# ========================================================================== # RAW OCR TEXT INPUT # ========================================================================== # 1. TECHNICAL ARTIFACT: This text was extracted via Optical Character # Recognition (OCR) for technical benchmarking purposes. It contains # artifacts, errors, and omissions inherent to OCR processes. # # 2. NOT AN OFFICIAL RECORD: This file is NOT an official government # document or court record. It is a raw data sample provided "as-is." # # 3. VERIFICATION REQUIRED: Kaipsul LLC makes no warranties regarding the # accuracy of this extraction. Users must verify all text against # official sources. # ========================================================================== PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 72 PUBLIC LAW 119-21-JULY 4, 2025 July 4, 2025 [H.R. 1] Public Law 119-21 119th Congress 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 o he United States of America in Congress assemblea SECTION 1. TABLE OF CONTENTS. The table of contents of this Act is as follows: Sec. 1. Table of contents. TITLE I-COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY Subtitle A-Nutrition Sec. 10101. Re-evaluation of thrifty food plan. Sec. 10103. Avalabity of oadar ukity allomance oral bodied at of energy Sec. 10107. National education and obesity prevention grant program. Sec. 10108. Alien SNAP eligibility. Subtitle B-Forestry Sec. 10201. Rescission of amounts for forestry. Subtitle C-Commodities Subtitle D-Disaster Assistance Programs Sec. 10401. Supplemental agricultural disaster assistance. Subtitle E-Crop Insurance Sec. 10601. Conservation. Subtitle F-Additional Investments in Rural America PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 73 Sec. 10602. Supplemental agricultural trade promotion program. Sec. 10603. Nutrition. Sec. 10604. Research. Sec. 10605. Energy. 10606. Horticulture. Sec. 10607. Miscellateres. TITLE II-COMMITTEE ON ARMED SERVICES Sec. 20001. Enhancement of Department of Defense resources for improving the quality of life for military personnel. Sec: 20003. Enhancement of Department or Defense fenses for integrated air and missile defense. Sec. 20004. Enhancement of Department of Defense resources for munitions and lefense supply chain resiliency. Sec. 20005. Enhancement of Department of Defense resources for scaling low-cost weapons into production Sec. 20006. ficiency 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 capabili- ties of United States Indo-Pacific Command Sec. 20010. Enhancement of Department of Defense resources for improving the readiness of the Department of Defense. Sec. 20011. Improving Department of Defense border support and counter-drug missions. Sec. 20012. Department of Defense oversight Sec. 20013. Military construction projects authorized TITLE III-COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS 30001. Funding cap Sec. 30002. Rescission of funds for Green Cod Resilent Retrol Prectin for Multi family Housing. Sec. 30003. Sec. Securities and Exchange Commission Reserve Fund. 30004. Appropriations for Defense Production Act. TITLE IV-COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION Sec. 40001. Coast Guard mission readiness. Sec. 40002. Spectrum auctions. Sec. Sec. 40003. Air traffic control improvements. Sec. 40004. Space launch and reentry licensing and permitting user fees. 40005. Mars missions, Artemis missions, and Moon to Mars program. Sec. Sec. Sec. pheric Administration. Sec. 40009. Sec. 40010. Treatment of noblad in do tor ail proative n El and low-emission aviation technology. Sec. 40011. novation inmounts appropriated to Public Wireless Supply Chain TITLE V-COMMITTEE ON ENERGY AND NATURAL RESOURCES Subtitle A-Oil and Gas Leasing Subtitle B-Mining Subtitle C-Lands 50301. Tureau of Land d. lagetent contracting for the Forest Service and the 139 STAT. 74 PUBLIC LAW 119-21-JULY 4, 2025 Sec. 50305. Celebrating America's 250th anniversary. Subtitle D-Energy Subtitle E-Water Sec. 50501. Water conveyance and surface water storage enhancement. TITLE VI-COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS 60004. Rescission of funding to address air pollution. Sec. 60005. Rescission of funding to address air pollution at schools. Sec. 60006. Rescission of funding for the low emissions electricity program. Sec. 60007. Rescission of funding for section 211(o) of the Clean Air Act. Sec. 60008. Rescission of funding for implementation of the American Innovation and Manufacturing Act Sec. 60009. Rescission of funding for enforcement technology and public informa tion. Sec. 60010. Rescission of funding for greenhouse gas corporate reporting Sec. 60011. Rescission of funding for environmental product declaration assistance. Sec. 60012. Rescission of funding for methane emissions and waste reduction incen- tive program for petroleum and natural gas systems Sec. 60013. Rescission of funding for greenhouse gas air pollution plans and imple mentation grants Sec. 60014. Rescission of funding for environmental protection agency efficient. ac- curate, and timely reviews Sec. 60015. Rescission of funding for low-embodied carbon labeling for construction Sec. 60016. Reteission of funding for environmental and climate justice block grants Sec. 60017. Rescission of funding for ESA recovery plans. Sec. 60018. Rescission of funding for environmental and climate data collection. Sec. 60019. Rescission of neighborhood access and equity grant program. Sec. 60020. Rescission of funding for Federal building assistance. Sec. 60021. Rescission of funding for sa eherg ial sur Federal budiologies. Rescission of environmental review implementation funds. Sec. 60024. Rescission of low-carbon transportation materials grants. Sec. 60025. John F. Kennedy Center for the Performing Arts Sec. 60026. Project sponsor opt-in fees for environmental reviews. TITLE VII-FINANCE Subtitle A-Tax Sec. 70001. References to the Internal Revenue Code of 1986, etc. CHAPTER 1-PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS ec. 70101. Extension and enhancement of reduced rates PUBLIC LAW 119-21-JULY 4, 2025 Sec. 70110. Termination of miscellaneous itemized deductions other than educator Sec. 70111. Sec. Sec. moving expenses. Sec: 70115. Extension and enhancetont of incetased limitation o contributions te ABLE accounts. Sec. 70116. Extension and enhancement of savers credit allowed for ABLE con- tributions. Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE ac-Sec. 70118. Extension of treatment of certain individuals performing services in the inai Peninsula and enhancement to include additional areas ec. 70119. Extension and modification of exclusion from gross income of studen loans discharged on account of death or disability. Sec. 70120. Limitation on individual deductions for certain state and local taxes, CHAPTER 2-DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF Sec. 70201. No tax on tips. 70202. No tax on overtime. 70203. No tax on car loan interest. Sec. 70204. Trump accounts and contribution pilot program. CHAPTER 3-EsTABLISHIng CERTAINTY AND COMPETITIVENESS FOR AMERICAN JoB CREATORS SUBCHAPTER A-PERMANENT U.S. BUSINESS TAX REFORM AND BOOSTING DOMESTIC INVESTMENT Sec. 70301. Full expensing for certain business property. Sec. 70302. Full expensing of domestic research and experimental expenditures. Sec. 70303. Modification of limitation on business interest. Sec. 70304. Extension and enhancement of paid family and medical leave credit Sec. 70305. Exceptions from limitations on deduction for business meals Sec. 70306. Increased dollar limitations for expensing of certain depreciable busi- 139 STAT. 75 SUBCHAPTER B-PERMANENT AMERICA-FIRST INTERNATIONAL TAX REFORMS PART I-FOREIGN TAX CREDIT Sec. 70311. Modifications related to foreign tax credit limitation 12 Mit tdrmat deemed paid credt for taxes properls attributable to tested income. Sec. 70313. Sourcing certain income from the sale of inventory produced in the PART II-FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income. Sec. 70322. Determination of deduction eligible income. Sec. 70323. Rules related to deemed intangible income. PART III-BASE EROSION MINIMUM TAX Sec. 70331. Extension and modification of base erosion minimum tax amount. PART IV-BUSINESS INTEREST LIMITATION Sec. 70341. Coordination of business interest limitation with interest capitalization Sec. 70342. Dovinition of adjusted taxable income for business interest limitation. PART V-OTHER INTERNATIONAL TAX REFORMS Sec. 70351. Permanent extension of look-thru rule for related controlled foreign cor- porations. 139 STAT. 76 PUBLIC LAW 119-21-JULY 4, 2025 Sec. 70352. Especified foreign corporations eferal in determination of taxable year Sec. 70353. Restoration of limitation on downward attribution of stock ownership a applying constructive ownership rule c. 70354. Modifications to pro rata share rule CHAPTER 4-INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES SUBCHAPTER A-PERMANENT INVESTMENTS IN FAMILIES AND CHILDREN SUBCHAPTER B-PERMANENT INVESTMENTS IN STUDENTS AND REFORMS TO TAX-EXEMPT INSTITUTIONS SUBCHAPTER C-PERMANENT INVESTMENTS IN COMMUNITY DEVELOPMENT Sec. 70422. Permanent enanaement of lovemen fousing at reit. Sec. 7012. ere an alone on nadian a nil dict tedition for chari- SUBCHAPTER D-PERMANENT INVESTMENTS IN SMALL BUSINESS AND RURAL AMERICA ec. 70432. Repens on revisio tode milinis rses for aird plusy network trans ec. 70432. F Sec. 70433. In creain in threshold for requiring information reporting with respect Sec. 70434. Exclusion of intest unloads send recordy upad or agricultural real Reduction of transfer and manufacturing taxes for certain devices. Sec. 70437. Treatment of capital gains from the sale of certain farmland property 70438. Extension of rules for treatment of certain disaster-related persona casualty losses Sec. 70439. Restoration of taxable REIT subsidiary asset test. CHAPTER 5-ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST ENERGY, AND OTHER REFORMS SUBCHAPTER A-TERMINATION OF GREEN NEW DEAL SUBSIDIES Sec. 70501. Termination of previously-owned clean vehicle credit. 70502. Termination of clean vehicle credit. Sec. 70503. Termination of qualified commercial clean vehicles credit. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 77 Sec. Sec. ermination or en Sec. 70506. Termination of residential clean energy credit. Sec. 70507. Termination of energy efficient commercial buildings deduction. Sec. Sec. 70508. Termination of new energy efficient home credit. 70509. Termination of cost recovery for energy property Sec. 70510. Modifications of zero-emission nuclear power production credit Sec. 70511. Termination of clean hydrogen production credit. Sec. 70512. Sec. Sec. 70513. Termination and restrictions on dean electricity investment credit. 70514. Phase-out and restrictions on advanced manufacturing production cred- Sec. 70515. Restriction on the extension of advanced energy project credit program. SUBCHAPTER B-ENHANCEMENT OF AMERICA-FIRST ENERGY POLICY Sec. Sec. 70521. Extension and modification of clean fuel production credit. 70522. Restrictions on carbon oxide sequestration credit. Intangible drilling and development costs taken into account for pur- publicly traded partnerships Sec. 70525. Allow for payments to certain individuals who dye fuel. SUBCHAPTER C-OTHER REFORMS Sec. 70531. Modifications to de minimis entry privilege for commercial shipments. CHAPTER 6-ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers. Sec. 70602. Treatment of payments from partnerships to partners for property or Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction. Sec. 70604. Excise tax on certain remittance transfers Sec. 70605. Enforcement provisions with respect to COVID-related employee reten tion credits. Sec. 70606. Social security number requirement for American Opportunity and Lifetime Learning credits. Sec. 70607. Task force on the replacement of Direct File. Subtitle B-Health CHAPTER 1-MEDICAID SUBCHAPTER A-REDUCING FRAUD AND IMPROVING ENROLLMENT PROCESSES Sec. 71101. Moratorium on implementation of rule relating to eligibility and enroll- ment in Medicare Savings Programs. Sec. 71102. Moratorium on implementation of rule relating to eligibility and enroll-nent for Medicaid, CHIP, and the Basic Health Program ec. 71103. Reducing duplicate enrollment under the Medicaid and CHIP pro Sec. 71109. Alien Medicaid eligibility Sec. 71110. Expansion FMAP for emergency Medicaid SUBCHAPTER B-PREVENTING WASTEFUL SPENDING c. 71111. Moratorium on implementation of rule relating to staffing standards : ng-term care facilities under the Medicare and Medicaid prograr Sec. 71112. Reducing State Medicaid costs Sec. 71113. Federal payments to prohibited entities SUBCHAPTER C-STOPPING ABUSIVE FINANCING PRACTICES Sec. 71114. Sunsetting increased FMAP incentive. 139 STAT. 78 PUBLIC LAW 119-21-JULY 4, 2025 Sec. 71116. State dir taxed payments. 71116. Sec. 71117. Requirements regarding waiver of uniform tax requirement for Med Sue 112 secon Bude urat for saliani demonatrution priets under SUBCHAPTER D-INCREASING PERSONAL ACCOUNTABILITY Sec. 71119. Requiements for Statins to establish Medicaid community engagement ec. 71120. Modifying cost sharing requirements for certain expansion individua nder the Medicaid program SUBCHAPTER E-EXPANDING ACCESS TO CARE Sec. 71121. Making certain adjustments to coverage of home or community-baser services under Medicaid CHAPTER 2-MEDICARE SUBCHAPTER A-STRENGTHENING ELIGIBILITY REQUIREMENTS Sec. 71201. Limiting Medicare coverage of certain individuals. SUBCHAPTER B-IMPROVING SERVICES FOR SENIORS Sec. 71202. Temporary payment increase under the medicare physician fee sched ule to account for exceptional circumstances. Sec. 71203. Erg Price Negd ation Program. and clarifying the exclusion for orphan drugs under th CHAPTER 3-HEALTH TAX SUBCHAPTER A-IMPROVING ELIGIBILITY CRITERIA SUBCHAPTER B-PREVENTING WASTE, FRAUD, AND ABUSE Sec. 71305. Ex crediting limitation on recapture of advance payment of premium SUBCHAPTER C-ENHANCING CHOICE FOR PATIENTS Sec. 71306. Permanent extension of safe harbor for absence of deductible for tele. Sec. 71307. Alth sere of bronze and catastrophic plans in connection with healt Sec. 71308. Treats ant of direct primary care service arrangements. CHAPTER 4-PROTECTING RURAL HOSPITALS AND PROVIDERS Sec. 71401. Rural Health Transformation Program. Subtitle C-Increase in Debt Limit Sec. 72001. Modification of limitation on the public debt. Subtitle D-Unemployment Sec. 73001. Ending unemployment payments to jobless millionaires. TITLE VIII-COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS Subtitle A-Exemption of Certain Assets Sec. 80001. Exemption of certain assets. Subtitle B-Loan Limits Sec. 81001. En parent borrovers, termina fom of graduate and professional PLUS Subtitle C-Loan Repayment Sec. 82001. Loan repayment. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 79 Subtitle D-Pell Grants Subtitle E-Accountability Sec. 84001. Ineligibility based on low earning outcomes. Subtitle F-Regulatory Relief Sec. 85002. Delay of rule relating to bored er dof nie to reayment. Subtitle G-Garden of Heroes Sec. 86001. Garden of Heroes Subtitle H-Office of Refugee Resettlement Sec. 87001. Potential sponsor vetting for unaccompanied alien children appropria- tion. TITLE IX-COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS Subtitle A-Homeland Security Provisions Sec: 90002. BoS. into rand and alleyston personnel, fleet vehicles, and fa- Sec. 90002. cilities. Sec. 90003. Detention capacity. Sec. 90004. Border security, technology, and screening. Sec. 90005. State and local assistance Sec. 90007: Presidemeat residence prosecurty appropriations for border support. Subtitle B-Governmental Affairs Provisions Sec. 90101. FEHB improvements. Sec. 30103. Approprice for tour or a Coment and Budget. TITLE X-COMMITTEE ON THE JUDICIARY Subtitle A-Immigration and Law Enforcement Matters PART I-IMMIGRATION FEES Sec. 100001. Applicability of the immigration laws. Sec. 100002. Asylum fee 100003. Employment authorization document fees. Sec. 100004. Immigration parole fee. Sec. 100005. Special immigrant juvenile fee. Sec. 100006 Sec. Temporary protected status fee. 100007. Visa integrity fee Sec. 100008. Form I-94 fee. Sec. 100009 Annual asylum fee. Sec. 100010. Fee relating to renewal and extension of employment authorization for parolees Sec. 100011. Fee relating to renewal or extension of employment authorization for Sec. 100012. Fee relating to renewal and extension of employment authorization foi aliens granted temporary protected status. Sec. 100013. Fees relating to applications for adjustment of status. Sec. 100014. Electronic System for Travel Authorization fee. Sec. 100015. Electronic Visa Update System fee. Sec. 100017. Inadmissible alien apprehension fee. Sec. 100018. PART II-IMMIGRATION AND LAW ENFORCEMENT FUNDING Sec. 100051. Appropriation for the Department of Homeland Security. 139 STAT. 80 PUBLIC LAW 119-21-JULY 4, 2025 ubtitle B-Judiciary Matter ec. 100101 Appropriation to the Administrative Office of the United State Sec. 100102. Appropriation to the Federal Judicial Center. Subtitle C-Radiation Exposure Compensation Matters Sec. 100201. Extension of fund TITLE I-COMMITTEE ON AGRI- CULTURE, NUTRITION, AND FORESTRY Subtitle A-Nutrition SEC. 10101. RE-EVALUATION OF THRIFTY FOOD PLAN. a) IN GENERAL.-Section 3 of the Food and Nutrition A f 2008 (7 U.S.C. 2012) is amended by striking subsection ( Definition. basis for uniform allotments for all households, regardless of the actual composition of the household; and "(C) the cost of the thrifty food plan may only be adjusted in accordance with this subsection. "(2) HOUSEHOLD ADJUSTMENTS.-The Secretary shall make household adjustments using 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. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 81 ADJUSTMENTS.-The Secretary Grin Islands. (4) RE-EVALUATION OF MARKET BASKETS "(A) RE-EVALUATION.-Not earlier than October 1, incae the post r the thing to plan base on a re. evaluation under this paragraph." (b) CONFORMING AMENDMENTS.- (1) Section 16(c)(1)(A)(ii)(II) of the Food and Nutrition Act of 2008 (7 U.S.C. 2025(c)(1)(A)(ii)(II)) is amended by striking "section 3(u)(4)" and inserting "section 3(u)(3)". 2) Section 19(a)(2)(A)(ii) of the Food and Nutrition Ac f 2008 (7 U.S.C. 2028(a)(2)(Á)(ii)) is amended by striking "ser 7 U.S.C. 2036(a)(2))) is amended by striking 3.C. 2036(272) 25 amended by stringi setion 3(2045 each place it appears and inserting "section 3(u)(3)". SEC. 10102. MODIFICATIONS TO SNAP WORK REQUIREMENTS FOR ABLE-BODIED ADULTS. or 2008 x U.S.C: 2_Stoti is amended by sor ing Nuagraph Ast co hian Heal Care Improvement A or section t 139 STAT. 82 PUBLIC LAW 119-21-JULY 4, 2025 in or the Vigin slands of at "(i) the State agency submits to the Secretary a Determination. Compliance. (C) a(i the Secretary determines that based on that request, the State agency is demonstrating a good fait! effort to comply with the requirements of paragrap] retary shall consider- "(i) any actions taken by the State agency toward compliance with the requirements of paragraph (2) "(ii) any significant barriers to or challenges ir meeting those requirements, including barriers or challenges relating procurement, or installation of necessary systems or ments, including any milestones (as defined by the Secretary); and PUBLIC LAW 119-21-JULY 4, 2025 "(iv) any other criteria determined appropriate by the Secretary. 139 STAT. 83 the plan of the state SEC. 10103. AVAILABILITY OF STANDARD UTILITY ALLOWANCES BASED ON RECEIPT OF ENERGY ASSISTANCE. (a) STANDARD UTILITY ALLOWANCE.Section 5(e)(6)(C)(iv)(I) of is amended by inserting the Fended by instion tof an elders or disabed member after "households" THIRD-PARTY ENERGY ASSISTANCE AYMENTS.-Sectio (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" before "shall be"; and (2) in subparagraph (B), by inserting "with an elderly or disabled member" before "under a State law" SEC. 10104. RESTRICTIONS ON INTERNET EXPENSES. SEC. 10105. 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.- 139 STAT. 84 Time periods. Effective date. PUBLIC LAW 119-21-JULY 4, 2025 "(A) DEFINITION OF PAYMENT ERROR RATE.-In this paragraph, the term 'payment error rate' has the meanin given the term in section 16(c)(2) "(B) STATE COST SHARE.- "(i) IN GENERAL.-Subject to clause (iii), beginning in fiscal year 2028, if the payment error rate of a State as determined under clause (ii) is- "(I) less than 6 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 10C percent, and the State share shall be 0 percent; "(II) equal to or greater than 6 percent but less than 8 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 95 percent and the State share shall be 5 percent "(Ill) equal to or greater than 8 percent but less than 10 percent, the Federal share of the "(IV) equal to or greater than 10 percent, the Federal share of the cost of the allotment described in paragraph (1) for that State in a fiscal year shall be 85 percent, and the State share shall be 15 percent. "(ii) ELECTIONS.- "(I) FISCAL YEAR 2028.-For fiscal year 2028, to calculate the applicable State share under clause (i), a State may elect to use the payment error rate of the State from fiscal year 2025 or 2026. "II FISCAL YEAR 2029 AND THEREAFTER.-For fiscal year 2029 and each fiscal year thereafter, to calculate the applicable State share under clause (i), the Secretary shall use the payment eree rag the tse State for the thine Statel re is being calculated. "(iii) DELAYED IMPLEMENTATION.- "(I) FISCAL YEAR 2025.-If, for fiscal year 2025, the payment error rate of a State multiplied by equal to or above 20 -mal be met year on der lause i for that state "(I) FISCAL YEAR 2026.-If, for fiscal year 2026, the payment error rate of a State multiplied by 1.5 is equal to or above 20 implementation date under cause (i) For that State shall be fiscal year 2030. "(3) MAXIMUM FEDERAL PAYMENT.-The Secretary may not pay towards the cost of an allotment described in paragraph (1) an amount that is greater than the applicable Federal hare under paragraph (2). b) LIMITATION ON AUTHORITY.-Section 13(a)(1) of the Food and Nutrition Act of 2008 (7 U.S.C. 2022(a)(1)) is amended in PUBLIC LAW 119-21-JULY 4, 2025 che first sentence by inserting SEC. 10106. ADMINISTRATIVE COST SHARING. Section 16(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 139 STAT. 85 SEC. 10107. NATIONAL EDUCATION AND OBESITY PREVENTION GRANT PROGRAM. Section 28(d)(1)(F) of the Food and Nutrition Act of 2008 (7 U.S.C. 2036a(d)(1)(F)) is amended by striking years 2016 through 2025" SEC. 10108. 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: supplemental nutrition assistance program as a member of that "(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 resi- dence as an and 101(a)(20) of and Haitian entrant, as defined Subtitle B-Forestry SEC. 10201. RESCISSION OF AMOUNTS FOR FORESTRY. 139 STAT. 86 Effective dates. PUBLIC LAW 119-21-JULY 4, 2025 (2) Paragraphs (1) through (4) of section 23002(a) (136 Stat. 2025). (3) Section 23003(a)(2) (136 Stat. 2026). (4) Section 23005 (136 Stat. 2027). Subtitle C-Commodities SEC. 10301. EFFECTIVE REFERENCE PRICE; REFERENCE PRICE. (a) EFFECTIVE REFERENCE PRICE.-Section 1111(8)(B)(ii) of the Aerint l- and n2014 g sc. an i the crop year 2025, b) REFERENCE PRICE.-Section 1111 of the Agricultural A f 2014 (7 U.S.C. 9011) is amended by striking paragraph (1 and inserting the following: "(19) REFERENCE PRICE.- 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. weight. (vill) For soybeans, $10.00 per bushe (ix) For other oilseeds, $23.75 per hundredweigh "(x) For peanuts, $630.00 per ton. "(xi) For dry peas, $13.10 per hundredweight. "(xii) For lentils, $23.75 per hundredweight. raph (A) with respect to a covered commodity shall equa he reference price in the previous crop year multiplie SEC. 10302. BASE ACRES. Section 1112 of the Agricultural Act of 2014 (7 U.S.C. 9012) By aubetion (ead), yoltriling 202 and inserting "(e) ADDITIONAL BASE ACRES.- PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 87 by the Secretary under this paragraph. "(2) CONTENT OF NOTICE.-The notice under paragraph (1) shal it a mirmation regate i ey or the farm a dete inarma on nelardiny for an olleatma of beal Process, acres under paragraph (3) through an appeals process B) 5-YEAR AVERAGE SUM.-The amount described is subparagraph, with respect to a farm, is the su of- Pli the lesser of "(I) 15 percent of the total acres on the farm; ID the ee raverge planted on the farm t ligible noncovered commodities for harves 'azing, haying, silage, or other similar pu ses for the 2019 through 2023 crop year 139 STAT. 88 Effective date. PUBLIC LAW 119-21-JULY 4, 2025 "(C) TOTAL NUMBER OF BASE ACRES FOR COVERED COMMODITIES.-The amount described in this subpara- "(A) be equal to the difference obtained by subtracting he amount determined under subparagraph (C) of par raph (3) from the amount determined under subparagrap "(B) include unassigned crop base. Time periods. Determinations. on the farm at any time uring the 2019 through 2023 crop year (B) ALLOCATIO tional base acres for covered commodities shall be in propor- (i) the 5-year average of- through 2023 crop years; and "(II) any acreage on the farm that the pro- disaster, or other condition beyond the control of the producers, as determined by the Secretary "ii) the 5-year average determined under para- graph (3)(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 not planted crop year in which a covered commodity was "(D) TREATMENT OF MULTIPLE PLANTING OR PREVENTEI PLANTING.-For the purpose of determining under subpara-raph (B) the acreage on a farm that producers plante r were prevented from planting during the 2019 throug 2023 crop years to covered commodities, if the acreage PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 89 under this subsection is equal to 30,000,000 acres. "(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 overed commodity for the county in which the farn is situated; or "(i) determined pursuant to section 1113(c). (8) TREATMENT OF NEW OWNERS.-In the case of a farm Time perio or 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 "(C) the allocation of acres under paragraph (5).". SEC. 10303. PRODUCER ELECTION. (a) In GENErAL.-Section 1115 of the Agricultural Act of 2014 (7 U.S.C. 9015) is amended- 139 STAT. 90 PUBLIC LAW 119-21-JULY 4, 2025 and" at the on the farm and ne i rig lo cap read ay Time period. SEC. 10304. PRICE LOSS COVERAGE. is amended 1116 of the Agricultural Act of 2014 (7 U.S.C. 9016) (1) in subsection (a)(2), in the matter preceding subpara graph (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) by striking appears and inserting "2017 through 2021". SEC. 10305. 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 ) in board iserting aging tor each of the 2014 through 2024 crop years and 90 percent of the bench nark revenue for each of the 2025 through 2031 cro (C) in paragraph (4)(B), in the subparagraph heading and inserting "2031". (3) in subsection (d)(1), by striking subparagraph (B) and PUBLIC LAW 119-21-JULY 4, 2025 "(B)(i) for each of the 2014 through 2024 crop years 10 percent of the benchmark revenue for the crop year aspirate under becom chare or the crop ea (4) in subsections (e), (g)(5), and (i)(5), by striking "2023" each place it appears and inserting "2031" SEC. 10306. EQUITABLE TREATMENT OF CERTAIN ENTITIES. (a) IN GENERAL.-Section 1001 of the Food Security Act of 1985 (7 U.S.C. 1308) is amended- (1) in subsection (a)- (A) by redesignating paragraph (5) as paragraph (6); and B) by inserting after paragraph (4) the followin 5) QUALIFIED PASS-THROUGH ENTITY.-The term 'qualifie pass-through entity' means- A) a partnership (within the meaning of subchapt : 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 affirma- tively elect to be treated as a corporation; and (2) in subsections (b) and (c), by striking (3) in subsection (d), by striking the Agricultural Act of 2014 or" (b) 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- (1) in the clause heading, by striking "JOINT VENTURES AND GENERAL PARTNERSHIPS" and inserting "QUALIFIED PASS-THROUGH ENTITIES"; (2) by striking "a joint venture or a general partnership" and inserting "a qualified pass-through entity"; (3) by striking and insertintrued passetres entiten an partnerships® (4) by striking "the joint venture or general partnership" and inserting "the qualified pass-through entity" PERSONS FARMING. -Section 1001A(b)(2) of the Food Security Act of 1985 (7 U.S.C. 1308-1(b)(2)) is amended- (1) subparagraphs (A) and (B), by striking "a general part-nership, a participant in a joint venture" each place it appears 139 STAT. 91 Definition. (d) JOINT AND SEVERAL LIABILITY.-Section 1001B(d) of the striking partnerships and ioint ventures" (e) ExCLUSION FROM AGI CALCULATION.-Section 1001D(d) of the Food Security Act of 1985 (7 U.S.C. 1308-3a(d)) is amended 139 STAT. 92 Time periods. Determination. PUBLIC LAW 119-21-JULY 4, 2025 by striking ", general partnership, or joint venture" each place it appears. SEC. 10307. 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 sub- section (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"; "(i) ADJUSTMENT.-For the 2025 crop year and each crop year adjust the amount hereafter the Secretary shall annually adjust the amount. sumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics of the Department of Labor.? SEC. 10308. ADJUSTED GROSS INCOME LIMITATION. Section 1001D(b) of the Food Security Act of 1985 (7 U.S.C. insertine, anger the ena he rioting paragraph (3) and "(4) EXCEPTION FOR CERTAIN OPERATIONS.- "(A) DEFINITIONS.-In this paragraph: "i) EXCEPTED PAYMENT OR BENEFIT.-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 seg.); "(II) a payment or benefit under section 196 of the Federal Improvement and Reform Act of 1996 (7 U.S.C. 7333); and "(III) a payment or benefit described in para- TIES.-The term 'farming, ranching, or silviculture activities' includes agri-tourism, direct-to-consumer marketing of agricultural products, the sale of agricul. tural equipment owned by the person or legal entity and other agriculture-related activities, as determine by the Secretary. "(B) EXCEPTION.-In the case of an excepted paymen! or legal entity derives from farming, ranching, or silviculture activities." PUBLIC LAW 119-21-JULY 4, 2025 SEC. 10309. MARKETING LOANS. 201407 US. 30862) is amended by surine and inserting "2031" LoANs: Setion 1202 of the Ariousa Act of 2014 T U.S.C. 9032) is amended- (1) in subsection (b)- (A) in the subsection heading, by striking "2023" and inserting "2025"; and 139 STAT. 93 (3) by inserting after subsection (b) the following: be equal to the following: "(1) In the case of wheat, $3.72 per bushel. '(2) In the case of corn, $2.42 per bushel. , $2.75 per bushel. "(6) In the case of upland cotton, $0.55 per pound. "(7) In the case of extra long staple cotton, $1.00 per pound. "*9) In the case of mean gicin sice Be hundredwered. weight. $7.70 per hundred- (10) In thee see ot bear see but per hundred weight for each of the following kinds of oilseeds: "(A) Sunflower seed. "(B) Rapeseed. "(C) Canola. "(D) Safflower. "(15) In the case of large chickpeas, $15.40 per hundred- and bin and inserting ord, (blid, b st ot an) 139 STAT. 94 PUBLIC LAW 119-21-JULY 4, 2025 Time periods. "(2) PAYMENT OF COTTON STORAGE COSTS.-Effective for California. Arizona. keting ng camof or A ina, a payment rate of 31.90. Section 1204 of the Agricultural Act of 2014 (7 U.S.C. 9034) is amended- Determinations. (A) by redesignating paragraph (1) as subparagraph A and in en matter priately subparagraph (A) (as 84 the filated), by striking "The Secretary" and insertin "(1) IN GENERAL.-The Secretary", anc (C) by striking paragraph (2) and inserting the fol PUBLIC LAW 119-21-JULY 4, 2025 marked By the elay i acolane it i second. 139 STAT. 95 Time period (A) by striking , the period at the end and inserting talon taking nat the eder and inserting the '(1) the loan rate": ano as arena and alid ty a betary in aromanti. with this section.", (3) in subsection (d)- And ingra 2dium graing ad me dum long and inserting staple cotton" aphs (A) and (B), respectively, a priately; redesignated), by striking "For purposes" following: "(1) IN GENERAL.-For purposes"; anc D) by adding at the end the following are quoted."; anc (4) in subsection (e)- besore Corrow heading, by inserting 139 STAT. 96 lime period Ixpiration date PUBLIC LAW 119-21-JULY 4, 2025 quotations prior to July 31 of a marketing year only "(I) there are insufficient current-crop price quotations; and *I) the forward-crop price quotation is the lowest such quotation available. SEC. 10311. ECONOMIC ADJUSTMENT ASSISTANCE FOR TEXTILE MILLS. Section 1207(c) of the Agricultural Act of 2014 (7 U.S.C. 9037(c)) is amended VALUE OF ASSISTAN 2 and value of the assistance Time period. Effective date. SEC. 10312. SUGAR PROGRAM UPDATES. (a) LOAN RATE MODIFICATIONS.-Section 156 of the Federal Agriculture Improvement and Reform Act of 1996 (7 U.S.C. 7272) is amended- (1) in subsection (a)- (B) in paragraph (5 B) in paragraph (4), by striking "202% at the er. (C) boying 2 4 cre end the follown. Time period. PUBLIC LAW 119-21-JULY 4, 2025 for the storage of forfeited sugar in an amount that is not less than- 139 STAT. 97 QUENT and insesung ioo, ading, , by striking "SUBSE- subsequent" and inserting (2) ALLOCATION TO PROCESSORS.-Section 359c(g)(2) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1359cc(g)(2)) is amended (A) by striking "In the case" and inserting the fol-lowing: "(A) IN GENERAL.-Except as provided in subparagraph (B), in the case"; and "(B) EXCEPTION.-If the Secretary makes an upward (3) TIMING OF REASSIGNMENT.-Section 359e(b)(2) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1359ee(b)(2)) is amended- apted, in ho mater preceding clause in as so redesig. nated), by striking "If the Secretary" following: "(A) IN GENERAL. -If the Secretary"; and (C) by adding at the end the following: "(B) TIMING.-In carrying out subparagraph (A), the Secretary shall- World Agricularal Sap det and Demand Ed timates (d) REALLOCATIONS OF TARIFF-RATE QUOTA SHORTFALL.-Sec-tion 359k of the Agricultural Adjustment Act of 1938 (7 U.S.C. "(c) REALLOCATION.- "(1) INITIAL REALLOCATION.-Subject to paragraph (3), fol- owing the establishment of the tariff-rate ection (a) for a quota year, the Secretary shalluotas under suk 139 STAT. 98 Determination. PUBLIC LAW 119-21-JULY 4, 2025 Deadline. "(A) the Agreement Suspending the Countervailin Duty Investigation on Sugar from Mexico, signed December 19, 2014, is terminated; anc "(d) REFINED SUGAR.- "(1) DEFINITION OF DOMESTIC SUGAR INDUSTRY.-In this 'domestic sugar industry "(A) sugar beet producers and processors "(B) producers and processors of sugar cane; anc Deadline. is necessary and appropriate ELEMENTS.-In conducting the study under Suparagraph (A), the Secretary shall examine the fol- "(i) The need for- "(I) defining 'refined sugar' as having a min- imum polarization of 99.8 degrees or higher; form Methods of Sugar Analysis; "(III) prescribing specifications for packaging type for refined sugar; "(IV) prescribing specifications for transpor- in the United States; (VI) prescribing appropriate terms and condi ions to avoid unlawful sugar imports; an‹ "(VII) establishing other definitions, terms and conditione, or other requirements. The described in each on sal impact of modifications of subclauses (I) through (VII) of lause (1) on the domestic sugar industry (iii) Whether. based on the needs described i clause (i) and the impact described in clause (ii), the PUBLIC LAW 119-21-JULY 4, 2025 establishment of additional terms and conditions is 139 STAT. 99 refined sugar. "(D) REPORT.-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 Represent- "(3) ESTABLISHMENT OF ADDITIONAL TERMS AND CONDITIONS PERMITTED.- "(i) do not have an adverse impact on the domestic sugar industry; and "(ii) are consistent with the requirements of this met Send Reform At of 196 A U.u.C. 72r2), ane. obligations under international trade agreements that have been approved by Congress." (e) CLARIFICATION OF TARIFF-RATE QUOTA ADJUSTMENTS.-Sec tion 359k(b)(1) of the Agricultural Adjustment Act of 1938 (7 U.S.C 1359kk(b)(1)) is amended, in (A), by striking "if there is an" and inserting an interpret the solararash of responding directly to an" (F PERIOD OF EFFECTIVENESS.-Section 3591(a) of the Agricul ural Adjustment Act of 1938 (7 U.S.C. 1359l|(a)) is amended by striking "2023" and inserting "2031". SEC. 10313. DAIRY POLICY UPDATES. (a) DAIRY MARGIN COVERAGE PRODUCTION HISTORY.- (1) DEFINITION.-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 inserting the following: Time periods. 139 STAT. 100 PUBLIC LAW 119-21-JULY 4, 2025 Estimate. (1) TIER L.-Section 1407(b) of the Agricultural Act of 2014 (2) TIER II.-Section 1407(c) of the Agricultural Act of 201‹ 7 U.S.C. 9057(c)) is amended- (A) in the subsection heading, by striking "5,000,000' tural Act oF 2014 (7 U.S.C. 905 S) is amended of the Agricul "2019 through 2023" and inserting 2026 through 2031" January 2019° and inserting (ii) by strikins "January 2026"; and (B) in paragraph 2, 3y, striking "2023 each plac it appears and inserting (d) DURATION.-Section 1409 of the Agricultural Act of 2014 (7 U.S.C. 9059) is amended by striking "2025" and inserting "2031". SEC. 10314. IMPLEMENTATION. Section 1614(c) of the Agricultural Act of 2014 (7 U.S.C. 9097(c)) is amended by adding at the end the following "(5) FURTHER FUNDING.-The Secretary shall make avail able to carry out subtitle C of title I of the Act entitled 'A Ict to provide for reconciliation pursuant to title II of I Con. Res. 14' (119th Congress) and the amendments made by ended, sulitch $50,000,000, to remain available until "(A) not less than $5,000,000 shall be used to carry ut paragraphs (3) and (4) of subsection (b, 'B) $3.000,000 shall be used for activities describer in paragraph (3)(A, "C $3.000.000 shall be used for activities describer in paragraph (3)(B); "(D) $9,000,000 shall be used- PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 101 Ily; an 000.000 shall be used to conduct the study stud industunt to 198 US.C. 15o the Agriculture Subtitle D-Disaster Assistance Programs SEC. 10401. SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE. (a) LIVESTOCK INDEMNITY PAYMENTS.-Section 1501(b) of the Agricultural Act of 2014 (7 U.S.C. 9081(b)) is amended- (1) by striking paragraph (2) and inserting the following Determinations. determined by the Secretary. "(C) DETERMINATION OF MARKET VALUE.-In deter- for those livestock. the term applicabe& Demeans, with Tes pect parestoph, as applicable- "(f) the day before the date of death of the livestock; or (ii) the day before the date of the event th used the harm to the livestock that resulted in educed sale price. ; ar 2) by adding at the end the followin (1) "B) PAYMENT RATE.