The Oh My God the Big Beautiful Bill is Great?... 

below is about 5 per cent of the BBB...

GO DIRECTLY TO THE END TO SEE WHAT THE BBB MEANS....

119th CONGRESS
1st Session
H. R. 1

_______________________________________________________________________

AN ACT

To provide for reconciliation pursuant to title II of H. Con. Res. 14.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``One Big Beautiful Bill Act''.

SEC. 2. TABLE OF CONTENTS.

The table of contents of this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
TITLE I--COMMITTEE ON AGRICULTURE

Subtitle A--Nutrition

Sec. 10001. Thrifty food plan.
Sec. 10002. Able bodied adults without dependents work requirements.
Sec. 10003. Able bodied adults without dependents waivers.
Sec. 10004. Availability of standard utility allowances based on
receipt of energy assistance.
Sec. 10005. Restrictions on internet expenses.
Sec. 10006. Matching funds requirements.
Sec. 10007. Administrative cost sharing.
Sec. 10008. General work requirement age.
Sec. 10009. National Accuracy Clearinghouse.
Sec. 10010. Quality control zero tolerance.
Sec. 10011. National education and obesity prevention grant program
repealer.
Sec. 10012. Alien SNAP eligibility.
Sec. 10013. Emergency food assistance.
Subtitle B--Investment in Rural America

Sec. 10101. Safety net.
Sec. 10102. Conservation.
Sec. 10103. Supplemental Agricultural Trade Promotion program.
Sec. 10104. Research.
Sec. 10105. Secure rural schools; forestry.
Sec. 10106. Energy.
Sec. 10107. Horticulture.
Sec. 10108. Miscellaneous.
TITLE II--COMMITTEE ON ARMED SERVICES

Sec. 20001. Enhancement of Department of Defense resources for
improving the quality of life for military
personnel.
Sec. 20002. Enhancement of Department of Defense resources for
shipbuilding.
Sec. 20003. Enhancement of Department of Defense resources for
integrated air and missile defense.
Sec. 20004. Enhancement of Department of Defense resources for
munitions and defense supply chain
resiliency.
Sec. 20005. Enhancement of Department of Defense resources for scaling
low-cost weapons into production.
Sec. 20006. Enhancement of Department of Defense resources for
improving the efficiency and cybersecurity
of the Department of Defense.
Sec. 20007. Enhancement of Department of Defense resources for air
superiority.
Sec. 20008. Enhancement of resources for nuclear forces.
Sec. 20009. Enhancement of Department of Defense resources to improve
capabilities of United States Indo-Pacific
Command.
Sec. 20010. Enhancement of Department of Defense resources for
improving the readiness of the Armed
Forces.
Sec. 20011. Improving Department of Defense border support and counter-
drug missions.
Sec. 20012. Enhancement of military intelligence programs.
Sec. 20013. Department of Defense oversight.
Sec. 20014. Military construction projects authorized.
Sec. 20015. Plan required.
Sec. 20016. Limitation on availability of funds.
TITLE III--COMMITTEE ON EDUCATION AND WORKFORCE

Subtitle A--Student Eligibility

Sec. 30001. Student eligibility.
Sec. 30002. Amount of need; cost of attendance; median cost of college.
Subtitle B--Loan Limits

Sec. 30011. Loan Limits.
Subtitle C--Loan Repayment

Sec. 30021. Loan repayment.
Sec. 30022. Deferment; forbearance.
Sec. 30023. Loan rehabilitation.
Sec. 30024. Public Service Loan Forgiveness.
Sec. 30025. Student loan servicing.
Subtitle D--Pell Grants

Sec. 30031. Eligibility.
Sec. 30032. Workforce pell grants.
Sec. 30033. Pell shortfall.
Subtitle E--Accountability

Sec. 30041. Agreements with institutions.
Sec. 30042. Campus-based aid programs.
Subtitle F--Regulatory Relief

Sec. 30051. Regulatory relief.
Subtitle G--Limitation on Authority

Sec. 30061. Limitation on authority of the Secretary to propose or
issue regulations and executive actions.
TITLE IV--ENERGY AND COMMERCE

Subtitle A--Energy

Sec. 41001. Rescissions relating to certain Inflation Reduction Act
programs.
Sec. 41002. Natural gas exports and imports.
Sec. 41003. Funding for Department of Energy loan guarantee expenses.
Sec. 41004. Expedited permitting.
Sec. 41005. De-risking Compensation Program.
Sec. 41006. Strategic Petroleum Reserve.
Subtitle B--Environment

Part 1--Repeals and Rescissions

Sec. 42101. Repeal and rescission relating to clean heavy-duty
vehicles.
Sec. 42102. Repeal and rescission relating to grants to reduce air
pollution at ports.
Sec. 42103. Repeal and rescission relating to Greenhouse Gas Reduction
Fund.
Sec. 42104. Repeal and rescission relating to diesel emissions
reductions.
Sec. 42105. Repeal and rescission relating to funding to address air
pollution.
Sec. 42106. Repeal and rescission relating to funding to address air
pollution at schools.
Sec. 42107. Repeal and rescission relating to low emissions electricity
program.
Sec. 42108. Repeal and rescission relating to funding for section
211(o) of the Clean Air Act.
Sec. 42109. Repeal and rescission relating to funding for
implementation of the American Innovation
and Manufacturing Act.
Sec. 42110. Repeal and rescission relating to funding for enforcement
technology and public information.
Sec. 42111. Repeal and rescission relating to greenhouse gas corporate
reporting.
Sec. 42112. Repeal and rescission relating to environmental product
declaration assistance.
Sec. 42113. Repeal of funding for methane emissions and waste reduction
incentive program for petroleum and natural
gas systems.
Sec. 42114. Repeal and rescission relating to greenhouse gas air
pollution plans and implementation grants.
Sec. 42115. Repeal and rescission relating to Environmental Protection
Agency efficient, accurate, and timely
reviews.
Sec. 42116. Repeal and rescission relating to low-embodied carbon
labeling for construction materials.
Sec. 42117. Repeal and rescission relating to environmental and climate
justice block grants.
Part 2--Repeal of EPA Rules Relating to Greenhouse Gas and Multi-
pollutant Emissions Standards

