section 142(b)(1) is amended by adding at the end the following new subparagraph: “(C) …
(a) In general.—Section 48D(a) is amended by striking “25 percent” and inserting “35 percent”. (b) Effective date.—The amendments made by this section shall apply to property placed in service after December 31, 2025. …
(a) In general.—Section 168 is amended by adding at the end the following new subsection: “(n) Special allowance for qualified production property.— “(1) IN GENERAL.—In the case of any qualified production property of a …
(a) In general.—Section 179(b) is amended— (1) in paragraph (1), by striking “$1,000,000” and inserting “$2,500,000”, and (2) in paragraph (2), by striking “$2,500,000” and inserting “$4,000,000”. (b) Conforming …
(a) Exception to denial of deduction for business meals.—Section 274(o), as added by section 13304 of Public Law 115–97, is amended by striking “No deduction” and inserting “Except in the case of an expense described in …
(a) In general.—Section 45S is amended— (1) in subsection (a)— (A) by striking paragraph (1) and inserting the following: “(1) IN GENERAL.—For purposes of section 38, in the case of an eligible employer, the paid family …
(a) In general.—Section 163(j)(8)(A)(v) is amended by striking “in the case of taxable years beginning before January 1, 2022,”. (b) Floor plan financing applicable to certain trailers and campers.—Section 163(j)(9)(C) …
(a) In general.—Part VI of subchapter B of chapter 1 is amended by inserting after section 174 the following new section: “SEC. 174A. Domestic research or experimental expenditures. “(a) Treatment as …
SEC. 70301. Full expensing for certain business property. (a) Made permanent.— (1) IN GENERAL.—Section 168(k)(2)(A) is amended by adding “and” at the end of clause (i), by striking “, and” at the end of clause (ii) and …
SEC. 70201. No tax on tips. (a) Deduction allowed.—Part VII of subchapter B of chapter 1 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: “SEC. 224. …
(a) Trump accounts.— (1) IN GENERAL.—Subchapter F of chapter 1 is amended by adding at the end the following new part: “PART IX—Trump accounts “Sec. 530A. Trump accounts. “SEC. 530A. Trump accounts. “(a) General …
(a) In general.—Section 163(h) is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph: “(4) SPECIAL RULES FOR TAXABLE YEARS 2025 THROUGH 2028 RELATING …
(a) Deduction allowed.—Part VII of subchapter B of chapter 1, as amended by the preceding provisions of this Act, is amended by redesignating section 225 as section 226 and by inserting after section 224 the following …
(a) Deduction allowed.—Part VII of subchapter B of chapter 1 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: “SEC. 224. Qualified tips. “(a) In …
SEC. 70101. Extension and enhancement of reduced rates. (a) In general.—Section 1(j) is amended— (1) in paragraph (1), by striking “, and before January 1, 2026”, and (2) by striking “2018 through 2025” in the heading …
(a) In general.—Section 164(b)(6) is amended— (1) by striking “and before January 1, 2026”, and (2) by striking “$10,000 ($5,000 in the case of a married individual filing a separate return)” and inserting “the …
(a) In general.—Section 108(f)(5) is amended to read as follows: “(5) DISCHARGES ON ACCOUNT OF DEATH OR DISABILITY.— “(A) IN GENERAL.—In the case of an individual, gross income does not include any amount which (but for …
(a) Treatment made permanent.—Section 11026(a) of Public Law 115–97 is amended by striking “, with respect to the applicable period”. (b) Kenya, Mali, Burkina Faso, and Chad included as hazardous duty areas.—Section …
(a) In general.—Section 529(c)(3)(C)(i)(III) is amended by striking “before January 1, 2026,”. (b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025. …
(a) Extension.— (1) IN GENERAL.—Section 25B(d)(1) is amended to read as follows: “(1) IN GENERAL.—The term ‘qualified retirement savings contributions’ means, with respect to any taxable year, the sum of— “(A) the amount …
(a) In general.—Section 529A(b)(2)(B) is amended— (1) in clause (i), by inserting “(determined by substituting ‘1996’ for ‘1997’ in paragraph (2)(B) thereof)” after “section 2503(b)”, and (2) in clause (ii), by striking …
(a) In general.—Section 165 is amended by striking subsection (d) and inserting the following: “(d) Wagering losses.— “(1) IN GENERAL.—For purposes of losses from wagering transactions, the amount allowed as a deduction …
(a) Extension of limitation on deduction.—Section 217(k) is amended— (1) by striking “, and before January 1, 2026”, and (2) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”. (b) …