-Additional payments under subparagraph (A) shall be made at a rate- "(i) determined by the Secretary; and 139 STAT. 102 PUBLIC LAW 119-21-JULY 4, 2025 (a)(4), by 1 *i) ubparagraph of such subetion, by 12 and (iv) subparagraph (G) of such susection, by the average number of birthed animals (for one gestation cycle for the species of each such livestock, as deter- "(D) UNBORN LIVESTOCK DEATH LOSSES DEFINED.-In Time periods. Payments. PROGRAM.-Section 1501(c)(3)(D)(il)(I) of the Agricultural Act of 2014 (7 U.S.C. 9081(c)(3)(D)(ii)(I)) is amended- consecutive weeks during the amount equal to 1 monthly payment using the monthly payment rate determined under subparagraph (B); or (C) EMERGENCY ASSITANCE FOR LIVESTOCK, HONEY BERS, AND FARM-RAISED FISH.- of 2014(7 U.S.C. ... Sa) is amended by a Amiculture And "(5) ASSISTANCE FOR LOSSES DUE TO BIRD DEPREDATION.- "(A) DEFINITION OF FARM-RAISED FISH.-In this para-graph, the term 'farm-raised fish' means fish propagated and reared in a controlled fresh water environment. associated with the deterrence of piscivorous birds; PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 103 of 15 percent. (d) TREE ASSISTANCE PROGRAM.-Section 1501(e) of the Agricultural Act of 2014 (7 U.S.C. 9081(e)) is amended- for normal mortality)" and inserting Cormal mortaly and insertig normal mont lad, ted (2) in paragraph (3)- Á) in subparagraph (A)(i), by striking "15 percen nortality (adjusted for normal mortality)" and insertin "normal mortality"; and (B) in subparagraph (B)- (i) by striking "50" and inserting "65"; and (ii) by striking "15 percent damage or mortality (adjusted for normal tree damage and mortality)" and inserting "normal tree damage or mortality". Subtitle E-Crop Insurance SEC. 10501. BEGINNING FARMER AND RANCHER BENEFIT. (a) DEFINITIONS.- "5" and inserting "10". (2) CONFORMING AMENDMENT.-Section 522(c)(7) of the Federal Crop Insurance Act (7 U.S.C. 1522(c)(7)) is amended by striking subparagraph (F) (b) INCREASE IN ASSISTANCE.-Section 508(e) of the Federa Crop Insurance Act (7 U.S.C. 1508(e)) is amended by adding at the end the following: 139 STAT. 104 PUBLIC LAW 119-21-JULY 4, 2025 Time periods. lowing: "i) For each of the first and second reinsurance ning farmer or rancher participates as a beginnin farmer or rancher in the applicable policy or plar i insurance, 3 percentage point (iii) For the fourth reinsurance vear that a begi ning farmer or rancher participates as a beginnin or insurance, her it the inplicable policy or plai SEC. 10502. AREA-BASED CROP INSURANCE COVERAGE AND AFFORD. ABILITY. "(I) in the case of the individual yield or rev- enue coverage, 85 percent; coverage in the case of ross idual pie dom nevenes, rage (as dethe cased by are Cold or ten, us coy. ", and Effective dates. "go"B) in clause (illI,by striking "86" and inserting (b) PREMIUM SUBSIDY.-Section 508(e)(2)(H)(i) of the Federal Striking us and Astrting 80. 1508(e)(2)(H)(i)) is amended by SEC. 10503. ADMINISTRATIVE AND OPERATING EXPENSE ADJUST- MENTS. Payment. "(A) IN GENERAL.-Beginning with the 2026 reinsur Contracts. PUBLIC LAW 119-21-JULY 4, 2025 (C) DEFINITIONS.-In this paragraph (i) ELIGIBLE CONTRACT.-The term 'eligible cor tract'- into by 139 STAT. 105 similar plan or abased elan deaned oy "(ii) ELIGIBLE STATE.-The term 'eligible State' means a State in which, with respect to an insurance year, the loss ratio for eligible han the erent io fe tol niel contract in written by all approved insurance providers. "(11) SPECIALTY CROPS.- 2026 reinsurance year, and for each reinsurance year there the rate of reimbursement to approved insurance providers and or administrative penses with repent to crop insure co tract corating agricultural commodities described in 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 greement in ettect for the reinsurance yea (B) OTHER CONTRACTS.-In carrying out subparagrap graph shall not be considered a renegotiation under paragraph (8)(A) "(12) A&O INFLATION ADJUSTMENT.- Reimbursements. 139 STAT. 106 PUBLIC LAW 119-21-JULY 4, 2025 Applicability. Contacts. . Section 508(e)(2) of the Federal Crop Insurance Act (7 U.S.C. (2) in subparagraph (D)i), by striking "59" and inserting "64"3) in subparagraph (EX), by striking "55" and inserting "60"%a) in subparagraph (Mi, by striking "48" and inserting i pra c, by string 3s" and insertins SEC. 10505. PROGRAM COMPLIANCE AND INTEGRITY. SEC. 10506. REVIEWS, COMPLIANCE, AND INTEGRITY. Section 516(b)(2)(C)(i) of the Federal Crop Insurance Act (7 Determination. SEC. 10507. POULTRY INSURANCE PILOT PROGRAM. Section 523 of the Federal Crop Insurance Act (7 U.S.C. 1523) "(1) IN GENERAL.-Notwithstanding subsection (a)(2), the PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 107 weather-related of this subsection.". Subtitle F-Additional Investments in Rural America SEC. 10601. CONSERVATION. IN GENERAL.Section 1241(a) of the Food Security Act of 1985 (16 U.S.C. 3841(a)) is amended- (1) in paragraph (2), by striking subparagraphs (A) through (F) and inserting the following: "(A) $625,000,000 for fiscal year 2026; "(B) $650,000,000 for fiscal year 2027; "(C) $675,000,000 for fiscal year 2028; "(D) $700.000.000 for fiscal vear 2029 (E) $700,000,000 for fiscal year 2030; anc '(F) $700,000,000 for fiscal year 2031."; an (4) in paragraph (3)- (A) in subparagraph (A), by striking clauses (i) through *(1) $2,655,000,000 for fiscal year 2026: '(ii) $2,855,000,000 for fiscal year 2027 "(v) $3,255,000,000 for fiscal year 2030; anc '(vi) $3,255,000,000 for fisca. year 2031 B) in subaragraph B, by strike are tha (v) and in 5 26 000 krised year 238%, "(iii) $1,350,000,000 for fiscal year 2028; "(iv) $1,375,000,000 for fiscal year 2029; (v) $1,375,000,000 for fiscal year 2030; an (vi) $1,375,000,000 for fiscal year 2031. (b) REGIONAL CONSERVATION PARTNERSHIP PROGRAM.-Sectiol 1271D of the Food Security Act of 1985 (16 U.S.C. 3871d) i Creat Carporatin the Bean bat us to carry of le pro gram, to the maximum extent practicable- Time periods. 139 STAT. 108 PUBLIC LAW 119-21-JULY 4, 2025 "(1) $425,000,000 for fiscal year 2026; "(2) $450,000,000 for fiscal year 2027; Effective date. 7 USC 5623a. years 202 through 231 store he 000o a the end. ', and $105,000,000 for the period of fiscal (g) RESCISSION.-The unobligated balances of amounts appro are red indection 21001(a) of Public Law 117-169 (136 Stat. 2015 SEC. 10602. SUPPLEMENTAL AGRICULTURAL TRADE PROMOTION PRO- GRAM. (a) IN GENERAL.-The Secretary of Agriculture shall carry out a program to encourage the accessibility, development, mainte nance, and expansion of commercial export markets for United (b) FUNDING.-Of the funds of the Commodity Credit Corpora-ion, the Secretary of Agriculture shall make available to carr out this section $285,000,000 for fiscal year 2027 and each fisca year thereafter. SEC. 10603. NUTRITION. 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". PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 109 "(C) FURTHER FUNDING.-Of the funds of the Com modity Credit Corporation, the Secretary shall make avail able to carry out this section $60,000,000 for fiscal year 2026, to remain available until expended." (d) ASSISTIVE TECHNOLOGY PROGRAM FOR FARMERS WITH DISABILITIES.-Section 1680 of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U.S.C. 5933) is amended- (1) in subsection (c)(2), by inserting "and subsection (d)" after "paragraph (1)"; and (2) by adding at the end the following: funds o the Comm Fuy Credit Corport n, the deceas thi use to carry out this section $8,000,000 for fiscal year 2026, to remain available until expended.". of the Agricultural Research, (e Sericultura Resear, tension, and dictator Act of 1998 (7 U.S.C. 7632(k)(1)(B)) is amended by striking "sectior $80,000,000 for fiscal year 2014" and inserting the following: "sec "(i) $80,000,000 for each of fiscal years 2014 through 2025; and "(ii) $175,000,000 for fiscal year 2026". (f) RESEARCH FACILITIES Act.-Section 6 of the Research Facilities Act (7 U.S.C. 390d) is amended (1) in subsection (c), by striking "subsection (a)" and inserting "subsections (a) and (e)" (2) by adding at the end the following '(e) MANDATORY FUNDING.-Subject to subsections (b), (c), anc (d), of the funds of the Commodity Credit Corporation, the Secretary shaler sake a a able fout out hal or i gane pora year thereafter SEC. 10605. ENERGY. 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". 139 STAT. 110 PUBLIC LAW 119-21-JULY 4, 2025 SEC. 10606. HORTICULTURE. PREVEN PON Petion 420) of the Mant Proteion Act TU.S.. 7721(f)) is amended- Secia La C108 46mistitiendeds Act of 2004 (7 U.S.C. 1621 note; (1) in subparagraph (D), by striking "and" at the end redesignating subparagraph (E) as subparagraph 3) by inserting after subparagraph (D) the followin E) $85,000,000 for each of fiscal years 2018 throug 2025; and"; and *85,40,000 for ragra y 018o nd designated, 100,000,000 $100,000,00 for fiscal year 2026" (C) ORGANIC PRODUCTION AND MARKET DATA INITIATIVE.-Sec-tion 7407(d)(1) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 5925c(d)(1)) is amended- (1) in subparagraph (B), by striking "and" at the end; (2) in subparagraph (C), by striking the period at the MODERNIZATION AND IMPROVEMENT OF INTERNATIONAL Section 10606(d)(1)(C) of the Farm Security and Rural Investmen Act of 2002 (7 U.S.C. 6523(d)(1)(C)) is amended by striking "2024 following, (3) FURTHER MANDATORY FUNDING.-Of the funds of the Out this se Cion tot othese fear shall use rearr available until expended." Animal Health Protection Act (7 U.S.C. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 111 YEARS" and inserting (B) by striking "fiscal year 2023 and each fiscal yea hereafter" and inserting "each of fiscal years 2023 throug "(ii) not less than $70,000,000 shall be made available for each such fiscal year to carry out subsection (b); and (iii) not less than $153,000,000 shall be mad available for each such fiscal year to carry out sub (b) SHEEP PRODUCTION AND MARKETING GRANT PROGRAM.- Section 209(c) of the Agricultural Marketing Act of 1946 (7 U.S.C. 1627a(c)) is amended- (1) by striking "2019, and" and inserting "2019,"; and (2) by inserting "and $3,000,000 for fiscal year 2026," after "fiscal year 2024," c) PIMA AGRICULTURE COTTON TRUST FUND.-Section 1231 f the Agricultural Act of 2014 (7 U.S.C. 2101 note; Public La 113-79) is amended- (d) AGRICULTURE AHUL APPAREL ANARES TRUST place it appears and inserting "2031' Tet st 2018 (T SiSt 122 node Public Law lose amended by striking "2024" and inserting "2031" 139 STAT. 112 Appropriations PUBLIC LAW 119-21-JULY 4, 2025 TITLE II-COMMITTEE ON ARMED SERVICES SEC. 20001. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR IMPROVING THE QUALITY OF LIFE FOR MILITARY PERSONNEL. (4) $2,000,000,000 for the Defense Health Program Lodging payments to local 000 fat, Da agenees inder se ion 2008 it title 10, United States Code ties; (14) $100,000,000 for the Defense Community Infrastru ure Program 10 USC 2875 note. PROJECTS.- PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 113 1) IN GENERAL.-During the period beginning on the date Applicabilit f the enactment of this section and ending on Septembe 30, 2029, the Secretary concerned shall apply- , raited States Cse, by sunstituting eet perzent to: 81 puren, percench suberion by subtitutins (c) TEMPORARY AUTHORITY FOR ACQUISITION OR CONSTRUCTION OF PRIVATIZeD MiLItary UnaccompanIed HousING.-Section 2881a military unaccompanied housing"; (2) by striking "Secretary of the Navy" each place it appears and inserting "Secretary concerned", (3) by striking "under the appears and inserting "pursuant to this projons" each place it (4) in subsection (a)- BRAL by striking the heading and inserting "IN GEN- inserting "privatized housing units" (6) by redesignating subsection (f) as subsection (e); and (7) in subsection (e) (as so redesignated)- (A) by strıking "under the pilot programs" and inserting "under this section", and (B) by striking "September 30, 200g" and inserting "September 30, 2029". SEC. 20002. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR SHIPBUILDING. In addition to amounts otherwise available, there are appro priated to the Secretary of Defense for fiscal year 2025, out of any money in the Treasury not otherwise appropriated, to remair available until September 30, 2029- (1) $250,000,000 for the expansion of accelerated Training n Detense Manutacturing progran 2) $250,000,000 for United States production of turbir (4) $492,000,000 for next-generation shipbuilding tech- (5) $85,000,000 for United States-made steel plate for shipbuilding industrial base (6) $50,000,000 for machining capacity for naval propeller for shipbuilding industrial base; 139 STAT. 114 PUBLIC LAW 119-21-JULY 4, 2025 (7) $110,000,000 for rolled steel and fabrication facility (8) $400,000,000 for expansion of collaborative campus fo laval) #450,000,000 for application of autonomy and artificial (13) $450,000,000 for additional maritime industrial workforce developmont pror additional supplier development across the naval shipbuilding industrial base; (15) $250,000,000 for additional advanced manufacturing processes across the naval shipbuilding industrial base; (16) $4,600,000,000 for a second Virginia-class submarine in fiscal year 2026; $5,400,000,000 for two additional Guided Missile Destroyer (DDG) ships; (18) $160,000,000 for advanced procurement for Landing (19) $1,803,941,000 for procurement of Landing Shir replenishment oiler program; (22) $600,000,000 for the lease or purchase of new ships through the National Defense Sealift Fund; (23) $2,725,000,000 for the procurement of T-AO oilers; (24) $500,000,000 for cost-to-complete for rescue and salvage sh) $300,000,000 for production of ship-to-shore connec-tor$ (26) $1,470,000,000 for the implementation of a multi-ship amphibious warship contract; (27) $80,000,000 for accelerated development of vertical launch system reloading at sea (28) $250,000,000 for expansion of Navy corrosion control program $159,000,000 for leasing of ships for Marine Corps opera30) $1,534,000,000 for expansion of small unmanned sur- ehicle productio 33) $188,360,000 for the development and testing of mar me robotic autonomous svstems and enabling technologie 34) $174.000.000 for the development of a Test Resour lanagement Center roboti autonomous systems proving PUBLIC LAW 119-21-JULY 4, 2025 integration of 00.0 for the develop ent prode in, and (36) $150,000,000 for retention of inactive reserve fleet ships. SEC. 20003. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR INTEGRATED AIR AND MISSILE DEFENSE. (a) NEXT GENERATION MISSILE DEFENSE TECHNOLOGIES.-In 139 STAT. 115 energy capabilities by the Under Secretaly for fee rich sted Engin) e5000,000,000 for national security space launch infra- structure (3) $2,000,000,000 for air moving target indicator military satellites; (4) $400,000,000 for expansion of Multi-Service Advanced Capability Hypersonic Test Bed program; (5) $5,600,000,000 for development of space-based and boost (6) $7,200,000,000 for the development, procurement, anc integration of military space-based sensors: and 30, 2029- (1) $2,200,000,000 for acceleration of hypersonic defense systems; (2) next-generation interated inental antinesy letense systems. range infrastructure restoration of the international dateline $1,975,000,000 for improved ground-based missil defense radars; and Defense Agency missile the desiga and congerati of Missile SEC. 20004. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR MUNITIONS AND DEFENSE SUPPLY CHAIN RESIL IENCY. (a) APPROPRIATIONS.-In addition to amounts otherwise avail- 139 STAT. 116 PUBLIC LAW 119-21-JULY 4, 2025 for soro, g tie elopment of an antiship seoker (10) $175,000,000 for production capacity expansion for ext-generation Army medium-range ballistic missiles (11) $50,000,000 for the mitigation of diminishing manufac turing sources for medium-range air-to-air missiles; (12) $250,000,000 for the procurement of medium-range air-to-air missiles; (13) $225,000,000 for the expansion of production capacity for medium-range air-to-air missiles; (14) $50,000,000 for the development of second sources for components of short-range air-to-air missiles; (15) $325,000,000 for production capacity improvements for air-launched anti-radiation missiles; next generoo prete polite de la more ar tion medium-range ballistic missiles; (18) $300,000,000 for the production of Army medium-range ballistic missiles; (19) $85,000,000 for the accelerated development of Army long-range ballistic missiles; (20) $400,000,000 for the production of heavyweight tor-integration of mass produce developmous underater t, and. (22) $70,000,000 for the improvement of heavyweight tor pedo mainteo activitor the production of lightweight tor. pedoes) $500,000,000 for the development, procurement, and integration of maritime mines; 25) $50,000,000 for the development, procurement, and me 5180 000 (28) $150,000,000 for the development, procurement, and integration of air-delivered long-range maritime mines; PUBLIC LAW 119-21-JULY 4, 2025 (29) $61,000,000 for the acceleration of Navy expeditionary loitering munitions deployment; (30) $50,000,000 for the acceleration of one-way attack unmanned aerial systems with advanced autonomy; (31) $1,000,000,000 for the expansion of the one-way attack unmanned aerial systems industrial base; (32) $200,000,000 for investments in solid rocket moto undersial bone torsh eh, nittial es Fund established ocket motor industrial base through the Industrial Base Fun 139 STAT. 117 mated munitions production factories; (36) $170,000,000 for the development of advanced rada: lepot for repair, testing, and production of radar and electroni wartare systems; (37) $25,000,000 for the expansion of the Department of Defense industrial base policy analysis workforce; (38) $30,300,000 for the repair of Army missiles (39) $100,000,000 for the production of small and medium 40) $2,000,000,000 for additional activities to improve th minerals through th Vatinater fl of Shaper of tile o, Unitedes de of the Department o Defense armaments cooperation workforce; $500,000,000 the expansion of the Defense Exportability Features program (43) $350,000,000 for production of Navy long-range air and missile defense interceptors; (14) $93,000,000 for replacement of Navy long-range air (45) $100,000,000 for development of a second solid rocket Navy air defense and anti-ship missiles; (48) $103,300,000 for expansion of depot level maintenance acility for Navy long-range air and missile defense interceptor 49) $18,000,000 for creation of domestic source for gui ance section of Navy short-range air defense missiles; (50) $65,000,000 for integration of Army medium-range air and missile defense interceptor with Navy ships; (51) $176,100,000 for production of Army long-range mov. (52) $167,000,000 for accelerated fielding of Army short-range gun-based air and missile defense system (53) $40,000,000 for development of low-cost alternatives to air and missile defense interceptors; (54) $50,000,000 for acceleration of Army next-generation shoulder-fired air defense system; 139 STAT. 118 PUBLIC LAW 119-21-JULY 4, 2025 (56) $500,000,000 for development, production, and integr ion of counter-unmanned aerial systems program. facturing techniques; (63) $1,000,000 for establishment of the Joint Energetics Transition Office; (64) $200,000,000 for acceleration of Army medium-range air and missile detense interceptors; (65) $150,000,000 for additive manufacturing for propel-lant; (66) $250,000,000 for expansion and acceleration of penetrating muntoonoproduction; and $50,000,000 development, procurement, and integration of precision extended-range artillery (b) APPROPRIATION.-In addition to amounts otherwise avail available until September $3,300,000,000 for grants and purchase commitments made pursuant to the Industrial Base Fund established under section 4817 of title 10, United States Code. (c) APPROPRIATION.-In addition to amounts otherwise avail available until September 8500,00,00 for investmelts in antical enterals supply chains made pursuant to the_Industrial Base Fund established under section 4817 of title 10, United States Code. assistance estamed under see on lee of es end technite (1) such amounts are available to subsidize gross obliga- expenditures as provided under section 149(e)(5)(B) of title 10, United States Code PUBLIC LAW 119-21-JULY 4, 2025 SEC. 20005. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR SCALING LOW-COST WEAPONS INTO PRODUCTION. 139 STAT. 119 priated, to remain available until September 30, 2029- (1) $25,000,000 for the Office of Strategic Capital Global Technology Scout program; (2) $1,400,000,000 for the expansion of the small unmanned aerial system industrial base; the Joint Fres Network and dasdepted goind deploymeng of and control fole to com atant commands and midary dopad. (5) $100,000,000 for the development of shared secure facilities for the defense industrial base; (6) $50,000,000 for the creation of additional Defense Innovation Unit OnRamp Hubs; (7) $600,000,000 for the acceleration of Strategic Capabilities Office programs; tary innovation; ntegration of long-endurance unmanner rati all dor the development ricement o surveillance; environments; (14) $750,000,000 for the acceleration of innovative military logistics and energy capability development and deployment; (15) $125,000,000 for the acceleration of development of nall, portable modular nuclear reactors for military use 16) $1.000.000,000 for the expansion of programs to acce rate the procurement and fielding of innovative technologies (17) $90,000,000 for the development of reusable hypersoni technology for military strikes; (18) $2,000,000,000 for the expansion of Defense Innovation Jnit scaling of commercial technology for military use (19) $500,000,000 to prevent delays in delivery of attritabl autonomous military capabilities (20) $1,500,000,000 for the development, procurement, ano integration of low-cost cruise missiles; 21) $124,000,000 for improvements to Test Resourc lanagement Center artificial intelligence capabilitie; 139 STAT. 120 PUBLIC LAW 119-21-JULY 4, 2025 ligence to enable 000 a he developmented actinel systems turing technology program; (29) $1,685,000,000 for military cryptographic modernization activities; (30) $90,000,000 for APEX Accelerators, the Mentor-Pro-tege Program, and cybersecurity support to small non-tradi-tional contractors; (31) $250,000,000 for the development, procurement, and integration of Air Force low-cost counter-air capabilities; (32) $10,000,000 for additional Air Force wargaming activities 33) $20,000,000 for the Office of Strategic Capital workforce. (b) APPROPRIATIONS.-In addition to amounts otherwise avail- OF THE DEPARTMENT OF DEFENSE 2) $200,000,000 for the deployment of automation an artificial intelligence to accelerate the audits of the financia PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 121 (4) $20,000,000 for defense cybersecurity programs of the Defense Advanced Research Projects Agency. SEC. 20007. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR AIR SUPERIORITY. available until September 30, 2029- (4) $187,000,000 to accelerate installation of F-16 electronic warfare capability; 5) $116,000,000 for C-17A Mobility Aircraft Connectivit 5) $84,000,000 for KC-135 Mobility Aircraft Connectivit (7) $440,000,000 to increase C-130J production; (8) $474,000,000 to increase EA-37B production; (9) $678,000,000 to accelerate the Collaborative Combat Aircraft program; (10) $400,000,000 to accelerate production of the F-47 air-craft; 12) $100,000,000 foelerate then or Advanced Aerial Ser 12) $100.000.000 f sors; "(13) $160,000,000 to accelerate V-22 nacelle and reliability and safety improvements; (14) $100,000,000 to accelerate production of MQ-25 air- infrared search and track pods; (17) $50,000,000 for the procurement and integration of additional F-15EX conformal fuel tanks; SEC. 20008. ENHANCEMENT OF RESOURCES FOR NUCLEAR FORCES. 2) $4,500,000,000 only for expansion of production capacit f B-21 long-range bomber aircraft and the purchase of aircra only available through the expansion of (3) 3i00,0 or he provements to the utinutenan ty intercontinental ballistic missile system; 139 STAT. 122 PUBLIC LAW 119-21-JULY 4, 2025 (4) $100,000,000 for capability enhancements to intercontinental ballistic missile reentry vehicles; 1, 20p% additional missiles, not to be obligated before March 9) $168,000,000 to accelerate the production of the Survi ble Airborne Operations Center program: (10) $65,000,000 to accelerate the modernization of nuclear command, control, and communications; (11) $210,300,000 for the increased production of MH- 39 helicopters; an (12) $150,000,000 to accelerate the development, procure ment, and integration of military nuclear weapons delivery programs (b) NNSA APPROPRIATIONS.-In addition to amounts otherwise 24012) $540,000,000 to address deferred maintenance and Nuclear Security Administration facilities pursuant to sectio 3211 of the National Nuclear Security Administration Act (5 National Nudear Security le puristration Act iSo U.S.C. 240h PUBLIC LAW 119-21-JULY 4, 2025 SEC. 20009. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES TO IMPROVE CAPABILITIES OF UNITED STATES INDO-PACIFIC COMMAND. 139 STAT. 123 available until September 30, 2029- in Western Pacific area of operations; (4) $90,000,000 for Air Force exercises and operations in Western Pacific area of operations; (5) $532,600,000 for the Pacific Air Force biennial large-scale exercise; (6) $19,000,000 for the development of naval small craft capabilities; $35,000,000 military additive anabilities in the United States Indo-Pacific Command are 3 5050,000tions of hited states indo-Facifie Con mand Indo-Pacific Command; (11) $100,000,000 for Air Force regionally based cluster pre-position base kits; (12) $115,000,000 for exploration and development of existing Arctic infrastructure; (13) $90,000,000 for the accelerated development of non-kinetic capabilities; (14) $20,000,000 for United States Indo-Pacific Command military exercises; (15) 530,000,000 For svenlaine and areaonnaissance $30,000,000 surveillance capabilities for United States Africa Command; $30,000,000 surveillance and reconnaissance ment of Defense (19) $10.000.000 for the expansion of Department of etense worktorce for economic competitio 20) $1,000,000,000 for offensive cyber operation to United States Indo-Pacific Com- (22) $300,000,000 for the procurement of mesh network Cachunications capabilities for Special Operations Command (23) $350,000,000 for the replenishment of military articles (24) $200.0 program; (25) $68,000,000 for Space Force facilities improvements; 139 STAT. 124 PUBLIC LAW 119-21-JULY 4, 2025 (26) $150,000,000 for ground moving target indicator military satellites; (27) $528,000,000 for DARC and SILENTBARKER military space situational awareness programs (28) $80,000,000 for Navy Operational Support Division (29) $1,000,000,000 for the X-37B military spacecraft pro- SEC. 20010. ENHANCEMENT OF DEPARTMENT OF DEFENSE RESOURCES FOR IMPROVING THE READINESS OF THE DEPARTMENT OF DEFENSE. 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 (1) $1,400,000,000 for a pilot program on OPN-8 maritime (2) $700,000,000 for a pilot program on OPN-8 maritime spares and repair rotable pool for amphibious ships; (3) $2,118,000,000 for spares and repairs to keep Air Force (4) $1,500,000,000 for Army depot modernization and capacity enhancement; (5) $2,000,000,000 for Navy depot and shipyard modernization and capacity enhancement: (6) $250,000,000 for Air Force depot modernization and capacity enhancement; (7) $1,640,000,000 for Special Operations Command equip-ment, readiness, and operations; g) $500,000,000 for National Guard unit readiness 9) $400,000,000 for Marine Corps readiness and capabili ties; (10) $20,000,000 for upgrades to Marine Corps utility heli- systems for Army wheeled transport vehicles (13) $230,000,000 for the procurement of Army wheeled combat vehicles; (14) $63,000,000 for the development of advanced rotary-viteration of Marine Cor he divole et, procurement, and (16) $250,000,000 for the procurement of Army tracker combat transport vehicles; (17) $98,000,000 for additional Army light rotary-wing capabil) $1,500,000,000 for increased depot maintenance and shipyard maintenance activities; PUBLIC LAW 119-21-JULY 4, 2025 (19) $2,500,000,000 for Air Force facilities sustainment, restoration, and modernization; (20) $92,500,000 for the completion of Robotic Combat Vehicle prototyping; (21) $125,000,000 for Army operations; (22) $10,000,000 for the Air Force Concepts, Development, and Management Office; anc 23) $320,000,000 for Joint Special Operations Command SEC. 20011. IMPROVING DEPARTMENT OF DEFENSE BORDER SUPPORT AND COUNTER-DRUG MISSIONS. priated to thon o artary of Deerie or iscal y tar 2025, approt 139 STAT. 125 with chapter 15 of title 10, United States Code. SEC. 20012. DEPARTMENT OF DEFENSE OVERSIGHT. ) programs with mutual technological dependencie ) programs with related data management and da ownership considerations; and (3) programs particularly vulnerable to supply chain disruptions and long lead time components. SEC. 20013. MILITARY CONSTRUCTION PROJECTS AUTHORIZED. 139 STAT. 126 Time periods. PUBLIC LAW 119-21-JULY 4, 2025 TITLE III-COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS SEC. 30001. FUNDING CAP FOR THE BUREAU OF CONSUMER FINANCIAL PROTECTION. ation pursuant to title II of S. Con. Res. 14 16, 2022 (Public Law 117-169; 136 Stat. 2027) are rescindec SEC. 30003. SECURITIES AND EXCHANGE COMMISSION RESERVE FUND. (a) IN GENERAL.-Section 4 of the Securities Exchange Act Effective date. 15 USC 78d note. Effective date. Expiration date. SEC. 30004. APPROPRIATIONS FOR DEFENSE PRODUCTION ACT. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 127 TITLE IV-COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION SEC. 40001. COAST GUARD MISSION READINESS. (a) IN GENERAT.- Chapter 11 of title 14, United States Code, 14c. 1181 is amended by adding at the end the following: "Subchapter V-Coast Guard Mission Readiness "§ 1181. Special appropriations 14 USC 1181. assets and systems, and systems, for monitoring, search and rescue, interdiction, of maritime approaches, and navigational safety, of which- "(1) $1,142,500,000 is provided for acquisition of fixed-wing aircraft, equipment related to ach ment related to such aircraft and base stations, and program management for such aircraft and base stations, to provide for securitv of the maritime border. "(4) $4,300,000,000 is provided for procurement of Offshore "(5) $1,000,000,000 is provided for procurement of Fast f the Coast Guard in the Arctic and Antarctic regions (8) $816,000,000 is provided for procurement of light an medium icebreaking cutters, and equipment relating to suck cutters, from shipyards that have demonstrated success in the 139 STAT. 128 PUBLIC LAW 119-21-JULY 4, 2025 hat are not les than the Ste and ornage the cal "(i) the enlisted boot camp barracks and multi- use training center; and "(ii) other related facilities at the enlisted boot "i) construction, 14 USC prec. 1101. or chapter 11 of title 14, United States Code, is amended l dding at the end the followin "SUBCHAPTER V-COAST GUARD MISSION READINESS "1181. Special appropriations.". Deadlines. 47 USC 309 note. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 129 (1) AMENDMENT.-Section 309(j)(11) of the Communications Expiration date. to the electromagnetic spectrum- 139 STAT. 130 PUBLIC LAW 119-21-JULY 4, 2025 Determination. Assessment. Notifications. Compliance. President. Determination. Time period. Expiration date. to- Analysis. Publication Reports Assessments. (1) conduct a timely spectrum analysis of the bands of frequencies- (A) between 2.7 gigahertz and 2.9 gigahertz; (B) between 4.4 gigahertz and 4.9 gigahertz; and (C) between 7.25 gigahertz and 7.4 gigahertz; and (2) publish a biennial report, with the last report to be published not later than June 30, 2034, on the value of all PUBLIC LAW 119-21-JULY 4, 2025 SEC. 40003. AIR TRAFFIC CONTROL IMPROVEMENTS. 139 STAT. 131 Time periods. (2) $3,000,000,000 for radar systems replacement; (4) $300,000,000 for Enterprise Information Display Sys- install not less than 64 acquire and install weather stations; BEENE (10) $350,000,000 for unstaffed infrastructure sustainment and replacement Reauthorization Act of to carry out section 961 of the FAA (12) $300,000,000 to carry out section 619 of the FAA Reauthorization Act of 2024: Reauthoriation Act of 2024 and to deptiy remote foer tech- nology at untowered airports; and 14) $100.000.000 for air traffic controller advancer 139 STAT. 132 51 USC 50924. Time periods. PUBLIC LAW 119-21-JULY 4, 2025 se Congress a report that describes any expenditures under this SEC. 40004. SPACE LAUNCH AND REENTRY LICENSING AND PERMIT- TING USER FEES. is are e by asing Capend the otie , United States Code, "§ 50924. Space launch and reentry licensing and permitting user fees A) the amount specified in paragraph (2) for tl ear involved per pound of the weight of the pavloar "(B) the amount specified in paragraph (3) for the * PARAGRAPH 2) SPECIFIED AMOUNT. The amount specified in this p for 2026, S0.25; "B) for 2027, $0.35; "(C) for 2028, $0.50; "(D) for 2029, $0.60; "(E) for 2030, $0.75; "(F) for 2031, $1; "(G) for 2032, $1.25; "(H) for 2033, $1.50; and "(I) for 2034 and each subsequent year, the amount specified in this paragraph for the previous year increased by the percentage increase in the consumer price inde: for all urban consumers (all items; United States city aver age) over the previous year '(3) PARAGRAPH (3) SPECIFIED AMOUNT.-The amount speci ned in this paragraph 1 (A) for 2026. $30,000 "(B) for 2027, $40,000; "(C) for 2028, $50,000; "(D) for 2029, $75,000; "(E) for 2030, $100,000; "(F) for 2031, $125,000; "G) for 2032, $170,000; "(H) for 2033, $200,000; and "I) for 2034 and each subsequent year, the amount specified in this paragraph for the previous year increased by the percentage increase in the consumer price index for all urban consumers (all items; United States city aver-age) over the previous yea 'b) OFFICE OF COMMERCIAL SPACE TRANSPORTATION LAUNCI AND REENTRY LICENSING AND PERMITTING FUND.-There is estab-Haltion taunch antenny Bitening md perming Run or PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 133 "50924. Space launch and reentry licensing and permitting user fees.". SEC. 40005. MARS MISSIONS, ARTEMIS MISSIONS, AND MOON TO MARS PROGRAM. 1) In Genfral-Chanter 203 of title 51. United States Coc amended by adding at the end the followin *$ 20306. Special as aradMan to Ma progmisions, Artemis Dou 20306, a) IN GENERAL.-In addition to amounts otherwise availabl here is appropriated to the Administration for fiscal year 202 out of any 80,095,000 0remain valable unel Seperier 30 2032, % use as follows: with a United communications orbiter- "(i) is capable of providing robust, continuous communications for- described in Maron 4328)c) of the National er and Space Admınıstratı Transition thorization Act of 2017 (51 U.S.C. 20302 not Public Law 115-10); and "II) future Mars surface, orbital, and human exploration missions; autonomous operations, onboar rocessing, and extended mission duration capabilities "(iii) is selected from among the commercial pro- "(I) received funding from the Administration independently porting an end-to-end Mars sample return mission; 139 STAT. 134 PUBLIC LAW 119-21-JULY 4, 2025 State listing. Department of Defense, ,in the State of Florida, as the Kennedy Space Center) "(C) $300,000,000 shall be obligated not later than fiscal year 2026 for construction, revitalization, recapital-ization, or other infrastructure projects and improvements foint cest destil designate the Manned Spacetar "Lyndon B. Johnsor fiscal year 2026 for construction, revitalization, recapital ization, or other infrastructure projects and improvements at the center described in Executive Order 10870 (25 Fed . 2197; relating to designating the facilities of the PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 135 $325,000,000 contract 30JSCO21C4002 issued by the National Acronauties and Space Administration on June 26, 2024. "(b) SPACE VEHICLE TRANSFER.- (1) IN GENERAL.-Not later than 30 days after the dat f the enactment of this section, the Administrator shall identif a space vehicle described in paragraph (2) to be- Aeronautics Aerorization Act of 2017 (51 U.S.C. 50111 note; Putiic Law 115-10)); and (B) placed on public exhibition at an entity withi he Metropolitan Statistical Area where such center i located. "(2) SPACE VEHICLE DESCRIBED.-A space vehicle described in this paragraph is a vessel that- "(A) has flown into space; "(B) has carried astronauts; and "(C) is selected with the concurrence of an entity des-of the Fatment of this see that space te ale den daed section (a) shall be obligated as follows (a) shal) 100 perced or flands shal Seengated not later than September 30, 2029 "(3) All associated outlays shall occur not later than Sep- tember 30. 2034." 139 STAT. 136 51 USC prec. 20301. PUBLIC LAW 119-21-JULY 4, 2025 he end the following *20306. Specials prograntions for Mars missions, Artemis missions, and Moon to SEC. 40006. CORPORATE AVERAGE FUEL ECONOMY CIVIL PENALTIES. (a) IN GENERAL.-Section 32912 of title 49, United States Code, 49 USC 32912 note. SEC. 40007. PAYMENTS FOR LEASE OF METROPOLITAN WASHINGTON AIRPORTS. Section 49104(b) of title 49, United States Code, is amended Time periods. SEC. 1008. ROSGASICANDATMOSPHEAIADMNSTRATONATIONAL Any unobligated balances of amounts appropriated or otherwise Padic sa 1b1-bg 136 Stat. 2023), are here by rescinded 40004 of SEC. 40009. REDUCTION IN ANNUAL TRANSFERS TO TRAVEL PRO. MOTION FUND. U.S.O. 218(d 2 B of the by Pring 000, 2009 23 inserting '$20,000,000". PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 137 EC. 40010. TREATMENT OF UNOBLIGATED FUNDS FOR ALTERNATIVE Rescissic 'UEL AND LOW-EMISSION AVIATION TECHNOLOGY TITLE V-COMMITTEE ON ENERGY AND NATURAL RESOURCES Subtitle A-Oil and Gas Leasing SEC. 50101. ONSHORE OIL AND GAS LEASING. (a) REPEAL OF INFLATION REDUCTION AcT PROVISIONS.- 30 USC 188 and 1) ONSHORE OIL AND GAS ROYALTY RATES.-Subsection (a of section 50262 of Public Law 117-169 (136 Stat. 2056) is 30 USC 22 epealed, and any provision of law amended or repealed b hat subsection is restored or revived as if that subsectio had not been enacted into law. (2) NONCOMPETITIVE LEASING.-Subsection (e) of section been enacted into law. (b) REQUIREMENT TO IMMEDIATELY RESUME ONSHORE OIL AND Compliance. 1) IN GENERAL.-The Secretary of the Interior shall imme- 30 USc 226 note. diately resume quarterly onshore oil and (2) REQUIREMENT.