Sec. 42201. Repeal of EPA rules relating to greenhouse gas and multi-
pollutant emissions standards.
Part 3--Repeal of NHTSA Rules Relating to CAFE Standards

Sec. 42301. Repeal of NHTSA rules relating to CAFE standards.
Subtitle C--Communications

Part 1--Spectrum Auctions

Sec. 43101. Identification and auction of spectrum.
Part 2--Artificial Intelligence and Information Technology
Modernization

Sec. 43201. Artificial intelligence and information technology
modernization initiative.
Subtitle D--Health

Part 1--Medicaid

subpart a--reducing fraud and improving enrollment processes

Sec. 44101. Moratorium on implementation of rule relating to
eligibility and enrollment in Medicare
Savings Programs.
Sec. 44102. Moratorium on implementation of rule relating to
eligibility and enrollment for Medicaid,
CHIP, and the Basic Health Program.
Sec. 44103. Ensuring appropriate address verification under the
Medicaid and CHIP programs.
Sec. 44104. Modifying certain State requirements for ensuring deceased
individuals do not remain enrolled.
Sec. 44105. Medicaid provider screening requirements.
Sec. 44106. Additional Medicaid provider screening requirements.
Sec. 44107. Removing good faith waiver for payment reduction related to
certain erroneous excess payments under
Medicaid.
Sec. 44108. Increasing frequency of eligibility redeterminations for
certain individuals.
Sec. 44109. Revising home equity limit for determining eligibility for
long-term care services under the Medicaid
program.
Sec. 44110. Prohibiting Federal financial participation under Medicaid
and CHIP for individuals without verified
citizenship, nationality, or satisfactory
immigration status.
Sec. 44111. Reducing expansion FMAP for certain States providing
payments for health care furnished to
certain individuals.
subpart b--preventing wasteful spending

Sec. 44121. Moratorium on implementation of rule relating to staffing
standards for long-term care facilities
under the Medicare and Medicaid programs.
Sec. 44122. Modifying retroactive coverage under the Medicaid and CHIP
programs.
Sec. 44123. Ensuring accurate payments to pharmacies under Medicaid.
Sec. 44124. Preventing the use of abusive spread pricing in Medicaid.
Sec. 44125. Prohibiting Federal Medicaid and CHIP funding for gender
transition procedures.
Sec. 44126. Federal payments to prohibited entities.
subpart c--stopping abusive financing practices

Sec. 44131. Sunsetting eligibility for increased FMAP for new expansion
States.
Sec. 44132. Moratorium on new or increased provider taxes.
Sec. 44133. Revising payments for certain State directed payments.
Sec. 44134. Requirements regarding waiver of uniform tax requirement
for Medicaid provider tax.
Sec. 44135. Requiring budget neutrality for Medicaid demonstration
projects under section 1115.
subpart d--increasing personal accountability

Sec. 44141. Requirement for States to establish Medicaid community
engagement requirements for certain
individuals.
Sec. 44142. Modifying cost sharing requirements for certain expansion
individuals under the Medicaid program.
Part 2--Affordable Care Act

Sec. 44201. Addressing waste, fraud, and abuse in the ACA Exchanges.
Sec. 44202. Funding cost sharing reduction payments.
Part 3--Improving Americans' Access to Care

Sec. 44301. Expanding and clarifying the exclusion for orphan drugs
under the Drug Price Negotiation Program.
Sec. 44302. Streamlined enrollment process for eligible out-of-state
providers under Medicaid and CHIP.
Sec. 44303. Delaying DSH reductions.
Sec. 44304. Modifying update to the conversion factor under the
physician fee schedule under the Medicare
program.
Sec. 44305. Modernizing and Ensuring PBM Accountability.
TITLE V--COMMITTEE ON FINANCIAL SERVICES

Sec. 50001. Green and resilient retrofit program for multifamily family
housing.
Sec. 50002. Public Company Accounting Oversight Board.
Sec. 50003. Bureau of Consumer Financial Protection.
Sec. 50004. Consumer Financial Civil Penalty Fund.
Sec. 50005. Financial Research Fund.
TITLE VI--COMMITTEE ON HOMELAND SECURITY

Sec. 60001. Border barrier system construction, invasive species, and
border security facilities improvements.
Sec. 60002. U.S. Customs and Border Protection personnel and fleet
vehicles.
Sec. 60003. U.S. Customs and Border Protection technology, vetting
activities, and other efforts to enhance
border security.
Sec. 60004. State border security reimbursement.
Sec. 60005. State and local law enforcement presidential residence
protection.
Sec. 60006. State homeland security grant program.
TITLE VII--COMMITTEE ON THE JUDICIARY

Subtitle A--Immigration Matters

Part 1--Immigration Fees

Sec. 70001. Applicability of the immigration laws.
Sec. 70002. Asylum fee.
Sec. 70003. Employment authorization document fees.
Sec. 70004. Parole fee.
Sec. 70005. Special immigrant juvenile fee.
Sec. 70006. Temporary protected status fee.
Sec. 70007. Unaccompanied alien child sponsor fee.
Sec. 70008. Visa integrity fee.
Sec. 70009. Form I-94 fee.
Sec. 70010. Yearly asylum fee.
Sec. 70011. Fee for continuances granted in immigration court
proceedings.
Sec. 70012. Fee relating to renewal and extension of employment
authorization for parolees.
Sec. 70013. Fee relating to termination, renewal, and extension of
employment authorization for asylum
applicants.
Sec. 70014. Fee relating to renewal and extension of employment
authorization for aliens granted temporary
protected status.
Sec. 70015. Diversity immigrant visa fees.
Sec. 70016. EOIR fees.
Sec. 70017. ESTA fee.
Sec. 70018. Immigration user fees.
Sec. 70019. EVUS fee.
Sec. 70020. Fee for sponsor of unaccompanied alien child who fails to
appear in immigration court.
Sec. 70021. Fee for aliens ordered removed in absentia.
Sec. 70022. Customs and Border Protection inadmissible alien
apprehension fee.
Sec. 70023. Amendment to authority to apply for asylum.
Part 2--Use of Funds