(a) In general.—Section 132(f) is amended— (1) by striking subparagraph (D) of paragraph (1), (2) in paragraph (2), by inserting “and” at the end of subparagraph (A), by striking “, and” at the end of subparagraph (B) …
(a) In general.—Section 68 is amended to read as follows: “(a) In general.—In the case of an individual, the amount of the itemized deductions otherwise allowable for the taxable year (determined without regard to this …
(a) In general.—Section 67(g) is amended— (1) by striking “, and before January 1, 2026”, and (2) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”. (b) Deduction for educator expenses.— …
(a) In general.—Section 165(h)(5) is amended— (1) in subparagraph (A), by striking “, and before January 1, 2026”, and (2) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”. (b) …
(a) In general.—Section 163(h)(3)(F) is amended— (1) in clause (i)— (A) by striking “, and before January 1, 2026”, (B) by redesignating subclauses (III) and (IV) as subclauses (IV) and (V), respectively, (C) by striking …
(a) In general.—Section 55(d)(4) is amended— (1) in subparagraph (A), by striking “, and before January 1, 2026”, and (2) by striking “and before 2026” in the heading. (b) Modification of inflation adjustment.—Section …
(a) In general.—Section 2010(c)(3) is amended— (1) in subparagraph (A) by striking “$5,000,000” and inserting “$15,000,000”, (2) in subparagraph (B)— (A) in the matter preceding clause (i), by striking “2011” and …
(a) Increase in taxable income limitation phase-in amounts.— (1) IN GENERAL.—Subparagraph (B) of section 199A(b)(3) is amended by striking “$50,000 ($100,000 in the case of a joint return)” each place it appears and …
(a) Extension and increase of expanded child tax credit.—Section 24(h) is amended— (1) in paragraph (1), by striking “, and before January 1, 2026”, (2) in paragraph (2), by striking “$2,000” and inserting “$2,200”, and …
(a) In general.—Section 151(d)(5) is amended— (1) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”, (2) by striking “, and before January 1, 2026”, and (3) by adding at the end the …
(a) In general.—Section 63(c)(7) is amended— (1) by striking “, and before January 1, 2026” in the matter preceding subparagraph (A), and (2) by striking “2018 through 2025” in the heading and inserting “beginning after …
SEC. 70101. Extension and enhancement of reduced rates. (a) In general.—Section 1(j) is amended— (1) in paragraph (1), by striking “, and before January 1, 2026”, and (2) by striking “2018 through 2025” in the heading …
(a) References.—Except as otherwise expressly provided, whenever in this title, an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be …
SEC. 30001. Funding cap for the Bureau of Consumer Financial Protection. Section 1017(a)(2)(A)(iii) of the Consumer Financial Protection Act of 2010 (12 U.S.C. 5497(a)(2)(A)(iii)) is amended by striking “12” and …
SEC. 40001. Coast Guard mission readiness. (a) In general.—Chapter 11 of title 14, United States Code, is amended by adding at the end the following: “SUBCHAPTER V—COAST GUARD MISSION READINESS “§ 1181. Special …
subtitle A—Oil and gas leasing SEC. 50101. Onshore oil and gas leasing. (a) Repeal of Inflation Reduction Act provisions.— (1) ONSHORE OIL AND GAS ROYALTY RATES.—Subsection (a) of section 50262 of Public Law 117–169 (136 …
SEC. 20001. Enhancement of Department of Defense resources for improving the quality of life for military personnel. (a) Appropriations.—In addition to amounts otherwise available, there are appropriated to the Secretary …
subtitle A—Nutrition SEC. 10101. Re-evaluation of thrifty food plan. (a) In general.—Section 3 of the Food and Nutrition Act of 2008 (7 U.S.C. 2012) is amended by striking subsection (u) and inserting the following: “(u) …
SEC. 60001. Rescission of funding for clean heavy-duty vehicles. The unobligated balances of amounts made available to carry out section 132 of the Clean Air Act (42 U.S.C. 7432) are rescinded. SEC. 60002. Repeal of …
(a) In general.—In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $256,657,000, to remain available until September 30, …
Title I of the National Environmental Policy Act of 1969 (42 U.S.C. 4331 et seq.) is amended by adding at the end the following: “SEC. 112. Project sponsor opt-in fees for environmental reviews. “(a) Process.— “(1) …
(a) In general.—In addition to amounts otherwise available, there is appropriated for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, $256,657,000, to remain available until September 30, …
The unobligated balances of amounts made available to carry out section 179 of title 23, United States Code, are rescinded. Published with DiscussionBridge from the Repeal OBBBA Forum Source author: Editor · …