-The Secretary of the Interior shall are con thate tina timely denied silen 139 STAT. 138 PUBLIC LAW 119-21-JULY 4, 2025 30 USC 226 note. State listing. (D) Utah. (E) Montana. (F) North Dakota. (A) a lease sale under paragraph (1) is cancelec lelayed, or deferred, including for a lack of eligible parcels or (B) during a lease sale under paragraph (1) the percentage of acreage that does not receive a bid is equal to Leasing Act (30 U.S.C. 226), as amended by subsection (a), is amended- (1) by striking the section designation and all that follow through the end of subsection (a) and inserting the following "SEC. 17. LEASING OF OIL AND GAS PARCELS. Deadline. Determination. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 139 the Secretary of and than savailable for essent to de ents of this section have been met a demine Effective date. Approval. (a) LEASE SALES.- (1) GULF OF AMERICA REGION.- (A) IN 43 USC 1331 note. 139 STAT. 140 PUBLIC LAW 119-21-JULY 4, 2025 eadline ime period 2) ALASKA REGION.- A) IN GENERAL.-The Secretary of the Interior sha Deadlines. (b) REQUTREMENTS.- (1) TERMS AND STIPULATIONS FOR GULF OF AMERICA Update. PUBLIC LAW 119-21-JULY 4, 2025 (C) shall set the royalty rate at not less than 12 percent but not greater than 16/3 percent; and (D) shall r deeper issued as a result of a sale ted as a result of a dee seof se minery 139 STAT. 141 3) REVENUE SHARING.-Notwithstanding section 8(g) Effective da nd section 9 of the Outer Continental Shelf Lands Al conducted (i) 70 percent shall be paid to the State of Alaska; and il) 30 percent shall be deposited in the Treasury and credited to miscellaneous receipts (3) AREA OFFERED FOR LEASE.- the Interior shall- (i) offer not fewer than 80,000,000 acres; or available acres. available acres. idence establishes that the commingling L) could not be conducted by the operator in a safe manne (2) would result in an ultimate recovery from the applicable reservoirs to be reduced in comparison to the expected recovery of those reservoirs if they had not been commingled d) OFFSHORE OIL AND GAS ROYALTY RATE.- (1) REPEAL.-Section 50261 of Public Law 117-169 (136 Stat. 2056) is repealed, and any provision of law amended or repealed by that section is restored or revived as if that Section 8(a)(1) of the Outer Continenta shelf Lands Act (43 U.S.C. 1337(a)(1)) (as amended by par 139 STAT. 142 PUBLIC LAW 119-21-JULY 4, 2025 Repeal. 16 USC 3143 note. repeledion 50263 of Public Law 117-169 (30 U.S.C. 1727) is SEC. 50104. ALASKA OIL AND GAS LEASING. (a) DEFINITIONS.-In this section Deadline. PUBLIC LAW 119-21-JULY 4, 2025 (i) not fewer than 400,000 acres area-wide in each 139 STAT. 143 4) RIGHTS-OF-WAY.-Section 20001(c)(2) of Public Law 115- Applicabilit 7 (16 U.S.C. 3143 note) shall apply to leases awarded unde this subsection. aw 115-97 (16 U.S.C. 3143 note) shall apply to leases awarde under this subsection. (c) RECEIPTS.-Notwithstanding Leasi Ret (30 U.S.C. With and section 20001359) otic Laal Time periods. 115-97 (16 U.S.C. 3143 note), of the amount of adjusted bonus, (B) for fiscal year 2034 and each fiscal year thereafter, 70 percent shall be paid to the State of Alaska; and (2) the balance shall be deposited into the Treasury as miscellaneous receipts. SEC. 50105. NATIONAL PETROLEUM RESERVE-ALASKA. (a) DEFINITIONS.-In this section: 42 USC 6506a Tane the it on man impe i emer filed y note. mental Impact Statement" tober 6, 20 0, an a exclung ding (4) SECRETARY.-The term "Secretary" means the Secretary 139 STAT. 144 Effective date. PUBLIC LAW 119-21-JULY 4, 2025 (b) RESTORATION OF NPR-A OIL AND GAS LEASING PROGRAM.- Deadlines. under paragrace the Sectingy shall are red than 4,000,000 acres in each lease sale (B) SCHEDULE.-The Secretary shall offer- (i) an initial lease sale under paragraph (1) not later than 1 year after the date of 'enactment of this loving, is rom any, Rixcept as provided in paragraph (2 Effective date. i. Co. Rec, perent hat Be pan pursuastate of Alaska. the United Statesnt shall be paid into the Treasury of Subtitle B-Mining SEC. 50201. COAL LEASING. (a) DEFINITIONS.-In this section (1) COAL LEASE.-The term "coal lease" means a leas PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 145 90 days after receiving the application. (b) CoAL LEASING ACTIVITIES.-Not later than 90 days after Deadline the date of enactment of this Act, the Secretary of the Interior- (1) shall- (A) with respect to each qualified application- (i) if not previously published for public comment, Publication. ublish any required environmental review ii) establish the fair market value of the applicable (iii) hold a lease sale with respect to the applicable coal tract; and fair m icet vry te a hd teste alder er interned the actions necessary to identify the winning bidder and grant the qualified application; and (2) may- A) with respect to a previously issued coal lease, grat ny additional approvals of the Department of the Interi (iii) of paragraph (1)(A). SEC. 50202. COAL ROYALTY. (b) APPLICABILITY TO EXISTING LEASES.-The amendment made 30 USC 207 note. by subsection (a) shall apply to a coal lease- (1) issued under section 2 of the Mineral Leasing Act (30 U.S.C. 201) before, on, or after the date of the enactment of this Act; and (2) that has not been terminated. (c) ADVANCE ROYALTIES.-With respect to a lease issued under 30 USC 207 note. section 2 of the Mineral Leasing Act (30 U.S.C. 201) for which 139 STAT. 146 PUBLIC LAW 119-21-JULY 4, 2025 (a) had been made before the lessee paid advance royalties for the lease. SEC. 50203. LEASES FOR KNOWN RECOVERABLE COAL RESOURCES. 30 USC 201 note. Deadline. (4) a component of the National Wild and Scenic Rivers 30 USC 201 note. (8) a unit of the National Fish Hatchery System; or (9) a unit of the National Park System. SEC. 50204. AUTHORIZATION TO MINE FEDERAL COAL. (a) AUTHORIZATION.-In order to provide access to coal reserve in adjacent State or private land that without an authorizatio: Deadline. Time periods. 16 USC 472a note. Subtitle C-Lands SEC. 50301. TIMBER SALES AND LONG-TERM CONTRACTING FOR THE FOREST SERVICE AND THE BUREAU OF LAND MANAGE-MENT. (a) FOREST SERVICE.- (B) NATIONAL FOREST SYSTEM.- GENERAL.-The term "National Forest Lar dried in ein ta of ine Forest and Fined, PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 147 (2) TIMBER SALES ON PUBLIC DOMAIN FOREST RESERVES.- (A) IN GENERAL.-For each of fiscal years 2026 through of this Act. (3) LONG-TERM CONTRACTING FOR THE FOREST SERVICE.- section) in the National Forest System. contract entered into (b) BUREAU OF LAND MANAGEMENT.- (1) DEFINITIONS.-In this subsection: "public lands" has the 43 USC 1701 note. etary of the Interior, acting through the Director of th Bureau of Land Managemen 139 STAT. 148 PUBLIC LAW 119-21-JULY 4, 2025 (B) LIMITATION.-The timber sales under subparagraph 43 USC 3007. Cat shal ine to mess than 20 yers, under sub paragrap. ntered into to meet the requirements under subpar raphs (A) and (B) shall be deposited in the general fun SEC. 50302. RENEWABLE ENERGY FEES ON FEDERAL LAND. (a) DEFINITIONS.-In this section: (1) ANNUAL ADJUSTMENT FACTOR.-The term "Annual Adjustment Factor" means 3 percent (2) ENCUMBRANCE FACTOR.-The term "Encumbranc Factor" means- ana (A) 100 percent for a solar energy generation facility; (B) an amount determined by the Secretary, but not (A) public lands (as defined in section 103 of the Fed rol Tand Policy and Management Act of 1976 (43 U.S.C. (B) National Forest System land. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 149 "right-of-way" has the Policy and Man the tent Act of 1976 43 U.S.. he deral Land (9) SECRETARY.-The term "Secretary" means- contral thor ecretary ef thby the er, vity ope to land, (B) the Secretary of Agriculture, with respect to paragraph (2). (2) CALCULATION OF ACREAGE RENT RATE.- (A) EQUATION.-The amount of an acreage rent col- ected under paragraph (1) shall be determined using th ollowing equation: Acreage rent = A x B x ((1 + C)D) (B) DEFINITIONS.-For described in subparagraph (A) Purposes of the equation Factor. (iv) The letter "D" means the year in the term of the right-of-way. rent collected energy generation begins. (c) CAPACITY FEES.- 2) CALCULATION OF CAPACITY FEE.-The amount of apacity fee collected under paragraph (1) shall be equal 1 the greater an amount equal to the acreage rent described in subsection (b); and or electricity produced to the repeate fergy bege. 139 STAT. 150 PUBLIC LAW 119-21-JULY 4, 2025 Deadlines. 43 USC 3008. SEC. 50303. RENEWABLE ENERGY REVENUE SHARING. (a) D COUNTY. The te sentioni "county" includes a parish, town syphmengh, and any other similar, independent unit of local (2) COVERED LAND.-The term "covered land" means lanc (A) public land administered by the Secretary; anc (B) not excluded from the development of solar or wind energy under- (i) a land use plan; or (ii) other Federal law. Planning Act of 1974 (16 U.S.C. 1609(a)) (B) ExCLUSION.-The term "National Forest System" pues edo include any forest reserve not created from the (4) PUBLIC LAND.-The term "public land" means- PUBLIC LAW 119-21-JULY 4, 2025 (A) public lands (as defined in section 103 of the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1025 in sec morand. 139 STAT. 151 (A) the Secretary of the Interior, with respect to land controlled or administered by the Secretary of the Interior B) the Secretary of Agriculture, with respect t National Forest System lanc (b) DISPOSITION OF REVENUE.- (B) without further appropriation or fiscal year limita- Allocations. tion, be allocated as follows: enue is derived. (2) PAYMENTS TO STATES AND COUNTIES.- (A) IN GENERAL.-Amounts paid to States and counties under paragraph (1) shall be used in accordance with th requirements of section 35 of the Mineral Leasing Aci SEC. 50304. RESCISSION OF NATIONAL PARK SERVICE AND BUREAU OF LAND MANAGEMENT FUNDS. (1) Section 50221 (136 Stat. 2052). (2) Section 50222 (136 Stat. 2052). (3) Section 50223 (136 Stat. 2052). 139 STAT. 152 PUBLIC LAW 119-21-JULY 4, 2025 SEC. 50305. CELEBRATING AMERICA'S 250TH ANNIVERSARY. Subtitle D-Energy SEC. 50401. STRATEGIC PETROLEUM RESERVE. Time period. Expiration date. SEC. 50402. REPEALS; RESCISSIONS. (a) REPEAL AND RESCISSION.-Section 50142 of Public Law 117- 169 (136 Stat. 2044) (commonly known as the "Inflation Reduction made a val i under The sunil deed balain paragra ta (C) Section 50144 (136 Stat. 2044) (D) Section 50145 (136 Stat. 2045). (E) Section 50151 (42 U.S.C. 18715). (F) Section 50152 (42 U.S.C. 18715a). (G) Section 50153 (42 U.S.C. 18715b). (H) Section 50161 (42 U.S.C. 17113b). SEC. 50403. ENERGY DOMINANCE FINANCING. (a) IN GeNERAL.-Section 1706 of the Energy Policy Act of 2005 (42 U.S.C. 16517) is amended- (1) in subsection (a)- (A) in paragraph (1), by striking "or" at the end; PUBLIC LAW 119-21-JULY 4, 2025 follows through a Crade rade the preitin of knowns or fare ta blance sup peatline of ovalr system to quany enhance grid 139 STAT. 153 'for enabling the identification, leasing, "(f) FUNDING.- Expiration date. "(2) ADMINISTRATIVE COSTS.-Of the amount made available under paragraph (1), the Secretary shall use not more than 3 percent for administrative expenses." SEC. 50404. TRANSFORMATIONAL ARTIFICIAL INTELLIGENCE MODELS. (a) DEFINITIONS.-In this section: (1) AMERICAN cience cloud" means a system of United States governmer cademic, and private sector programs and infrastructures u 15 USC 9461 ensuring ge No baa the mean Interizen tentative section 02 i shall- (1) mobilize National Laboratories to partner with industry sectors within the United States to curate the scientific data co thie D sormatt of e data is strue National aned, tand prepliese did maine fearing itsels, an for use in artificial 139 STAT. 154 PUBLIC LAW 119-21-JULY 4, 2025 Anoiation. Tipiration date Subtitle E-Water SEC. 50501. WATER CONVEYANCE AND SURFACE WATER STORAGE ENHANCEMENT. Contracts. Rescission. TITLE VI-COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS SEC. 60001. RESCISSION OF FUNDING FOR CLEAN HEAVY-DUTY VEHICLES. The unobligated balances of amounts made available to car ut section 132 of the Clean Air Act (42 U.S.C. 7432) are rescinde SEC. 60002. REPEAL OF GREENHOUSE GAS REDUCTION FUND. PUBLIC LAW 119-21-JULY 4, 2025 SEC. 60003. RESCISSION OF FUNDING FOR DIESEL EMISSIONS REDUC- TIONS. 139 STAT. 155 SEC. 60004. RESCISSION OF FUNDING TO ADDRESS AIR POLLUTION. The unobligated balances of amounts made available to carry ut section 60105 of Public Law 117-169 (136 Stat. 2067) are rescinded SEC. 60005. RESCISSION OF FUNDING TO ADDRESS AIR POLLUTION AT SCHOOLS. 'he unobligated balances of amounts made available to carr ut section 60106 of Public Law 117-169 (136 Stat. 2069) al rescinded. SEC. 60006. RESCISSION OF FUNDING FOR THE LOW EMISSIONS ELEC- TRICITY PROGRAM. The unobligated balances of amounts made available to carr ut section 135 of the Clean Air Act (42 U.S.C. 7435) are rescinded SEC. 60007. RESCISSION OF FUNDING FOR SECTION 211(0) OF THE CLEAN AIR ACT. The unobligated balances of amounts made available to carry ut section 60108 of Public Law 117-169 (136 Stat. 2070) ar rescinded. SEC. 60008. RESCISSION OF FUNDING FOR IMPLEMENTATION OF THE AMERICAN INNOVATION AND MANUFACTURING ACT. The on 60109d lance Daw 017-169 (d36 Stat. 20t) are rescinded. SEC. 60009. • RESCISSION OF FUNDING FOR ENFORCEMENT TECHNOLOGY AND PUBLIC INFORMATION. The unobligated balances of amounts made available to carry out section 60110 of Public Law 117-169 (136 Stat. 2071) are rescinded. SEC. 60010. RESCISSION OF FUNDING FOR GREENHOUSE GAS COR- PORATE REPORTING. The unobligated balances of amounts made available to carry out section 60111 of Public Law 117-169 (136 Stat. 2072) are rescinded. SEC. 60011. RESCISSION OF FUNDING FOR ENVIRONMENTAL PRODUCT DECLARATION ASSISTANCE. The unobligated balances of amounts made available to carry out section 60112 of Public Law 117-169 (42 U.S.C. 4321 note; 136 Stat. 2072) are rescinded. SEC. 60012. RESCISSION OF FUNDING FOR METHANE EMISSIONS AND WASTE REDUCTION INCENTIVE PROGRAM FOR PETROLEUM AND NATURAL GAS SYSTEMS. (a) RESCISSION.-The unobligated balances of amounts mad available to out subsections (a) and (b) of section 136 o the Clean Air Act (42 U.S.C. 7436) are rescinded. 139 STAT. 156 PUBLIC LAW 119-21-JULY 4, 2025 b) PERIOD.-Section 136(g) Tenan ear 203k by striking calendar year 2024 and imering SEC. 0003. RESISTON PLANS AND INTENTAN NAS ATR out section 3 or ene lean Air er 42 U.S.C. 1437) are re to care. BEC. 60014 RESO AGENCY BEEN, ANURATE, AND TIME The unobligated balances of amounts made available to carry out section 60115 of Public Law 117-169 (136 Stat. 2077) ar rescinded. SEC. 60015. RESCISSION OF FUNDING FOR LOW-EMBODIED CARBON LABELING FOR CONSTRUCTION MATERIALS. The unobligated balances of amounts made available to carry out section 60116 of Public Law 117-169 (42 U.S.C. 4321 note 136 Stat. 2077) are rescinded SEC. 60016. RESCISSION OF FUNDING FOR ENVIRONMENTAL AND CLI- MATE JUSTICE BLOCK GRANTS. The unobligated balances of amounts made available to carr ut section 138 of the Clean Air Act (42 U.S.C. 7438) are rescindec SEC. 60017. RESCISSION OF FUNDING FOR ESA RECOVERY PLANS. SEC. 60018. RESCISSION OF FUNDING FOR ENVIRONMENTAL AND CLI- MATE DATA COLLECTION. ut section 60401 o The un sigated balances of am-s made a ailable to carr rescinded. SEC. 60019. RESCISSION OF NEIGHBORHOOD ACCESS AND EQUITY GRANT PROGRAM. out see on bi or ble 23, Or ard needed able to cara. SEC. 60020. RESCISSION OF FUNDING FOR FEDERAL BUILDING ASSIST- ANCE. The unobligated balances of amounts made available to carry out section 60502 of Public Law 117-169 (136 Stat. 2083) are rescinded. SEC. 60021 REOR FEDERAL BUNDINGOR LOW CARBON MATERIALS The unobligated balances of amounts made available to carry out section 60503 of Public Law 117-169 (136 Stat. 2083) are rescinded. SEC. 60022. RESCISSION OF FUNDING FOR GSA EMERGING AND SUSTAINABLE TECHNOLOGIES. The unobligated balances of amounts made available to carry out section 60504 of Public Law 117-169 (136 Stat. 2083) are rescinded PUBLIC LAW 119-21-JULY 4, 2025 SEC. 60023. RESCISSION OF ENVIRONMENTAL REVIEW IMPLEMENTA- TION FUNDS. The unobligated balances of amounts made available to carry out section 178 of title 23, United States Code, are rescinded SEC. 60024. RESCISSION OF LOW-CARBON TRANSPORTATION MATE- RIALS GRANTS. ut section 179 of title 23 Seein bigated bae 2, United States de de, ilal Teteinded SEC. 60025. JOHN E. KENNEDY CENTER FOR THE PERFORMING ARTS. 139 STAT. 157 (b) ADMINISTRATIVe Costs.-Of the amounts made available under subsection (a), not more than 3 percent may be used fo administrative costs necessary to carry out this section. SEC. 60026. PROJECT SPONSOR OPT-IN FEES FOR ENVIRONMENTAL REVIEWS. "SEC. 112. PROJECT SPONSOR OPT-IN FEES FOR ENVIRONMENTAL 42 USC 4336f. REVIEWS. "(a) PROCESS.- subsection (b) under this section after receipt of the notice described in a res 139 STAT. 158 PUBLIC LAW 119-21-JULY 4, 2025 "(b) FEE AMOUNT.-The amount of a fee under this section shall be- TITLE VII-FINANCE Subtitle A-Tax SEC. 70001. REFERENCES TO THE INTERNAL REVENUE CODE OF 1986, ETC. (a) REFERENCES.-Except as otherwise expressly provided whenever in this title, an amendment or repeal is expressed ir 26 USC 15 note. 26 USC 1. (b) CERTAIN RULES REGARDING EFFECT OF RATE CHANGES NOT APPLICABLE.-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. CHAPTER 1-PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS SEC. 70101. EXTENSION AND ENHANCEMENT OF REDUCED RATES. ", and before January 26 USC 1 note. which any rate *subsection (f(3), bracket higher than 22 percent begins," before SEC. 70102. EXTENSION AND ENHANCEMENT OF INCREASED STANDARD DEDUCTION. ', and before January 1, 2026" in the matter craph by striking"$18,000" eh places it ap "$18,000" both places it appears in subpara PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 159 (2) by striking "$12,000" both places it appears in subpara-graphs (A)(ii) and (B)(ii) and inserting "$15,750" (3) by striking "2018" in subparagraph (B)i) and inserting "2025", and (4) by striking "2017" in subparagraph (B)(ii)(II) and inserting "2024" (c) EFFECTIVE DATE.-The amendments made by this section 26 USC 63 note. shall apply to taxable years beginning after December 31, 2024. EC. 70103. TERMINATION OF DEDUCTION FOR PERSONAL EXEMI 'IONS OTHER THAN TEMPORARY SENIOR DEDUCTIOI (a) IN By Striki con 51(0 2025 in the heading and (1) by striking inserting "BEGINNING AFTER 2017" (2) by striking", and before January 1, 2026", and (3) by adding at the end the following new subparagraph: "(C) DEDUCTION FOR SENIORS.- (ii) QUALIFIED INDIVIDUAL.-For purposes o lause (1), the term 'qualified individual' means- "(iii) LIMITATION BASED ON MODIFIED ADJUSTED GROSS INCOME.- 24(h)(7). (v) MARRIED INDIVIDUALS.-If the taxpayer is a Applicabilit married individual (within the meaning of sectic 139 STAT. 160 PUBLIC LAW 119-21-JULY 4, 2025 payer, ahd sue aragayer spilse ye a yoint he tax 26 USC 151 note. Definition. Effective dates. the Social Security Act, and (0) INFLATION ADDISTMENTS. Section such is amended to read "(i) INFLATION ADJUSTMENTS.- "(1) MAXIMUM AMOUNT OF REFUNDABLE CREDIT.-In the is of a taxa be shall be areased 1y he 51100a quat "(A) such dollar amount, multiplied by "B) the cost-of-living adjustment determined under section 1(f(3) for the calendar year in which the taxable PUBLIC LAW 119-21-JULY 4, 2025 year begins, determined by substituting '2017' for '2016' in subparagraph (A)(ii) thereof "(2) SPECIAL RULE FOR ADJUSTMENT OF CREDIT AMOUNT.- In the case of a taxable year beginning after 2025, the $2,200 amount in subsection (h)(2) shall be increased by an amount 139 STAT. 161 the next lowest multiple of $100." (d) CONFORMING AMENDMENT.-Section 24(h)(5) is amended to read as follows: MAXIMUM AMOUNT OF REFUNDABLE CREDIT.-The Applicability. this subsection." (e) OMISSION OF CORRECT SOCIAL SECURITY NUMBER TREATED 26 USC 24 note. SEC. 70105. EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME. (a) INCREASE IN TAXABLE INCOME LIMITATION PHASE-IN AMoUNTS.- is amended by striking joint return)" ($150,000 in the case of a joint return)". ($150,000 in the case of a joint return)". (b) MINIMUM DEDUCTION FOR ACTIVE QUALIFIED BUSINESS INCOME.- (1) IN GENERAL.-Subsection (i) of section 199A is amended "(i) MINIMUM DEDUCTION FOR ACTIVE QUALIFIED BUSINESS "(2) APPLICABLE TAXPAYER.-For purposes of this sub- Definitions. 139 STAT. 162 Effective date. PUBLIC LAW 119-21-JULY 4, 2025 sctive agaale ye tis at east 51, noses of the taxpayer for "(B) ACTIVE QUALIFIED TRADE OR BUSINESS.-The term acting taxpayed trade ta basie saraywith pect or business of the taxpayer in which the taxpayer materi-all INFLATONS the mn the case of tiny taxab. 26, the $400 amount in paragraph (1)( 26 USC 199A note. franch cree ha bie angra the nearest mild (2) CONFORMING AMENDMENT.-Section 199A(a) is amende i inserting "except as provided in subsection (i, befor shal apply to taxable years beginning after Decener 3.L, 2025. SEC. 70106. EXTENSION AND ENHANCEMENT OF INCREASED ESTATE AND GIFT TAX EXEMPTION AMOUNTS. (a) IN GENERAL.-Section 2010(c)(3) is amended- (1) in subparagraph (A) by striking "$5,000,000" and 1204 an marting a grading clause (1), by striking (B) in clause (ii), by striking "calendar year 2010" 26 USC 2010 note. SEC. 70107. EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNTS AND MODIFICATION OF PHASE OUT THRESHOLDS. INFLATION ADJUSTMENT.-Section (1) by striking "2018" and inserting "2018 (2026, in the case of the $1,000,000 amount in subparagraph (A)(ii)(I))", and (2) by striking "determined by substituting 'calendar yea 2017' for 'calendar year 2016' in subparagraph (A)(ii) thereof.' PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 163 "(1) 'calendar year 2017', in the case of the $109,400 amount subparagraph (A)(i)(I) and the $70,300 amount in subpara- graph (A)(i)(II), and "(2) 'calendar year 2025', in the case of the $1,000,000 amount in subparagraph (A)D". MODIFICATION PHASEOUT 55(d)(4(A)(i) is amended by striking and at the end of subclause (II), and by adding at the end the following new subclause: "(IV) by substituting '50 percent' for '25 per- cent', and" (d) EFFECTIVE DATE.-The amendments made by this section 26 USC 55 note shall apply to taxable years beginning after December 31, 2025 (a) IN GENERAL.-Section 163(h)(3)(F) is amended- (1) in clause (i)- A) by striking". and before Januarv 1. 202( 3) by redesignating subclauses (III and (IV) as suk clauses (IV) and (V), respectively, (C) by striking "subclause (III)" in subclause (V), as so redesignated, and inserting "subclause (IV)", and (D) by inserting after subclause (II) the following new subclause: "(III MORTGAGE INSURANCE PREMIUMS TREATED AS INTEREST.-Clause (iv) of subpara-graph (E) shall not apply." (2) by striking clause (it) and redesignating clauses (ili) and in Easie Are 20 Cr 2024 in tho heading and (b) EFFECTIVE DATE.-The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 70109. EXTENSION AND MODIFICATION OF LIMITATION ON CAS- UALTY LOSS DEDUCTION. (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 (1) IN GENERAL.-Subparagraph (A) of section 165(h)(5) as amended by subsection (a), is further amended by strikin 26 USC 163 note. 65(h) is amended by adding at the en subparagra STATE DECLARED DISASTER. For purposes of this Definitions. 139 STAT. 164 PUBLIC LAW 119-21-JULY 4, 2025 (or the Mayor, in the case of the District of Columbia and the Secretary causes damage of sufficient severit, of Coll, Sia, the Common eaten of desteD ric Virgin Islands 26 USC 165 note. SEC. 70110. TERMINATION OF MISCELLANEOUS ITEMIZED DEDUCTIONS OTHER THAN EDUCATOR EXPENSES. (a) IN GENERAL.-Section 67(g) is amended-- (1) by striking" ", and", and by Definition. 26 USC 67 note. SEC. 70111. LIMITATION ON TAX BENEFIT OF ITEMIZED DEDUCTIONS. * IN GENERAL. Sen toe 68 se of an ied to ral, dae allows PUBLIC LAW 119-21-JULY 4, 2025 exceeds the dollar amount at which the 37 percent rate bracket under section 1 begins with respect to the taxpayer. 139 STAT. 165 (1) GENERAL.-Section inserting "without read to section 68 and ter shall be computed" inserting "section 68 or" after "without regard to". (c) EFFECTIVE DATE.-The amendments made by this section 26 USC 68 note shall apply to taxable years beginning after December 31, 2025 SEC. 70112. EXTENSION AND MODIFICATION OF QUALIFIED TRANSPOR- TATION FRINGE BENEFITS. (a) IN GENERAL.-Section 132(f) is amended- (2) in paragraph (2) subparagraph (A), by striking by inserting (3) by striking "(other than a qualified bicycle commuting reimbursement)" in paragraph (4). (4) by striking subparagraph (F) of paragraph (5), and (5) by striking paragraph (8). (b) INFLATION ADJUSTMENT.-Clause (ii) of section 132(f)(6)(A is amended by wAs 199g" i chase and inserting RAT COORDINATION ExPENSES.-Subsection (1) of section 274 is amended- (1) by striking "BENEFITS.-" and all that follows through "No deduction" and inserting "BENEFITS.-No deduction", and (2) by striking paragraph (2). 26 USC 132 note. SEC. 70113. DEDUCTION AND EXCLUSION FOR MOVING EXPENSES. (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) ALLOWANCE OF DEDUCTION FOR MEMBERS OF THE INTEI IGENCE COMMUNITY.-Section 217(k), as amended by subsectio (a), is further amended- (1) by striking "2017.-Except in the case" and inserting 139 STAT. 166 PUBLIC LAW 119-21-JULY 4, 2025 , and before January 1, 2026" "2018 THrouGH 2025" in the heading anc i LIVAN oF SCO POr 202 in the headingand 26 USC 132 note. SEC. 70114. EXTENSION AND MODIFICATION OF LIMITATION ON WAGERING LOSSES. (a) IN GENErAL. -Section 165 is amended by striking subsection (d) and inserting the following: "(d) WAGERING LOSSES.- (1) IN GENERAL.-Fo ansactions the amount allowed see deduction for sea year- "(A) shall be equal to 90 percent of the amount of Definition. 26 USC 165 note. harvine from de une this chane eara rm 'losses from wagering transactions includes any deducti (b) BY ECTVi bareathe amendment made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 70115. EXTENSION AND ENHANCEMENT OF INCREASED LIMITATION ON CONTRIBUTIONS TO ABLE ACCOUNTS. claus i, pyrigrain 2*8) there a fer sectio pplicabilit note. section, the amendments made by this section shall apply to made by subretion a shall appsto taxable yearbendmint after December 31, 2025 SEC. 70116. EXTENSION AND ENHANCEMENT OF SAVERS CREDIT ALLOWED FOR ABLE CONTRIBUTIONS. (a) EXTENSION.- (1) IN GENERAL.-Section 25B(d)(1) is amended to read as follows: PUBLIC LAW 119-21-JULY 4, 2025 (1) IN GENERAL.-The term 'qualified retirement saving contributions' rith respect to any taxable year, th sum of- 139 STAT. 167 • Definition. employer described in section 457(e)(1)(A), and 1986 Shall be arened ad, administered as Reven Carol 26 USC258 graph were never enacted. (3) EFFECTIVE DATE.-The amendments and repeal made 26 USC 25B note. by this subsection shall apply to taxable years ending after December 31, 2025. (b) INCREASE OF CREDIT AMOUNT.- (1) IN GENERAL.-Section 25B(a) is amended by striking "$2,000" and inserting "$2,100". 2) EFFECTIVE DATE.-The amendment made by this sub- 26 USC 25B not ection shall apply to taxable years beginning after Decembe 31, 2026. SEC. 70117. EXTENSION OF ROLLOVERS FROM QUALIFIED TUITION PROGRAMS TO ABLE ACCOUNTS PERMITTED. SEC. 70118. EXTENSION OF TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN THE SINAI PENINSULA AND ENHANCEMENT TO INCLUDE ADDITIONAL AREAS. (a) TREATMENT MADe PERMANENT.-Section 11026(a) of Public Deriod'5-97 is amended by striking ", with respect to the applicable 26 USC 112 note. (b) KENYA, MALI, BURKINA FASO, AND CHAD INCLUDED AS HAZARDOUS DUTY AREAS.-Section 11026(b) of Public Law 115-97 is 139 STAT. 168 PUBLIC LAW 119-21-JULY 4, 2025 4) Shadina Faso 26 USC 112 note. SEC. 70119. EXTENSION AND MODIFICATION OF EXCLUSION FROM GROSS INCOME OF STUDENT LOANS DISCHARGED ON ACCOUNT OF DEATH OR DISABILITY. (a) IN GENERAL.-Section 108(f)(5) is amended to read as fol-lows: "(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 this subsection) would be includible in gross income for such discharge 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), "(i) pursuant to section 464(c)(1)(F) of such Act or "(iii) otherwise discharged on account of death o otal and permanent disability of the studer "(B) LOANS DISCHARGED.-A loan is described in this subparagraph if such loan is- "(i) a student loan (as defined in paragraph (2)), "(ii) a private education loan (as defined in section 140(a) of the Consumer Credit Protection Act (15 U.S.C. 1650(a)). "(C) SOCIAL SECURITY NUMBER REQUIREMENT.- "(i) IN GENERAL.-Subparagraph (A) shall not Definition. ) SOCIAL SECURITY NUMBER.-For purposes of this subparagraph, the term 'social security number has the meaning given such term in section 24(h)(7)." PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 169 (x) an omission of a correct social security numbe equired under section 108(f)(5)(C) (relating to discharge on account of death or disability)." (c) EFFECTIVE DATE.-The amendments made by this section 26 USC 108 note shall apply to discharges after December 31, 2025. SEC. 70120. LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC. (1) by striking "and before January 1, 2026", and APPLICABLE LIMITATION AMOUNT.-Section 164(b) is amended by adding at the end the following new paragraph: "(7) APPLICABLE LIMITATION AMOUNT.- "(A) IN GENERAL. -For purposes of paragraph (6), the term 'applicable limitation amount' means- "(i) in the case of any taxable year beginning in calendar year 2025, $40,000, (ii) in the case of any taxable year beginning in calendar vear 2026, $40,400 after calendare a 2006 an I the dollar amount in ettect under this subparagrap or taxable years beginning in the preceding calenda year, an) in the case of any taxable year beginning after calendar year 2029, $10,000. "B) PHASEDOWN BASED ON MODIFIED ADJUSTED GROSS INCOME.- "(i) IN GENERAL.-Except as provided in clause iii), in the case of any taxable year beginning before Definitions. ble years beginning in the preceding calenda 139 STAT. 170 PUBLIC LAW 119-21-JULY 4, 2025 26 USC 164 note. CHAPTER 2-DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF SEC. 70201. NO TAX ON TIPS. 26 USC 224. 6041(d)(3), 6041A(e)(3), 6050W(f)(2), 6051(a)(18), or reported by the taxpayer on Form 4137 (or "(b) LIMITATION.- "(1) IN GENERAL.-The amount allowed as a deductior under this section for any taxable year shall not exceed $25,000. "(2) LIMITATION BASED ON ADJUSTED GROSS INCOME.- "(A) IN GENERAL.-The amount allowable as a deduc Definition. Definitions. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 171 by the Secretary in regulations or other guidance are satis-For purposes of subparagraph (B), in the case of an individual "(e) SOCIAL SECURITY NUMBER REQUIRED.- tion of income as qualified tips, ame peed attrile eg of dad the end of par insap (3, y stri ang by adding at the end the following new paragraph: "(5) the deduction provided in section 224." required under senion 4le it stig so dry on for subparagraph: section 224(a) for th taxable year. (e) EXTENSION OF TIP CREDIT TO BEAUTY SERVICE BUSINESS.- 139 STAT. 172 PUBLIC LAW 119-21-JULY 4, 2025 (ill) Esthetic cong and air are, (iv) Body and spa treatments (2) CREDIT DETERMINED WITH RESPECT TO MINIMUM WAGE IN EFFECT -Section 45B(b)(1)(B) is amended- and (A) by striking "as in effect on January 1, 2007, and", (1) RETURNS FOR PAYMENTS MADE IN THE COURSE OF A cash tips and the occupation described in section 224(d)(1 of the person receiving such tips)" after "such gains, profits • "and" at the end of paragraph ; andleriod at the end of paragraph (2) (A) STATEMENT FURNISHED TO SECRETARY.-Section 6041A(a) is amended by inserting "(including a separat accounting of any such amounts reasonably designated a STATEMENT FURNISHED TO 6041A(e) is amended by striking "and" at the end of para (2) the dollowing new pa", grad by that have been eassuby designal, the cation of and the PUBLIC LAW 119-21-JULY 4, 2025 occupation described in section 224(d)(1) of the person receiving such tips." ReTURNS RELATING TO THIRD PARTY SETTLEMENT 139 STAT. 173 "Sec. 224. Qualified tips.". (h) PUBLISHED LIST OF OCCUPATIONS TRADITIONALLY RECEIVING 26 USC 224 note (i) WITHHOLDINg.-The Secretary of the Treasury (or the Sec. Predue date. cetary's delegate) shall modify the procedures prescribed unde section 3402(a) of the Internal Revenue Code of 1986 for taxable 2025, to take into account ther begion after December 31, 2245, totake deto coul by this Act). › be reported for periods before January 1, 2026, persons requir , file returns or statements under section 6041(a), 6041(d)(: 139 STAT. 174 PUBLIC LAW 119-21-JULY 4, 2025 SEC. 70202. NO TAX ON OVERTIME. 26 USC 225. Statements. "SEC. 225. QUALIFIED OVERTIME COMPENSATION. "(1) IN GENERAL.-The amount allowed as a deductior under this section for any taxable year shall not exceed $12,500 ($25,000 in the case of a joint return). Definition. ion under subsection (a) (alter application of paragrap 1)) shall be reduced (but not below zero) by $100 fo gross income exceeds $150,000 ($300,000 in the case of a jointS MODITED ADJUSTED CHOSS INCOME- For purposes of this paragraph, the term 'modified adjusted gross income means the adjusted gross income of the taxpayer for the Definition. Applicability. Guidance. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 175 (c) REPORTING.- (1) REQUIREMENT TO INCLUDE OVERTIME COMPENSATION ON "(19) the total amount of qualified overtime compensation (as defined in section 225(c))." (2) PAYMENTS TO PERSONS NOT TREATED AS EMPLOYEES *ompensation as defined in section 22acre qualified overtime (d) OMISSION OF CORRECT SOCIAL SECURITY NUMBER TREATED AS MATHEMATICAL, OR CTERICAT, amended by the preceding provisions of this Act, is almended by required under section 22l te scial securiy non hor qualified overtime)." 26 USC prec. 211. "Sec. 225. Qualified overtime compensation." (f WITHHOLDING.-The Secretary of the Treasury (or the Sec- prescribed under setarons 402(ate) she Interday eve pre edde or 1986 for axadee years beginning after December 31, 2025, to take into account the deduction 1 allowed under section 225 of such Code (as added Effective date. 26 USC 6041 139 STAT. 176 PUBLIC LAW 119-21-JULY 4, 2025 ccounting of amounts designated as qualified overtime compens on by any reasonable method specified by the Secretar SEC. 70203. NO TAX ON CAR LOAN INTEREST. Definitions. DEFINED:) IN GENERAL.- For purposes of this paragraph, the term 'qualified passenger vehicle loan interest 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 assenger vehicle tor personal us 11) HXCEPTIONS -Such term shall not include ar amount paid or incurred on any of the following '(I) A loan to finance fleet sales. "(II) A loan incurred for the purchase of a commercial vehicle that is not used for personal *(Ill) Any lease financing "(IV) A loan to finance the purchase of vehicle with a salvage title. "(V) A loan to finance the purchase of a vehicle intended to be used for scrap or parts. "(iii) VIN REQUIREMENT.-Interest shall not be treated as qualified passenger vehicle loan interest under this paragraph unless the taxpayer includes the vehicle identification number of the applicable passenger vehicle described in clause (i) on the return of tax for the taxable year. "(C) LIMITATIONS.- "(i) DOLLAR LIMIT.-The amount of interest taker into account by a taxpayer under subparagraph (B for any taxable year shall not exceed $10,000 "(ii) LIMITATION BASED ON MODIFIED ADJUSTE GROSS INCOME.- (I) IN GENERAL.-The amount which is other vise allowable as a deduction under subsectio (determined without regard to this clause and after the application of clause (i)) shall be reduced (but $100,000 ($200,000 in the case of a joint return (II) MODIFIED ADJUSTED GROSS INCOME.-Fo ross income' PUBLIC LAW 119-21-JULY 4, 2025 of the taxat ex fluded tax les rineme sed der 139 STAT. 177 (ill) which has at least 2 wheel: (iv) which is a car, minivan, van, sport utilit vehicle, icich tick, aten as a motor vehicle for pur-boses of title II of the Clean Air Act, and (vi) which has a gross vehicle weight rating of less than 14,000 pounds Such term shall not include any vehicle the final assembly of which did not occur within the United States. "(E) OTHER DEFINITIONS AND SPECIAL RULES.-For pur- poses of this paragraph- "(i) FINAL ÁSSEMBLY.-For purposes of subpara-caph (D), the term tinal assembly means the proce manufacturer produces a vehicle at. "(Il) TREATMENT OF REFINANCING.-Indebtedness described in subparagraph (B) shall include indebtedness that results from refinancing any indebtedness '(ill) RELATED PARTIES.-Indebtedness described in subparagraph (B) shall not include any indebtedness (c) REPORTING.- of chapter 139 STAT. 178 PUBLIC LAW 119-21-JULY 4, 2025 6050AA. RETURNS RELATING TO APPLICABLE PASSENGER VEHICLE LOAN INTEREST RECEIVED IN TRADE OR "(A) the name and address of the individual from whom the interest described in subsection (a)(2) was received "(B) the amount of such interest received for the cal ndar ye the amount of outstanding principal on the speci- "B) The ate, the, model, a of such ile identification umber of the applicable passenger vehicle which secure uch loan (or such other description of such vehicle Deadline. ame meaning as when used in such paragrap] (2) SPECIFIED PASSENGER VEHICLE LOAN.-The term 'spec • means the indebtedness descrbe i sepion 163(i With respect the indebted desere Guidance. PUBLIC LAW 119-21-JULY 4, 2025 guidance to prevent the duplicate reporting of information under this section. "(f) APPLICABILITY.-No return shall be required under this section for any period to which section 163(h)(4) does not apply." of clause (xxvii), by striking (xxviii) and inserting "or", 139 STAT. 179 relating to applicable passenger vehicle loan interest received in trade or business from individuals)." (d) CONFORMING AMENDMENTS.- (1) Section 56(e)(1)(B) is amended by striking "section 163(h)(4)" and inserting "section 163(h)(5)" (2) The table of sections for subpart B of part III of sub. chapter A of chapter 61 is amended by adding at the end the following new item: "Sec. 6050As. Fed i trade at bisto a rom he padual vehicle loan interest re-shall apply to ineb Edness Thered ader tes made 31, bi section 26 USC 56 note. SEC. 70204. TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM. (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. 26 USC prec. 530A. "SEC. 530A. TRUMP ACCOUNTS. 