Sec. 70100. Executive Office for Immigration Review.
Sec. 70101. Adult alien detention capacity and family residential
centers.
Sec. 70102. Retention and signing bonuses for U.S. Immigration and
Customs Enforcement personnel.
Sec. 70103. Hiring of additional U.S. Immigration and Customs
Enforcement personnel.
Sec. 70104. U.S. Immigration and Customs Enforcement hiring capability.
Sec. 70105. Transportation and removal operations.
Sec. 70106. Information technology investments.
Sec. 70107. Facilities upgrades.
Sec. 70108. Fleet modernization.
Sec. 70109. Promoting family unity.
Sec. 70110. Funding section 287(g) of the Immigration and Nationality
Act.
Sec. 70111. Compensation for incarceration of criminal aliens.
Sec. 70112. Office of the Principal Legal Advisor.
Sec. 70113. Return of aliens arriving from contiguous territory.
Sec. 70114. State and local participation in homeland security efforts.
Sec. 70115. Unaccompanied alien children capacity.
Sec. 70116. Department of Homeland Security checks for unaccompanied
alien children.
Sec. 70117. Department of Health and Human Services checks for
unaccompanied alien children.
Sec. 70118. Information about sponsors and adult residents of sponsor
households.
Sec. 70119. Repatriation of unaccompanied alien children.
Sec. 70120. United States Secret Service.
Sec. 70121. Combating drug trafficking and illegal drug use.
Sec. 70122. Investigating and prosecuting immigration related matters.
Sec. 70123. Expedited removal for criminal aliens.
Sec. 70124. Removal of certain criminal aliens without further hearing.
Subtitle B--Regulatory Matters

Sec. 70200. Review of agency rulemaking.
Subtitle C--Other Matters

Sec. 70300. Limitation on donations made pursuant to settlement
agreements to which the United States is a
party.
Sec. 70301. Solicitation of orders defined.
Sec. 70302. Restriction on enforcement.
TITLE VIII--COMMITTEE ON NATURAL RESOURCES

Subtitle A--Energy and Mineral Resources

Part 1--Oil and Gas

Sec. 80101. Onshore oil and gas lease sales.
Sec. 80102. Noncompetitive leasing.
Sec. 80103. Permit fees.
Sec. 80104. Permitting fee for non-Federal land.
Sec. 80105. Reinstate reasonable royalty rates.
Part 2--Geothermal

Sec. 80111. Geothermal leasing.
Sec. 80112. Geothermal royalties.
Part 3--Alaska

Sec. 80121. Coastal plain oil and gas leasing.
Part 4--Mining

Sec. 80131. Superior National Forest lands in Minnesota.
Part 5--Coal

Sec. 80141. Coal leasing.
Sec. 80142. Future coal leasing.
Sec. 80143. Coal royalty.
Sec. 80144. Authorization to mine Federal minerals.
Part 6--NEPA

Sec. 80151. Project sponsor opt-in fees for environmental reviews.
Sec. 80152. Rescission relating to environmental and climate data
collection.
Part 7--Miscellaneous

Sec. 80161. Protest fees.
Part 8--Offshore Oil and Gas Leasing

Sec. 80171. Mandatory offshore oil and gas lease sales.
Sec. 80172. Offshore commingling.
Sec. 80173. Limitations on amount of distributed qualified outer
Continental Shelf revenues.
Part 9--Renewable Energy

Sec. 80181. Renewable energy fees on Federal lands.
Sec. 80182. Renewable energy revenue sharing.
Subtitle B--Water, Wildlife, and Fisheries

Sec. 80201. Rescission of funds for investing in coastal communities
and climate resilience.
Sec. 80202. Rescission of funds for facilities of National Oceanic and
Atmospheric Administration and national
marine sanctuaries.
Sec. 80203. Surface water storage enhancement.
Sec. 80204. Water conveyance enhancement.
Subtitle C--Federal Lands

Sec. 80301. Rescission of Forest Service Funds.
Sec. 80302. Rescission of National Park Service and Bureau of Land
Management Funds.
Sec. 80303. Rescission of Bureau of Land Management and National Park
Service Funds.
Sec. 80304. Rescission of National Park Service Funds.
Sec. 80305. Celebrating America's 250th Anniversary.
Sec. 80306. Long-Term Contracts for the Forest Service.
Sec. 80307. Long-Term Contracts for the Bureau of Land Management.
Sec. 80308. Timber production for the Forest Service.
Sec. 80309. Timber Production for the Bureau of Land Management.
TITLE IX--COMMITTEE ON OVERSIGHT AND GOVERNMENT REFORM

Sec. 90001. Elimination of the FERS annuity supplement for certain
employees.
Sec. 90002. Election for at-will employment and lower FERS
contributions for new Federal civil service
hires.
Sec. 90003. Filing fee for Merit Systems Protection Board claims and
appeals.
Sec. 90004. FEHB protection.
TITLE X--COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE

Sec. 100001. Coast Guard assets necessary to secure the maritime border
and interdict migrants and drugs.
Sec. 100002. Vessel tonnage duties.
Sec. 100003. Registration fee on motor vehicles.
Sec. 100004. Deposit of registration fee on motor vehicles.
Sec. 100005. Motor carrier data.
Sec. 100006. IRA rescissions.
Sec. 100007. Air traffic control staffing and modernization.
Sec. 100008. John F. Kennedy Center for the Performing Arts.
TITLE XI--COMMITTEE ON WAYS AND MEANS, ``THE ONE, BIG, BEAUTIFUL BILL''