139 STAT. 180 PUBLIC LAW 119-21-JULY 4, 2025 ate attained the su of indived sheeedcir the alendar vear. ( and "II funded by a qualified rollover contribu- ccount meets the following requirement: "(i) No contribution will be accepted- any calendar year before the calendar year i which the account beneficiary attains age 18, i tributions (other than exempt contributions) for such calendar year in excess of the contribution limit specified in subsection (c)(2)(A). "ii) Except as provided in subsection (d), no distribution will be allowed before the first day of the calendar year in which the account beneficiary attains "(ili) No part of the account funds will be invested in any asset other than an eligible investment during means any individual- "(A) who has not attained the age of 18 before th «(C) for whom- "(i) an election is made under this subparagraph by the Secretary if the Secretary determines (based on information available to the Secretary from tax returns or otherwise) that such individual meets the requirements of subparagraphs (A) and (B) and no prior election has been made for such individual under has been made for such individual under clause (i). 3) ELIGIBLE INVESTMENT. A) IN CENERAL The term 'eligible investmer means any mutual fund or exchange traded fund which- "(i tracks the returns of a qualified index, "(il) does not use leverage, PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 181 means "i) the Standard and Poor's 500 stock market index, or i gy then is comprised of equity investments 1256(g)(7)). specie in eh, but miny ide ade an under based on. market capitalization. 4) ACCOUNT BENEFICIARY.-The term 'account beneficiar neans the individual on whose behalf the Trump account wa established. "(c) TREATMENT OF CONTRIBUTIONS.- beneficiary attains age 18 made before ne saled ar year in the ahe af an beelutary attains age 18- tims (other than exempt ongoats) for such calendar year shall not exceed $5,000. "(B) EXEMPT CONTRIBUTION.-For purposes of this paragraph, the term 'exempt contribution' means- "(C) COST-OF-LIVING ADJUSTMENT.- taxable year ening biore de tale are ain at chae calendar year in which the "(d) DISTRIBUTIONS.- 139 STAT. 182 PUBLIC LAW 119-21-JULY 4, 2025 the term 'qualified ABLE rollovel contribution his seston, ametergic aid during e an ABLE account (as defined in section first day of the calendar year in which the account beneficiary interest age 1, ay acon acquires the account beneficiary. as of the date of death, and '(C) an amount equal to the fair market value of th assets (reduced by the anyestment in the contract) in suck PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 183 rump account from which the payment is mad "(1) IN GENERAL. The term 'qualified general contribution' means any contribution which_ (A) is made by the Secretary pursuant to a genera. funding contribution, Big he de to fed Tass of account beneficiaries spec fied in the general funding contribution, and C) is in an amount which is equal to the ratio of i) the amount of such general funding contrib goatiot o sumber of acoust bensteinrio in such funding Contribution mens antrution wich term general "(A) is made by- "(i) an entity described in section 170(c)(1) (other shadvision thered or an Indian tribal government, "(3) QUALIFIED CLASS.- (A) IN GENERAL.-The term 'qualified class' means any of the following: 139 STAT. 184 PUBLIC LAW 119-21-JULY 4, 2025 of the trustee. ) The usts imposed by the feet othe account or the account beneficiary. "(h) OTHER SPECIAL RULES AND COORDINATION WITH INDI age ontar yearn enemy he acunt benchiany seine "(2) CUSTODIAL ACCOUNTS.-In the case of a Trump account, ning before the first day of the calendar year in which the account beneficiary attains age 18, a contribution to a Trump ccount shall not be taken into account in applying any con ribution limit to any individual retirement plan other tha Trump account '(4) DISTRIBUTIONS.-Section 408(d)(2) shall be applie separately with respect to Trump Accounts and other individua retirement plans "(5) EXCESS CONTRIBUTIONS.-For purposes of applying sec. the account for the calendar year in which taxable year begins exceeds the amount permitted to be contributed to the account under subsection (c)(2), anc "(B) the amount determined under this paragraph fo (i) REPORTS.- (1) IN GENERAL.-The trustee of a Trump account sha nake such reports regarding such account to the Secretar nd to the beneficiary of the account at such time and i such manner as may be required by the Secretary. Such reports shall include information with respect to- "(A) contributions (including the amount and source of any contribution in excess of $25 made from a persor PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 185 parent dier buts indiang toutone which the quality ne inveren in he once hith respect to shall include "(A) the name of the account benchichadress, and social security number "(B) the name and address of such trustee, "(C) the account number, "(D) the routing number of the trustee, and "(E) such other information as the Secretary may require. "(3) PERIOD OF REPORTING.-This subsection shall not apply to any period after the calendar year in which the beneficiary attains age 17." (2) QUALIFIED ABLE ROLLOVER CONTRIBUTIONS EXEMPT FROM ABLE CONTRIBUTION LIMITATION.- PROHIBITION ON EXCESS CONTRIBUTIONS.-The second sentence of inserting in a qualified ABLE rollover contribution described in sec- (C) CONFORMING contribution 530A(d)(4)(B)" after "other than contributions under section "PART IX-TRUMP ACCOUNTS". 139 STAT. 186 26 USC 128. PUBLIC LAW 119-21-JULY 4, 2025 "SEC. 128. EMPLOYER CONTRIBUTIONS TO TRUMP ACCOUNTS. "(1) IN GENERAL.-The amount which may be excluded under section (a) with respect to any employee shall not Effective date. determined under section 1(f)(3) for the calendar year in which thereof. "B) ROUNDING.-If any increase determined under sulpare granded to she motile of pleas ), such increasi 26 USC prec. 101 26 USC 139J. 26 USC prec. 101. (c) CERTAIN CONTRIBUTIONS EXCLUDED FROM GROSS INCOME.- (1) IN GENERAL.-Part III of subchapter B of chapter 1 se amended by inserting before section 140 the following new "SEC. 139J. CERTAIN CONTRIBUTIONS TO TRUMP ACCOUNTS. of the account beneficiary. "(b) DEFINITIONS.-Ăny term used in this section which is used in section 530A shall have the meaning given such term under 2) CLERICAL AMENDMENT.-The table of sections for pa II of subchapter B is amended by inserting before the ite relating to section 140 the following new item: "Sec. 139J. Certain contributions to Trump accounts.". (d) TRUMP AcCoUNTS CONTRIBUTION PILOT PROGRAM.- (1) IN GENERAL.-Subchapter B of chapter 65 is amende by adding at the end the following new section PUBLIC LAW 119-21-JULY 4, 2025 "SEC. 6434. TRUMP ACCOUNTS CONTRIBUTION PILOT PROGRAM. (a) IN GENERAL.-In the case of an individual who makes an election under this section with respect to an eligible child 139 STAT. 187 26 USC 6434. 'eligible child means a aliging see of hideed in settion Defin "(1) who is born after December 31, 2024, and before January 1, 2029, "(2) with respect to whom no prior election has been made under this section by such individual or any other individual, and "(3) who is a United States citizen. "(d) ELECTION.-An election under this section shall be made at such time and in such manner as the Secretary shall provide. "(e) SOCIAL SECURITY NUMBER REQUIRED. (1) IN GENERAL. -This section shall not apply to any tax ayer unless such individual includes with the election mad under this section the social security number of the eligible paragraph (1), by substituting graph (B) thereof. "(f) EXCEPTION FROM REDUCTION OR OFFSET.-Any payment made to any individual under this section shall not be- c), (d), (e), or (f) of section d), sub ect to or setion 6402 or any sin tar absentio 139 STAT. 188 26 USC 6659. PUBLIC LAW 119-21-JULY 4, 2025 "SEC. 6659. IMPROPER CLAIM FOR TRUMP ACCOUNT CONTRIBUTION 26 USC prec. 6411. "Sec. 6434. Trump accounts contribution pilot program.". 26 USC prec. 6651. 26 USC 128 note. Expiration date. "Sec. 6659. Improper claim for Trump account contribution pilot program credit.? (e) EFFECTIVE DATE.-The amendments made by this sectio Applicability. CHAPTER 3-ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS Subchapter A Posting Domess Invesin Tax Reform and SEC. 70301. FULL EXPENSING FOR CERTAIN BUSINESS PROPERTY. (a) MADE PERMANENT.- PUBLIC LAW 119-21-JULY 4, 2025 (2) PROPERTY WITH LONGER PRODUCTION PERIODS.-Section 168(k)(2)(B) is amended- lauses (II), (III), and (IV), respectively, and (B) by striking clause (ii) and redesignating clauses 139 STAT. 189 A) Section 168(k)(2)(A)(ii) is amended by strikin 'clause (ii) of subparagraph (E)" and inserting "clause (i (C) Section "subparagraph (B)(iii)" and inserting (b) 100 PERCENT EXPENSING.- (1) IN GENERAL.-Section 168(k) is amended- (A) in paragraph (1)(A), by striking "the applicable ercentage" and inserting "100 percent" and B) by striking paragraphs (6) and (8) (2) CERTAIN PLANTS.- by strik gethe applicable percent g6 and inserting m0 ped Time period. 26 USC 168 note 139 STAT. 190 PUBLIC LAW 119-21-JULY 4, 2025 26 USC 174A. for such acquisition. SEC. 70302. FULL EXPENSING OF DOMESTIC RESEARCH AND EXPERI- MENTAL EXPENDITURES. (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. Definition. Time period. Deadline. Approval. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 191 or incurred during any taxable year before the taxable year for which the taxpayer makes the election. or experimental expenditure." (b) COORDINATION WITH CERTAIN OTHER PROVISIONS.- EXPENSES.-Section (A) in subsection (a)- ental expenditures which are attributable to foreig (i) by striking "specified research or experimental xpenditures" and inserting "foreign research or experi nental expenditures (il) by inserting "or reduction to amount realized" after no deduction (2) RESEARCH CREDIT.- (A) Section 41(d)(1)(A) is amended to read as follows: as domestic he search t experimental expend are rinded section 174A," (B) Section 280C(c)(1) is amended to read as follows: 139 STAT. 192 Reduction. PUBLIC LAW 119-21-JULY 4, 2025 by striking experimental research or experimental expenditures in section 174A(a)", anc (B) in subparagraph (C), by inserting "or 174A(a)" aftel (4) OPTIONAL 10-YEAR WRITEOFF.-Section 59(e)(2)(B) is amended by striking "section 174(a) (relating to research and "section 174A(a) is amended by striking "174(a)" and inserting "174A(a)" (6) START-UP EXPENDITURES.-Section 195(c)(1) is amended by striking "or 174" in the last sentence and inserting "174, (7) CAPITAL EXPENDITURES (A) Section 263(a)(1)(B) is amended by inserting "or 174A" after "174" (B) Section 263A(c)(2) is amended by inserting "or 174A" after "174" tion 543(d)(4)(A)(i) is amended by inserting "174A," after "174,". (A) by striking "research and experimental expendi ures within the meaning of section 174" in the first sen foreign research or experimental expeditudes wirtin the mean gessedon 174 oredomesta research or experimental expenditures within the meaning of section 174A", and (B) in the last sentence- (i) 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 (ii) by striking "such subsection" and inserting "such section (as the case may be)" (10) BASIS ADJUSTMENT.-Section 1016(a)(14) is amended tures under section 174 or domestic research or experimental expenditures under section 174A". PUBLIC LAW 119-21-JULY 4, 2025 (c) CHANGE IN METHOD OF ACCoUNTING.- 139 STAT. 193 (A) such change shall be treated as initiated by the oegins atter As Ser Decenber 31, 2024, se of a da aber the hich of the enactment of this Act- (A) paragraph (1)(C) shall not apply, and B) the change in method of accounting under para raph (1) shall be applied on a modified cut-off basi tures (as defined in section 174A(b) of such Code (as added 26 USC prec. 161. item relating to section 174 the following new item: "Sec. 174A. Domestic research or experimental expenditures.". (e) EFFECTIVE DATE.- (2) TREATMENT OF FOREIGN RESEARCH OR EXPERIMENTAL 139 STAT. 194 PUBLIC LAW 119-21-JULY 4, 2025 (F) TRANSITION RULES. 2021" for Deadline. Definition. Effective date. Time period. Time periods. JANUARY 1, 2025.- (A) IN GENERAL.-In the case of any domestic research account, a tax leeret any remaining unamortied amount with respect to such expenditures in the first taxable year beginning after December 31, 2024, or PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 195 SEC. 70303. MODIFICATION OF LIMITATION ON BUSINESS INTEREST. "in the a Getabe year begins before Mandady 1, boling. b) FLOOR PLAN FINANCING APPLICABLE TO CERTAIN TRAILEr ND CAMPERS.-Section 163G)(9)(C) is amended by adding at tr end the following new flush sentence: 26 USC 163 note. scribe such rules as SEC. 70304. EXTENSION AND ENHANCEMENT OF PAID FAMILY AND MEDICAL LEAVE CREDIT. (a) IN GENERAL. -Section 45S is amended- (1) in subsection (a)- (A) by striking paragraph (1) and inserting the fol- 139 STAT. 196 PUBLIC LAW 119-21-JULY 4, 2025 Definition. year or more" B) in paragraph (2) 1) bv inserting ", as determined on an annualized bassa tpo, ata for part-time employees)," after "com- (ii) by striking the period at the end and inserting " by, ading at the end the folloving: "(3) is customarily employed for not less than 20 hours PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 197 26 USC 45S note. SEC. 70305. EXCEPTIONS FROM LIMITATIONS ON DEDUCTION FOR BUSINESS MEALS. MEAlS Section 27 0, added by Petion eetion oF Bi NaSS 15-97, is amended by striking "No deduction" and inserting "Excer n the case of an expense described in subsection (e)(8) or (n)(2)(C no deduction" (b) MEALS PROVIDED ON CERTAIN FISHING BOATS AND AT CER TAIN FISH PROCESSING FACILITIES NOT SUBJECT TO 50 PERCEN or 1986 is ended 274st of the Ite end evenue Code f 1986 is amended b and by adding at the end the following new clause (II) at a facility for the processing of fis or commercial use or consumption which- "(aa) is located in the United States north of 50 degrees north latitude, and "(bb) is not located in a metropolitar statistical area (within the meaning of sectio 143(k)(2)(B)), or" shall aly to a Dots pat or amended ate ee by this, ion. EC. 70306. INCREASED DOLLAR LIMITATIONS FOR EXPENSING O 'ERTAIN DEPRECIABLE BUSINESS ASSETS (a) IN GENERAL.-Section 179(b) is amended- "$2,500,00 paragraph (1), by striking "$1,000,000" and inserting (2) in paragraph (2), by striking "$2,500,000" and inserting CONFORMING AMENDMENTS.-Section 179(b)(6)(A) amended- in paragra instand 2) after case of case dollary table 26 USC 274 note. 2016, and 139 STAT. 198 26 USC 179 note. PUBLIC LAW 119-21-JULY 4, 2025 "(II) in the case of the amount in paragraph 'calendar year 2017' for 'calendar year shall apply to property placed in servie in ta ade years iegning after December 31, 2024 SEC. 70307. SPRODUCTION PROPERTY ALLOWANCE FOR QUALIFIED (a) IN GENERAL.-Section 168 is amended by adding at the nd the following new subsection '(n) SPECIAL ALLOWANCE FOR QUALIFIED PRODUCTION PROF ERTY.- Reduction. Definition. on a inted base of the dutied production propery. "(B) the adjusted basis of the qualified production prop erty shall be reduced by the amount of such deductior before computing the amount otherwise allowable as depreciation deduction under this chapter for such taxable year and any subsequent taxable yea (2) QUALIFIED PRODUCTION PROPERTY.-For purposes o "(A) IN GENERAL. -The term 'qualified production property means that portion of any nonresidential real prop- "(i) to which this section applies, "(ii) which is used by the taxpayer as an integral part of a quaich id producin saice in the United States r any possession of the United State (Iv) the original use of which commences wit the taxp the construction of which begins after January 19, 2025, and before January 1, 2029, "(vi) which is designated by the taxpayer in the election made under this subsection, and "(vii) which is placed in service before January Time period. taxpayer as part of a qualified production activity. "B) SPECIAL RULE FOR CERTAIN PROPERTY NOT PRE VIOUSLY USED IN QUALIFIED PRODUCTION ACTIVITIES.- "(i) IN GENERAL.- In the case of property acquired by the taxpayer during the period described in subpara-graph (A)(v), the requirements of clauses (iv) and (v) of subparagraph (A) shall be treated as satisfied if- "(I) such property was not used in a qualified production activity (determined without regard to the second sentence of subparagraph (D)) by any PUBLIC LAW 119-21-JULY 4, 2025 on a such property was no used ay the tak 139 STAT. 199 "C) EXCLUSION OF OFFICE SPACE, ring, br • QUALIFIED PRODUCTION qualified production activity means the manufacturing roduction, or refining of a qualified product. The activitie Definition. of the ProdumoNsingte Perduct. "production' shall not include activities other than agricultural production an‹ Applicability. (A)(iv), rules similar to the rules of subsection (k)(2)(E)(iii) shall apply. Determination. 139 STAT. 200 PUBLIC LAW 119-21-JULY 4, 2025 "(A) OTHER SPECIAL DEPRECIATION ALLOWANCES.-For purposes of subsections (k)(7), (1)(3)(D), and (m)(2)(B)(iii)- "(i) qualified production property shall be treater as a separate class of property, ano "(i) the taxpayer shall be treated as having made an election under such subsections with respect to Applicability. Time period. Applicability. d in paragraph (2)(A)(ii) and is used b "(A) section 1245 shall be applied- Adjustment. aph (B) ot section 1245(a)(1) With respect to su sposition as being not less than the amount describ in subparagraph (A) of such section, an "(B) the basis of the taxpayer in such property, an the taxpayer's allowance for depreciation with respect t such property, shall be appropriately adjusted to take int for any taxable year shall- '(i) specify the nonresidential real property subjec Guidance by this chapter for the taxable year. Such election shall be made in such manner as the Sec section, and any specification contained in any such elec-tion, may not be revoked except with the consent of the Secretary (and the Secretary shall provide such consent nly in extraordinary circumstances (7) REGULATIONS.-The Secretary shall issue such regula to ca vy otheidance a of this subsecess, in cuding regiate tions or other guidance- oroviding rules for regarding what constitute ubstantial transformation of property which are consisten with guidance provided under section 954(d), and PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 201 by a transferee at the end the folloween ed paragrapon property casened in "(G) any section 168(n)(2))? shall apply to property I Bly to roperty Thed in semice amere he date of tine 26 USC 168 note. enactment of this Act SEC. 70308. ENHANCEMENT OF ADVANCED MANUFACTURING INVEST- MENT CREDIT. (a) IN GENERAL.-Section 48D(a) is amended by striking "25 percent" and inserting "35 percent". (b) EFFECTIVE DATE.-The shal apply to property paCed in mende ate ree by th 31, 2025. SEC. 70309. SPACEPORTS ARE TREATED LIKE AIRPORTS UNDER EXEMPT FACILITY BOND RULES. (a) IN GeNErAL.-Section 142(a)(1) is amended to read as fol-lows: "(1) airports and spaceports," (b) TREATMENT OF GROUND LEASES.-Section 142(b)(1) is amended by adding at the end the following new subparagrap! (C) SPECIAL RULE FOR SPACEPORT GROUND LEASES.- For purposes adding at the end the following new subsection: "(p) SPACEPORT.- "(1) IN GENERAL. -For purposes of subsection (a)(1), the term 'spaceport means any facility located at or in close prox. "(D) transferring crew, spaceflight participants, or 'spacecraft' means a 139 STAT. 202 PUBLIC LAW 119-21-JULY 4, 2025 agency or instrumentality thereof) in 26 USC 142 note. Subchapter B-Permanent Aornica-first International Tax PART I-FOREIGN TAX CREDIT SEC. 70311. MODIFICATIONS RELATED TO FOREIGN TAX CREDIT LIMITATION. "(C) any other deduction to such income only if such deduction is directly allocable to such income. (1) Section 904(d)(2)(H)(i) is amended by striking "para-graph (1)(B)" and inserting "paragraph (1)(D)". PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 203 (2) Section 904(d)(4)(C)(ii) is amended by striking "para-graph (1)(A)" and inserting "paragraph (1)(C)" (3) Section 951A(f)(1)(A) is amended by striking "904(h)(1)" and inserting "904(h)". shall apply to tax Dle yeaTh beamed ate Dee by thi, 2bion 28 US 0 note. SEC. 70312. MODIFICATIONS TO DETERMINATION OF DEEMED PAID CREDIT FOR TAXES PROPERLY ATTRIBUTABLE TO TESTED INCOME. (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 striking "subsections (a), (b), and (d)" and inserting "subsections (a) and (d)", and (b) DISALTOWANGE OF FORBEN TAX CREDIT WITH SPECT T° ISTRIBUTIONS OF PREVIOUSLY TAXED NET CFC TESTED INCOME.-ection 960(d) is amended by adding at the end the followin new paragraph: (4) DISALLOWANCE OF FOREIGN TAX CREDIT WITH RESPEC O DISTRIBUTIONS OF PREVIOUSLY TAXED NET CFC TESTE (c) EFFECTIVE DATES.- (a) shall apply to ta. Tie years egins mader Because in, 26 USC 78 note. after June 28, 2025. SEC. 70313. SOURCING CERTAIN INCOME FROM THE SALE OF INVENTORY PRODUCED IN THE UNITED STATES. (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 BRANCHES.-For purposes of this section, if a United States person maintains an office od they fixed place of business in a foreign senton under to the rules 364(c)(5)), the portion of income which- '(A) is from the sale or exchange outside the United States of inventory property (within the meaning of section 865(i)(1))- "(i) which is produced in the United States "(ii) which is for use outside the United States, and 139 STAT. 204 PUBLIC LAW 119-21-JULY 4, 2025 "(iii) to which the third sentence of section 863(b) 26 USC 904 note. PART II-FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME SEC. 70321. MODIFICATION OF DEDUCTION FOR FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME. 26 USC 250 note. "50 percent" in paragraph (1)(B) and shall a Bly to a De years besmend enter Dece hy thil, 20io. SEC. 70322. DETERMINATION OF DEDUCTION ELIGIBLE INCOME. (a) SALES OR OTHER DISPOSITIONS OF CERTAIN PROPERTY.- (1) IN GENERAL.-Section 250(b)(3)(A)(i) is amended- (B) by silkin"anoeat the end end ola subela. "over" at the end of subclause (VI and inserting "and", and (C) by adding at the end the following new subclause "(VII) except as otherwise provided by the Sec retary, any income and gain from the sale or other disposition (including pursuant to the deemed sale or other deemed disposition or a transaction sub- 26 USC 250 note. Code of 1986) occurring after June 16, 2025. (b) EXPENSE APPORTIONMENT LIMITED TO PROPERLY ALLOCABLE EXPENSES.- PUBLIC LAW 119-21-JULY 4, 2025 (1) IN GENERAL. -Section 250(b)(3)(A)(ii) is amended to read as follows: 139 STAT. 205 30, 23 al apty o able year begin being so a ma. SEC. 70323. RULES RELATED TO DEEMED INTANGIBLE INCOME. (a) TAXATION OF NET CFC TESTED INCOME.- 'global int anne low Saced inse in mended betting tested income (2) REPEAL OF TAX-FREE DEEMED RETURN ON FOREIGN subsections (b), (c), and (d), respectively. (3) CONFORMING AMENDMENTS.- tested income" amended by sections for part VII of subchapter B of chapter 1 of such Code is amended by striking global intangible low-taxec income" and inserting "net CFC tested income" (B) Section 951A(c)(1), as redesignated by paragraph (2), is amended by striking "subsections (b), (c)(1)(A), and (c)(1)(B)" and inserting "subsections (b)(1)(A) and (b)(1)(B)" (C) Section 951A(d), as redesignated by paragraph (2), is amended- each place t appears an in tasgible one cedinete" 26 USC prec. 241. (b) DEDUCTION INCOME.- 139 STAT. 206 PUBLIC LAW 119-21-JULY 4, 2025 • striking "INTANGIBLE" in the heading 26 USC prec. 241. 26 USC 172 note. PART III-BASE EROSION MINIMUM TAX SEC. 70331. EXTENSION AND MODIFICATION OF BASE EROSION MIN- IMUM TAX AMOUNT. (a) IN By striki Sectionerent in mended (1) and inserting (1) by striking (1) Section 59A(b)(2)(B)(ii), as redesignated by subsection (a)(2), is amended by striking "registered securities dealer" and inserting "securities dealer registered". PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 207 (A) by striking "subsection (g)" and inserting "sub- section (h)", and (B) by striking "subsection (g)(3)" and inserting "sub-shall apply to taxable years begining after December 31, 2025. PART IV-BUSINESS INTEREST LIMITATION EC. 70341. COORDINATION OF BUSINESS INTEREST LIMITATION WIT NTEREST CAPITALIZATION PROVISIONS a) IN GENERAL.-Section 163(g) is amended by redesignatin aragraphs (10) and (11) as paragraphs (11) and (12) and b inserting after paragraph (9) the following (10) COORDINATION WITH INTEREST CAPITALIZATION PROVI SIONS.- Applicability. taxpayer would interest or capitalize such business interest under an of busines interest wed ch would he erwigate ampitat-the agregate amount of bifiness interest which wed t be deducted. or "i) is required to be charged to capital account, "(ii) may be deducted or charged to capital account.". 139 STAT. 208 PUBLIC LAW 119-21-JULY 4, 2025 Guidance. Determination. 26 USC 163 note. (d) EFFECTIVE DATE.-The amendments made by this sectior shall apply to taxable years beginning after December 31, 2025. SEC. 70342. DEFINITION OF ADJUSTED TAXABLE INCOME FOR BUSI- NESS INTEREST LIMITATION. (a) IN GENERAL.-Subparagraph (A) of section 163(j)(8) is amended- 26 USC 163 note. ou set and and 50(a1 by reason (b) EFFECTIVE DATE.-The amendments made by this section shall apply to taxable years beginning after December 31, 2025. PART V-OTHER INTERNATIONAL TAX REFORMS SEC. 70351. PERMANENT EXTENSION OF LOOK-THRU RULE FOR RELATED CONTROLLED FOREIGN CORPORATIONS. (a) IN GENERAL.-Section 954(c)(6)(C) is amended by striking "and before January 1, 2026," 26 USC 954 note. SEC. 70352. REPEAL OF ELECTION FOR 1-MONTH DEFERRAL IN DETER MINATION OF TAXABLE YEAR OF SPECIFIED FOREIGN CORPORATIONS. 26 USC 898 note. Effective date. PUBLIC LAW 119-21-JULY 4, 2025 (A) such change shall be treated as initiated by such 139 STAT. 209 (2) SECRETARY.-For purposes of this subsection, the term Definition "Sary symans the Secretary of the Treasury or the Sec. SEC. 70353. RESTORATION OF LIMITATION ON DOWNWARD ATTRIBU- TION OF STOCK OWNERSHIP IN APPLYING CONSTRUCTIVE OWNERSHIP RULES. (a) IN GENERAL.-Section 958(b) is amended- (1) by inserting after paragraph (3) the following: United States person." (2) by striking "Paragraph (1)" in the last sentence and inserting "Paragraphs (1) and"(4)" (b) FOREIGN CONTROLLED UNITED STATES SHAREHOLDERS.-Subpart " ot part I!! of subchapter N of chapter 1 is amended by inserting after section 951A the following new section: "SEC. 951B. AMOUNTS INCLUDED IN GROSS INCOME OF FOREIGN CON. TROLLED UNITED STATES SHAREHOLDERS. 26 USC BIB. "(a) IN GENERAL.-In the case of any foreign controlled United Applicability. without regard to this section)- shareholder for United States carrolld Unind Sta it appears therein, and (A) by treating each reference to 'United States share older' in such section as including a reference to sucl i h resper to any foreigned oratos, ate 139 STAT. 210 PUBLIC LAW 119-21-JULY 4, 2025 Guidance. 26 USC prec. 951. 26 USC 951B note. 26 USC 951B note. mer to taka be year or amend ments mans begining atio 26 USC 951B note. SEC. 70354. MODIFICATIONS TO PRO RATA SHARE RULES. 1o me A DEMEN. Subecion 2) of action 951 is amended PUBLIC LAW 119-21-JULY 4, 2025 "(1) IN GENERAL.-If a foreign corporation is a controlle oreign corporation at any time during a taxable year of th foreign corporation (in this subsection referred to as the 'CFC 139 STAT. 211 of such income which is attributable to- of section 958(a)) such stock, "(i) such shareholder was a United States share-sharehode i holder of such corporation, and "(il) such corporation was a controlled foreign cor- foreign REGULAR AUTHORE Yee L TESTED INCOME.-Section 951A(b), as redesignated | section 70323(a)(2), is amended- A) in p states share inder; th such taxable year of such United each B) table vear or such contrete fo "det comped fon controlled foreign corporation vhich ends in or with such taxable vear of such Unite States shareholder)". 139 STAT. 212 PUBLIC LAW 119-21-JULY 4, 2025 (2) PRO RATA SHARE.-Section 951A(c), as redesignated by section 70323(a)(2), is amended- 26 USC 951 note. oses ot applying section 951(a)(2)(B) of the Internal Revenu ode of 1986 (as in effect before the amendments made l this section) if- (A) such dividend- (i) was paid (or deemed paid) on or before June 28, 2025, during the taxable year of such controlled foreign corporation which includes such date and the shareholder described 951(a)(1) of such Code (as so in effect) did not own (within the meaning of section 958(a) of such Code the stock of such controlled foreign corporation during of such taxable year on or before June CHAPTER 4_INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES Subchapter A-Permanent Investments in Families and Children SEC. 70401. ENHANCEMENT OF EMPLOYER-PROVIDED CHILD CARE PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 213 in to an an oil mal bush ore 000180,000 2) INFLATION ADJUSTMENT.-In the case of any taxable Effective dat rear beginning after 2026, the $500,000 and $600,000 amount in paragraph (1) shall each be increased by an amount equal (B) the cost-of-living adjustment determined unde ection 1(f(3) for the calendar year in which the taxabl (c) ELIGIBLE SMALL BUSINESS.-Section 45F(c) is amended by "(4) ELIGIBLE SMALL BUSINESS.-The term 'eligible small Definition. business' means a business that meets the gross receipts test of section 448(c), determined- in paragraph b) thereot 5 taxable-year for '3 taxable-year" "B) by substituting '5-year' for '3-year' in paragraph (3)(A) thereof." (d) CREDIT ALLOWED FOR THIRD-PARTY INTERMEDIARIES.-Sec tiọn 45F(c)(1)(A)(iii) is amended by inserting." or under a contract with an intermediate entity that contracts with one or more quali ied child care facilities to provide such child care services" befor e) TREATMENT OF JOINTLY OWNED OR OPERATED CHILD CAR 'ACILITY.-Section 45F(c)(2) is amended by adding at the end th following new subparagraph: TREATMENT OF JOINTLY OWNED OR OPERATED CHILD CARE FACILITY.-A facility shall not fail to be treated adding at the end the following new subsection: end the Allowing new out the purposes of this section, 26 USC 45F note. shall apply to amounts paid or incurred after December 31, 2025. SEC. 70402. ENHANCEMENT OF ADOPTION CREDIT. (a) IN GENERAL.-Section 23(a) is amended by adding at the end the following new paragraph: "(4) PORTION OF CREDIT REFUNDABLE.-So much of the redit allowed under paragraph (1) as does not excee $5,000 shall be treated as a credit allower under subpart C and not as a credit allowed under this subpart." (b) ADJUSTMENTS FOR INFLATION.-Section 23(h) is amended to read as follows: "(h) ADJUSTMENTS FOR INFLATION.- "(1) IN GENERAL.-In the case of a taxable year beginning Effective date. after December 31, 2002, each of the dollar amounts in para graphs (3) and (4) of subsection (a) and paragraphs (1) and 139 STAT. 214 Determination. PUBLIC LAW 119-21-JULY 4, 2025 (2)(A)(i) of subsection (b) shall be increased by an amount "(A) such dollar amount, multiplied by "(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable determined by substituting 'calendar yea 2001 for a lenderm yed 201 sit sting ralendar yai Applicability. "(A) by substituting '2025' for '2002' in the matter preceding subparagraph (A), anc "(B) by substituting 'calendar year 2024' for 'calenda year 2001' in subparagraph (B) thereof.". (C) EXCLUSION OF REFUNDABLE PORTION OF CREDIT FROM CARRYFORWARD.-Section 23(c)(1) is amended by striking "credit 26 USC 23 note. SEC. 70403. RECOGNIZING INDIAN TRIBAL GOVERNMENTS FOR PUR- POSES OF DETERMINING WHETHER A CHILD HAS SPECIAL NEEDS FOR PURPOSES OF THE ADOPTION CREDIT. armen are a a y mering or Indian tribal 26 USC 23 note. EC. 70404. ENHANCEMENT OF THE DEPENDENT CARE ASSISTANC ROGRAI (a) IN GENERAL.-Section 129(a)(2)(A) is amended by striking 26 USC 129 note. SEC. 70405. ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT. (a) IN GeNErAL.-Paragraph (2) of section 21(a) is amended "(A) reduced (but not below 35 percent) by 1 percentage 1 percentage point for each $2,000 ($4,000 in the case of à joint return) or fraction thereof by which the taxpayer's PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 215 adjusted gross income for the taxable year exceeds $75,000 ($150,000 in the case of a joint return). (b) EFFECTIVE DATE.-The amendment made by this section 26 USC 21 note shall apply to taxable years beginning after December 31, 2025 Subchapter B-Permanent Investments in Students and Reforms to Tax-exempt Institutions SEC. 70411. TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO SCHOLARSHIP GRANTING ORGANIZATIONS. (a) ALLOWANCE OF CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO SCHOLARSHIP GRANTING ORGANIZATIONS.- (1) IN GENERAL.-Subpart A of part IV of subchapter A of chapter 1 is amended by inserting after section 25E the following new section: "SEC. 25F. QUALIFIED ELEMENTARY AND SECONDARY EDUCATION 26 USC 25F. SCHOLARSHIPS. by the taxpayer during the taxable year. "(b) LIMITATIONS.- made by the taxpayer during the taxable year. "(2) ELIGIBLE STUDENT.-The term 'eligible student' means 139 STAT. 216 PUBLIC LAW 119-21-JULY 4, 2025 "(5) SCHOLARSHIP GRANTING ORGANIZATION.-The term 'scholarship waiting organization' means any organization- "(i) is described in section 501(c)(3) and exempt from tax under section 501(a), and tributons with go ah "(ii) is not a private foundation, "(B) which prevents the co-mingling of qualified con- "(D) which is included on the list submitted for the applicable covered State under subsection (g) for the applicable year. "(d) REQUIREMENTS FOR SCHOLARSHIP GRANTING ORGANIZA- TIONS.- "(1) IN GENERAL. -An organization meets the requirements of this subsection if- more students who do not all attend the same school, "(B) such organization spends not less than 90 percent of the income of the organization on scholarships for eligible students with a priority for- "(i) students awarded a scholarship the previous school art,er application of clause (i), any eligible students who have a sibling who was awarded a scholarship from such organization "(E) such organization does not earmark or set asid contributions for scholarships on behalf of any particular student, and "(F) such organization- "(i) verifies the annual household income and family size of eligible students who apply for scholar ships to ensure such students meet the requirement of subsection (c)(2)(A), and "(ii) limits the awarding of scholarships to eligible students who are a member of a household for which the income does not exceed the amount established under subsection (c)(2)(A). "(2) PROHIBITION ON SELF-DEALING.- "(A) IN GENERAL.-A scholarship granting organization to rules similar to the rules of section 4946 "(e) DENIAL OF DOUBLE BENEFIT.-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."(F) CARRYFORWARD OF UNUSED CREDIT.- PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 217 (a) for any taxable "(g) STATE LIST OF SCHOLARSHIP GRANTING ORGANIZATIONS.- authority to perform this function. tions or other guidance- "(1) providing for enforcement of the requirements under subsections (d) and (g), and for purposes of spen is einde pine or ments of to section.. (2) CONFORMING AMENDMENTS.- 25D" and inserting "25D, and 25F". 26 USC prec. 21. "Sec. 25F. Qualified elementary and secondary education scholarships.". ELIGIBLE STUDENTS.- SEC. 139K. SCHOLARSHIPS FOR QUALIFIED ELEMENTARY OR SE NDARY EDUCATION EXPENSES OF ELIGIBLE STUDENT "(a) IN GENERAT.-In the case of an individual, gross incom provided to such individual or an 26 USC 139K. 139 STAT. 218 PUBLIC LAW 119-21-JULY 4, 2025 26 USC prec. 101. 26 USC 25 note. "Sec. 1397K. Sehgare sips for gualified elementary or secondary education expenses (c) EFFECTIVE DATE.- (1) IN GENERAL.-Except as otherwise provided in this sub (2) EXCLUSION FROM GROSS INCOME.-The amendment 6, in taxable years ending after such date SEC. 70412. EXCLUSION FOR EMPLOYER PAYMENTS OF STUDENT LOANS. (1) by redesignating subsection (d) as subsection (e), an (2) by inserting after subsection (c) the following new suk sEd INFLATION ADJUSTMENT. - Effective date. Determination. 26 USC 127 note. "(A) such dollar amount, multiplied by "(B) the cost-of-living adjustment determined under • by substituting calendar year th ROUNDING. If any increase under paragraph (1) is nearest midle of 550. such increase shall be rounded to the (c) EFFECTIVE DATE.-The amendment made by this sectio: shall apply to payments made after December 31, 2025 SEC. 70413. ADDITIONAL EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS. (a) IN A CANBRAL. Section 529(0(7) is amended to read as follows) TREATMENT OF ELEMENTARY AND SECONDARY TUT- Definition. PUBLIC LAW 119-21-JULY 4, 2025 'C) Books or other instructional materials '(D) Online educational material 139 STAT. 219 tion i) is a subject matter expert in the relevant "(T) Fees for a nationally standardized norm-referenced education. speech-language therapies." (2) EFFECTIVE DATE.- section shall avey to distributions man made the date - 26 USC 529 note. the enactment of this Act. (b) INCREASE IN LIMITATION.- (1) IN GENERAL.-The last sentence of section 529(e)(3) is amended by striking "$10,000" and inserting (2) EFFECTIVE DATE.-The amendment made by this sub- 26 USC 529 note section shall apply to taxable years beginning after December 31, 2025. EC. 70414. CERTAIN POSTSECONDARY CREDENTIALING EXPENSES Definitior REATED AS QUALIFIED HIGHER EDUCATION EXPENSE FOR PURPOSES OF 529 ACCOUNTS. (a) IN GENERAL. -Section 529(e)(3) is amended by adding at the end the following new subparagraph: POSTSECONDARY CREDENTIALING EXPENSES.-The term 'qualified higher education expenses' includes qualified postsecondary credentialing expenses (as defined in subsection (f))." (b) QUALIFIED POSTSECONDARY CREDENTIALING EXPENSES.- '(f QUALIFIED POSTSECONDARY CREDENTIALING EXPENSES.- for purposes of this section- "(1) IN GENERAL.-The term 'qualified postsecondary 139 STAT. 220 PUBLIC LAW 119-21-JULY 4, 2025 "(C) fees for "(2) RECOGNIZED POSTSECONDARY CREDENTIAL PROGRAM.- The tre a cd old condie deed a re dead under section 122(d) "(D) such program is identified by the Secretary, afte consultation with the Secretary of Labor, as beins tadental for purposes of his suparagraed postsecondary "(3) RECOGNIZED POSTSECONDARY CREDENTIAL.-The term recognized postsecondary credential' means- "(A) any postsecondary employment credential that i industry recognized and is- "(i) any postsecondary employment credentia issued by a program that is accredited by the Institute for Credentialing Excellence, the National Commissio on Certifying Agencies, or the American National Standards Institute, "(ii) any postsecondary emplovment credential that Defense or by any branch of the Armed Forces, or "(iii) any postsecondary employment credential identified for purposes of this clause by the Secretary, after consultation with the Secretary of Labor, as being industry recognized, "(B) any certificate of completion of an apprenticeship thader the er of August 16, 1937 hocol fia as the National Apprenticeship Act; 50 Stat. 664, chapter 663; 29 U.S.C. 50 et seq.), C any occupational or professional license issu • recognized by a State or the Federal Government (ai tunity Act (29 U.S.C. 3102(52)), provided through a pro gram described in paragraph (2)(A).' PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 221 shall a poly to distutions me de endr the ate et the his tent 26 USC 529 note SEC. 70415. MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES. (a) IN GENERAL.