Sec. 110000. References to the Internal Revenue Code of 1986, etc.
Subtitle A--Make American Families and Workers Thrive Again

Part 1--Permanently Preventing Tax Hikes on American Families and
Workers

Sec. 110001. Extension of modification of rates.
Sec. 110002. Extension of increased standard deduction and temporary
enhancement.
Sec. 110003. Termination of deduction for personal exemptions.
Sec. 110004. Extension of increased child tax credit and temporary
enhancement.
Sec. 110005. Extension of deduction for qualified business income and
permanent enhancement.
Sec. 110006. Extension of increased estate and gift tax exemption
amounts and permanent enhancement.
Sec. 110007. Extension of increased alternative minimum tax exemption
and phase-out thresholds.
Sec. 110008. Extension of limitation on deduction for qualified
residence interest.
Sec. 110009. Extension of limitation on casualty loss deduction.
Sec. 110010. Termination of miscellaneous itemized deduction.
Sec. 110011. Limitation on tax benefit of itemized deductions.
Sec. 110012. Termination of qualified bicycle commuting reimbursement
exclusion.
Sec. 110013. Extension of limitation on exclusion and deduction for
moving expenses.
Sec. 110014. Extension of limitation on wagering losses.
Sec. 110015. Extension of increased limitation on contributions to ABLE
accounts and permanent enhancement.
Sec. 110016. Extension of savers credit allowed for ABLE contributions.
Sec. 110017. Extension of rollovers from qualified tuition programs to
ABLE accounts permitted.
Sec. 110018. Extension of treatment of certain individuals performing
services in the Sinai Peninsula and
enhancement to include additional areas.
Sec. 110019. Extension of exclusion from gross income of student loans
discharged on account of death or
disability.
Part 2--Additional Tax Relief for American Families and Workers

Sec. 110101. No tax on tips.
Sec. 110102. No tax on overtime.
Sec. 110103. Enhanced deduction for seniors.
Sec. 110104. No tax on car loan interest.
Sec. 110105. Enhancement of employer-provided child care credit.
Sec. 110106. Extension and enhancement of paid family and medical leave
credit.
Sec. 110107. Enhancement of adoption credit.
Sec. 110108. Recognizing Indian tribal governments for purposes of
determining whether a child has special
needs for purposes of the adoption credit.
Sec. 110109. Scholarship granting organizations.
Sec. 110110. Additional elementary, secondary, and home school expenses
treated as qualified higher education
expenses for purposes of 529 accounts.
Sec. 110111. Certain postsecondary credentialing expenses treated as
qualified higher education expenses for
purposes of 529 accounts.
Sec. 110112. Reinstatement of partial deduction for charitable
contributions of individuals who do not
elect to itemize.
Sec. 110113. Exclusion for certain employer payments of student loans
under educational assistance programs made
permanent and adjusted for inflation.
Sec. 110114. Extension of rules for treatment of certain disaster-
related personal casualty losses.
Sec. 110115. Trump accounts.
Sec. 110116. Trump accounts contribution pilot program.
Part 3--Investing in Health of American Families and Workers

Sec. 110201. Treatment of health reimbursement arrangements integrated
with individual market coverage.
Sec. 110202. Participants in CHOICE arrangement eligible for purchase
of Exchange insurance under cafeteria plan.
Sec. 110203. Employer credit for CHOICE arrangement.
Sec. 110204. Individuals entitled to part A of Medicare by reason of
age allowed to contribute to health savings
accounts.
Sec. 110205. Treatment of direct primary care service arrangements.
Sec. 110206. Allowance of bronze and catastrophic plans in connection
with health savings accounts.
Sec. 110207. On-site employee clinics.
Sec. 110208. Certain amounts paid for physical activity, fitness, and
exercise treated as amounts paid for
medical care.
Sec. 110209. Allow both spouses to make catch-up contributions to the
same health savings account.
Sec. 110210. FSA and HRA terminations or conversions to fund HSAs.
Sec. 110211. Special rule for certain medical expenses incurred before
establishment of health savings account.
Sec. 110212. Contributions permitted if spouse has health flexible
spending arrangement.
Sec. 110213. Increase in health savings account contribution limitation
for certain individuals.
Sec. 110214. Regulations.
Subtitle B--Make Rural America and Main Street Grow Again

Part 1--Extension of Tax Cuts and Jobs Act Reforms for Rural America
and Main Street

Sec. 111001. Extension of special depreciation allowance for certain
property.
Sec. 111002. Deduction of domestic research and experimental
expenditures.
Sec. 111003. Modified calculation of adjusted taxable income for
purposes of business interest deduction.
Sec. 111004. Extension of deduction for foreign-derived intangible
income and global intangible low-taxed
income.
Sec. 111005. Extension of base erosion minimum tax amount.
Sec. 111006. Exception to denial of deduction for business meals.
Part 2--Additional Tax Relief for Rural America and Main Street

Sec. 111101. Special depreciation allowance for qualified production
property.
Sec. 111102. Renewal and enhancement of opportunity zones.
Sec. 111103. Increased dollar limitations for expensing of certain
depreciable business assets.
Sec. 111104. Repeal of revision to de minimis rules for third party
network transactions.
Sec. 111105. Increase in threshold for requiring information reporting
with respect to certain payees.
Sec. 111106. Exclusion of interest on loans secured by rural or
agricultural real property.
Sec. 111107. Treatment of certain qualified sound recording
productions.
Sec. 111108. Modifications to low-income housing credit.
Sec. 111109. Increased gross receipts threshold for small manufacturing
businesses.
Sec. 111110. Global intangible low-taxed income determined without
regard to certain income derived from
services performed in the Virgin Islands.
Sec. 111111. Extension and modification of clean fuel production
credit.
Sec. 111112. Restoration of taxable REIT subsidiary asset test.
Part 3--Investing in the Health of Rural America and Main Street

Sec. 111201. Expanding the definition of rural emergency hospital under
the Medicare program.
Subtitle C--Make America Win Again

Part 1--Working Families Over Elites

Sec. 112001. Termination of previously-owned clean vehicle credit.
Sec. 112002. Termination of clean vehicle credit.
Sec. 112003. Termination of qualified commercial clean vehicles credit.
Sec. 112004. Termination of alternative fuel vehicle refueling property
credit.
Sec. 112005. Termination of energy efficient home improvement credit.
Sec. 112006. Termination of residential clean energy credit.
Sec. 112007. Termination of new energy efficient home credit.
Sec. 112008. Restrictions on clean electricity production credit.
Sec. 112009. Restrictions on clean electricity investment credit.
Sec. 112010. Repeal of transferability of clean fuel production credit.
Sec. 112011. Restrictions on carbon oxide sequestration credit.
Sec. 112012. Restrictions on zero-emission nuclear power production
credit.
Sec. 112013. Termination of clean hydrogen production credit.
Sec. 112014. Phase-out and restrictions on advanced manufacturing
production credit.
Sec. 112015. Phase-out of credit for certain energy property.
Sec. 112016. Income from hydrogen storage, carbon capture added to
qualifying income of certain publicly
traded partnerships treated as
corporations.
Sec. 112017. Limitation on amortization of certain sports franchises.
Sec. 112018. Limitation on individual deductions for certain State and
local taxes, etc.
Sec. 112019. Excessive employee remuneration from controlled group
members and allocation of deduction.
Sec. 112020. Expanding application of tax on excess compensation within
tax-exempt organizations.
Sec. 112021. Modification of excise tax on investment income of certain
private colleges and universities.
Sec. 112022. Increase in rate of tax on net investment income of
certain private foundations.
Sec. 112023. Certain purchases of employee-owned stock disregarded for
purposes of foundation tax on excess
business holdings.
Sec. 112024. Unrelated business taxable income increased by amount of
certain fringe benefit expenses for which
deduction is disallowed.
Sec. 112025. Exclusion of research income limited to publicly available
research.
Sec. 112026. Limitation on excess business losses of noncorporate
taxpayers.
Sec. 112027. 1-percent floor on deduction of charitable contributions
made by corporations.
Sec. 112028. Enforcement of remedies against unfair foreign taxes.
Sec. 112029. Modification of treatment of silencers.
Sec. 112030. Modifications to de minimis entry privilege for commercial
shipments.
Sec. 112031. Limitation on drawback of taxes paid with respect to
substituted merchandise.
Sec. 112032. Treatment of payments from partnerships to partners for
property or services.
Part 2--Removing Taxpayer Benefits for Illegal Immigrants

Sec. 112101. Permitting premium tax credit only for certain
individuals.
Sec. 112102. Disallowing premium tax credit during periods of Medicaid
ineligibility due to alien status.
Sec. 112103. Limiting Medicare coverage of certain individuals.
Sec. 112104. Excise tax on remittance transfers.
Sec. 112105. Social security number requirement for American
opportunity and lifetime learning credits.
Part 3--Preventing Fraud, Waste, and Abuse

Sec. 112201. Requiring Exchange verification of eligibility for health
plan.
Sec. 112202. Disallowing premium tax credit in case of certain coverage
enrolled in during special enrollment
period.
Sec. 112203. Eliminating limitation on recapture of advance payment of
premium tax credit.
Sec. 112204. Implementing artificial intelligence tools for purposes of
reducing and recouping improper payments
under Medicare.
Sec. 112205. Enforcement provisions with respect to COVID-related
employee retention credits.
Sec. 112206. Earned income tax credit reforms.
Sec. 112207. Task force on the termination of Direct File.
Sec. 112208. Increase in penalties for unauthorized disclosures of
taxpayer information.
Sec. 112209. Restriction on regulation of contingency fees with respect
to tax returns, etc.
Subtitle D--Increase in Debt Limit

Sec. 113001. Modification of limitation on the public debt.

TITLE I--COMMITTEE ON AGRICULTURE

Subtitle A--Nutrition

SEC. 10001. THRIFTY FOOD PLAN.

Section 3(u) of the Food and Nutrition Act of 2008 (7 U.S.C.
2012(u)) is amended to read as follows:
``(u)(1) `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).
``(2) Household Adjustments.--The Secretary shall make household-
size adjustments based on the following ratios of household size as a
percentage of the maximum 4-person allotment:
``(A) For a 1-person household, 30 percent.
``(B) For a 2-person household, 55 percent.
``(C) For a 3-person household, 79 percent.
``(D) For a 4-person household, 100 percent.
``(E) For a 5-person household, 119 percent.
``(F) For a 6-person household, 143 percent.
``(G) For a 7-person household, 158 percent.
``(H) For an 8-person household, 180 percent.
``(I) For a 9-person household, 203 percent.
``(J) For a 10-person household, 224 percent.
``(K) 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.
``(3) Reevaluation of market baskets.--
``(A) Evaluation.--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.
``(B) Notice.--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.
``(C) Cost neutrality.--The Secretary shall not
increase the cost of the thrifty food plan based on a
reevaluation or update under this paragraph.
``(4) Allowable cost adjustments.--On October 1 immediately
following the effective date of this paragraph and on each
October 1 thereafter, the Secretary shall--
``(A) 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;
``(B) 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
``(C) 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.''.

SEC. 10002. ABLE BODIED ADULTS WITHOUT DEPENDENTS WORK REQUIREMENTS.