-Section 4968 is amended to read as follows: "SEC. 4968. EXCISE TAX BASED ON INVESTMENT INCOME OF PRIVATE COLLEGES AND UNIVERSITIES. "(b) APPLICABLE PERCENTAGE.-For purposes of this section, the term 'applicable percentage' means- adjusted in permetiat ase of a0, in with in tudent of $750,000, djusted endowment in excess of $750,000 of $2,000,000, and "(3) 8 percent in the case of an institution with a student adjusted endowment in excess of $2,000,000. c) APPLICABLE EDUCATIONAL INSTITUTION.-For purposes ‹ is subchapter, the term 'applicable educational institution' mear n engible educational institution (as defined in section 25A(f)(2))- (1) which had at least 3,000 tuition-paying students durin the preceding taxable year, "(2) more than 50 percent of the tuition-paying students of which are located in the United States, "(3) the student adjusted endowment of which is at least $500,000, and 4) which is not described in the first sentence of sectio 11(a)(2)(B) (relating to State colleges and universities '(d) STUDENT ADJUSTED ENDOWMENT.-For purposes of thi section, the term 'student adjusted endowment' means, with respec to any institution for any taxable year- dents taken into account on a full-time student equivalent basis). "(f) NET INVESTMENT INCOME.-For purposes of this section- "(1) IN GENERAL.-Net investment income shall be deter- mined under rules similar to the rules of section 4940(c). "(2) OVERRIDE OF CERTAIN REGULATORY EXCEPTIONS.- "(A) STUDENT LOAN INTEREST.-Net investment income investment income. 139 STAT. 222 PUBLIC LAW 119-21-JULY 4, 2025 "(B) FEDERALLY-SUBSIDIZED ROYALTY INCOME.- "(i) IN GENERAL.-Net investment income shall be "(I) IN GENERAL.-The term Federally-sub-sidized royalty income' means any otherwise-regu-latory-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 "(II) OTHERWISE-REGULATORY-EXEMPT ROYALTY INCOME.-For purposes of this subparagraph, th term 'otherwise-regulatory-exempt royalty income means royalty income which (but for this subpara-graph) would not be taken into account as gros investment income bv reason of being derived fron 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. "III FEDERAL FUNDS.-The term 'Federal funds includes any grant made by, and any pay; ment 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). "(g) ASsETS AND NET INVESTMENT INCOME OF RELATED ORGANIZATIONS.- "(A) no such amount shall be taken into account with respect to more than 1 educational institution, and "(B) unless such organization is controlled by such institution or is described in section 509(a)(3) with respect with respect "(B) is controlled by 1 or more persons which also control such institution, or "(C) 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 Guidance. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 223 imposed by this section. subsection (a)- "(1) the number of tuition-paying students taken into account under section 4968(c), and "(2) the number of students of such institution (determined under the rules of section 4968(e)).". (c) EFFECTIVE DATE.-The amendments made by this section 26 USC 496 shall apply to taxable years beginning after December 31, 2025. note. SEC. 70416. EXPANDING APPLICATION OF TAX ON EXCESS COMPENSATION WITHIN TAX-EXEMPT ORGANIZATIONS. (a) IN GENERAL.-Section 4960(c)(2) is amended to read as follows: "(2) COVERED EMPLOYEE.-For purposes of this section, the Definition. term covered employee' means any employee of an applicable tax-exempt organization (or any predecessor of such ar ganization) and any former employee of such an organizati r predecessor) who was such an employee during any taxab (b) EFFECTIVE DATE.-The amendment made by subsection (a) 26 USC 4960 shall apply to taxable years beginning after December 31, 2025. Subchapter C-Permanent Investments in Community Development SEC. 70421. PERMANENT RENEWAL AND ENHANCEMENT OF OPPOR- 139 STAT. 224 PUBLIC LAW 119-21-JULY 4, 2025 (4) LIMITATION ON NUMBER OF DESIGNATIONS.-Section 1400Z-1(d)(1) is amended- (A) in paragraph (1)- 26 USC 1400Z-1 note. before the period at the end (8) he amendent ince a kie det on at rat L DETERMINATION OF LOW-INCOME COMMUNITIES.-Sectic 400Z-1(c) is amended by striking all that precedes paragrar (2) and inserting the following: "(C) OTHER DEFINITIONS. -For purposes of this section- "(1) LOW-INCOME COMMUNITIES.-The term 'low-income community means any population census tract if- "(A) such population census tract has a median family income that- 70 percent of the statewide median family income, "(ii) in the case of a population census tract located within a metropolitan area, does not exceed 70 percent of the metropolitan area median family income, or "(B) such population census tract- "(i) has a poverty rate of at least 20 percent, and "(ii) has a median family income that- "I) in the case of a population census tract not located within a metropolitan area, does not exceed 125 percent of the statewide median family income, or "(II) in the case of a population census tract located within a metropolitan area, does not exceed 125 percent of the metropolitan area mediar family income.' (2) REPEAL OF RULE FOR CONTIGUOUS CENSUS TRACTS.- me reto Po redecided ly are a 2), is amended to "(1) IN GENERAL.-A designation as a qualified opportunity Definition. he term 'applicable start date means, with respect to ar ualified opportunity zone designated under this section, th PUBLIC LAW 119-21-JULY 4, 2025 anuary 1 following the date on which such qualified oppo unity zone was certified and designated by the Secretary unde 139 STAT. 225 (C) APPLICATION OF SPECIAL RULES FOR CAPITAL GAINS.- (1) REPEAL OF SUNSET ON ELECTION.-Section 1400Z-2(a)(2) is amended to read as follows: (2) MODIFICATION OF RULES FOR DEFERRAL OF GAIN.-Sec-tion 1400Z-2(b) is amended to read as follows: "(b) DEFERRAL OF GAIN INVESTED IN OPPORTUNITY ZONE PROP- ERTY.- (1) YEAR OF a "B) Yees shall be insuled Ceros ince in the baxtine Applicability year which includes the earlier of- "(A) the date on which such investment is sold or exchanged, or "B) the date which is 5 years after the date the invest- ment in the qualified opportunity fund was made. (2) AMOUNT INCLUDIBLE.- aross income under subsee a (aLt) shall bencheded is (i) the lesser of the amount of gain excluded unde ubsection (a)(1)(A) or the fair market value of th investment as determined as of the date described in paragraph (1), over "(il) the taxpayer's basis in the investment. "(B) DETERMINATION OF BASIS.- i) IN GENERAL.-Except as otherwise provide this subparagraph or subsection (c), the taxpayer basis in the investment shall be zero. 139 STAT. 226 PUBLIC LAW 119-21-JULY 4, 2025 "(i) QUALIFIED RURAL OPPORTUNITY FUND.-The erm 'qualified rural opportunity fund' means a qual ied opportunity fund that holds at least 90 percen of its assets in qualified opportunity zone property which- for such property, was in a qualified opportunity zone comprised entirely of a rural area, or "II is qualified opportunity zone stock, or solitaly specte tangle proper med 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 or purposes of the preceding sentence, property he the fund shall be measured under rules simil: to the rules of subsection (d)(1). "(ii) RURAL AREA.-The term 'rural area' means any area other than- "I) a city or town that has a population of greater than 50,000 inhabitants, and "(Il) any urbanized area contiguous and adjacent to a city or town described in subclause (I)." (3) SPECIAL RULE FOR INVESTMENTS HELD AT LEAST 10 Definition. "(A) in the case of an investment sold before the date that is 30 years after the date of the investment, the fair market value of such investment on the date such investment is sold or exchanged, or "(B) in any other case, the fair market value of such investment on the date that is 30 years after the date of the investment." (4) DETERMINATION OF QUALIFIED OPPORTUNITY ZONE PROP-ERTY.- (A) QUALIFIED OPPORTUNITY ZONE BUSINESS PROP-ERTY.-Section 1400Z-2(d)(2)(D)(i)(I) is amended by striking "December 31, 2017" and inserting "the applicable star date (as defined in section 1400Z-1(e)(2)) with respect t the qua GALIPED OPPORTUNE DONE STOCK AND PARINER SHIP INTERESTS.-Section 1400Z-2(d)(2) is amended- (i) by striking "December 31, 2017," each place it appears in subparagraphs (B)(i)(I) and (C)i) an inserting "the applicable date", an (ii) by adding at the end the following new subparagraph: "(E) APPLICABLE DATE.-For purposes of this subpara graph, the term 'applicable date means, with respect to PUBLIC LAW 119-21-JULY 4, 2025 amity porabusiness, the easiest date desarbad in su oppor- graph (D)(i)I) with graph uDies rite ty held by the qualified opportunity zone business STRUCTURES IN RURAL A AS Section 14007-2 2)D%) 139 STAT. 227 (5) EFFECTIVE DATES.- 26 USC 1400Z-2 note. SUBSTANTIAL made by paragraph I shall take tet amend ment of the enactment of this Act. (d) INFORMATION REPORTING ON QUALIFIED OPPORTUNITY FUNDS AND QUALIFIED RURAL OPPORTUNITY FUNDS.- (1) FILING REQUIREMENTS FOR FUNDS AND INVESTORS.-Subpart A of part III of subchapter A of chapter 61 is amendec by inserting after section 6039J the following new sections: MSEC. 603OK FUNDS AND QUALIFIED RURAL, OPPORTUNITY FUNDS. 26 USC 6039K. "(a) IN GENERAL.-Every qualified opportunity fund shall file "(b) INFORMATION FROM QUALIFIED OPPORTUNITY FUNDS.-The information described in this subsection is- "(1) the name, address, and taxpayer identification number 139 STAT. 228 PUBLIC LAW 119-21-JULY 4, 2025 he Secretary) or such other indication of the employmen impact of such corporation or partnership as determine American Industry Classification businesses in which such property is held, "B) the population census tract in which the property "(C) whether the property is owned or leased "(D) the aggregate value of the items of qualified oppor-anot each drapedescribed in section 14022d, and date described in section 1400Z-2(d)(1), and "(E) in the case of real property, the number of residen- tial units (if any) "(7) the approximate average monthly number of full-time "(B) the date or dates on which the investment disposed was accured lane or dates on which any such investment was disposed and the amount of the investment disposed, showing PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 229 name is required to be so set forth. "(d) DEFINITIONS.-For purposes of this section- "1) IN GENERAL.-Any term used in this section whick is also used in subchapter Z of chapter 1 shall have the meanin given such term under such subchapter. time eq alente toes means, to respecte any month, "(A) the number of full-time employees (as defined in sea to there of section in oceane day ange he aggregate number of hours of service of employee who are not full-time employees for the month by 120 1), and the statements required under subsection (c), appliec 1) by substituting 'qualified rural opportunity' for 'qua fied opportunity each place it appears, "(2) by substituting 1400Z-2(b)(2)(C) for 'section 1400Z-2(d)(1)' each place it appears, and respectively, described in subclause may be, of section 1400Z-2(b)(2)(C)(i). "SEC. 6039L. INFORMATION REQUIRED FROM QUALIFIED OPPOR- 26 USC 6039L. TUNITY ZONE BUSINESSES AND QUALIFIED RURAL OPPORTUNITY ZONE BUSINESSES. Dusiness Shall unish to ery aliced gulted pondered in in subsection (b) a written statement at such time, in such manner, "(b) APPLICABLE QUALIFIED OPPORTUNITY ZONE BUSINESS.- unity gone busines means ane guanted portity one Busi 139 STAT. 230 Determination. PUBLIC LAW 119-21-JULY 4, 2025 26 USC 6726. Penalty. ma 3 EN 02-Pa Of or subar B or chapter 68 is amended by inserting after section 6725 the following "SEC. 6726. FAILURE TO COMPLY WITH INFORMATION REPORTING REQUIREMENTS RELATING TO QUALIFIED OPPORTUNITY section 6039K fails to file a complete and correct return under such section in the time and in the manner prescribed therefo such failure challey a penalty of $500 for each day during which Applicability. Effective date. '$250,000' for '$50,000'. "(d) INFLATION ADJUSTMENT.- "(1) IN GENERAL.-In the case of any failure relating to "(A) such dollar amount, multiplied by "B) 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 (ROUNDING i thereof. "(A) IN GENERAL.-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 PUBLIC LAW 119-21-JULY 4, 2025 a multiple of $10, such dollar amount shall be rounded to the next lowest multiple of $10 "(B) ASSET 139 STAT. 231 B) INFORMATION REQUIRED TO BE SENT TO OTHER TAX AYERS.-Section 6724(d)(2), as amended by the precedin provisions of this Act, is amended- (i) by striking "or" at the end of subparagraph (LL), (ii) by striking the period at the end of subpara- graph (MM) and inserting a comma, and (iii) by inserting after subparagraph (MM) the fol- lowing new subparagraphs: "(NN) section 6039K(c) "(relating to disposition of quali- fied opportunity fund investments), or from cot in qualie platinito infe mation res ind qualified rural opportunity zone businesses)." (3) ELECTRONIC FILING.-Section 6011(e) is amended by adding at the end the following new paragraph: "(8) QUALIFIED OPPORTUNITY FUNDS AND QUALIFIED RURAI OPPORTUNITY FUNDS.-Notwithstanding paragraphs (1) and (2) any return filed by a qualified opportunity fund or qualified rural opportunity fund under section 6039K shall be filed on magnetic media or other machine-readable form." (4) CLERICAL AMENDMENTS.- 26 USC prec. 6031. "Sec. 6726. Failure opomunity this and quan reprual appiramin neating to (5) EFFECTIVE DATE.-The amendments made by this sub- 26 USC 6011 section shall apply to taxable years beginning after the date of the enactment of this Act. (e) SECRETARY REPORTING OF DATA ON OPPORTUNITY ZONE 26 USC 6039K AND RURAL OPPORTUNITY ZONE TAX INCENTIVES.- (1) IN GENERAL.-In addition to amounts otherwise avail- , $15,000,000, to remain available until September 30, 2028, for necessary expenses of the Interna 139 STAT. 232 PUBLIC LAW 119-21-JULY 4, 2025 Revenue Service to make the reports described in paragraph İNCLUDED.-The report required unde wagraph rmation! include, to the extent available, the fol ) The aggreafe alied amount of funets held in separately for proustry classiation raste NAIS code. (D) The percentage of population census tracts designated as qualified opportunity zones that have received qualified opportunity fund investments. (E) For each population census tract designated as a qualified opportunity zone, the approximate average qualifier pportunity zone for the preceding 12-month period (with umerical ranges identified by the Secretary) or such othe Effective date. nade by qualified opportunity funds in (i) aualified opportunitv zone property which i 1) other qualified opportunity zone propert (G) For each population census tract, the aggregate approximate number of residential units resulting from investments made by qualified opportunity funds in real propert the aggregate dollar amount of investments made tra qualified opportumity funds in each population census (4) ADDITIONAL INFORMATION.- (A) IN GENERAL.-Beginning with the report submitted zone as measured by economic indicators, such as job cre-tion, poverty reduction, new business starts, and oth etrics as determined by the Secretar (B) SEMI-DECENNIAL INFORMATION.- (i) IN GENERAL.-In the case of any report submitted under paragraph (2) in the 6th year or the 11th year after the date of the enactment of this Act the Secretary shall include the following information (I) For population census tracts designated as a qualified opportunity zone, a comparison (based PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 233 ulation ceta raciand sinata populatio population census tract. the pop Demon repsis info, intionin age, dents of, education, race, and employment. dents of the population censuas tract spemt of resit. annuVIl) The number of residences in the popu- lation census tract. (VIII) The rate of home ownership in the popu- 139 STAT. 234 PUBLIC LAW 119-21-JULY 4, 2025 26 USC 42 note. SEC. 70422. PERMANENT ENHANCEMENT OF LOW-INCOME HOUSING TAX CREDIT. (a) PERMANENT STATE HOUSING CREDIT CEILING INCREASE FOR LOW-INCOME HOUSING CREDIT.- (1) IN GENERAL.-Section 42(h)(3)(I) is amended-insert eining azer econor 31, 2, 25, , and (C) by striking "2018, 2019, 2020, AND 2021" in the heading and inserting "CALENDAR YEARS AFTER 2025' (2) EFFECTIVE DATE.-The amendments made by this sub section shall apply to calendar years beginning after Decembe (b) TAX-EXEMPT BOND FINANCING REQUIREMENT.- (1) IN GENERAL.-Section 42(h)(4) is amended by striking subparagraph (B) and inserting the following B) SPECIAL RULE WHERE MINIMUM PERCENT O BUILDINGS IS FINANCED WITH TAX-EXEMPT BONDS SUBJECT TO VOLUME CAP.-For purposes of subparagraph (A), paragraph (1) shall not apply to any portion of the credit allow able under subsection (a) with respect to a building if- in subparagraph (A), o Gi) 25 percent or more of the aggregate basi f such building and the land on which the buildin s located is financed by 1 or more obligations describe n subparagraph (A), an TT) 1 or more of such obligations- '(aa) are part of an issue the issue date of which is after December 31, 2025, and PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 235 (2) EFFECTIVE DATE.- (A) IN GENERAL.-The amendment made by this subsection shall apply to buildings placed in service in taxable 26 USC 42 note. SEC. 70423. PERMANENT EXTENSION OF NEW MARKETS TAX CREDIT. "for for each lea a tir 2020 then 2025 ed intriking "for each calendar year after 2019". (b) CARRYOVER OF UNUSED LIMITATION.-Section 45D(f(3) is amended- (1) by striking "If the" and inserting the following "(A) IN GENERAL.-If the , and (2) by striking the second sentence and inserting the fol-Down paragrap A to any calendar year be care ed undit. year in which the exces escribed in such subparagraph occurred. For purpose t this subparagraph, any excess described in subparagrap A) with respect to any calendar year before 2026 shal be treated as occurring in calendar year 2025.". c) EFFECTIVE DATE.-The amendments made by this sectio hall apply to calendar years beginning after December 31, 2025 SEC. 70424. PERMANENT AND EXPANDED REINSTATEMENT OF PAR- TIAL DEDUCTION FOR CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE. and ey sinking i 0 and rendering 1,00 82,00, (2) by striking "beginning in 2021" shall apply to taxable years begmend enter ade he il, bin. SEC. 70425. 0.5 PERCENT FLOOR ON DEDUCTION OF CONTRIBUTIONS MADE BY INDIVIDUALS. 26 USC 45D note. 26 USC 170 note. 139 STAT. 236 Applicability. PUBLIC LAW 119-21-JULY 4, 2025 Definitions. new subpar CONTRIBUTIONS DISALLOWED BY 0.5-PERCENT FLOOR CARRIED FORWARD ONLY FROM YEARS IN WHICH LIMITATION applicable carryover rule for the contribution yea (before the application of subparagraph (B)) by th Which such rute applies chaits let atributions to not allowed as a section CARRYOVER RULE For purposos of this subparagraph, the term 'carryover rule' means- "I) subparagraph (A) of this paragraph, "II) subparagraphs (C)ii, (D)(ii), (E)(ii), and (G)(ii) of subsection (b)(1), and "(III) the second sentence of subsection "(iii) APPLICABLE CARRYOVER RULE.-For purposes of this subparagraph, the term 'applicable carryover rule' means any carryover rule applicable to charitable contributions which were (in whole or in part) not allas suedo to the contribution year by (3) COORDINATION WITH DEDUCTION FOR NONITEMIZERS.- GENERAL.-Clause (i) of section 170(b)(1)(G) is amended to read as follows: PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 237 Effective date. (i) by striking "SUBPARAGRAPHS (A) AND (B)" in the heading and inserting "SUBPARAGRAPH (A", and (ii) in subclause (Il), by strıking eraph By and al that folows throigh his subpara-OTHER CONTRIBUTIONS. - Subparagraph (B) of sec- tion 170(b)(1) is amended- laces it appears and inserting (il in clause (c) EFFECTIVE DATE.-The amendments made by this sectior shall apply to taxable years beginning after December 31, 2025 SEC. 70426. 1-PERCENT FLOOR ON DEDUCTION OF CHARITABLE CONTRIBUTIONS MADE BY CORPORATIONS. (a) IN GENERAL.-Section 170(b)(2)(A) is amended to read as follows: "(A) IN GENERAL.-Any charitable contribution other- 26 USC 170 note. CARRYFORWARD.-Section 170(d)(2) is nto account under subsection (b)(2)(A) for any taxab rear which is not allowed as a deduction by reason o 139 STAT. 238 PUBLIC LAW 119-21-JULY 4, 2025 out basis. "(C) CONTRIBUTIONS DISALLOWED BY 1-PERCENT FLOOR Reduction. 26 USC 170 note. 26 USC 7652 note. Alaska. Fish and fishing 26 USC 501 note SEC. 70427. PERMANENT INCREASE IN LIMITATION ON COVER OVER OF TAX ON DISTILLED SPIRITS. (a) IN GENERAL.-Paragraph (1) of section 7652(f) is amended to read as ) 13%, or (b) EFFECTIVE DATE.-The amendment made by this section Decinber 1, 20%illed spirits brought into the United States after SEC. 70428. NONPROFIT COMMUNITY DEVELOPMENT ACTIVITIES IN such entity estempton under secton sola, or such code to PUBLIC LAW 119-21-JULY 4, 2025 conduct of such activity is in furtherance of l or more of the specified in section 305(i)(1)(A) of such Act (as so in vesting, processing and fish products of the Bering Sea and Aleutian Islands statistical and reporting areas. 139 STAT. 239 Deadline. Conservation and Management Act (16 U.S.C. 1855(i)(1)(D)) (as 1) no gain or income resulting from such transter sha e recognized to either such subsidiary or such entity unde such Code, and 2) all income derived from such subsidiary from suc ransferred trade or business shall be exempt from taxatio under such Code. C. 1855(i (1) as amended. SEC. 70429. ADJUSTMENT OF CHARITABLE DEDUCTION FOR CERTAIN EXPENSES INCURRED IN SUPPORT OF NATIVE ALASKAN SUBSISTENCE WHALING. (a) IN GENERAL.-Section 170(n)(1) of the Internal Revenue Code of 1986 is amended by striking "$10,000" and insertin '$50,000". ) EFFECTIVE DATE.-The amendments made by this secti all apply to taxable years beginning after December 31. 202 SEC. 70430. EXCEPTION TO PERCENTAGE OF COMPLETION METHOD ACCOUNTING FOR CERTAIN RESIDENTIAL CONSTRUCTION CONTRACTS. (a) IN GENERAL.-Section 460(e) is amended- (1) in paragraph (1)- (A) by striking "home construction contract" both places anappears and inserting "residential construction contract", • (B)(i) for any residential contract)" after "the requirements of clauses (i) and (ii) of subparagraph (B)' (2) by striking paragraph (4) and redesignating paragraph 26 USC 170 note. (b) APPLICATION OF EXCEPTION FOR PURPOSES OF ALTERNATIVE MINIMUM TAx.-Section 56(a)(3) is amended by striking "any home construction contract (as defined in section 460(e)(6))" and inserting 139 STAT. 240 PUBLIC LAW 119-21-JULY 4, 2025 residential construction contract (as defined in 26 USC 56 note. Subchapter D-Permanent Investments in Small Busines and Rural Americ SEC. 70431. EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION. (a) PHASED INCREASE IN EXCLUSION FOR GAIN FROM QUALIFIEL SMALL BUNN SNERAL. Section 1202(a)(1) is amended to rea Time periods. "Years stock held: 3 years... 4 years …....... 5 years or more ..... Applicable percentage: 50% 75% 100%". Definition. acquired before, on, or after the applicable date, whichever is applicable, the acquisition date for purposes of this sec BREXCI COVENUED TREATMENT AS NOT ITEM OR TAX PREE (A) IN GENERAL.-Section 57(a)(7) is amended by striking "An amount" and inserting "In the case of stock PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 241 amended- Ping and on or before the applicale date ate COs etioned by string go and years" and of storin a at led on ybefore the thic ble datein the case (6) EFFECTIVE DATES.- 26 USC 57 note. of this Act. (B) CONTINUED TREATMENT AS NOT ITEM OF TAX PREF-ERENCE.-The amendments made by paragraph (4) shal ake effect as if included in the enactment of section 201 of the Creating Small Business Jobs Act of 2010 (b) INCREASE IN PER ISSUER LIMITATION.- (1) IN GENERAL.-Subparagraph (A) of section 1202(b)(1) is amended to read as follows: "(A) the applicable dollar limit for the taxable year, (2) APPLICABLE DOLLAR LIMIT.-Section 1202 (b) is amended by adding at the end the following: 139 STAT. 242 PUBLIC LAW 119-21-JULY 4, 2025 stock issued by such corporation and acquired by the Effective date. adjustment determined under setion ict for the adjendar din which determined by substitutin Calendar le year begindeterdad by battatin subparagraph (A)(ii) thereof. if ano in, ase under the shall be raph is not multiple payer after the applicable date exceeds the applicable dollar limit, then notwithstanding any increase under subpara- Applicability. [202(b)(3) is amended to read as follows (A) SEPARATE RETURNS.-In the case of a separat return by paragdand vidual shany tableed be 26 USC 1202 note. Effective date. 26 USC 1202 note. (1) IN GENERAL. -Subparagraphs (A) and (B) of sectior 1202(d)(1) are each amended by striking "$50,000,000" and by ering at the end the Filen section 1202b is amended "(4) INFLATION ADJUSTMENT.-In the case of any taxable year beginning after 2026, the $75,000,000 amounts in para graphs (1)(A) and (1)(B) shall each be increased by an amount "(A) such dollar amount, multiplied bs "(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable thereof. 110,000, see in under hall bearagded to hotearsui f$10.000» nent of this Act PUBLIC LAW 119-21-JULY 4, 2025 SEC. 70432. REPEAL OF REVISION TO DE MINIMIS RULES FOR THIRD PARTY NETWORK TRANSACTIONS. (a) REINSTATEMENT OF EXCEPTION FOR DE MINIMIS PAYMENTS AS IN EFFECT PRIOR TO ENACTMENT OF AMERICAN RESCUE PLAN Аст OF 2021.- (1) IN GENERAL.-Section 6050W(e) is amended to read 139 STAT. 243 pating payee only if- subsection (a2) i whies pet do she iransactions eas 32b, agreate number of such transactions exceed section shai cake elect asht auded in made by t4 of the 26 USC GosoW American Rescue Plan Act. (b) APPLICATION OF DE MINIMIS RULE FOR THIRD PARTY NETWORK TRANSACTIONS TO BACKUP WITHHOLDING.- (1) IN GENERAL.-Section 3406(b) is amended by adding at the end the following new paragraph: "(8) OTHER REPORTABLE PAYMENTS INCLUDE PAYMENTS IN SETTLEMENT OF THIRD PARTY NETWORK TRANSACTIONS ONLY AGGREGATE TRANSACTIONS EXCEED REPORTING THRESHOLD FOR THE CALENDAR YEAR.- payment only if- section 6050W(e)(2), and espect to the participating payee during such calenda amount specified in sectio section Bali ply to calendar years begining a by December 204303406 SEC. 70433. INCREASE IN THRESHOLD FOR REQUIRING INFORMATION REPORTING WITH RESPECT TO CERTAIN PAYEES. (a) IN GENERAL. -Section 6041(a) is amended by striking "$600" and inserting "$2,000". 139 STAT. 244 PUBLIC LAW 119-21-JULY 4, 2025 there year 2025 for calendar, determin in by paragraph A val of 300, such increase shai necdoned to the mearest multiple 26 USC 3406 note. SEC. 70434. TREATMENT OF CERTAIN QUALIFIED SOUND RECORDING PRODUCTIONS. qualified sound recording production, or to PUBLIC LAW 119-21-JULY 4, 2025 productioned ive serinal alidion or aley guard stin recording production 139 STAT. 245 section (e) the following new subsection: term 'qualified (g) BONUS DEPRECIATION.- (1) QUALIFIED SOUND RECORDING PRODUCTION AS QUALIFIED PROPERTY.-Section 168(k)(2)(A)(i) is amended- inserting (i or at the end of she ause , bal by inter, by after subclause (V) the following: able under section 181 section, and", and striking places it appears and inserting "without regard to sub. sections (a)(2) and (h)". (2) PRODUCTION PLACED IN SERVICE.-Section 168(k)(2)(H) "Sec. 181. Treatment of certain qualified productions.". halapply to productions homending its asee years endin 1 taxable years fter the date of the enactment of this Ac SEC. 70435. EXCLUSION OF INTEREST ON LOANS SECURED BY RURAL OR AGRICULTURAL REAL PROPERTY. 26 USC 168 note. 139 STAT. 246 26 USC 139L PUBLIC LAW 119-21-JULY 4, 2025 "SEC. 139L. INTEREST ON LOANS SECURED BY RURAL OR AGRICUL- TURAL REAL PROPERTY. (a) IN GENERAL.-Gross income shall not include 25 percen f the interest received by a qualified lender on any qualifie [811 et seq.), (A) such entity is organized, incorporated, or esta ished under the laws of the United States or any Stat in the United States i place of buy territory oche united States), tion- "(1) IN GENERAL.-The term 'qualified real estate loan' means any loan- '(A) secured by- "ii) a leasehold mortgage (with a status as a lien) n such loan is accrue (2) REFINANCINGS.-For purposes of subparagraphs (A and (C) of paragraph (1), a loan shall not be treated as madı after the date of the enactment of this section to the extent PUBLIC LAW 119-21-JULY 4, 2025 "(A) any real property which is substantially used for 139 STAT. 247 (C) any aquaculture facility Such term shall not include any property which is not locate AQUACULTUrE term 'aquacultur acility' means any land, structure, or other appurtenance thi is used for aquaculture (including any hatchery, rearing pond, raceway, pen, or incubator). "(d) COORDINATION WITH SECTION 265.-In the case of any Applicability. "(3) by treating 25 percent of the adjusted basis of any qualified real estate loan as adjusted basis of a tax-exempl "(4) by substituting '25 percent of the amount of such indebtedness' for 'the amount of such indebtedness' in sub. section (b)(6)(A)(a)(ii) thereof." (b) CLERICAL AMENDMENT. -The table of sections for part III ay inserded the he ited repaini to section 139K the following new item: "Sec. 139L. Interest on loans secured by rural or agricultural real property.". c) EFFECTIVE DATE.-The amendments made by this section 26 USC 139) shall apply to taxable years ending after the date of the enactment note of this Act. SEC. 70436. REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES. (a) TRANSFER TAX.-Section 5811(a) is amended to read as "(a) RATE.-There shall be levied, collected, and paid on fire-achinegun or a destructive device, ansferred in the case of (2) $0 for any firearm transferred which is not describe 139 STAT. 248 26 USC 4182 note. PUBLIC LAW 119-21-JULY 4, 2025 26 USC 1062 note. SEC. 70437. TREATMENT OF CAPITAL GAINS FROM THE SALE OF CER TAIN FARMLAND PROPERTY. (a) IN GENERAL.-Part IV of subchapter O of chapter 1 is mended by redesignating section 1062 as section 1063 and k serting after section 1061 the following new sectior "SEC. 1062. GAIN FROM THE SALE OR EXCHANGE OF QUALIFIED FARM- Contracts. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 249 be made not later than tel die date cor ube tourn shall Deadline. for the taxable year described in subsection (a). nese at such regulations or older geve. Tea necessary to rescribe such carry out the purposes of this paragraph. "(d) DEFINITIONS.-For purposes of this section- "(1) APPLICABLE NET TAX LIABILITY.- (A) IN GENERAL.-The applicable net tax liability wit espect to the sale or exchange of any property describe in subsection (a) is the excess (if any) of- "(i) such taxpayer's net income tax for the taxable Regulations "(B) NET INCOME TAX.-The term "(2) QUALIFIED FARMLAND PROPERTY.- orty means as propelly tocated in the aied da peop- "(i) which- "I) has been used by the taxpayer as a farm for farming purposes, or "(II) leased by the taxpayer to a qualified 139 STAT. 250 PUBLIC LAW 119-21-JULY 4, 2025 26 USC prec. 1051. 26 USC 1062 note. Applicability. "Sec. 1062. Ged farmen she sale or exchange of qualified farmland property to quali- (c) EFFECTIVE DATE.-The amendments made by this sectio hall apply to sales or exchanges in taxable years beginning afte SEC. 70438. EXTENSION OF RULES FOR TREATMENT OF CERTAIN DIS-ASTER-RELATED PERSONAL CASUALTY LOSSES. SEC. 70439. RESTORATION OF TAXABLE REIT SUBSIDIARY ASSET TEST. 26 USC 856 note. CHAPTER 5-ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST ENERGY, AND OTHER REFORMS Subchapter A-Termination of Green New Deal Subsidies SEC. 70501. TERMINATION OF PREVIOUSLY-OWNED CLEAN VEHICLE CREDIT. and inserin 2"Sepleiber 30, 20l by striking "December 31, 2032" SEC. 70502. TERMINATION OF CLEAN VEHICLE CREDIT. in service after December 31, 2032" and inserting (b) CONFORMING AMENDMENTS.-Section 30D(e) is amended- (1) in para grause il, by inserting "and after the comma (B) in clause (iv), by striking ", and" and inserting period, an C) by striking clause (v). an (2) in paragraph (2)(B)- PUBLIC LAW 119-21-JULY 4, 2025 (A) in clause (ii), by inserting "and" after the comma at the end (B) in clause (ill), by striking the comma at the en and by stranged ses (iv) through (vi) SEC. 70503. TERMINATION OF QUALIFIED COMMERCIAL CLEAN 139 STAT. 251 Section 45W(g) is amended by striking "December 31, 2032 and inserting "September 30, 2025" EC. 70504. TERMINATION OF ALTERNATIVE FUEL VEHICL REFUELING PROPERTY CREDIT and Insering 30, 2m2nded by striking "December 31, 2032" SEC. 70505. TERMINATION OF ENERGY EFFICIENT HOME IMPROVE- MENT CREDIT. (a) IN GENERAL.-Section 25C(h) is amended by striking "placed in service" and all that follows through "December 31, 2032" and inserting "placed in service after December 31, 2025' CONFORMING AMENDMENT.-Section 25C(d)(2)(C) is amended to read as follows: "(C) Any oil furnace or hot water boiler which- "(i) meets or exceeds 2021 Energy Star efficiency fuel blends at teast 20 percent of the volume of wich consists of an eligible fuel." SEC. 70506. TERMINATION OF RESIDENTIAL CLEAN ENERGY CREDIT. 033, 30 parent, a (3) ey igo pend afore January (3) by striking paragraphs (4) and (5). SEC. 70507. TERMINATION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION. Section 179D is amended by adding at the end the following to property the contion of chin belin at e ne 30, 2026. SEC. 70508. TERMINATION OF NEW ENERGY EFFICIENT HOME CREDIT. and inserting une 30, 202nded by striking "December 31, 2032" SEC. 70509 TERMYNATION OF COST RECOVERY FOR ENERGY PROP. (a) ENERGY PROPERTY.-Section 168(e)(3)(B)(vi), as amended 139 STAT. 252 26 USC 168 note. PUBLIC LAW 119-21-JULY 4, 2025 EC. 70510. MODIFICATIONS OF ZERO-EMISSION NUCLEAR POWEI PRODUCTION CREDIT a) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENT IES.-Section 45U(c) is amended by adding at the end the followir new paragy RISTRICTTONS RELATING TO PROHIRITED FOREIGN ENT- 26 USC 45ปี note. year beginning after the date which is 2 years after te nactment of this paragranh if the taxpaver i (b) EFFECTIVE DATE.-The amendments made by this section shall Apl. to taxable years beginning after the date of enactment SEC. 70511. TERMINATION OF CLEAN HYDROGEN PRODUCTION CREDIT. and instrong anar), 2 amended by striking "January 1, 2033' SEC. 70512. TERMINATION AND RESTRICTIONS ON CLEAN ELEC- TRICITY PRODUCTION CREDIT. Definitions. new parapABLE YEAR. For purposes of this subsection, ¡he term 'applicable year' means calendar year 203. 4) TERMINATION FOR WIND AND SOLAR FACILITIES.- "(A) IN GENERAL.-This section shall not apply with respect to any applicable facility placed in service after December 31, 2027. graph, the tee picable Faci moses of thia parad facility which- "(i) uses wind to produce electricity (within the meaning of such term as used in section 45(d)(1), as determined without regard to any requirement under such section with respect to the date on which construc ion of property begins), o "(il) uses solar energy to produce electricity (withi the meaning of such term as used in section 45(d)(4) as determined without regard to any requiremen under such section with respect to the date on which construction of property begins)." PUBLIC LAW 119-21-JULY 4, 2025 (b) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.-Section 45Y is amended- (1) in subsection (b)(1), by adding at the end the following new suba MATRIAL ASSISTANCE FROM PROHIBITED FOREIGN 139 STAT. 253 (2) in subsection (g), by adding at the end the following new paragraph '(13) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.- 7701(a)(51)(B)), or c) DEFINITIONS RELATING TO PROHIBITED FOREIGN ENTITIES.-ection 7701(a) is amended by adding at the end the followin new paragraphs: "(51) PROHIBITED FOREIGN ENTITY.- "(A) IN GENERAL.- '(i) DEFINITION.-The term 'prohibited foreigr entity' means a specified foreign entity or a foreign-influenced entity. 139 STAT. 254 PUBLIC LAW 119-21-JULY 4, 2025 with section 1260H of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 (Public Law 116-283; 10 U.S.C. 113 note), "(iii) an entity included on a list required by clause (i), (ii), (iv), or (v) of section 2(d)(2)(B) of Public Law 117-78 (135 Stat, 1527), "(iv) an entity specified under section 154(b) of the National Defense Authorization Act for Fiscal Year 2024 (Public Law 118-31; 10 U.S.C. note prec. 4651), or "(v) a foreign-controlled entity. "(C) FOREIGN-CONTROLLED ENTITY.-For purposes of subparagraph (B), the term 'foreign-controlled entity' means "(i) the government (including any level of government below the national level) of a covered nation described in dience i "(ii) an agency or instrumentality of a government "(ili) a person who is a citizen or national of a covered nation, provided that such person is not ar individual who is a citizen, national, or lawful permanent resident of the United States, "(iv) an entity or a qualified business unit (as defined in section 989(a)) ' incorporated or organized under the laws of, or having its principal place of business in, a covered nation, or "(v) an entity (including subsidiary entities) controlled (as determined under subparagraph (G)) by an entity described in clause (i), (ii), (iii), or (iv). "(D) FOREIGN-INFLUENCED ENTITY.- "(i) IN GENERAL.-For purposes of subparagraph (A), the term 'foreign-influenced entity' means an entity- "(I) with respect to which, during the taxable year- "(aa) a specified foreign entity has the direct authority to appoint a covered officer of such entity, "(bb) a single specified foreign entity owns such entity, or "(dd) at least 15 percent of the debt of such entity has been issued, in the aggregate to 1 or more specified foreign entities, or (II) which, during the previous taxable year made a payment to a specified foreign entity pursu "(aa) any qualified facility or energy storage technology of the taxpayer (or any person PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 255 Regulations. Contracts. stricted by the taxpayer, "(bb) determine the amount or timing o activities related to the production of elec tricity undertaken at a qualified facility of the taxpayer or the storage of electrical energ. production or storage of energy undertaken at a qualified facility of the taxpayer, or to 139 STAT. 256 PUBLIC LAW 119-21-JULY 4, 2025 le site of production or any part of a qualitie acility or energy storage technology of th Intellectual property. repair, or operate any plant or equipment which is necessary to the production by the "(III) LICENSING AND OTHER AGREEMENTS.- "(aa) IN GENERAL.-In addition to sub clause (II), for purposes of clause (i)(II), the a contractual counterparty related to such licensing agreement) with respect to a qualified facility, energy storage technology, or the production of an eligible component, any of the following: "(AA) A contractual right retained by the contractual counterparty to specify or otherwise direct 1 or more sources of components, subcomponents, or applicable critical minerals utilized in a qualified facility, energy storage technology, or in the production of an eligible component (BB) A contractual right retained bj the contractual counterparty to direct the operation of any qualified facility, any energy storage technology, or any produc tion unit that produces an eligible compo-nent"CC) A contractual right retained by the contractual counterparty to limit the axpayer's utilization of intellectual prop arty related to the operation of a aualifier facility or energy storage technology, or in the production of an eligible component. "(DD) A contractual right retained by the contractual counterparty to receive royalties under the licensing agreement or any similar agreement (or payments under any related agreement) beyond the 10th year of the agreement (including modifications or extensions thereof). "(EE) A contractual right retained by the contractual counterparty to direct or otherwise require the taxpayer to enter an agreement for the provision of 'ervices for a duration longer than 2 vears (including any modifications or extensions "(FF) Such contract, agreement, or other arrangement does not provide the with all the technical data, information, and know-how necessary to PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 257 i this paragrapt (bb) ExCEPTION.- "(AA) IN GENERAL.-Item (aa) shall not apply in the case of a bona fide pur to the taCoNTRACTUAL, COUNTERPARTY.For pur oses of this claust the term 'contractua ounterparty' means an entity with which the tar re Serelary lecessary to carry out the purposes of this subpara is from evading, circumventing. Deadline. Regulations. Intellectual property. tual property, or otherwise "E) PUBLICLY TRADED ENTITIES.- "(i) IN GENERAL.- "(I) NONAPPLICATION OF CERTAIN FOREIGN- 139 STAT. 258 PUBLIC LAW 119-21-JULY 4, 2025 ules adequate to carry out the purposes ! art VI of subchapter P of chapter 1 of subtit INFLUENCED apply with respect to any exchange or marke "(aa) is incorporated or organized under the laws of a covered nation, or "(bb) has its principal place of business in a covered nation. ADDITIONAL FOREIGN-CONTROLLED ENTITY REQUIREMENTS FOR PUBLICLY TRADED COMPANIES.-In the case of an entity described in clause (i)(I), such entity shall be deemed to be a foreign-controlled entit ınder subparagraph (C)(v) it such entity is controlle (as determined under subparagraph (G)) by- '(1) l or more specified foreign entities (as dhat are ed witheatreard to sure are beneficial ownership pursuant to a rule described in clause (iii)(I)(bb), or "(II) 1 or more foreign-controlled entities (as determined without regard to subparagraph (C)(v). that are each reuired to report their beneficial ownership pursuant to a rule described in such lause "Cili ADDITIONAL FOREIGN-INFLUENCED ENTITY REQUIREMENTS FOR PUBLICLY TRADED COMPANIES.-In the case of an entity described in clause (1)(II), such entity shall be deemed to be a foreign-influenced entity ' ai) thpaied foreim entity has the authority to appoint a covered officer of such PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 259 "(iii) an individual having powers or responsibilities similar to those of officers or members described in clause (i) or (ii). (G) DETERMINATION OF CONTROL.-For purposes of subparagraph (C)(v), the term 'control' means- '(i) in the case ot ore than 50 percent of the i)in the cåse of a partnership, ownership o "(I) OTHER DEFINITIONS.-For purposes of this para- graph- -The term 'eligible 415Y L), alified facility, as defined in sectio and 707(b). Eng EN. The tore late seal neto 139 STAT. 260 pplicabilit ffective da PUBLIC LAW 119-21-JULY 4, 2025 Definition. ENTITY.- "(A) IN GENERAL.-The term 'material assistance from a prohibited foreign entity means- (1) with respect to any qualitied tacility or energ torage technolog. a material assistance cost rat hich is less than the threshold percentage applicab me perior fective da Time periods. Effective dates. under subparagraph (C) "B) THRESHOLD PERCENTAGE FOR QUALIFIED FACILITIES AND ENERGY STORAGE TECHNOLOGY.-For purposes of subparagraph (A)I), the threshold percentage shall be "(i) in the case of a qualified facility the construc tion of which begins- "I) during calendar year 2026, 40 percent, "II) during calendar year 2027, 45 percent, "III) during calendar year 2028, 50 percent, "(IV) during calendar year 2029, 55 percent, and "(V) after December 31, 2029, 60 percent, and "(ii) in the case of energy storage technology the construction of which begins- "(I) during calendar year 2026, 55 percent, "(II) during calendar year 2027, 60 percent, "III) during calendar year 2028, 65 percent, "(IV) during calendar year 2029, 70 percent, and "(V) after December 31, 2029, 75 percent. "(C) THRESHOLD PERCENTAGE FOR ELIGIBLE COMPO- "(i) IN GENERAL.-For purposes of subparagraph (A)(ii), the threshold percentage shall be- '(I) in the case of any solar energy component (as such term is defined in section 45X(c)(3)(A); which is sold- "(aa) during calendar year 2026, 50 per-cent"(bb) during calendar year 2027, 60 per-cent, PUBLIC LAW 119-21-JULY 4, 2025 "(cc) during calendar year 2028, 70 percent dd) during calendar year 2029, 80 per- 139 STAT. 261 cent, and during calendar year 2027, 90 per- "It in the case of any inverter described n subparagraph (B) through (G) of section 5X(c)(2) which is sold- "(aa) during calendar year 2026, 50 per-cent"(b) during calendar year 2027, 55 per-cent"c) during calendar year 2028, 60 per-cent"(d) during calendar year 2029, 65 per- component (as "(aa) during calendar year 2026, 60 per-cent:(bb) during calendar year 2027, 65 per-cent"(ce) during calendar year 2028, 70 per-centdd) during calendar year 2029, 80 per-cent, ee) after December 31, 2029, 85 percent, cent"(cc) during calendar year 2031, 30 per-cent"(ad) during calendar year 2032, 40 percent terene member 1, 2002, 5l perent. ADJUSTED APPLICABLE etermined liner el us the thor eld peenta 139 STAT. 262 Definition. Definition. PUBLIC LAW 119-21-JULY 4, 2025 "(I) equal or exceed the threshold percentage which would otherwise apply with respect to sucl applicable critical mineral under such clause fo such calendar year, taking into account- "(aa) domestic geographic availability, "(bb) supply chain constraints, "(cc) domestic processing capacity needs, and "(dd) national security concerns. "(D) MATERIAL ASSISTANCE COST RATIO.- "(i) QUALIFIED FACILITIES AND ENERGY STORAGE TECHNOLOGY.-For purposes of subparagraph (A)(i) the term 'material assistance cost ratio means the amount (expressed as a percentage) equal to the quotient of- "(I) an amount equal to- "(aa) the total direct costs to the taxpayer attributable to all manufactured products including components) which are incorporater nto the qualified facility or energy storag technology upon completion of construction, minus "(bb) the total direct costs to the taxpayer attributable to all manufactured products (including components) which are- '(AA) incorporated into the qualified facility or energy storage technology upon ompletion of construction, anc (BB) mined, produced, or manufac tured by a prohibited foreign entity, divided by "(II) the amount described in subclause (I)(aa). "(ii) ELIGIBLE COMPONENTS.-For purposes of subparagraph (A)(ii), the term 'material assistance cost catio means the amount (expressed as a percentage, equal to the auotient of- "(I) an amount equal to- "(aa) with respect to an eligible compo- paid or incurred (within the meaning of sectior 461 and any regulations issued under sectior Deadline. Guidance. divided by "(II) the amount described in subclause (I)(aa). "(iii) SAFE HARBOR TABLES.- "I) IN GENERAL.-Not later than December 31, 2026, the Secretary shall issue safe harbor tables (and such other guidance as deemed nec essary) to- PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 263 eign enbi if the taxpayer knows or has reason (IV) CERTIFICATION REQUIREMENT.-In manner consistent with Treasury Regulation sec 1.45X-4(c)(4)(i) (as in effect on the date of 139 STAT. 264 PUBLIC LAW 119-21-JULY 4, 2025 nactment of this paragraph, the certificati eferred to in subclause (II)(bb) shal Time period. taxpayer eligible component, stating- "(AA) that such property was not pro. duced or manufactured by a prohibited foreign entity and that the supplier does not know (or have reason to know that any prior supplier in the chain of production of that property is a prohibited foreign entity. '(BB) for purposes of section 45X, the total direct material costs for each compo-nent, constituent element, material, or subcomponent that were not produced or manufactured by a prohibited foreign Designation. Effective dates. prohibited foreign entity. "(iv) ExiSTING CONTRACT.-Upon the election of the taxpayer (in such form and manner as the Secretary shall designate), in the case of any manufac tured product, eligible component, or constituent ele- ment, material, or subcomponent of an eligible component which is- "(I) acquired by the taxpayer, or manufactured or assembled by or for the taxpayer, pursuant to a binding written contract which was entered into prior to June 16, 2025, ano '(II)(aa) placed into service before January 1 defined in section 45 0d), beabre faciary 1 , before January 1. 2028) in a facility the construction of which began before August 1, 2025, or *(bb) in the case of a constituent element material, or subcomponent. used in a product sold rial assistance cost ratio under this subparagraph. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 265 Guidance. "(E) OTHER DEFINITIONS.-For purposes of this para- "(i) ELIGIBLE COMPONENT.-The term 'eligible component' means- "I) any property described in section 45X(c)(1), (II) any component which is identified by th •egulations or guidanc energy storage technolog y has the same meaning "(ill) MANUFACTURED PRODUCT.-The term 'manu- facility means- 139 STAT. 266 PUBLIC LAW 119-21-JULY 4, 2025 Determinations. (i) in clause (ii)II), by striking "or" at the end, the end and inserting" cid and insere gor, and , by striking the period at Time period. "I) an advanced nuclear facility, "(II) advanced nuclear power research and development, "III) nuclear fuel cycle research, development, or production, including mining, manufacture, storage, disposal, or reychmet, nuclear fuel, and "(IV) the manufacturing or assembly of compo nents used in an advanced nuclear facility.? (B) by adding at the end the following new subpard graph: "(C) ADVANCED NUCLEAR FACILITIES.- PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 267 (1) IN GENERAL.-Subject to clause (Il), for pur- Definitior poses of subparagraph (B)(iv), the term 'advance nuclear facility' means any nuclear facility the reactor insign on which is approved in the manner described il) SPECIAL RULE.-For purposes of clause (i), acility shall be deemed to have a reactor design whic section 1s diz id the Nuclear Regul dory ed mission than applied Secut regard to alause an edeby infer section CONFORMING AMENDMENTS.-Section 45Y(b)(1) is (1) by redesignating subparagraph (D) as subparagraph (E), and (2) by inserting after subparagraph (C) the following new subparagraph: "(i) determinations by, or reports to, the Federal Energy Regulatory Commission (including interconnec- nely) reports to, or aeped enteginal tra operations independent reflecting additions of capacity, or "(iv) any other method or manner provided by the Secretary." the following new paragraph: • engible taxpayer may not elect to transfer any portic such credit to a taxpayer that is a specified foreign enti (as defined in section 7701(a)(51)(B)).". TO DBTEEMINING OF MATORAL, ASSISTANOE FROM A PROHIBO FOREIGN ENTITY.-Section 6501 is amended- section: MATERIAL ASSISTANCE FROM A PROHIBITED FOREIGN ENTITY.-In the case of a deficiency attributable to an error with 139 STAT. 268 PUBLIC LAW 119-21-JULY 4, 2025 respect to the determination under section 7701(a)(52) for any taxable sar, ruch retireneshyar asessed at any time within j) IMPOSITION OF ACCURACY-RELATED PENALTIES.- (1) IN GENERAL.-Section 6662 is amended by adding a Definition. 26 USC 6695B. is amended by inserting after section 6695A the following new "SEC. 6695B. PENALTY FOR SUBSTANTIAL MISSTATEMENTS ON CERTIFICATION PROVIDED BY SUPPLIER. "(a) IMPOSITION OF PENALTY. -If- PUBLIC LAW 119-21-JULY 4, 2025 me tie act are entity ae were provided ran uc 139 STAT. 269 taxable year 5 perent of the tax retred to be shown on the return for the taxable year, or then such person shall pay a penalty in the amount determined or falsity described in subsection (a)(2), or "(2) $5,000. "(c) EXCEPTION.-No penalty shall be imposed under subsection a) it the person establishes to the satisfaction of the Secretar hat any inaccuracy or falsity described in subsection (a)(2) is du to a reasonable cause and not willful neglect "(d) DEFINITIONS.-Any term used in this section which is also used in section 7701(a)(52) shall have the meaning given such term in such section." (2) CLERICAL AMENDMENTS.- (A) Section 6696 is amended (i) in the heading, by striking "AND 6695A" and inserting "6695A, AND 6695B" 66954 easi pice it appears nd do, be sing g 55d, and 6695B" (ili) in subsection (c), by striking "or 6695A" and inserting "6695A, or 6695B" (iv) in subsection (d) I) in paragraph (1), by inserting "(or, in th ase of any penalty under section 6695B, 6 vears, (1) EFFECTIVE DATES.- Applicabilit 26 USC 45 not (2) MATERIAL ASSISTANCE FROM PROHIBITED FOREIGN ENTI-TIES.-The amendments made by subsection (b)(1) shall appl o facilities for which construction begins after December 3 139 STAT. 270 PUBLIC LAW 119-21-JULY 4, 2025 SEC. 70513. TERMINATION AND RESTRICTIONS ON CLEAN ELEC- 138) ENTON FOR WIND AND SOLAR FACTS Section Definition. (1) IN GENERAL.-Section 48E is amended- (A) in subsection (b)- (i) _by redesignating paragraph (6) as paragraph (7), and (ii) by inserting after paragraph (5) the following lew paragrapr (6) MATERIAL ASSISTANCE FROM PROHIBITED FOREIGN ENTI not include any facility or property th 7701(a)(62rohibited foreign entity (as defined in section TIES.-The term energy storage technology' shall not include any property the construction of which begins after Decembel PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 271 in section 7701(a)(52)." "(A) IN GENERAL.-No credit shall be determined under subsection) a specied foreign entity as de ted in section 7701(a)(51)(B)), or section (b)(3) or subsection (c)(2)." (A) IN GENERAL.-Section 50(a) is amended- (i) by redesignating paragraphs (4) through (6) as paragraphs (5) through (7), respectively, (ii) by inserting after paragraph (3) the followin "(C) SPECIFIED TAXPAYER.-For purposes of this para graph, the term 'specified taxpayer any taxable year beginning after the date which is 2 year after the date of enactment of this paragraph. (i), by striking A applica antial payment aid par an 139 STAT. 272 PUBLIC LAW 119-21-JULY 4, 2025 CONFORMING ANEMONEYS in E BE a clause AND SOLAR LEASING ARRANGEMENTS.- Determination. Applicability ime period determined under section 16, 2025, 40 percent (or, in the case of a qualified facility which is an offshore wind facility, 20 percent "(ii) In the case of any qualified investment wit respect to any qualified facility or energy storage technology the construction of which begins on or after June 16, 2025, and before January 1, 2026, 45 percent Corshor the daci of, 25 alted facility which is an "(iii) In the case of any qualified investment with respect to any qualified facility or energy storage technology the construction of which begins during calendar year 2026, 50 percent (or, in the case of a quali fied facility which is an offshore wind facility, 35 per-cent). PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 273 (e) ELIMINATION OF ENERGY CREDIT FOR CERTAIN ENERGY PROP-ERTY.-Section 48(a)(2) is amended- (1) in subparagraph (A)(ii), by striking "2 percent" and inserting "0 percent TO QUALIED FEL CEIL PROPER Serion 48, as e by subsection (c), is amended- 2) y insertin ater subection the soloving new sud graph (E) thereof) "(1) subsection (b)(3)(A) shall be applied without regard to clause (iii) thereof, age shall be creased or otherwise adjusted by any other provision of th section, and "(3) subsection (g) shall not apply.". (g) EFFECTIVE DATES.- Applicability 26 USC 48 note of this Act. SEC. 70514. PHASE-OUT AND RESTRICTIONS ON ADVANCED MANUFAC TURING PRODUCTION CREDIT. (a) MODIFICATION OF PROVISION RELATING TO SALE O men sParagraph (4) of section 45X(d) is 139 STAT. 274 PUBLIC LAW 119-21-JULY 4, 2025 "(4) SALE OF INTEGRATED COMPONENTS. Applicability. PHASE On subparagraph (A), in the matter preceding clause Effective dates. Time periods. "(C) PHASE OUT FOR APPLICABLE CRITICAL MINERALS OTHER THAN METALLURGICAL COAL.- "(i) IN GENERAL.-In the case of any applicable critical mineral (other than metallurgical coal) pro luced after December 31, 2030, the amount determine under this subsection with respect to such mineral shall be equal to the product of- (1) the amount determined under paragrap! 1) with respect to such mineral, as determiner without regard to this subparagraph, multiplied by «II) the phase out percentage under clause " PHASK OUT PERCENTACE POR APPLICABLE CHIT- ICAL MINERALS OTHER THAN METALLURGICAL COAL.- The phase out percentage under this clause is equal "(I) in the case of any applicable critical mineral produced during calendar year 2031, 75 per-centrID in the case of any applicable critical mineral produced during calendar year 2032, 50 per-cent*III) in the case of any applicable critical mineral produced during calendar year 2033, 25 per-cent, aN in the case of any applicable critical mineral produced after December 31, 2033, O percent. PUBLIC LAW 119-21-JULY 4, 2025 This be To shal no pore to indeer orposent produced and sold after December 31, 2027. ction shall not apply to any metallu after December 31, 2029.". (c) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.-Section 45X is amended- (1) in subsection (c)(1), by adding at the end the following 139 STAT. 275 (2) in subsection (d), as amended by subsection (a) of this section, by adding at the end Ollowing new paragrap 4) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENT TIES.- 7701(a)(51)(B)), or (ii) a foreign-influenced entity (as defined in se ion 7701(a)(51)(D), without regard to clause (i)(I for which section Applicability. section (c)(1).". (d) MODIFICATION OF DEFINITION OF BATTERY MODULE.-Sec-tion 45X(c)(5)(B)(iii) is amended- (1) in subclause (I)(bb), by striking "and" at the end, (2) in subclause (II), by striking the period at the end new gular CA. CON. Morallurgical coal which use in the production of steel (within the 139 STAT. 276 PUBLIC LAW 119-21-JULY 4, 2025 pplicabilit 6 USC 45X note 26 USC 48C note. PROJECT CREDIT PROGRAM. (a) IN GENERAL.-Section 48C(e)(3)(C) is amended by striking "shall be increased" and inserting "shall not be increased" shall take effecton the date Tenaciment of this Ace by this section Subchapter B-Enhancement of America-first Energy Policy SEC. 70521. EXTENSION AND MODIFICATION OF CLEAN FUEL PRODUC- TION CREDIT. (a) PROHIBITION ON FOREIGN FEEDSTOCKS.- (A) in clause (i)(II)(bb), by striking 26 USC 45Z note. (1) IN GENERAL.-Section 45Z(b)(1) is amended- (A) by striking subparagraph (C) and inserting th mE ranging at he end the following new subpara- 26 USC 457 note. PUBLIC LAW 119-21-JULY 4, 2025 (1) IN GENERAL.-Section 45Z(b)(1)(B) is amended by adding at the end the following new clauses: "(iv) EXCLUSION OF INDIRECT LAND USE CHANGES.- 139 STAT. 277 Determination. "II) notwithstanding subparagraph (E), maj provide an emissions rate that is less than zero. (2) CONFORMING AMENDMENT.-Section 45Z(b)(1)(B)(i) is amended by striking (ii) and (iii)" and inserting "clauses (ii), (iii), (iv), and (v)" 3) EFFECTIVE DATE.-The amendments made by this sub- 26 USC 45Z note section shall apply to emissions rates published for transpor tation fuel produced after December 31, 2025. 15Z(g) is amended by striking "December 3] (a) is amended by Strikin Decene 31, 202 and Serting "December 31, 2029". PREVENTING DOUBLE CREDIT.-Section 45Z(d)(5) is (1) in subparagraph (A)- (A) in clause (ii), by striking "and" at the end, B) in clause (ill), by striking the period at the enc and inserting under this section is allowable.", and graph (A)(iv)." SALES TO UNRELATED PERSONS.-Section 45Z(f)(3) is amended by adding at the end the following: "The Secretary may prescribe additional related person rules similar to the rule described in the preceding sentence for entities which are not described in such sentence, including rules for related persons with respect to which the taxpayer has reason to believe will sell fuel to an unrelated person in a manner described in subsection (a)(4).". (g) TREATMENT OF SUSTAINABLE AVIATION FUEL.- (1) COORDINATION OF CREDITS.- (A) IN GENERAL.-Section 6426(k) is amended by 139 STAT. 278 PUBLIC LAW 119-21-JULY 4, 2025 under section 45Z is allowable (as determined without regard to subsecti) BaAV Dach etie amendment made by this pplicabili USC 645 note. 26 USC 45Z note. 2) ELIMINATION OF SPECIAL RATE.- (A) IN GENERAL.-Paragraph (3) of section 454(a) i mended to read as follow 3) DEFINITION OF SUSTAINABLE AVIATION FUEL.-For pu oses of this section, the term 'sustainable aviation fuel' meal quid fuel, the portion of which is not kerosene, which sold for use in an aircraft and which- "(A) meets the requirements of- "(i) ASTM International Standard D7566, or . "(ii) the Fischer Tropsch provisions of ASTM Inter- national Standard D1655, Annex Al, and "B) is not derived from palm fatty acid distillates or petro CONFORMING AMENDMENT. -Section 45Z(c)(1) is ", the $1.00 amount in subsection (a)(2)(B), the 35 cent amount in subsection (a)(3)(A)(i), and the $1.75 amount in subsection (a)(3)(A)(ii)" and inserting "and the $1.00 amount in subsection (a)(2)(B)". paragraph shall apply to fuel produced after Decembe SALE OCISTRATION OF PRODUCES OF FUEL DI, ISLE FOR CLEAN FUEL PRODUCTION CREDIT.- 26 USC 4101. 26 USC 4101 note. (j) EXTENSION AND MODIFICATION OF SMALL AGRI-BIODIESEL PRODUCER CREDIT.- (1) IN GENERAL.-Section 40A is amended- (A) in subsection (b)(4)- (i) in subparagraph (A), by striking "10 cents" and inserting "20 cents agri-biodiesel producer" (il) by adding at and the end the following new subparagraph: PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 279 by adding at the end the following new clause: (1) IN GENERAL. -Section 45Z(f) is amended by adding at the end the following new paragraph: "(8) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.- "(A) IN GENERAL.-No credit shall be determined under sube ot on aa fent arthis ple graph it the tapayethe specified foreign entity defined in section 7701(a)(51)(B)). "B) OTHER PROHIBITED FOREIGN ENTITIES.- No credit Effeivedate. shall be determined under subsection (a) for any taxable foreign-influenced (2) EFFECTIVE DATE.-The amendment made by this sub- 26 USC 45Z note section shall apply to taxable years beginning after the date of enactment of this Act. SEC. 70522. RESTRICTIONS ON CARBON OXIDE SEQUESTRATION CREDIT. 7701(a)(51)(B)), or (1) in subsection (a)- (A) in paragraph (2)(B)(ii), by adding "and" at the 139 STAT. 280 PUBLIC LAW 119-21-JULY 4, 2025 (B) in paragraph (3), by striking subparagraph (B) and inserting the following: "(B)(i) disposed of by the taxpayer in secure geological Sto ordiand not used by the taxpayer as described in clause Time period. in see ye on yane apayer in a maner decried (2) in subsection (b)- (A) in paragraph (1)- (i) by striking subparagraph (A) and inserting the following: "(A) IN GENERAL.-Except as provided in subparagraph (B) or (C), the applicable dollar amount shall be an amount "(i) for any taxable year beginning in a calendar year atter 2024 and before 2021, $17, an‹ "(ii) for any taxable year beginning in a calenda year after 2026, an amount equal to the product o $17 and the inflation adjustment factor for such cal endar year determined under section 43(b)(3)(B) for such calendar year, determined by substituting '2025 for '1990'.", and (ii) in subparagraph (B), by striking "shall be applied" and all that follows through the period and inserting "shall be applied by substituting '$36' for '$17' each place it appears." and (4) in pard insert i2), astri (3paragraphs (3)A) 'and inserting "paragraph (3)(A)", and (C) in paragraph (3), by striking "the dollar amounts (A) in paragraph (5)(B)(i), by striking "(4)(B)(ii)" and pplicabilit 6 USC 45 note. (d)E) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENT TIES.-The amendment made by subsection (a) shall apply t taxable years beginning after the date of enactment of thi PUBLIC LAW 119-21-JULY 4, 2025 SEC. 70523. INTANGIBLE DRILLING AND DEVELOPMENT COSTS TAKEN INTO ACCOUNT • FOR PURPOSES OF COMPUTING ADJUSTED FINANCIAL STATEMENT INCOME. (a) IN GENERAL.-Section 56A(c)(13) is amended- (1) by striking subparagraph (A) and inserting the fol- 139 STAT. 281 (2) by striking subparagraph (B)(i) and inserting the fol- "(i) to disregard any amount of- "(I) depreciation expense that is taken into account on the taxpayer's applicable financia statement with respect to such the taxpayer's 26 USC 56A note. SEC. 70524. INCOME FROM HYDROGEN STORAGE, CARBON CAPTURE, ADVANCED NUCLEAR, HYDROPOWER, THERMAL ENERGY ADDED TO QUALIFYING INCOME OF CERTAIN PUBLICLY TRADED PARTNERSHIPS. (a) In GENErAL.-Section 7704(d)(1)(E) is amended- (1) by striking "income and gains derived from the explo cation" and inserting the following: "income and gains deriver hydrogen 139 STAT. 282 PUBLIC LAW 119-21-JULY 4, 2025 "(I) the generation, availability for such factation, or storage of electric power at such "(II) the capture of carbon dioxide by such 26 USC 7704 note. 26 USC 6435. mary beans, to the dr on item conder to recip SEC. 70525. ALLOW FOR PAYMENTS TO CERTAIN INDIVIDUALS WHO DYE FUEL. (a) IN GENERAL.-Subchapter B of chapter 65, as amended at the plene folowninew sectiohis Act, is amended by adding "SEC. 6435. DYED FUEL. 0 a reeti or sivil penaity for excessive claims PUBLIC LAW 119-21-JULY 4, 2025 fuel on setion e i amendad bible india dyed diesel Les not sube for on xal, py sposes and insert elati to fuels not used for taxable purposes)" 139 STAT. 283 14) The table of s, bons for Suchapter B of chapter 65, is amended by the preceding provisions of this Act, is amende y adding at the en the following new item: "Sec. 6435. Dyed fuel.". (c) EFFECTIVE DATE.-The amendments made by this section 26 USC 6206 oh or arter the date hat is 180 days die thed are of the encined of this section. Subchapter C-Other Reforms SEC. 70531. MODIFICATIONS TO DE MINIMIS ENTRY PRIVILEGE FOR COMMERCIAL SHIPMENTS. (a) CIVIL PENALTY.- (1) ADDITIONAL PENALTY IMPOSED.-Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321) is amended by adding at the end the following new subsection: for the first violation and up to $10,000 for each subsequent viola-tion." (2) EFFECTIVE DATE. -The amendment made by paragraph T9USC 132l (1) shall take effect 30 days after the date of the enactment (b) REPEAL OF COMMERCIAL SHIPMENT ExCEPTION.- 19 USC 1321 note. CHAPTER 6-ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS 0601. MODIFICATION AND EXTENSION OF LIMITATION OI EXCESS BUSINESS LOSSES OF NONCORPORATE TAX PAYERS. (a) RULE MADE PERMANENT.-Section 461(I)(1) is amended by 139 STAT. 284 PUBLIC LAW 119-21-JULY 4, 2025 pplicabilit 6 USC 461 no 26 USC 707 note. 26 USC 707 note. Definitions. SEC. 70603. EXCESSIVE EMPLOYEE REMUNERATION FROM CON. TROLLED GROUP MEMBERS AND ALLOCATION OF DEDUCTION. (a) APPLICATION OF AGGREGATION RULES.-Section 162(m) is amended by adding at the end the following new paragraph: "(7) REMUNERATION FROM CONTROLLED GROUP MEMBERS.- "(A) IN GENERAL.-In the case of any publicly held "(I) paragraph (1) shall apply to such person with respect to such remuneration, and "(II) paragraph (1) shall apply to such publicly eld corporation and to each such related perso by substituting 'the allocable limitation amoun "(i) the amount of applicable employee remunera spe provided by such member with respect to suck PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 285 shall a Bly to eDe yeahamen entree by this, 20ion 26 US 162 note. SEC. 70604. EXCISE TAX ON CERTAIN REMITTANCE TRANSFERS. (a) IN GENERAL.-Chapter 36 is amended by inserting after subchapter B the following new subchapter: "Subchapter C-Remittance Transfers 26 USC prec. 4471. "Sec. 4475. Imposition of tax. "SEC. 4475. IMPOSITION OF TAX. "(a) IN GENERAL.-There is hereby imposed on any remittanc transfer a tax equal to 1 percent of the amount of such transfer "(b) PAYMENT OF TAX.- 26 USC 4475. (2) COLLECTION OF TAX.-The remittance transfer provide with respect to any remittance transfer shall collect the amoun of the tax imposed under subsection (a) with respect to suck transfer from the sender and remit such tax quarterly to the Secretary at such time and in such manner as provided by the Secretary, (3) SECONDARY LIABILITY.-Where any tax imposed by sub ection (a) is not paid at the time the transfer is made, the to the extent that such tax is not collected, such tax shall '(c) TAX LIMITED TO CASH AND tax imposed under subsection (a) shall apply only to any remittance ranster for which the sender provides cash, a money order, a cashier's check, or any other similar physical instrument (as deter mined by the Secretary) to the remittance transfer provider. "(d) NONAPPLICATION TO CERTAIN NONCASH REMITTANCE TRANSFERS.-Subsection (a) shall not apply to any remittance transfer for which the funds being transferred are- "(1) withdrawn from an account held in or by a financial institution- 139 STAT. 286 PUBLIC LAW 119-21-JULY 4, 2025 "(A) which is described in subparagraphs (A) through (H) of section 5312(a)(2) of title 31, United States Code, and "B) that is subject to the requirements under sub- issued in the United States '(e) DEFINITIONS.-For purposes of this section- 26 USC prec. 4461. 26 USC 4475. Definitions. 26 USC 3134 note. "SUBCHAPTER CREMITTANCE TRANSFERS". (c) EFFECTIVE DATE.-The amendments made by this sectior shall apply to transfers made after December 31, 2025. SEC. 70605. ENFORCEMENT PROVISIONS WITH RESPECT TO COVID RELATED EMPLOYEE RETENTION CREDITS. under paragraph (1) shall be treated as a penalty which i section ul er sect Co6695(g) of such Code and assessed under PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 287 "Secretary" 15) ry means he Sparpary of the but or the tem Definition. (i) the aggregate of the gross receipts of such per son for aid with respect t I1 COVID-ERTC documents exceeds 50 percent ( he gross receints of such person for such taxable vea. (I) such aggregate gross receipts exceed 20 percent of the gross receipts of such person for on on id, asgate of than as re it of such to all COVID-ERTC documents (determined after application of paragraph (3)) exceeds $500,000. include a certified protessional employer organization (a lefined in section 7705 of the Internal Revenue Code of 1986) (d) LIMITATION_ON CREDITS AND REFUNDS.-Notwithstanding section 6511 of the Internal Revenue Code of 1986, no credit unde 139 STAT. 288 PUBLIC LAW 119-21-JULY 4, 2025 Time period. Definition. Applicability. Guidance. PUBLIC LAW 119-21-JULY 4, 2025 SEC. 70606. SOCIAL SECURITY NUMBER REQUIREMENT FOR AMERICAN OPPORTUNITY AND LIFETIME LEARNING CREDITS. (a) SocIAL SECUrITy NUMBER OF TAXPaYEr REQUIRED.-Section 25A(g)(1) is amended to read as follows: "(1) IDENTIFICATION REQUIREMENT.- "(A) SOCIAL SECURITY NUMBER REQUIREMENT.-No credit shall be allowed under subsection (a) to an individual unless the individual includes on the return of tax for the taxable year- 139 STAT. 289 (B) INSTITUTION.-No American Opportunity Ta 'redit shall be allowed under this section unless the tax on the return of tax for the taxable year. "social security number or employer identification number' c) EFFECTIVE DATE.-The amendments made by this sectio 26 USC 25A note. hall apply to taxable years beginning after December 31, 2025 SEC. 70607. TASK FORCE ON THE REPLACEMENT OF DIRECT FILE. Appropration Reportion date. enactment of this Act, a report on- 1) the cost ot enhancing and establishing public-privat artnerships which provide for free tax filing for up to 7 perceo repall axy dire all ted gry ad uste by the intermal Revenue Service: Funded, government run service or a free serdice paaead by 139 STAT. 290 Time periods. PUBLIC LAW 119-21-JULY 4, 2025 Subtitle B-Health CHAPTER 1-MEDICAID Subchapter A-Reducing Fraud and Improving Enrollment Processes SEC. 71101. MORATORIUM ON IMPLEMENTATION OF RULE RELATING TO ELIGIBILITY AND ENROLLMENT IN MEDICARE Time period. SEC. 71102. MORATORIUM ON IMPLEMENTATION OF RULE RELATING TO ELIGIBILITY AND ENROLLMENT FOR MEDICAID, (A) Section 431.213(d). (2) PART 435.- (A) Section 435.222 (B) Section 435.407 (C) Section 435.907. (D) Section 435.911(c). (E) Section 435.912. (F) Section 435.916 (G) Section 435.919. (H) Section 435.1200(b)(3)(i)-(v). (I) Section 435.1200(e )(1)(ii). (J) Section 435.1200(h)(1). PUBLIC LAW 119-21-JULY 4, 2025 (3) PART 447.-Section 447.56(a)(1)(v). (4) PART 457.- (A) Section 457.344. (B) Section 457.960. (C) Section 457.1140(d)(4). (D) Section 457.1170. (E) Section 457.1180. SEC. 71103. REDUCING DUPLICATE ENROLLMENT UNDER THE MED- ICAID AND CHIP PROGRAMS. (a) MEDICAID.-- (1) IN GENERAL.-Section 1902 of the Social Security Act (42 U.S.C. 1396a) is amended- A) in subsection (a)- (i) in paragraph (86), by striking "and" at the 139 STAT. 291 new paragraph: (08) provide- "(A) beginning not later than January 1, 2027, in the case of 1 of the 50 States and the District of Columbia, Effective dates. Blam or water red an in real are tal Determination 139 STAT. 292 PUBLIC LAW 119-21-JULY 4, 2025 "(uu) PREVENTION OF ENROLLMENT UNDER MULTIPLE STATE PLANS.- Deadline. neously enrolled under the State plans (or waivers of such plans) of multiple States. Such system shall- "(A) provide for the receipt of information submitte by a State under subsection (a)(88)(B)(i); ano Time period. Time periods. Postal Service with a forwarding address "B) The National Change of Address Database main tained by the United States Postal Service (2) CONFORMING AMENDMENTS.- (A) PARIS.-Section 1903(r)(3) of the Social Security Act (42 U.S.C. 1396b(r)(3)) is amended PUBLIC LAW 119-21-JULY 4, 2025 (i) by striking "In order" and inserting "(A) In order", (il) by striking "through the Public" and inserting 139 STAT. 293 by the Seegiary un det section 1902 usystem established to meet the requirements of this paragraph." B) MANAGED CARE.-Section 1932 of the Social Secu ity Act (42 U.S.C. 1396u-2) is amended by adding a Contracts. y such chiry or plan din ehy vy r plan (1) IN GENERAL.-Section 2107(e)(1) of the Social Security Act (42 U.S.C. 1397gg(e)(1)) is amended- (A) by redesignating subparagraphs (H) through (U) as sulay insers i her ship, raspect cly the following new subparagraph: tion for enrollees and prevention of SEC. 71104. ENSURING DECEASED INDIVIDUALS DO NOT REMAIN ENROLLED. Section 1902 of the Social Security Act (42 U.S.C. 1396a, as amended by section 71103, is further amended- (1) in subsection (a)- (A) in paragraph (87), by striking "; and" and insertin a semicolon e prade that the State shall comply with the eligibilit rification reauirements under subsection (ww). except th: Applicante 139 STAT. 294 PUBLIC LAW 119-21-JULY 4, 2025 Effective date. Determinations. Reviews. ontırming the death of a beneticiars (ii) disenroll such individual from the State pla (or waiver of such plan) in accordance with subsection (a)(3) ill discontinue any payments for medical assist- other than navments for anv items or services fur "(C) REINSTATEMENT OF COVERAGE IN THE EVENT OF ERROR.-If a State determines that an individual was misidentified as deceased based on information obtained Death Master File and erroneously disentolled from medical assistance under the state outan (or waiver of such plan) based on such misidentification, the State shall immediately re-enroll such individual under the State plan (or waiver of such plan), retroactive to the date of such disenrollment ents under this title relating to Medicaid eligibility determin on and redetermination) SEC. 71105. ENSURING DECEASED PROVIDERS DO NOT REMAIN ENROLLED. Section 1902(kk)(1) of the Social Security Act (42 U.S.C. Effective date. Time period. Determination. 'ILE.-Beginning January 1, 2028, as part of the enrollmen or reenrollment or revalidation of enrollment) of a provide PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 295 SEC. 71106. PAYMENT REDUCTION RELATED TO CERTAIN ERRONEOUS EXCESS PAYMENTS UNDER MEDICAID. (a) IN GENERAL.-Section 1903(u)(1) of the Social Security Act B) by inserting ", to the extent practicable" befor (2) in subparagraph (B)- (A) by striking "The Secretary" and inserting "(i) Sub- ject to clause (ii), the Secretary"; anc it aps) ars subp aneraph "C)e Secretary "he" ih sach place in each such place; and 4) in subparagraph (D)(1)- A) in subclause (I (B) in end and inserting or payments where insufficient informa by aid agat able end the fooling ney, suddause. ab torn DiThe amendments made by subsectior a) shall apply beginning with respect to fiscal year 2030 SEC. 71107. ELIGIBILITY REDETERMINATIONS. a) In GENEraL.-Section 1902(e)(14) of the Social Securit ct (42 U.S.C. 1396a(e)(14)) is amended by adding at the en the following new subparagraph: '(L) FREQUENCY OF ELIGIBILITY REDETERMINATIONS FOE 42 USC 1396b 139 STAT. 296 PUBLIC LAW 119-21-JULY 4, 2025 "(I) Individuals enrolled under subsection Bandmilation. Regulations. of this 2 US 13964 note. Time period. SEC. 71108. REVISING HOME EQUITY LIMIT FOR DETERMINING ELIGI BILITY FOR LONG-TERM CARE SERVICES UNDER THE MEDICAID PROGRAM. Applicability. of section 1902(a)(1) (relating to statewideness) and section PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 297 deemed to be equal to $1,000,000." (b) CLARIFICATION.-Section' 1902 of the Social Security Act (42 U.S.C. 1396a) is amended- (1) in subsection (r)(2), by adding at the end the following new subparagraph: without application 1917(f)(1).", and (2) in subsection (e)(14)(D)(iv)- MIT.-Section 1917(1) shall apply for purpos ' determining the eligibility of an individual f nedical assistance with respect to nursing facilit ervices or other long-term care services. (c) EFFECTIVE DATE.-The amendments made by subsection . 