(a) Section 6(o)(3) of the Food and Nutrition Act of 2008 is
amended to read as follows:
``(3) Exception.--Paragraph (2) shall not apply to an
individual if the individual is--
``(A) under 18 or over 65 years of age;
``(B) medically certified as physically or mentally
unfit for employment;
``(C) a parent or other member of a household with
responsibility for a dependent child under 7 years of
age;
``(D) otherwise exempt under subsection (d)(2);
``(E) a pregnant woman;
``(F) currently homeless;
``(G) a veteran;
``(H) 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
``(I) 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).''.
(b) Sunset Provision.--The exceptions in subparagraphs (F) through
(H) shall cease to have effect on October 1, 2030.

SEC. 10003. ABLE BODIED ADULTS WITHOUT DEPENDENTS WAIVERS.

Section 6(o) of the Food and Nutrition Act of 2008 (7 U.S.C.
2015(o)) is amended--
(1) by amending paragraph (4)(A) to read as follows:
``(A) In general.--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.''; and
(2) in paragraph (6)(F) by striking ``8 percent'' and
inserting ``1 percent''.

SEC. 10004. AVAILABILITY OF STANDARD UTILITY ALLOWANCES BASED ON
RECEIPT OF ENERGY ASSISTANCE.

(a) Allowance to Recipients of Energy Assistance.--
(1) Standard utility allowance.--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''.
(2) Conforming amendments.--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)''.
(b) Third-party Energy Assistance Payments.--Section 5(k)(4) of the
Food and Nutrition Act of 2008 (7 U.S.C. 2014(k)(4)) is amended--
(1) in subparagraph (A) by inserting ``without an elderly
or disabled member'' after ``household'' the 1st place it
appears; and
(2) in subparagraph (B) by inserting ``with an elderly or
disabled member'' after ``household'' the 1st place it appears.

SEC. 10005. RESTRICTIONS ON INTERNET EXPENSES.

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:
``(E) Restrictions on internet expenses.--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.''.

SEC. 10006. MATCHING FUNDS REQUIREMENTS.

(a) In General.--Section 4(a) of the Food and Nutrition Act of 2008
(7 U.S.C. 2013(a)) is amended--
(1) by striking ``(a) Subject to'' and inserting the
following:
``(a) Program.--
``(1) Establishment.--Subject to''; and
(2) by adding at the end the following:
``(2) Matching Funds Requirements.--
``(A) In general.--
``(i) Federal share.--Subject to subparagraph (B),
the Federal share of the cost of allotments described
in paragraph (1) in a fiscal year shall be--
``(I) for each of fiscal years 2026 and
2027, 100 percent; and
``(II) for fiscal year 2028 and each fiscal
year thereafter, 95 percent.
``(ii) State share.--Subject to subparagraph (B),
the State share of the cost of allotments described in
paragraph (1) in a fiscal year shall be--
``(I) for each of fiscal years 2026 and
2027, 0 percent; and
``(II) for fiscal year 2028 and each fiscal
year thereafter, 5 percent.
``(B) State quality control incentive.--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--
``(i) 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;
``(ii) equal to or greater than 8 percent but less
than 10 percent, shall have its Federal share of the
cost of allotments described in paragraph (1) for the
current fiscal year equal 80 percent, and its State
share equal 20 percent; and
``(iii) equal to or greater than 10 percent, shall
have its Federal share of the cost of allotments
described in paragraph (1) for the current fiscal year
equal 75 percent, and its State share equal 25
percent.''.
(b) Rule of Construction.--The Secretary of Agriculture may not pay
towards the cost of allotments described in paragraph (1) of section
4(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 2013(a)), as
designated by subsection (a), an amount greater than the applicable
Federal share described in paragraph (2) of such section 4(a), as added
by subsection (a).

SEC. 10007. ADMINISTRATIVE COST SHARING.

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''.

SEC. 10008. GENERAL WORK REQUIREMENT AGE.

Section 6(d) of the Food and Nutrition Act of 2008 (7 U.S.C.
2015(d)) is amended--
(1) in paragraph (1)(A), in the matter preceding clause
(i), by striking ``over the age of 15 and under the age of 60''
and inserting ``over the age of 17 and under the age of 65'';
and
(2) in paragraph (2)--
(A) by striking ``child under age six'' and
inserting ``child under age seven''; and
(B) by striking ``between 1 and 6 years of age''
and inserting ``between 1 and 7 years of age''.

SEC. 10009. NATIONAL ACCURACY CLEARINGHOUSE.

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:
``(D) Data sharing to prevent other multiple
issuances.--A State agency shall use each indication of
multiple issuance, or each indication that an
individual receiving supplemental nutrition assistance
program benefits in 1 State has applied to receive
supplemental nutrition assistance program benefits in
another State, to prevent multiple issuances of other
Federal and State assistance program benefits that a
State agency administers through the integrated
eligibility system that the State uses to administer
the supplemental nutrition assistance program in the
State.''.

SEC. 10010. QUALITY CONTROL ZERO TOLERANCE.

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--
(1) in subclause (I), by striking ``and'' at the end;
(2) in subclause (II)--
(A) by striking ``fiscal year thereafter'' and
inserting ``of fiscal years 2015 through 2025''; and
(B) by striking the period at the end and inserting
``; and''; and
(3) by adding at the end the following:
``(III) for each fiscal year
thereafter, $0.''.

SEC. 10011. NATIONAL EDUCATION AND OBESITY PREVENTION GRANT PROGRAM
REPEALER.

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).

SEC. 10012. ALIEN SNAP ELIGIBILITY.