42 USC 1396p (a) shall apply beginning on January 1, 2028. note. SEC. 71109. ALIEN MEDICAID ELIGIBILITY. (a) MEDICAID.-Section 1903(v) of the Social Security Act (42 U.S.C. 1396b(v)) is amended- " (4), and (Saragraph (1), by striking "and (4)'and inserting "(A) a resident of 1 of the 50 States, the District of Columbia, or a territory of the United States; and "(B) either- "(i) a citizen or national of the United States; of the Refugee Education Assistance Act of 1980 (Public Law 96-422); or "(iv) an individual who lawfully resides in the United States in accordance with a Compact of Free Associatior amended by section 71103(b), is further amended- 42 USC 1397gg. 139 STAT. 298 PUBLIC LAW 119-21-JULY 4, 2025 ical assistance furnished to aliens), except in relation to 2105(a)(1)(D)(ii).". Time period. (a) IN GENERAL.-Section 1905 of the Social Security Act (4 .S.C. 1396d) is amended by adding at the end the followir Effective date. Time period. Time period. and the amendments made by this section. to the Administrator of the Centers for $1,000,000 for fiscal year 2026, Subchapter B-Preventing Wasteful Spending SEC. 7LL1. MOBATORIUM ON IMPLEMENTATION OF RULE RELATING STAFFING STANDARDS FOR LONG-TERM CARE FACILITIES UNDER THE MEDICARE AND MEDICAID PRO-GRAMS. (1) Section 483.5. (2) Section 483.35. SEC. 71112. REDUCING STATE MEDICAID COSTS. (a) IN GENERAL.-Section 1902(a)(34) of the Social Security Act (42 U.S.C. 1396a(a)(34)) is amended to read as follows: ben neone to be tie to el at aira ceo are PUBLIC LAW 119-21-JULY 4, 2025 PERTA 139 STAT. 299 month in which the recipient makes application for assistance" (c) CHIP.-Section 2102(b)(1)(B) of the Social Security Act (42 U.S.C. 1397bb(b)(1)(B)) is amended- (1) in clause (iv), by striking "and" at the end; (2) in clause (v), by striking the period and inserting (vi) shall, in the case that the State elects t provide child health or pregnancy-related assistance issistance (or app livedulmade application for such individual), provide that such assistance is not made available to such individual for items and services ncluded under the State child health plan (or waive f such plan) that are furnished before the secon (e) IMPLEMENTATION FUNDING.-For the purposes of carrying there here appropriated, dthony montes in de he this sey on. to the Administrator of the Centers fo: 139 STAT. 300 Time periods. PUBLIC LAW 119-21-JULY 4, 2025 to remain av Medie in Sexpend, $10,000,000 for fiscal year 2026, SEC. 71113. FEDERAL PAYMENTS TO PROHIBITED ENTITIES. ending and provided to carry out a State plan under title X " the Social Security Act or a waiver of such a plan shall (A) that, as of the first day of the first quarter beginning after the date of enactment of this Act- (i) is an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt rom tax under section 501(a) of such Code (i) is an essential community provider describe in section 156.235 of title 45, Code of Federal Regula-ions (as in effect on the date of enactment of thi Act), that is primarily engaged in family planning serv ice, reproductive health, and related medical care; (iii) provides for abortions, other than an abor- (I) if the pregnancy is the result of an act of rape or incest: or (II) in the case where a woman suffers from physical injury, or physical iles, ial ding a life-lydal ing paysical condit tion 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 (B) for which the total amount of Federal and Stat xpenditures under the Medicaid program under title I f the Social Security Act for medical assistance furnisher tion,3) COVERED ORGANIZATION.-The term "covered organiza-means a managed care entity (as defined in section 1932(a)(1)(B) of the Social Security Act (42 U.S.C. 1396u- PUBLIC LAW 119-21-JULY 4, 2025 (4) STATE.-The term "State" has the meaning given such term in section of the Social Security Act (42 U.S.C (c) IMPLEMENTATION FUNDING.-For the purposes of carrying 139 STAT. 301 Subchapter C-Stopping Abusive Financing Practices SEC. 71114. SUNSETTING INCREASED FMAP INCENTIVE. Section 1905(ii)(3) of the Social Security Act (42 U.S.C. 1396d(ii)(3)) is amended- (1) by striking "which has not" and inserting the following: "which- "(A) has not"; (2) in subparagraph (A), as so inserted, by striking the period at the end and inserting "; and"; and (3) bB beginat texpend amounts for all sush aragdal: prior to January 1, 2026.". SEC. 71115. PROVIDER TAXES. (a) CHANGE IN THRESHOLD FOR HOLD HARMLESS PROVISION BROAD-BASED HEALTH RELATED TAXES.Section 1903(w)(4) of the Social Security Act (42 U.S.C. 1396b(w)(4)) is amended- Time periods. (2) by inserting after subparagraph (C)(i), the following new subparagraph: ent detEr purposes of supragra the applicable eperatons percent determined under this subparagraph is- I) in the case of a non-expansion State or unit of Effective date ocal government in such State and a class of health car tems or services described in section 433.56(a) of titl 12, Code of Federal Regulations (as in effect on May 1 139 STAT. 302 PUBLIC LAW 119-21-JULY 4, 2025 of Federal Regulations (as in effect on May 1, 2025), subject to clause (a) if, on the date of enactment of this subpara-graph, the expansion State or unit of local government in such State has enacted a tax and imposes such tax on such class and the Secretary determines that the tax is within the hold harmless threshold as of that date, the lower of revenue a the aagle osuper class of at has beet so determined; and (i) or the fisca year, an percent specified in clause "(bb) if, on the date of enactment of this subpara. graph, the expansion State or unit of local government in such State has not enacted or does not impose Definitions. "(II) for fiscal year 2029, 5 percent; "III) for fiscal year 2030, 4.5 percent; "(IV) for fiscal year 2031, 4 percent; and "(V) for fiscal year 2032 and each subsequent fiscal year, 3.5 percent "(ili) For purposes of clause (i): "(I) EXPANSION STATE.-The term 'expansion Stat neans a State that. beginning on January 1. 201 or on any date thereafter, elects to provide medical assistance to all individuals described in 1902(a)(10)(A)(i)(VIII) under the State plan under thi title or under a waiver of such plan "II) NON-EXPANSION STATE.-The term 'non-expan- 42 USC 1396b note. in flause i For the fial year applicable percent specified (b) NON-APPLICATION TO TERRITORIES. -The amendments mad by this section shall only apply with respect to a State that i $20,000,000 for fiscal year 2026, PUBLIC LAW 119-21-JULY 4, 2025 SEC. 71116. STATE DIRECTED PAYMENTS. 139 STAT. 303 percent of the specified total published Medicare payment rat or, in the absence of a specified total published Medicar payment rate, the payment rate under a Medicaid State plan (or under a waiver of such plan)): or nedicate apment rate at, it one bence od a sal pied to lent described in section 438.6(c(iN) of title 42 Sede of Deterive ain 438.6(c)(2)(iii) of title 42 a good faith effort to receive such approval, the Secretary) was made by the date of enactment of this Act for the rating period occurring within 180 davs of the date of rating period for which a completed preprint was submitted to the Secretary prior to the date of enactment of this Act, beginning with the rating period on or after January 1, 2028, the total amount f such payment shall be reduced by 10 percentage points eac ear until the total payment rate for such service is equal t the rate for such service specified in subsection (a). c) TREATMENT OF ExPANSION STATES.-The revisions describer n subsection (a) shall provide that, with respect to a State tha for a service furnished during a rating period beginning on or after the date of enactment of this Act. (d) DEFINITIONS.-In this section: (1) RATING PERIOD.-The term "rating period" has the meaning given such term in section 438.2 of title 42, Code of Federal Regulations (or a successor regulation). 139 STAT. 304 PUBLIC LAW 119-21-JULY 4, 2025 (2) RURAL HOSPITAL.-The term "rural hospital" means the U.S.C. 1395ww(d))) that- (i) is located in a rural area (as defined in para- small rural hospital (as (F) A rural emergency hospital (as defined in sectior [861(kkk)(2) of such Act (42 U.S.C. 1395x(kkk)(2))) (3) STATE.-The term "State" means 1 of the 50 States Time periods. isa years 2026 her 2030 for ated ses of carry or achie ection, to remain available until expende SEC. 71117. REQUIREMENTS REGARDING WAIVER OF UNIFORM TAX REQUIREMENT FOR MEDICAID PROVIDER TAX. (a) IN GENERAL.Section 1903(w) of the Social Security Act (42 U.S.C. 1396b(w)) is amended- 1) in paragraph (3)(E), by inserting after clause (il)(1. he following new clause to be generally redistriof tive it ali, ane following condidiond "(I) Within a permissible class, the tax rate imposed on any taxpayer or tax rate group (as defined in paragraph (7)(J)) tax rate group explicitly defined by its relatively higher volume or percentage of Medicaid taxable units. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 305 on te on eticad larable wit can armed in parage "(H) The term "(i) payment under the program under this title (such as Medicaid bed days); "(ii) Medicaid revenue; "(iii) costs associated with the program under this title (such as Medicaid charges, claims, his Meer aid chases, ded with tee program ), aed this title, as determined by the Secretary. "I) The term 'non-Medicaid taxable unit means a uni hat is being taxed within a health care related tax that i not applicable to the program under this title. Such term includes a unit that is used as the basis for- "(i) payment by non-Medicaid payers (such as non- Medicaid bed days); 139 STAT. 306 PUBLIC LAW 119-21-JULY 4, 2025 SEC. 71118. REQUIRING BUDGET NEUTRALITY FOR MEDICAID DEMONSTRATION PROJECTS UNDER SECTION 1115. Time periods. Time periods. to the Administrator of the Centers for Subchapter D-Increasing Personal Accountability SEC. 71119. REQUIREMENT FOR STATES TO ESTABLISH MEDICAID COMMUNITY ENGAGEMENT REQUIREMENTS FOR CERTAIN INDIVIDUALS. Deadline. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 307 "(B) in the case of an applicable individual enrolled consecutive- "(i) during the period between complance witthe of community service. for not less than 80 hours. o than 8 hour participates in a work program "(D) The individual is enrolled in an educational pro- Seton or the Fair Labor Standards Act of 1938, maltr plied by O he individual had an average monthly income over the preceding 6 months that is not less than th apple hai '(3) EXCEPTIONS.- "(A) MANDATORY EXCEPTION FOR CERTAIN INDIVID UALS.-The State shall deem an applicable individual to 139 STAT. 308 PUBLIC LAW 119-21-JULY 4, 2025 "(i) for part or all of such month, the individual- (I) was a specified excluded individual (a defined in paragraph (9)(A)(ii)); 01 "(II was- Procedures. an inmate of a public institution. "B) OPTIONAL EXCEPTION FOR SHORT-TERM HARDSHIF EVENTS " IN GENERAL. The State plan (or waiver of hardship of clause (i), deem such individual to have dem onstrated community engagement under paragraph (2 "(I) such individual receives inpatient hospital services, nursing facility services, services in an intermediate care for individuals with intellectual disabilities, inpatient psychiatric hospital services, or such other services of similar acuity (including outpatient care relating to other services specified in this subclause) as the Secretary determines appropriate; "(II) such individual resides in a county (o equivalent unit of local government)- "(aa) 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 "(bb) that, subject to a request from the State to the Secretary, made in such form at such time, and containing such informatior as the Secretary may require, has an unemployment rate that is at or above the lesser of "(AA) 8 percent; or PUBLIC LAW 119-21-JULY 4, 2025 1.5 times the national 139 STAT. 309 BATE poserve caped under this attent edinal intere fior"(6) PROCEDURE IN THE CASE OF NONCOMPLIANCE.- "(A) IN GENERAL. -If a State is unable to verify that Notices. an applicable individual has met the requirement to demonstrate community 139 STAT. 310 PUBLIC LAW 119-21-JULY 4, 2025 Deadline. Determination. "I) the State first determines whether, with respect to the individual, there is any other basis for eligibility for medical assistance under the State plan (or waiver of such plan) or for another insurance attordabilty program; and "(II) the individual is provided written notice and granted an opportunity for a fair hearing in to an apteal maya at ender minange ratal include information (in accordance with standards specified howing of compliance with such requirement (a lescribed in subparagraph (A)(ii)) or make a satisfac tory showing that such requirement does not apply to such individual on the basis that such individual waiver). "(7) TREATMENT OF NONCOMPLIANT INDIVIDUALS IN RELA- TION TO CERTAIN OTHER PROVISIONS.- "(A) CERTAIN EMAP INCREASES.-A State shall not be assistance under a State plan (or a waiver PUBLIC LAW 119-21-JULY 4, 2025 e requirement to demonstrate community engageme "(8) OUTREACH.- 139 STAT. 311 Notification. on- "(i) how to (9)(Al)i) the consequences of noncompliance with such requirement; and the individual status that the sette any change in I) the applicability of an exception unde aragraph (3) (or the end of the applicability ‹ such an exception); or excluded the indial unal a paragraph 91 sicified "(B) FORM OF OUTREACH NOTICE.-A' notice required under subparagraph (A) shall be delivered- "i) by regular mail (or, if elected by the individual, in an electronic format); and "(9) DEFINITIONS.-In this subsection: "(A) APPLICABLE INDIVIDUAL.- "(i) IN GENERAL.-The term 'applicable individual' means an individual (other than a specified excluded ndividual (as defined in clause (il)))- (I) who is eligible to enroll (or is enrolled subsection "(aa) is otherwise eligible to enroll (or is the Internal Revenue 139 STAT. 312 PUBLIC LAW 119-21-JULY 4, 2025 under part B of title XVIII, and is not other wise eligible to enroll under such plan. "(I) who (a)(10)(A)(i)(IX); is described in subsection "(II) who- La tea of sector t ne trin Hai Jare Improvement Act); "(bb) is a California Indian described i section 809(a) of such Act; or otherwise determined eligible as an Indian for the Indian Health Service under regulations promulgated by the Secretary; "III) who is the parent, guardian, caretaker relative, or family caregiver (as defined in section 2 of the RAISE Family Caregivers Act) of a dependent child 13 years of age and under or a disabled individual; "(IV) who is a veteran with a disability rated as total under section 1155 of title 38, United States Code; "(V) who is medically frail or otherwise has special medical needs (as defined by the Secretary), including an individual- "(aa) who is blind or disabled (as defined in section 1614); "(bb) with a substance use disorder "(cc) with a disabling mental disorder; "(dd) with a physical, intellectual or developmental disability that significantl impairs their ability to perform 1 or more "(ee) with a serious or complex medical condition; "(VI) who- "(aa) is in compliance with any requirements imposed by the State pursuant to section 407; or "(bb) is a member of a household that receives supplemental nutrition assistance program benefits under the Food and Nutrition Act of 2008 and is not exempt from a work requirement under such Act; "(VII) who is participating in a drug addictior or alcoholic treatment and rehabilitation progran (as defined in section 3(h) of the Food and Nutrition Act of 2008); "(VIII) who is an inmate of a public institution; or PUBLIC LAW 119-21-JULY 4, 2025 postparum medical assistance under pilegraph (5) or (16) of subsection (e). "(B) EDUCATIONAL PROGRAM.-The term 'educationa program' includes- 139 STAT. 313 (i) a program of career and technical educatior (as defined in section 3 of the Carl D. Perkins Caree and Technical Education Act of 2006). "(C) STATE.-The term 'State' means 1 of the 50 States D) WORK PROGRAM.-The term 'work program' h le meaning given such term in section 6(o)(1) of the Fo (10) PROHIBITING WAIVER OF COMMUNITY ENGAGEMEN 0) Prote orach tom EQUIREMENTS.-Notwithstanding section 1115(a), the prov: sions of this subsection may not be waived. "(11) SPECIAL IMPLEMENTATION RULE.- Determinations. requirements of this subsection if- to comply with the requirements shall consider- the Secretary. "(C) DURATION OF EXEMPTION.- (i) IN GENERAL.-An exemption granted under Expiration dat‹ subparagraph (A) shall expire not later than Decembe 139 STAT. 314 PUBLIC LAW 119-21-JULY 4, 2025 42 USC 1396b note. note. 42 USC 1396a note. (1) IN GENERAL.-In order for States to establish systems Effective date. in the Franco here are appropriated, out of any monies PUBLIC LAW 119-21-JULY 4, 2025 awardine grants under p fragra pe 202, to repurposes l able until expended; and award grants under para graph B, 0 fainavala le 139 STAT. 315 SEC. 71120. MODIFYING COST SHARING REQUIREMENTS FOR CERTAIN Time periods. EXPANSION INDIVIDUALS UNDER THE MEDICAID PRO-GRAM. V.S.C. 1296ies amendection 1916 of the Social Security Act (42 Effective dates uals", and 2) by adding at the end the following new subsectio 'k) SPECIAL RULES FOR CERTAIN EXPANSION INDIVIDUALS. shall provede that Beheng of a pied in Stata plan under the plan. "(2) REQUIRED IMPOSITION OF COST SHARING.- "(A) IN GENERAL.-Subject to subparagraph (B) and Determination. by the State. case may a deduction, 139 STAT. 316 PUBLIC LAW 119-21-JULY 4, 2025 plan with respect to care or an item or servic furnished to a specified individual exceed $35 "(II) FOR PRESCRIPTION DRUGS.-In no case may a deduction, cost sharing or similar charge imposed under the State plar Applicability. on a gaily or mote bad as spected ta "(A) is enrolled under section 1902(a)(10)(A)(i)(VIII); or "B) is described in such subsection and otherwise enrolled under a waiver of the State plan that provides (b) CONFORMING AMENDMENTS.- (1) REQUIRED APPLICATION.-Section 1902(a)(14) of the after "section 1916". PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 317 Medicare & Subchapter E-Expanding Access to Care SEC. 71121. MAKING CERTAIN ADJUSTMENTS TO COVERAGE OF HOME Time period OR COMMUNITY-BASED SERVICES UNDER MEDICAID. (a) ExpANDINg HCBS COVERAGE UNDER SECTION 1915(C) WAIVERS.-Section 1915(c) of the Social Security Act (42 U.S.C. 1396n(c)) is amended- (1) in paragraph (3), by inserting "paragraph (11) or" before "subsection (h)(2)"; ; and (2) by adding at the end the tollowing new paragrap 11) ExpANDING CoVerAGE For HOMe OR COMMUNITY-BASE SERVICES.- Determinations. Effective date. 139 STAT. 318 Criteria. PUBLIC LAW 119-21-JULY 4, 2025 home of under this saed sen, as under any other wait. retary The State establishes needs-based criteria, subject Criteria. Data. Data. retary) of such services furnished to individual described in clause (il), broken down by type of service "(II) with respect to each type of home or commu-ity-based service provided under the waiver, tr ength of time that such individuals have received suc "(IỈI) a comparison between the data described tional care he nurther ot lendividuals who have received home or community-based services under the waiver during the preceding year. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 319 title is the primary source of revenue.". 1) IN GENERAL.-There are appropriated, out of any moni • the Treasury not otherwise appropriated, to the Admini by, this section, 42 U.S.C. 1396n(c)) (as amended by this section) or unde ection 1115 of such Act (42 U.S.C. 1315), to remain avai able until expended (2) PAYMENTS BASED ON STATE HCBS ELIGIBLE POPU LATION.-Payments to States from amounts made available (as amended by this section) or under section 1115 of such Act (42 U.S.C. 1315), as compared to all States. CHAPTER 2-MEDICARE Subchapter A-Strengthening Eligibility Requirements SEC. 71201. LIMITING MEDICARE COVERAGE OF CERTAIN INDIVID. UALS. 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: «SEC. 1899C. LAITING MEDICARE COVERAGE OF CERTAIN INDIVID. be ena led to, or enSudi foto bebes on do this divid alma% the individual is 42 USC 1395mmm. 139 STAT. 320 fective dat me peri PUBLIC LAW 119-21-JULY 4, 2025 Deadline. Termination date. Subchapter B-Improving Services for Seniors SEC. 71202. TEMPORARY PAYMENT INCREASE UNDER THE MEDICARE PHYSICIAN FEE SCHEDULE TO ACCOUNT FOR EXCEPTIONAL CIRCUMSTANCES. (a) IN GENERAL.-Section 1848(t) of the Social Security Act (42 U.S.C. 1395w-4(t)) is amended- subparagraph heading, by inserting "AND (b) CONFORMING AMENDMENT.-Section 1848(c)(2)(B)(iv)(V) of the Social Security Act (42 U.S.C. 1395w-4(c)(2)(B)(iv)(V)) is amended by striking "or 2024" and inserting "2024, or 2026" SEC. 71203. EXPANDING AND CLARIFYING THE EXCLUSION FOR ORPHAN DRUGS UNDER THE DRUG PRICE NEGOTIATION PROGRAM. (a) IN GENERAL.-Section 1192(e) of the Social Security Act (42 U.S.C. 1320f-1(e)) is amended- PUBLIC LAW 119-21-JULY 4, 2025 A), by strikins J itraragrand (3) and insertiter preceding subparagraph an nectag some of mho e rare diseases or conditions, and inserting 139 STAT. 321 b) APPLICATION.-The amendments made by subsection (a) 42 USC 1320f-hall apply with respect to initial price applicability vears (a in section 1191(b) of the Social Security Act (42 U.S.C. 1320f(b))) beginning on or after January 1, 2028. CHAPTER 3-HEALTH TAX Subchapter A-Improving Eligibility Criteria SEC. 71301. PERMITTING PREMIUM TAX CREDIT ONLY FOR CERTAIN INDIVIDUALS. (b) ELIGIBLE ALIENS.-Section 36B(e)(2) is amended- (1) by striking "For purposes of this section, an individual" and inserting "For purposes of this section- an individual who lawfully resides in the United States in accordance with a Compact of Fres Association referred to in section 402(b)(2)(G) of th 139 STAT. 322 PUBLIC LAW 119-21-JULY 4, 2025 Personal Responsibility and Work Upportunity Reconciliation Act of 1996(8 U.S.C. U.S.C.1612(b)(2)(G))" (i) in paragraph (1), by striking "and section 36B(e) of the Internal Revenue Code of 1986"; and (ii) in paragraph (2)- (I) in subparagraph (A), by striking "and" at the end; (Il) in subparagraph (B), by adding "and" at the end; and (III) by adding at the end the following new subparagraph: "(C) in the case such individual is an alien lawfully present in the United States, whether such individual is an eligible alien (within the meaning of section 36B(e)(2 of such Code):" (B) in subsection (b)(3), by adding at the end the fol- the Internal Revenue Code of 1986).", an (C) in subsection (c)(2)(B)(ii), by adding at the en the following new subclause: "III) In the case of an individual described in clause (i)(I) with respect to whom a premium tax credit under section 36B of the Internal Revenue Code of 1986 is being claimed, the attestation that the individual is an eligible alien (within the meaning of section 36B(e)(2) of such Code).". 42 USC 18081 note. 26 USC 5000A. 26 USC 36B note. (d) REQUIREMENT TO MAINTAIN MINIMUM ESSENTIAL COV-ERAGE.-Section 5000A(d)(3) is amended by striking "an alien law-wily in ene meaning Or seed s ate 2d inserting "an eligible alie: (e) EFFECTIVE DATE.-The amendments made by this sectio Cother bla years beinding ate Dece ye 31, 202 (° shall apply SEC. 71302. DISALLOWING PREMIUM TAX CREDIT DURING PERIOD: OF MEDICAID INELIGIBILITY DUE TO ALIEN STATUS (a) IN GENERAL.-Section 36B(c)(1) is amended by striking subparagraph (B). PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 323 shall a Bly to vas De years beamed enter de my this, 202. 26 USC 36B note. Subchapter B-Preventing Waste, Fraud, and Abuse SEC. 71303. REQUIRING VERIFICATION OF ELIGIBILITY FOR PREMIUM TAX CREDIT. '(ii) for any advance payment under section 1412 it the Patient Protection and Affordable Care Act o the credit allowed under this section. information (to the extent relevant in determining eligibility described in subparagraph (A)) '(i) Household income and family size (il) Whether the individual is an eligible alier (iii) Any health coverage status or eligibility fo coverage. ON THIRD-PARTY Exchange shall be permitted to use any 139 STAT. 324 PUBLIC LAW 119-21-JULY 4, 2025 Applicability. tion 36B(c)(3)(A) is amended- (1) by striking "HEALTH PLAN.-The term" and inserting "HEALTH PLAN. IN GENERAL.-The term", and (2) by adding at the end the following new clause: PRE-ENROLLMENT VERIFICATION PROCESS ETUTED. Such term shall not include any plan in through an Exchange, unless pre-enrollment 26 USC 36B note. (c) EFFECTIVE DATE.-The amendments made by this section shall apply to taxable years beginning after December 31, 2027. SEC. 71304. DISALLOWING PREMIUM TAX CREDIT IN CASE OF CERTAIN COVERAGE ENROLLED IN DURING SPECIAL ENROLLMENT PERIOD. he followrong now clauses Act, is amended by adding at the en "(iii) EXCEPTION IN CASE OF CERTAIN SPECIA 26 USC 36B note. such purposes.". shal apply with respect to plan years beg ming ayer erien SEC. 71305. ELIMINATING LIMITATION ON RECAPTURE OF ADVANCE PAYMENT OF PREMIUM TAX CREDIT. (a) IN GENERAL.-Section 36B(f)(2) is amended by striking subparagraph (B). PUBLIC LAW 119-21-JULY 4, 2025 (b) CONFORMING AMENDMENTS.- 139 STAT. 325 "If the advance pay ADVANCE PAYMENTS.-II shall apply totax le yeah bem entered by eh it, tig. Subchapter C-Enhancing Choice for Patients SEC. 71306. PERMANENT EXTENSION OF SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR TELEHEALTH SERVICES. GENERAL._Subparagraph (E) of section 223(c)(2) is EC. 71307. ALLOWANCE OF BRONZE AND CATASTROPHIC PLANS I 'ONNECTION WITH HEALTH SAVINGS ACCOUNT (a) IN GENERAL.-Section 223(c)(2) is amended by adding at the end the following new subparagraph: 26 USC 223 note. SEC. 71308. ARRANGEMENTS DIRECT PRIMARY CARE SERVICE (a) IN GENERAL.-Section 223(c)(1) is amended by adding at the end the folly TREATMENT OF DRECT PRIMARY CARE SERVICE 139 STAT. 326 PUBLIC LAW 119-21-JULY 4, 2025 any individual, an arrangement under which sucl individual is provided medical care (as defined i section 213(d)) consisting solely of primary care services provided by primary care practitioners (a lefined in section 1833(x)(2)(A) of the Social Secu rity Act, determined without regard to clause (ii) thereof), if the sole compensation for such care is a fixed periodic fee. "(II) LIMITATION.-With respect to any individual for any month, such term shall not include such individual for such month exceed $150 (twic such dollar amount in the case of an individua (as so determined) that covers more than one indi-vidual). "(ili) CERTAIN SERVICES SPECIFICALLY EXCLUDED FROM TREATMENT AS PRIMARY CARE SERVICES.-For ourposes of this subparagraph, the term 'primary car ervices' shall not include- "(I) procedures that require the use of general anesthesia, "(I) prescription drugs (other than vaccines), Regulations. Guidance. at she bing of late end of iuse i, braid by the peg ad the end the following new clause: (c) INFLATION ADJUSTMENT. Section re ergic) is amended." 26 USC 223 note. sentence. (d) EFFECTIVE DATE.-The amendments made by this sectio shall apply to months beginning after December 31, 2025 PUBLIC LAW 119-21-JULY 4, 2025 CHAPTER 4-PROTECTING RURAL HOSPITALS AND PROVIDERS SEC. 71401. RURAL HEALTH TRANSFORMATION PROGRAM. (a) IN GENERAL.-Section 2105 of the Social Security Act (42 U.S.C. 1397ee) is amended by adding at the end the following new subsection: "(h) RURAL HEALTH TRANSFORMATION PROGRAM.- "(1) APPROPRIATION.- 139 STAT. 327 Time periods. out the activities described in paragraph (6)- "(1) $10,000,000,000 for fiscal year 2026; "(ii) $10,000,000,000 for fiscal year 2027 (Ill) Ş10000000,00 for fiscal year 2028; "(iv) $10,000,000,000 for fiscal year 2029; and "(v) $10,000,000,000 for fiscal year 2030. "(B) UNEXPENDED OR UNOBLIGATED FUNDS.- "(ii) REDISTRIBUTION OF UNEXPENDED OR UNOBLI- Deadline. Determination. such amounts are allotted. "II) AVAILABILITY OF AMOUNTS REDISTRIB-UTED.-Amounts redistributed to a State under thr ShUSE OF 30,2332, FUNDS.-If the Administrator Determination. 139 STAT. 328 PUBLIC LAW 119-21-JULY 4, 2025 Administrator deems appropriate, and any amounts so withheld, or that remain after any such reduction or so recovered, shall be returned to the Treasury of the United States. Deadline. Transformation plan. residents of the State; technologies that emphasize prevention chronic disease management; "(IV) to initiate, foster, and strengthen local and regional strategic partnerships between rural hospitals and other health care providers in order to promote measurable quality improvement, increase financial stability, maximize economies Certification. enhanced recruitment and training "(VI) to prioritize data and technology driven helatio cate at helders alrisp tals and otte bearal care services as close to a patient's home as is "(VII) that outlines strategies to manage long. term financial solvency and operating models of rural hospitals in the State; and "(VIII) that identifies specific causes driving the accelerating rate of stand-alone rural hospitals becoming at risk of closure, conversion, or service "(ii) a certification that none of the amounts pro vided under this subsection shall be used by the Stat for an expenditure that is attributable to an intergov- ™BY QUADLINE FOR APPROVAL. -Not later than Deny mall application he mitted stratonilment under this subsection PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 329 trator shall allot- amount to be determined by the Administrator in '(ii) consider- 139 STAT. 330 PUBLIC LAW 119-21-JULY 4, 2025 (Il) is treated as being located in a rura area pursuant to paragraph (8)(E) of such section , originally published in the Federal 1861(i) A sole community hospital (as defined in sec- "(iv) A Medicare-dependent, small rural hospit (as defined in section 1886(d)(5)(G)(iv)). "(v) A low-volume hospital (as defined in section 1886(d)(12)(C)). "(vi) A rural emergency hospital (as defined in section 1861(kkk)(2)) "(vii) A rural health clinic (as defined in sectior 1861(aa)(2)). "(viii) A Federally qualified health center las defined in section 1861(aa)(4)). "(ix) A community mental health center (as defined in section 1861(ff)(3)(B)). "(x) A health center that is receiving a grant under section 330 of the Public Health Service Act. "(xi) An opioid treatment program (as defined in section 1861(jjj)(2)) that is located in a rural census tract of a metropolitan statistical area (as determined under the most recent modification of the Goldsmit! Modification, originally published in the Federal Reg ister on February 27, 1992 (57 Fed. Reg. 6725)) "(хі) A certified community behavioral healtl clinic (as defined in section 1905(jj)(2)) that is located in a rural census tract of a metropolitan statistica area (as determined under the most recent modificatior of the Goldsmith Modification, originally published in the Federal Register on February 27, 1992 (57 Fed Reg. 6725). "(4) No MATCHING PAYMENT.-A State approved for an allot-lent under this subsection for a fiscal year shall not k equired to provide any matching funds as a condition f Plan. Reports. priate, including the following "(A) Each State shall submit to the Administrator (al a time, and in a form and manner, specified by the Adminis- "(i) a plan for the State to use its allotment to arry out 3 or more of the activities described in para raph (6); an annual reports on the use of allotments, including such additional information as the Adminis trator determines appropriate. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 331 to a State tions to improve prevention and chronic disease manage: monitoring ligence, and other advanced technologies. nities for a minimum of 5 years. "(F) Providing technical assistance, software, and hard- significant systems by ices Developing projects that & care arrangerive ts dela of care that include value-based Determination. (7) EXEMPTIONS.-Paragraphs (2), (3), (5), (6), (8), (10) 11), and (12) of subsection (c) do not apply to payments unde this subsection. 8) REVIEW.-There shall be no administrative or judici eview under section 1116 or otherwise of amounts allotte (b) CONFORMING AMENDMENTS.-Title XXI of the Social Security Act (42 U.S.C. 1397aa) is amended- (1) in section 2101- 139 STAT. 332 PUBLIC LAW 119-21-JULY 4, 2025 42 USC 1397ee. 42 USC 1397ff. 42 USC 1397aa note. (e) of bear secto 20gyk.1, by inserting "subection la, or , to the Administrator of the Centers for 31 USC 3101 note. Subtitle C-Increase in Debt Limit SEC. 72001. MODIFICATION OF LIMITATION ON THE PUBLIC DEBT. 26 USC 3304 note. Subtitle D-Unemployment SEC. 73001. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS MILLIONAIRES. Procedure. PUBLIC LAW 119-21-JULY 4, 2025 to verify wage eligibility by assessing claimant income to the degree possible. (3) RECOVERY OF OVERPAYMENTS.-Each State agency that 139 STAT. 333 STATES DEENED. In this section, the ern unemployme t com pensation program of the United States" means- employees under smehapter 1 of chiop of chapter 85 or dera, United. States Code; under sunchapler I Chapter Bis or title 5, Chite Slates 3) extended benefits under the Federal-State Extende Jnemployment Compensation Act of 1970 (26 U.S.C. 330 (4) any Federal temporary extension of unemployment com- pensation; TITLE VIII-COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS Subtitle A-Exemption of Certain Assets SEC. 80001. EXEMPTION OF CERTAIN ASSETS. (a) EXEMPTION OF CERTAIN ASSETS.-Section 480(f)(2) of the Higher Education Act of 1965 (20 U.S.C. 1087vv(f)(2)) is amended- (1) by striking "net value of the" and inserting the following: "(A) the; controlled by the family." b) EFFECTIVE DATE AND APPLICATION.-The amendments made y subsection (a) shall take effect on July 1, 2026, and shall appl Time perio 20 USC 1087V note. 139 STAT. 334 Effective dates. PUBLIC LAW 119-21-JULY 4, 2025 viah as det to aned under the ghedecor U.S.C. 1001 et seg.). Subtitle B-Loan Limits SEC. 81001. ESTABLISHMENT OF LOAN LIMITS FOR GRADUATE ANI PROFESSIONAL STUDENTS AND PARENT BORROWERS TERMINATION OF GRADUATE AND PROFESSIONAL PLUS Section 455(a) of the Higher Education Act of 1965 (20 U.S.C. 1087e(a)) is amended (B) by striking subparagraph (A) and inserting the followin TERMINATION OF AUTHORITY TO MAKE INTEREST SUBSIDIZED LOANS TO GRADUATE AND PROFESSIONAL STU-DENTS.-Subject to subparagraph (B), and notwithstanding any provision of this part or part B- "(i) for any period of instruction beginning on or Time period. July 1, 2012 Julyn anoaand end of Federal Direct Unstree Stafford loans such a student may borrow in any academic year (as defined in section 481(a)(2)) or its of this subparagraph.", and C) by adding at the end the followin (C) TERMINATION OF AUTHORITY TO MAKE FEDERA DIRECT PLUS LOANS TO GRADUATE AND PROFESSIONAL STU-DENTS.-Subject to paragraph (8) and notwithstanding any 2) by adding at the end the followin 4) GRADUATE AND PROFESSIONAL ANNUAL AND AGGREGA LIMITS FOR FEDERAL DIRECT UNSUBSIDIZED STAFFORD LOANS BEGINNING JULY 1, 2026.- "(A) ANNUAL LIMITS BEGINNING JULY 1, 2026.-Subject to paragraphs (7)(A) and (8), beginning on July 1, 202 the maximum annual amount of Federal Direct Unsub sidized Stafford loans "(i) a graduate student, who is not a professional student, may borrow in any academic year or its equivalent shall be $20,500; anc (ii) a professional student may borrow in an academic year or its equivalent shall be $50,000. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 335 "(aa) $200,000; minus "(bb) the amount such student borrower "I) a professional student- student. described "(aa) $200,000; minus "bb) the amount such student borrowed for programs of study described in subpara-graph (C)(i). "(C) DEFINITIONS.- student' 139 STAT. 336 PUBLIC LAW 119-21-JULY 4, 2025 Reducin. Deadline. f instruction ending before June 30, 2026, during th xpected time to credential described in subparagraph (B with respect to an individual who, as of June 30, 2026- "(i) three academic years; or "(ii) the period determined by calculating the dif ference between- (I) the program length for the program o study in which the individual is enrolled; an‹ PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 337 Subtitle C-Loan Repayment SEC. 82001. LOAN REPAYMENT. (a) TRANSITION TO INCOME-BASED REPAYMENT PLANS.- 20 USC 1087e note. Deadline income contingent loans of the borrower: (A) The Repayment Assistance Plan under section 455(q) of the Higher Education Act of 1965. (B) The income-based repayment plan under section 493C of the Higher Education Act of 1965. C) Any other repayment plan as authorized unde ection 455(d)(1) of the Higher Education Act of 196 begin repaying 455(g) of the Higher Education Act Of 95 ier respien b) REPAYMENT PLANS.-Section 455(d) of the Higher Educatio Ict of 1965 (20 U.S.C. 1087e(d)) is amended 139 STAT. 338 PUBLIC LAW 119-21-JULY 4, 2025 netter preceding subparagraph (,by inserting "before July 1, 2026, who has not received "made ude this phis part on or after July 1, 2026, after (i) by inserting "before June 30, 2028," before "an "that enables borrowers who have a partial tsancial hardship to make a vorer montay Effective date. "(F) beginning on July 1, 2026, the income-basec Repayment Assistance Plan under subsection (q), provided "(i) such Plan shall not be available for the repay- Applicability. 3 by admit the end the lINATION OF REPAYMENT AUTHORITYA SUNSET OF REPAYMENT PLANS AVAILABLE BEFORE JULY 1, 2026.-Paragraphs (1) through (4) of this subsectior shall only apply to loans made under this part before July 4, 2 PROHIBITIONS. The Secretary may not, for any described in paragraph (7)(A); or Effective date. 1, 2026.- "(A) DESIGN AND SELECTION.-Beginning on July 1, 2026, the Secretary shall offer a borrower of a loan made PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 339 principal of less than 825,00, a purisd of ind jeanial or not Ties than 525,00 and leas than $50,000, a period of 15 years; "(cc) for a borrower with total outstanding "i) the income-based Repayment Assistance Plan under subsection (q). LOANS MADE ON OR AFTER JULY 1, 2026.- 139 STAT. 340 PUBLIC LAW 119-21-JULY 4, 2025 "(i) STANDARD REPAYMENT PLAN REQUIRED.-Not- also has an excepted loan made before such date) to each excepted loan, including principal ano interest on those excepted loans, under the standar epayment on such loan (ii) EXCEPTED LOAN DEFINED.-for the purpose of this paragraph, the term 'excepted loan means a loan with an outstanding balance that is- "(I) a Federal Direct PLUS Loan that is made on behalf of a dependent student; or "(II) a Federal Direct Consolidation Loan, if the proceeds of such loan were used to discharge the liability on- "(aa) an excepted PLUS loan, as defined in section 493C(a)(1); or bb) an excented consolidation loan (a uch term is defined in section 493C(a)(2)(A notwithstanding subparagraph (B) of such sec-tion)." (c) ELIMINATION OF AUTHORITY TO PROVIDE INCOME CoNTIN- GENT REPAYMENT PLANS.- L) KEPEAL.