Section 6(f) of the Food and Nutrition Act of 2008 (7 U.S.C.
2015(f)) is amended to read as follows:
``(f) No individual who is a member of a household otherwise
eligible to participate in the supplemental nutrition assistance
program under this section shall be eligible to participate in the
supplemental nutrition assistance program as a member of that or any
other household unless he or she is--
``(1) a resident of the United States; and
``(2) either--
``(A) a citizen or national of the United States;
``(B) an alien lawfully admitted for permanent
residence as an immigrant as defined by sections
101(a)(15) and 101(a)(20) of the Immigration and
Nationality Act, excluding, among others, alien
visitors, tourists, diplomats, and students who enter
the United States temporarily with no intention of
abandoning their residence in a foreign country;
``(C) an alien who is a citizen or national of the
Republic of Cuba and who--
``(i) is the beneficiary of an approved
petition under section 203(a) of the
Immigration and Nationality Act;
``(ii) meets all eligibility requirements
for an immigrant visa but for whom such a visa
is not immediately available;
``(iii) is not otherwise inadmissible under
section 212(a) of such Act; and
``(iv) 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
Communique 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
``(D) an individual who lawfully resides in the
United States in accordance with a Compact of Free
Association referred to in section 402(b)(2)(G) of the
Personal Responsibility and Work Opportunity
Reconciliation Act of 1996.
The income (less, at State option, a pro rata share) and
financial resources of the individual rendered ineligible to
participate in the supplemental nutrition assistance program
under this subsection shall be considered in determining the
eligibility and the value of the allotment of the household of
which such individual is a member.''.

SEC. 10013. EMERGENCY FOOD ASSISTANCE.

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''.

Subtitle B--Investment in Rural America

SEC. 10101. SAFETY NET.

(a) Reference Price.--Section 1111(19) of the Agricultural Act of
2014 (7 U.S.C. 9011(19)) is amended to read as follows:
``(19) Reference price.--
``(A) In general.--Subject to subparagraphs (B) and
(C), the term `reference price', with respect to a
covered commodity for a crop year, means the following:
``(i) For wheat, $6.35 per bushel.
``(ii) For corn, $4.10 per bushel.
``(iii) For grain sorghum, $4.40 per
bushel.
``(iv) For barley, $5.45 per bushel.
``(v) For oats, $2.65 per bushel.
``(vi) For long grain rice, $16.90 per
hundredweight.
``(vii) For medium grain rice, $16.90 per
hundredweight.
``(viii) For soybeans, $10.00 per bushel.
``(ix) For other oilseeds, $23.75 per
hundredweight.
``(x) For peanuts, $630.00 per ton.
``(xi) For dry peas, $13.10 per
hundredweight.
``(xii) For lentils, $23.75 per
hundredweight.
``(xiii) For small chickpeas, $22.65 per
hundredweight.
``(xiv) For large chickpeas, $25.65 per
hundredweight.
``(xv) For seed cotton, $0.42 per pound.
``(B) Effectiveness.--Effective beginning with the
2031 crop year, the reference prices defined in
subparagraph (A) with respect to a covered commodity
shall equal the reference price in the previous crop
year multiplied by 1.005.
``(C) Limitation.--In no case shall a reference
price for a covered commodity exceed 115 percent of the
reference price for such covered commodity listed in
subparagraph (A).''.
(b) Base Acres.--Section 1112 of the Agricultural Act of 2014 (7
U.S.C. 9012) is amended--
(1) in subsection (d)(3)(A), by striking ``2023'' and
inserting ``2031''; and
(2) by adding at the end the following:
``(e) Additional Base Acres.--
``(1) In general.--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.
``(2) Content of notice.--The notice under paragraph (1)
shall include the following:
``(A) Information that the allocation is occurring.
``(B) Information regarding the eligibility of the
farm for an allocation of base acres under paragraph
(4).
``(C) 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.
``(3) Opt-out.--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.
``(4) Eligibility.--
``(A) In general.--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).
``(B) 5-year average sum.--The amount described in
this subparagraph, with respect to a farm, is the sum
of--
``(i) the 5-year average of--
``(I) 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
``(II) 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
``(ii) the lesser of--
``(I) 15 percent of the total acres
on the farm; and
``(II) the 5-year average of--
``(aa) 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
``(bb) 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.
``(C) Total number of base acres for covered
commodities.--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.
``(D) Effect of no recent plantings of covered
commodities.--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.
``(E) Acreage planted on the farm to eligible
noncovered commodities defined.--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.
``(5) Number of base acres.--Subject to paragraphs (4) and
(7), the number of base acres allocated to an eligible farm
shall--
``(A) 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
``(B) include unassigned crop base.
``(6) Allocation of acres.--
``(A) Allocation.--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.
``(B) Allocation formula.--The allocation of
additional base acres for covered commodities shall be
in proportion to the ratio of--
``(i) the 5-year average of--
``(I) 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
``(II) 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
``(ii) the 5-year average determined under
paragraph (4)(B)(i).
``(C) Inclusion of all 5 years in average.--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.
``(D) Treatment of multiple planting or prevented
planting.--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.
``(E) Limitation.--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.
``(7) Reduction by the secretary.--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.
``(8) Payment yield.--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--
``(A) the payment yield established on the farm for
the applicable covered commodity; and
``(B) if no such payment yield for the applicable
covered commodity exists, a payment yield--
``(i) equal to the average payment yield
for the covered commodity for the county in
which the farm is situated; or
``(ii) determined pursuant to section
1113(c).
``(9) Treatment of new owners.--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--
``(A) eligibility under paragraph (4);
``(B) eligible acres under paragraph (5); and
``(C) the allocation of acres under paragraph
(6).''.
(c) Producer Election.--Section 1115 of the Agricultural Act of
2014 (7 U.S.C. 9015) is amended--
(1) in subsection (a), in the matter preceding paragraph
(1) by striking ``2023'' and inserting ``2031''; and
(2) in subsection (c)--
(A) 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'';
(B) 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
(C) in paragraph (2)--
(i) in subparagraph (A), by striking
``and'' at the end;
(ii) in subparagraph (B), by striking the
period at the end and inserting ``; and''; and
(iii) by adding at the end the following:
``(C) 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.''.
(d) Price Loss Coverage.--Section 1116 of the Agricultural Act of
2014 (7 U.S.C. 9016) is amended--
(1) in subsection (a)(2), in the matter preceding
subparagraph (A), by striking ``2023'' and inserting ``2031'';
(2) in subsection (c)(1)(B)--
(A) in the subparagraph heading, by striking
``2023'' and inserting ``2031''; and
(B) in the matter preceding clause (i), by striking
``2023'' and inserting ``2031'';
(3) in subsection (d), by striking ``2025'' and inserting
``2031''; and
(4) in subsection (g), by striking ``2012 through 2016''
each place it appears and inserting ``2017 through 2021''.
(e) Agriculture Risk Coverage.--Section 1117 of the Agricultural
Act of 2014 (7 U.S.C. 9017) is amended--
(1) in subsection (a), in the matter preceding paragraph
(1), by striking ``2023'' and inserting ``2031'';
(2) in subsection (c)--
(A) in paragraph (1), by inserting ``for each of
the 2014 through 2024 crop years and 90 percent of the
benchmark revenue for each of the 2025 through 2031
crop years'' before the period at the end;
(B) by striking ``2023'' each place it appears and
inserting ``2031''; and
(C) in paragraph (4)(B), in the subparagraph
heading, by striking ``2023'' and inserting ``2031'';
(3) by amending subsection (d)(1)(B) to read as follows:
``(B)(i) for each of the crop years 2014 through
2024, 10 percent of the benchmark revenue for the crop
year applicable under subsection (c); and
``(ii) for each of the crop years 2025 through
2031, 12.5 percent of the benchmark revenue for the
crop year applicable under subsection (c).''; and
(4) in subsections (e), (g)(5), and (i)(5), by striking
``2023'' each place it appears and inserting ``2031''.
(f) Equitable Treatment of Certain Entities.--
(1) In general.--Section 1001 of the Food Security Act of
1985 (7 U.S.C. 1308) is amended--
(A) in subsection (a)--
(i) by redesignating paragraph (5) as
paragraph (6); and
(ii) by inserting after paragraph (4) the
following:
``(5) Qualified pass-through entity.--The term `qualified
pass-through entity' means--
``(A) a partnership (within the meaning of
subchapter K of chapter 1 of the Internal Revenue Code
of 1986);
``(B) an S corporation (as defined in section 1361
of that Code);
``(C) a limited liability company that does not
affirmatively elect to be treated as a corporation; and
``(D) a joint venture or general partnership.'';
(B) 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
(C) in subsection (d), by striking ``subtitle B''
and all that follows through the end and inserting
``title I of the Agricultural Act of 2014.''.
(2) Attribution of payments.--Section 1001(e)(3)(B)(ii) of
the Food Security Act of 1985 (7 U.S.C. 1308(e)(3)(B)(ii)) is
amended--
(A) in the clause heading, by striking ``joint
ventures and general partnerships'' and inserting
``qualified pass-through entities'';
(B) by striking ``a joint venture or a general
partnership'' and inserting ``a qualified pass-through
entity'';
(C) by striking ``joint ventures and general
partnerships'' and inserting ``qualified pass-through
entities''; and
(D) by striking ``the joint venture or general
partnership'' and inserting ``the qualified pass-
through entity''.
(3) Persons actively engaged in farming.--Section
1001A(b)(2) of the Food Security Act of 1985 (7 U.S.C. 1308-
1(b)(2)) is amended--
(A) in subparagraphs (A) and (B), by striking ``in
a general partnership, a participant in a joint
venture'' each place it appears and inserting ``a
qualified pass-through entity''; and
(B) in subparagraph (C), by striking ``a general
partnership, joint venture, or similar entity'' and
inserting ``a qualified pass-through entity or a
similar entity''.
(4) Joint and several liability.--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''.
(5) Exclusion from agi calculation.--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.
(g) Payment Limitations.--Section 1001 of the Food Security Act of
1985 (7 U.S.C. 1308) is amended--
(1) in subsection (b)--
(A) by striking ``The'' and inserting ``Subject to
subsection (i), the''; and
(B) by striking ``$125,000'' and inserting
``$155,000'';
(2) in subsection (c)--
(A) by striking ``The'' and inserting ``Subject to
subsection (i), the''; and
(B) by striking ``$125,000'' and inserting
``$155,000''; and
(3) by adding at the end the following:
``(i) Adjustment.--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.''.
(h) Adjusted Gross Income Limitation.--Section 1001D(b) of the Food
Security Act of 1985 (7 U.S.C. 1308-3a(b)) is amended--
(1) in paragraph (1), by striking ``paragraph (3)'' and
inserting ``paragraphs (3) and (4)''; and
(2) by adding at the end the following:
``(4) Exception for certain operations.--
``(A) Definitions.--In this paragraph:
``(i) Excepted payment or benefit.--The
term `excepted payment or benefit' means--
``(I) a payment or benefit under
subtitle E of title I of the
Agricultural Act of 2014 (7 U.S.C. 9081
et seq.);
``(II) a payment or benefit under
section 196 of the Federal Agriculture
Improvement and Reform Act of 1996 (7
U.S.C. 7333); and
``(III) a payment or benefit
described in paragraph (2)(C) received
on or after October 1, 2024.
``(ii) Farming, ranching, or silviculture
activities.--The term `farming, ranching, or
silviculture activities' includes agritourism,
direct-to-consumer marketing of agricultural
products, the sale of agricultural equipment by
a person or legal entity that owns such
equipment, and other agriculture-related
activities, as determined by the Secretary.
``(B) Exception.--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.''.
(i) Marketing Loans.-- BLAH BLAH BLAH....

FROM: https://jacobin.com/2025/05/trump-2026-budget-cuts-military

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