-Subsection (e) of section 455 0i the High ducation Act of 1965 (20 U.S.C. 1087e(e)) is repeale (2) FURTHER AMENDMENTS TO ELIMINATE INCOME CONTINGENT REPAYMENT.- (A) Section 428 of the Higher Education Act of 1965 (20 U.S.C. 1078) is amended- (i) in subsection (b)(1)(D), by striking "be subject to income contingent repayment in accordance with subsection (m)" and inserting "be subiect to income based repayment in accordance with subsection (m)"; (ii) in subsection (m)- INCOME CONT SUNANon heading, by strikin (II) by amending paragraph (1) to read as ment plan under section 493C.", and striking INCOME CONTENE paragraph (2), by (B) Section 428C of the Higher Education Act of 1965 (20 U.S.C. 1078-3) is amended- (i) in subsection (a)(3)(B)(i)(V)(aa), by striking "for he purposes of obtaining income contingent repaymen or income-based repayment" and inserting "for the pur anse section 4ng for arsection 493, es mencaple inder section 455(g) or section 493( PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 341 "except pursuant under section 493C" 1965(2 S.S.C. 1092(1) is aheded by struction At of contingent and" ) Section 494(a)(2) of the Higher Education Act of 1965 (20 U.S.C. 1098h(a)(2)) is amended CONTINGENT "INCOME-BASED"; and (ii) in subparagraph (A)-striking intone-mattergepeeding clause (i, by (Il) in (3) EFFECTIVE DÅTE.-The amendments made by this sub- 20 USC 1078 section shall take effect on July 1, 2028. note. Educa) on Act of 1965 0 U.S.: 10 Te) is a mended by Higher terms and conditions: 139 STAT. 342 PUBLIC LAW 119-21-JULY 4, 2025 Deferment. time peril. Cancellation. Time period. Definition. "(il) whose most recent payment for such loan prior to the loan cancellation under this subparagraph was nade under such Repayment Assistance Plan; an "(iii) who has made 360 qualifying monthly pay ments on such loan. "(F) For the purposes of this subsection, the term 'quali- fying monthly payment' means any of the following: "(i) Ăn on-time applicable monthly payment under this sun An on-time monthly payment under the standard repayment plan under subsection (d)(7)(A)(i of not less than the monthly payment required unde such fill A monthly payment under any repayment plan (excluding the Repayment Assistance Plan under his subsection) of not less than the monthly paymer chat would be reauired under a standard repavmer plan under section 455(d)(1)(A) with a repaymen periodof A monthly payment under section 1930 ol out under section 455(d)(1)(D) (or under an alternative repayment plan in lieu of repayment under such ar an alternative repayment plan by the Secretary) o not less than the monthly payment required unde • payment because the borrower was in defermen inder subsection (f)(2)(B) or due to an economic hard ship described in subsection (f)(2)(D). PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 343 "(i) the amount that is the lesser of- for such mototal amant paid by the boye under this subsection, and for 139 STAT. 344 PUBLIC LAW 119-21-JULY 4, 2025 "(A) ADJUSTED GROSS INCOME.-The term 'adjusted tax return, the term does not include the adjusted gros income of the borrower's spouse (i, i, Or (v, the term applicable montely paylesse means, when used with respect to a borrower, the amount equal to- "I) the applicable base payment of the bor- rower, divided by 12; minus "(II) $50 for each dependent of the borrower (which, in the case of a married borrower filing a separate Federal income tax return, shall include only each dependent that the borrower claims on that return). "(ii) MINIMUM AMOUNT.-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. "(iii) FINAL PAYMENT.-In the case of a borrower total outstanding balance of principal interest on all of the loans of the borrower that are pursuant to the Repayment Assistance Plan reless than the applicable monthly payment calculated ursuant to clause (1) or (1l), as applicable, then th applicable monthly payment of the borrower shall b the total outstanding balance of principal and interest "(iv) BASE PAYMENT.-The amount of the applicable base payment for a borrower with an adjusted gross income of "I) not more than $10,000, is $120; "(II) more than $10.000 and not more thar $60,000, is 5 percent of such adjusted gross income "(VII) more than $60,000 and not more thar PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 345 (e) FEDERAL CONSOLIDATION LOANS.-Section 455(g) of the Higher Education Act of 1965 (20 U.S.C. 1087e(g)) is amendec Effective date. Determination. (1) AMENDMENTS.- (A) EXCEPTED CONSOLIDATION LOAN DEFINED.-Section 193C(a)(2) of the Higher Education Act of 1965 (20 U.S.C. 1098e(a)(2)) is amended to read as follows: "(2) EXCEPTED CONSOLIDATION LOAN.- "(A) IN GENERAL.-The term 'excepted consolidation loan' means- a consolidation loan under section 428C, or a Federal Direct Consolidation Loan described in clause (i). "(B) ExcLusIoN.-The Time period. 139 STAT. 346 PUBLIC LAW 119-21-JULY 4, 2025 title 34, Code of Federal Regulations (as in effect on June 30, 2023); or Definition. ELIGIBILITY.-Section 493C(a)(3) of the Higher Education Act of 1965 (20 U.S.C. 1098e(a)(3)) is amended to reas neans 15 percent of the result obtained by Caclaimg o at least ana) tha basis thes, mod the boirower's spouse's (if (C) TERMS OF INCOME-BASED REPAYMENT.→Sectiot 493C(b) of the Higher Education Act of 1965 (20 U.S.C 1098e(b)) is amended- (i) by amending paragraph (1) to read as follows: Time period. Procedures. ment A sistance aros, der senion 4 the Reple "standard repayment plan' (D) ELIGIBILITY DETERMINATIONS.-Section 493C(c) of the Higher Education Act of 1965 (20 U.S.C. 1098e(c)) is amended to read as follows: "(c) ELIGIBILITY DETERMINATIONS; AUTOMATIC RECERTIFI- PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 347 with section 455(e)(1) (as in effect on the day before the date of repeal of subsection (e) of section 455) or in connection sensitive repayment schedules under section 428(b)(9)(A)(iii) or 428C(b)(1)(E). "(2) AUTOMATIC RECERTIFICATION.- imene bat in ence poemar is section or under section 455(q), procedures to- 103(1)(13) of the Interna ursuant to approval provided under section 494, t etermine the repayment obligation of the borrowe section 455(q), as the case may be); and update the return bormation so discosed bere th letermination of the repayment obligation of the bor (E) SPECIAL TERMS FOR NEW BORROWERS ON AND AFTER JULY 1, 2014.-Section 493C(e) of the Higher Educatior Act of 1965 (20 U.S.C. 1098e(e)) is amended- BEFORE JULY CRE the 1, 2026 a head, ba fu in, 2014P "aftenoring "and before July 1, 139 STAT. 348 PUBLIC LAW 119-21-JULY 4, 2025 who is in repayment before, on, or alter the date of enactmen of this title (a) SUNSET OF ECONOMIC HARDSHIP AND UNEMPLOYMENI DeFERMENTS.-Section 455(f) of the Higher Education Act of 196: (20 U.S.C. 1087e(f)) is amended- Effective date. Time periods. (6) FORBEARANCE ON LOANS MADE UNDER THIS PART ON OR AFTER JULy 1, 2027.-Section 455(f) of the Higher Education Act of 1965 (20 U.S.C. 1087e(f)) is amended by adding at the end the Followiny FORBBARANCR ON LOANS MADE UNDER THIS PART ON SEC. 82003. LOAN REHABILITATION. note. Effective date. Section 455(m)(1)(A) of the Higher Education Act of 1965 (20 U.S.C. 1087e(m)(1)(A)) is amended- PUBLIC LAW 119-21-JULY 4, 2025 (1) in clause (iii), by striking "; or" and inserting a semi- 139 STAT. 349 Subtitle D-Pell Grants SEC. 83001. ELIGIBILITY. (a) FOREIGN INCOME AND FEDERAL PELL GRANT ELIGIBILITY.-of the figher Education Act of 1965(20 U.S.C. 1040 a (A) is amended to read as follows: se a are precing near year, for the gross income (as defined ir may 1, 2026, the foreign eme a described in (2) SUNSET.-Section 401(b)(1)(D) of the Higher Education Act of 1965 (20 U.S.C. 1070a(b)(1)(D)) is amended- (A) by striking and inserting "For eac academic year beginning before July 1, 2026, a student" and 139 STAT. 350 PUBLIC LAW 119-21-JULY 4, 2025 as in effect for such academic year," 20 USC 1087tt note. 1087tt(b)(1)(B)) 1S amended- (i) by striking clause (y); and (ii) by redesignating clauses (vi) and (vii) as clauses subparagraph (A) shall take effect on July 1, 202( (b) FEDERAL PELL GRANT INELIGIBILITY DUE TO A HIGH STU the end the following: 20 USC 1070a note. Time periods. SEC. 83002. WORKFORCE PELL GRANTS. (a) In GeNErAL.-Section 401 of the Higher Education Act of 1965 (20 U.S.C. 1070a) is amended by adding at the end the followin WORKFORCE PELL GRANT PROGRAM. - Effective date. "(A) 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 "(B) may not- "(i) be enrolled, or accepted for enrollment, in a program of study that leads to a graduate credential; "(ii) have attained such a credential. "(3) TERMS AND CONDITIONS OF AWARDS. -The Secretary shall award Workforce Pell Grants under this subsection in he same manner and with the same terms and conditior s the Secretary awards Federal Pell Grants under this sectio except that- "(A) each use of the term 'eligible program' (except in subsection (b)(9)(A)) shall be substituted by 'eligible workforce program under section 481(b)(3); PUBLIC LAW 119-21-JULY 4, 2025 'B) the provisions of subsection (d)(2) shall not be applicable to eligible workforce programs; anc 139 STAT. 351 section (d)(5)." ) PROGRAM ELIGIBILITY FOR WORKFORCE PELL GRANTS.-Se on 481(b) of the Higher Education Act of 1965 (20 U.S.C. 1088(b is amended- (1) by redesignating paragraphs (3) and (4) as paragraphs (4) and (5), respectively; and (2) by inserting after paragraph (2) the following: "(3)(A) A program is an eligible program for purposes of the Workforce Pell Grant program under section 401(k) only eligible institution during a minimum of 8 weeks, but less than 15 weeks; (as in effect on July 1, 2021); "(iii) the Governor of a State, after consultation with State and local the State board, determines that the program- 139 STAT. 352 PUBLIC LAW 119-21-JULY 4, 2025 (BB) provides such students with suc i credential upon completion of such progran and cate or deprepares strudes at or snore in oution of higher education (which may include the eligible institution providing the program), including by ensuring- ments; and sarand loa Determinatior institution for not less than 1 year prior to the dat n which the Secretarv makes a determination unde Definitions. 20 USC 1070a note. as such earnings "(aa) the median earnings of such students, as adjusted by the State and metropolitan area regional price Analysis base anthe foche Bot such program "(bb) 150 percent of the poverty line applicable to a single individual as determined under sectio 673(2) of the Community Services Block Grant Act (42 U.S.C. 9902(2)) for such year. "(B) In this paragraph: institution for purposes of section 40ion means an eligible "(ii) The term 'Governor' means the chief executive "(iii) The terms 'in-demand industry sector or occupa- and 'State by this section shal take Appect on duly 1, 2026, and shall made PUBLIC LAW 119-21-JULY 4, 2025 with respect to award year 2026-2027 and each succeeding award year. SEC. 83003. PELL SHORTFALL. Section 41107aC) the Higher ation At of 10ng striking SEC. 83004. FEDERAL PELL GRANT EXCLUSION RELATING TO OTHER 139 STAT. 353 Subtitle E-Accountability SEC. 84001. INELIGIBILITY BASED ON LOW EARNING OUTCOMES. Section 454 of the Higher Education Act of 1965 (20 U.S.C. 1087d) is amended- (1) in subsection (a)- (A) in paragraph (5), by striking "and" after the semi-colotib) by redesignating paragraph (6) as paragraph (7); (2) in subsection (b)(2), by striking "and (6)" and inserting "(6), and (7)"; EARNING OUTCOMES.- "(1) IN GENERAL. -Notwithstanding section 481(b),, an 139 STAT. 354 PUBLIC LAW 119-21-JULY 4, 2025 working adult described in paragraph (3) for the corresponding year 3) CALCULATION OF MEDIAN EARNINGS.- "(A) WORKING ADULT.-For purposes of applying paragraph (2) to an educational program at an institution a working adult described in this paragraph is a working dult who, for the corresponding year- (i) is aged 25 to 34 "(ii) is not enrolled in an institution of higher education; and Applicability. subparagraph (A), shall be based on data from the Bureal "(i) with respect to an educational program that awards a baccalaureate or lesser degree- "(I) for the State in which the institution is located; or enrolled in the than 50o rende the studente where the institution is located, for the entire United States; and "(ii) with respect to an educational program that is a graduate or professional program- "(I) for the lowest median earnings of- "(aa) a working adult in the State in which the institution is located; "(bb) a working adult in the same field of study (as determined by the Secretary, such as by using the 2-digit CIP code) in the State in which the institution is located; and (cc) a working adult in the same fiel f study (as so determined in the entir "II) if fewer than 50 percent of the students enrolled in the institution reside in the State where the institution is located, for the lower PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 355 does not meet the cohort median Definition. Sco dang thi orber the purpose ri ruleton hed by the Subtitle F-Regulatory Relief SEC. 85001. DELAY OF RULE RELATING TO BORROWER DEFENSE TO REPAYMENT. (a) DELAY.-Beginning on the date of enactment of this section, for loans that first originate before July 1, 2035, the provisions of subpart D of part 685 of title 34, Code of Federal Regulations (relating to borrower defense to repayment), as added or amender by the final regulations published by the Department of Educatior | "Institutional Eligibility Under the Higher Education Act of 1965, as Amended; Student Assistance General Provisions; Federal Perkins Loan Program; Federal Famil Education Loan Program; and William D. Ford Federal Direct Loal (b) EFFECT.-Beginning on the date of enactment of this section, with respect to loans that first originate before July 1, 2035, any regulations relating to borrower defense to repayment that took Effective dates. 139 STAT. 356 Effective dates. PUBLIC LAW 119-21-JULY 4, 2025 were on feet on such, are restored and revived as such regulations SEC. 85002. DELAY OF RULE RELATING TO CLOSED SCHOOL DIS Appropration Time period Subtitle G-Garden of Heroes SEC. 86001. GARDEN OF HEROES. In addition to amounts otherwise available, there are appro oriated to the National Endowment for the Humanities for fisca to cole, and meus Drd 14189(90 Fed. Reg. 8349; relating Subtitle H-Office of Refugee Resettlement SEC. 87001. POTENTIAL SPONSOR VETTING FOR UNACCOMPANIED Time period. PUBLIC LAW 119-21-JULY 4, 2025 adult residents of the potential : dult residents bi the entiat stinsors household 139 STAT. 357 a national criminal alien children; (3) determining gang-related markings Determination. child trafficking; and (c) DEFINITIONS.-In this section: POTENTIAL SPONSOR.-The term " means an individual or entity he alone co of an unaccompanied alien child. (2) UNACCOMPANIED ALIEN CHILD.-The term "unaccom-anied alien child" has the meaning given such term in section 162(g) of the Homeland Security Act of 2002 (6 U.S.C. 279(g)) TITLE IX-COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AF- Time periods. FAIRS Subtitle A-Homeland Security Provisions SEC. 90001. BORDER INFRASTRUCTURE AND WALL SYSTEM. 139 STAT. 358 PUBLIC LAW 119-21-JULY 4, 2025 AND PERFORMANCE BONUSES.- for the repair of existing patrol units and Expiration date. seton es pay beiged to netors a hire to trat, personnel for SEC. 90003. DETENTION CAPACITY. PUBLIC LAW 119-21-JULY 4, 2025 Act of 2002 (6 U.S.C. 279(g)))) who are encountered or apprehended by the Department of Homeland Security. SEC. 90004. BORDER SECURITY, TECHNOLOGY, AND SCREENING. 139 STAT. 359 inspectal inegligence, achine eared ail one in din technologies entry or exit of illicit narcotics i nathetic at posts of e, try and at th the southwest, northern, and maritime borders. (2) Air and Marine operations' upgrading and procurement of new plagrames and piourement of border surveilancil teen- tion Act of 2004 (8 U.S.C. 1365b). 5) Screening persons entering or exiting the United State 6) Initial screenings of unaccompanied alien children (a lefined in section 462(g) of the Homeland Security Act of 200. 6 U.S.C. 279(g))), consistent with the William Wilberforce Tra ficking Victims Protection Reauthorization Act of 2008 (Public Law 110-457; 122 Stat. 5044). ficking, inclading febady and its pry cor atimi dis, at tate southwest, northern, and maritime borders. (8) Commemorating efforts and events related to border items of interest in real time such that the system can make operational adjustments without the active engagement of personnel SEC. 90005. STATE AND LOCAL ASSISTANCE. (a) STATE HOMELAND SECURITY GRANT PROGRAMS.- (1) IN GENERAL.-In addition to amounts otherwise avail. able, there is appropriated to the Administrator of the Federa U.S.C. 605), to enhance State, local, and Tribal security througl grants, contracts, cooperative agreements, and other activities- 139 STAT. 360 PUBLIC LAW 119-21-JULY 4, 2025 8 USC 1716. i und for gts as to pigtle States and un its of locaigole fomen or any of the following purpose in the United states from smallation centers toresee Effective date. retary Sofairy such information in setary seth require tha PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 361 ach State include in its application the purposes for whic he State seeks the funds and a description of how the Stat plans to allocate the funds. The Secretary shall begin to accept Deadline. applications not later than 90 days after the date of the enactment of this Act. (6) TERMS AND CONDITIONS.-Nothing in this subsection hall authorize any State or local government to exercis mmigration or border security authorities reserved exclusivel to the Federal Government under the Immigration and Nation ality Act (8 U.S.C. 1101 et seq.) or the Homeland Securit ct of 2002 (6 U.S.C. 101 et seq.). The Federal Emergen lanagement Agency may use not more than 1 percent of th funds made available under this subsection for the purpose of administering grants provided for in this section. SEC. 90006. PRESIDENTIAL RESIDENCE PROTECTION. a) IN GENERAL.-In addition to amounts otherwise available here is appropriated to the Administrator of the Federal Emergenc be available only for costs that a State or local agency- (1) incurred or incurs on or after July 1, (2) decrestrates tors ne Administrator of the Federal Emer- gency Management Agency as being- A) in excess of typical law enforcement operation costs B) directly attributable to the provision of protectio described in this section; and ignated (Od pursated wo secion 5 or 4 of the Preside dia. Protection Assistance Act of 1976 (Public Law 94-524; 1 J.S.C. 3056 note) to be secured by the United States Secre Effective date. tion 3)tcerties certies reto thed by the united tates eaten protec Conification. SEC. 90007. DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR BORDER SUPPORT. Reimbursement. 139 STAT. 362 PUBLIC LAW 119-21-JULY 4, 2025 Subtitle B-Governmental Affairs Provisions Deadline. Regulations. Process. Time period Effective date Deadline. Process. OR REMOVAL.-Not later than 180 days PUBLIC LAW 119-21-JULY 4, 2025 a health benefits plan under the Program who is not eligible tr e so enrolled or covered shall be disenrolled or removed fron nrollment in, or coverage under, that health benetits plai g) EARNED BENEFITS AND HEALTH CARE ADMINISTRATIVE SER ICES ASSOCIATED OVERSIGHT AND AUDIT FUNDING.-Section 8909 of title 5, United States Code, is amended- the end the following: 139 STAT. 363 (2) in subsection (b)- (A) by redesignating paragraph (2) as paragraph (3); and (B) by inserting after paragraph (1) the following: '(2) In fiscal year 2026 all contributio, and 20 remain available untilerie end of Time periods sistions 20) 5, ought the BB Prototion fet of 2025.* SEC. 90102. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE. (b) CARES AcT.-Section 15010 of the CARES Act (Public 5 USC 424 note. Law 116-136; 134 Stat. 533) is amended- (1) in subsection (a)(6)- B) in subparagraph (F), by strikin‹ and inserting "or"; and (C) by adding at the end the following: "(G) the Act titled 'An Act to provide for reconciliation pursuant to title If of H. Con. Res. 14':a0d"; and (2) in subsection (k), by striking and inserting SEC. 90103. APPROPRIATION FOR THE OFFICE OF MANAGEMENT AND 2029, for 139 STAT. 364 Time periods. 8 USC 1801 et seq. 8 USC 1801. PUBLIC LAW 119-21-JULY 4, 2025 TITLE X-COMMITTEE ON THE JUDICIARY Subtitle A-Immigration and Law Enforcement Matters PART I-IMMIGRATION FEES SEC. 100001. APPLICABILITY OF THE IMMIGRATION LAWS. 8 USC 1802. Lions Wi50 phe Attorney eraleived from aliens filing applica- (A) shall be credited to the Executive Office fo Immigration Review; anc (B) may be retained and expended without furthe PUBLIC LAW 119-21-JULY 4, 2025 (A) shall be credited to U.S. Citizenship and Immigration Services; tion ee ee Albe deposited inted the dr seraton 2m) 8 U.S.C. 1356(m)); and (C) may be retained and expended without further appropriation; and 3) any amounts received in fees required under this sectio nat were not credited to the Executive Office for Immigratic Review pursuant to paragraph (1) or to U.S. Citizenship an mmigration Services pursuant to paragraph (2) shall be depos ited into the general fund of the Treasury. section shal not be waived oF redureuired to be paid under this SEC. 100003. EMPLOYMENT AUTHORIZATION DOCUMENT FEES. (a) ASYLUM APPLICANTS.- 139 STAT. 365 8 USC 1803. (2) INITIAL AMOUNT.-During fiscal year 2025, the amount specified in this subsection shall be the greater of- (A) $550; or (B) such amount as the Secretary of Homeland Security Regulations. may establish, by rule. (3) ANNUAL ADJUSTMENTS FOR INFLATION.-During fiscal year 2026, and during each subsequent fiscal year, the amount specified in this section shall be equal to the sum of- (A) the amount of the fee required under this sectior or the most recently concluded fiscal vear: and he amount referred to in subparagraph (A) by the percen ge (if any) by which the Consumer Price Index for Al (i) shall be credited to U.S. Citizenship and mmigration Services xaminations Fee Accosit established Under satio 139 STAT. 366 PUBLIC LAW 119-21-JULY 4, 2025 , equal to the amount specified in this sub- 244(a)(1)(B) (8 Regulations. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 367 (4) DISPOSITION OF EMPLOYMENT AUTHORIZATION APPLICATION FEES COLLECTED FROM ALIENS GRANTED TEMPORARY PRO- subsection shall not be waived or reduced. SEC. 100004. IMMIGRATION PAROLE FEE. (a) IN GENERAL.-Except as provided under subsection (b), the 8 USC 1804. case-by-case basis, that the alien is being paroled because- (1)(A) the alien has a medical emergency; and (B)(i) the alien cannot obtain necessary treatment in the foreign state in which the alien is residing; or is insuficient me for the alien to be admitten to the United States through the normal visa process; (2)(A) the alien is the parent or legal guardian of an alien described in paragraph (1); and (B) the alien described in paragraph (1) is a minor; (3)(A) the alien is needed in the United States to donate an organ or other tissue for transplant; and (B) there is insufficient time for the alien to be admitted 139 STAT. 368 PUBLIC LAW 119-21-JULY 4, 2025 Determination. Regulations. 8 USC 1805. SEC. 100005. SPECIAL IMMIGRANT JUVENILE FEE. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 369 immigrant juvenile status under 1101(a)(27)(J)). section 101(a)(27)(J) (8 U.S.C. (b) INITIAL AMoUNT.-For fiscal year 2025, the amount specified in this section shall be the greater of- (1) $250; or amount as the Secretary of Homeland Security Regulations. may establish, by rule. 1) the amount of the fee required under this subsectio or the most recently concluded fiscal year; an SEC. 100006. TEMPORARY PROTECTED STATUS FEE. Section 244(c)(1)(B) of the Immigration and Nationality Act (8 U.S.C. 1254a(c)(1)(B)) is amended- (1) by striking "The Attorney General" and inserting the following: (2) in clause , as redesign Aed, by stening 450 and inserting "$500, subject to the adjustments required under clause (ii)"; and (3) by adding at the end the following: "(ii) ANNUAL ADJUSTMENTS FOR _INFLATION.- ach subsequer sal year, the maximum amount of the fee authorize under this subparagraph for the most reenhy cord. 139 STAT. 370 8 USC 1806. PUBLIC LAW 119-21-JULY 4, 2025 Regulations. Deadline. 8 USC 1807. SEC. 100008. FORM I-94 FEE. PUBLIC LAW 119-21-JULY 4, 2025 (A) $24; or (B) such amount as the Secretary of Homeland Security 139 STAT. 371 Regulations. Fee Account in accordance with section 286(q)(2) (8 U.S.C. 1356(q)(2)); and (d) No FEE WAIVER.-Fees required • to be paid under this section shall not be waived or reduced. SEC. 100009. ANNUAL ASYLUM FEE. 8 USC 1808. (b) AMOUNT SPECIFIED.- o ben as the Secretary of Homeland Security Repain. Regulations. 139 STAT. 372 8 USC 1809. PUBLIC LAW 119-21-JULY 4, 2025 Coate rant this section shal be deposited into the genera section shal hot be waved of ed required to be paid under this SEC. 100010. FEE RELATING TO RENEWAL AND EXTENSION OF EMPLOY- Regulations. (C) may be retained and expended by U.S. Citizenshi and Immigration Services without further appropriation 8 USC 1810. section shall not be waived or reduced. SEC. 100011. FEE RELATING TO RENEWAL OR EXTENSION OF EMPLOYMENT AUTHORIZATION FOR ASYLUM APPLICANTS. a) IN GENERAL.-In addition to any other fee authorized b aw, the Secretary of Homeland Security shall require the paymen PUBLIC LAW 119-21-JULY 4, 2025 25 aun of eat less that or e5 sion or alien oyme has applied fon based on such application. (b) TERMINATION.-Each initial employment authorization, or renewal or extension of such authorization, shall terminate- tion by am asiate foller, u the denia case is relured plia. 139 STAT. 373 Appeals; or i migration Appeal l am appeal daid bil or an and of application. (c) DISPOSITION OF FEES RELATING TO RENEWAL AND EXTENSION OF EMPLOYMENT AUTHORIZATION FOR AsYLUM APPLICANTS.-During each fiscal year- tion Services; ) shall be deposited into the Immigration Examin ions Fee Account established under section 286(m) ( U.S.C. 1356(m)); and and maration Sendes expet d ther apropriatin, eral fund of the Treasury. d) No FEE WAIVER.-Fees required to be paid under this section shall not be waived or reduced. SEC. 100012. FEE RELATING TO RENEWAL AND EXTENSION OF EMPLOY- 8 USC 1811. MENT AUTHORIZATION FOR ALIENS GRANTED TEM- (b) AMouNT SPECIFIED.- specified in this subetion shall be tal greate o5, the amount (A) $275; or (B) such amount as the Secretary of Homeland Security Regulations. may establish, by rule. 139 STAT. 374 PUBLIC LAW 119-21-JULY 4, 2025 (C) DISPOSITION OF FEES RELATING TO RENEWAL AND EXTENSIOI OF EMPLOYMENT AUTHORIZATION FOR TEMPORARY PROTECTEL tion Services tone eat or aparted in he demietin mina. (C) may be retained and expended by U.S. Citizenship and Immigration Services without further appropriation; (2) any amounts collected pursuant to this section that Regulations 3 USC 1812 SEC. 100013. FEES RELATING TO APPLICATIONS FOR ADJUSTMENI Courts. (2) AMOUNT SPECIFIED.- (A) INITIAL AMOUNT.-For fiscal year 2025, the amount specified in this paragraph shall be the greater of- (i) $1,500; or (ii) such amount as the Attorney General may establish, by rule. (B) ANNUAL ADJUSTMENTS FOR INFLATION.-During iscal year 2026, and during each subsequent fiscal yea he amount specified in this paragraph shall be equal t the sum af the amount of the fee required under this subsection for the most recently concluded fiscal year; PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 375 (3) DISPOSITION OF ADJUSTMENT OF STATUS APPLICATION FEES.-During each fiscal year- Trmigration Revie to re to and spent ve true fir ther appropriation; and general fund of the Treasury. (b) FEE FOR FILING APPLICATION FOR WAIVER OF GROUNDS OF INADMISSIBILITY.- (1) IN GENERAL.-In addition to any other fees authorized Courts (2) AMOUNT SPECIFIED.- (A) INITIAL AMOUNT.-For fiscal year 2025, the amount specified in this paragraph shall be the greater of - (i) $1,050; or (i) such amount as the Attorney General may establish, by rule. (B) ANNUAL ADJUSTMENTS FOR INFLATION.-During fine a moant specied in this paragrapa shall be cal to 139 STAT. 376 PUBLIC LAW 119-21-JULY 4, 2025 (8 U.S.C. 1356(n)); and Immigrahan Ree ere dod to the spent viole fr Courts. (i) $500; or (it) such amount as the Attorney General may establish, by rule. (B) ANNUAL ADJUSTMENTS FOR INFLATION.-During 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, rounded to the next lowest multiple of $10. (3) DISPOSITION OF TEMPORARY PROTECTED STATUS APPLICATION FEES.-During each fiscal year- (A) not more than 25 percent of the fees collecte ursuant to this subsection- (1) shall be derived bv transter from the Immigra ion Examinations Fee Account under section 286(r (8 U.S.C. 1356(n)); and (ii) shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and pursuant to suou rap det sly brasposand credited general fund of the Treasury (d) FEE FOR FILING AN APPEAL OF A DECISION OF AN IMMIGRA TION JUDGE.- (1) IN GENERAL.-Except as provided in paragraph (3), the Attorney General shall require, in addition to any other fees authorized by law, the payment of a fee, equal to the amount PUBLIC LAW 119-21-JULY 4, 2025 specified in paragraph (2), by any alien at the time such alien files an appeal from a decision of an immigration judge. (2) AMOUNT SPECIFIED.- A) INITIAL AMOUNT.-F'or fiscal year 2025, the amour pecified in this paragraph shall be the greater of- (i) $900; or (ii) such amount as the Attorney General may establish, by rule. (B) ANNUAL ADJUSTMENTS FOR INFLATION.-During iscal year 2026, and during each subsequent fiscal yea he amount specified in this paragraph shall be equal t 139 STAT. 377 not apply to the appeal of a bond decision. FEES FOR APPEALING IMMIGRATION JUDGE DECISIONS.-During each fiscal year- (A) not more than 25 percent of the fees collected pursuant to this subsection- tion Examinations free counter fer section 286(a) (8 U.S.C. 1356(n)); and Immigration Bevie tod to the daped i out fir ther appropriation; and pursuan to subparagraph A shal be deposited into the general fund of the Treasury. (e) FEE FOR FILING AN APPEAL FROM A DECISION OF AN OFFICER 139 STAT. 378 PUBLIC LAW 119-21-JULY 4, 2025 section for the most hen concud ical year, Urban Consumers for the month of July precedin the date on which such adjustment takes effect exceed year- (A) not more than 25 percent of the fees collected pursuant to this subsection- 1) shall be derived by transter trom the Immigra on Dxaminations Fee Account under section 286 n (8 U.S.C. 1356(n)); and (ii) shall be credited to the Executive Office for Immigration Review to retain and spend without further appropriation; and (B) any amounts not derived by transfer and credited pursuant to subparagraph (A) shall be deposited into the general fund of the Treasury. (f) FEE FOR FILING AN APPEAL FROM A DECISION OF AN ADJUDICATING OFFICIAL IN A PRACTITIONER DISCIPLINARY CASE.- (1) IN GENERAL.-In addition to any other fees authorized by law, the Attorney General shall require the payment of , equal to the amount specified in paragraph (2), by any practitioner at the time such practitioner files an appeal fron a decision of an adjudicating official in a practitioner discipli (2) AMOUNT SPECIFIED.- (A) INITIAL AMOUNT.-For fiscal year 2025, the amount specified in this paragraph shall be the greater of- (i) $1,325; or (ii) such amount as the Attorney General may establish, by rule. section her amount of the ce ye quired under tai yeu; (3) DISPOSITION OF FEES FOR APPEALING DEPARTMENT OF HOMELAND SECURITY OFFICER DECISIONS.-During each fiscal PUBLIC LAW 119-21-JULY 4, 2025 (A) not more than 25 percent of the fees collected pursuant to this subsection- i shall be derived by transfer from the Immigra ion Examinations Fee Account under section 286(n (8 U.S.C. 1356(n)); and (ii) shall be Immigration Revie ord to and spent ve out fur. pursian to amounts opery say be asposited eredited (g) FEE FOR FILING A MOTION TO REOPEN OR A MOTION TO RECONSIDER.- 139 STAT. 379 A) INITIAL AMOUNT.-For fiscal year 2025, the amour ecified in this paragraph shall be the greater of- (il) such amount as the Attorney General mav establish, by rule. ANNUAL ADJUSTMENTS fiscal year 2026, the sum of- i) the amount of the fee required under this sul action for the most recently concluded fiscal vea. and • CERTAIN MOTIONS.- 139 STAT. 380 PUBLIC LAW 119-21-JULY 4, 2025 (Il) shall be credited to the Executive Office fo Immigration Review to retain and spend without fur ther appropriation; and A) INITIAL AMOUNT.-For fiscal year 2025, the amour pecified in this paragraph shall be the greater of (i) $600; or (ii) such amount as the Attorney General may establish, by rule. (B) ANNUAL ADJUSTMENTS FOR INFLATION.-During and during each subsequent fiscal year Ane a recited in this paraph hal be cau (i) the amount of the fee required under this subsection for the most recently concluded fiscal year; Urban Consumers for the month of July precedin the date on which such adjustment takes effect exceed the Consumer Price Index for All Urban Consumers for the same month of the preceding calendar year, rounded to the next lowest multiple of $10. (3) DISPOSITION OF FEES FOR FILING APPLICATION FOF SUSPENSION OF DEPORTATION.-During each fiscal year- (A) not more than 25 percent of the fees collected pursuant to this subsection- (i shall be derived by transfer from the Immigr: ion Examinations Fee Account under section 286(1 (8 U.S.C. 1356(n)); and (ii) shall be credited to the Executive Office for Immigration Review to retain and spend without fur. Courts. PUBLIC LAW 119-21-JULY 4, 2025 A) INITIAL AMOUNT.-For fiscal year 2025, the amoun pecified in this paragraph shall be the greater of- 139 STAT. 381 i) the amount of the fee required under this su ction for the most recently concluded fiscal vea ELLATION OF REMOVAL.-During each fiscal year- (A) not more than 25 percent of the fees collecte pursuant to this subsection- i) shall be derived by transfer from the Immigra ion Examinations Fee Account under section 286(n (8 U.S.C. 1356(n)); and Immigration Rever to el ta the ispendive out for ther appropriation; and (B) any amounts pursuant to susparagraph ciy shalt be deposited me ted general fund of the Treasury. G) FEE FOR FILING AN APPLICATION FOR CANCELLATION OI REMOVAL AND ADJUSTMENT OF STATUS FOR CERTAIN NONPERMA of he amount redeed to in a use i by the percentage 139 STAT. 382 PUBLIC LAW 119-21-JULY 4, 2025 (ii) shall be credited to the Executive Office for Immigration Review to retain and spend without fur mmigration Review for the Legal Orientation Program, or for ar iccessor program SEC. 100014. ELECTRONIC SYSTEM FOR TRAVEL AUTHORIZATION FEE. Section 217(h)(3)(B) (8 U.S.C. 1187(h)(3)(B)) is amended- (1) in clause (i)- (A) in subclause (I), by striking "and" at the end; , "of not less than $10" after "a (2) in clause (iii), by striking "October 31, 2028" and inserting "October 31, 2034"; and (3) by adding at the end the following SUBSEQUENT ADJUSTMENT.-During fiscal specized in dause (in or a fiscal ye th shall be subparate amdug the fee regened under the 8 USC 1813. SEC. 100015. ELECTRONIC VISA UPDATE SYSTEM FEE. law, a) SeCretary or -omedand Sectority shah rege auto pazed bt PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 383 t a fee, in the amount specified in subsection (b), by any alie ubject to the Electronic Visa Update System at the time of suc alien's enrollment in such system. (b) AMOUNT SPECIFIED.- (1) IN GENERAL.-For fiscal year 2025, the amount specified in this subsection shall be the greater of (A) $30; or (B) such amount as the Secretary of Homeland Security Regulations C) DISPOSITION OF ELECTRONIC VISA UPDATE SYSTEM FEES.- (1) IN GENERAL.-Section 286 (8 U.S.C. 1356) is amender by adding at the end the following: "(W) CBP ELECTRONIC VISA UPDATE SYSTEM AccoUNT.- "(1) ESTABLISHMENT.-There is established in the general ind of the Treasury a separate account, which shall be know the CBP Electronic Visa Update System Account' (referr to in this subsection as the 'Account'). "(2) DEPOSITS.-There shall be deposited into the Account an amount equal to the difference between- "(A) all of the fees received pursuant to section 100015 of the Act entitled 'An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14' (119th Congress) and 139 STAT. 384 8 USC 1814. Reimbursement. PUBLIC LAW 119-21-JULY 4, 2025 SEC. 100016. FEE FOR ALIENS ORDERED REMOVED IN ABSENTIA. ournequently arrested by U.S. Immigration and Cus Regulations. (B) such amount as the Secretary of Homeland Security fiscal year- and Customs Enforcement ihout further appropration; 8 USC 1815. SEC. 100017. INADMISSIBLE ALIEN APPREHENSION FEE. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 385 (1) INITIAL AMOUNT.-For fiscal year 2025, the amount specified in this section shall be the greater of (A) $5,000; or (B) such amount as the Secretary of Homeland Security Regulations. onsumer Price Index for All Urban Consumers for tr me month of the preceding calendar year, rounded the next lowest multiple of $10. (c) DISPOSITION OF INADMISSIBLE ALIEN APPREHENSION FEES.- During each fiscal year- (1) 50 Shalt be the is to sed uniat on hid eitoms Enforcement; (B) shall be deposited into the Detention and Removal Sie needed by U.S. Immigratio nd Customs Enforcement without further appropriation into the generatind a beat this eur shite opaid, SEC. 100018. AMENDMENT TO AUTHORITY TO APPLY FOR ASYLUM. Section 208(d)(3) (8 U.S.C. 1158(d)(3)) is amended- (1) in the first sentence, by striking "may" and inserting PART II-IMMIGRATION AND LAW ENFORCEMENT FUNDING SEC. 100051. APPROPRIATION FOR THE DEPARTMENT OF HOMELAND SECURITY. In addition to amounts otherwise available, there is appro 139 STAT. 386 PUBLIC LAW 119-21-JULY 4, 2025 (5) PROTECTING ALIEN CHILDREN FROM EXPLOITATION.-In instances of aliens and alien children entering the United States vithout a valid visa, funding is provided for the purposes of- (A) collecting fingerprints, in accordance with sectior 262 of the Immigration and Nationality Act (8 U.S.C. 1302) (8d.S.C. 12ib), (a)(3) and (b) of section 235 of such Act (B) collecting DNA, in accordance with sections 235(d) and 287(b) of the Immigration and Nationality Act (8 U.S.C. (A) ending the presence of criminal gangs and criminal organizations throughout the United States; (C) combating human smuggling and trafficking net works throughout the United States aunt no Can sualing as rating net PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 387 (9) EXPEDITED REMOVAL OF CRIMINAL ALIENS.-Funding for the expedited removal of criminal aliens, in accordance witl the provisions of section 235(b)(1) of the Immigration an Nationality Act (8 U.S.C. 1225(b)(1)). (8 U.S.C. 1225(c)). 111) CRIMINAL AND GANG CHECKS ALIEN C CINEN Funding for criminal and gageMers of (12) INFORMATION TECHNOLOGY.-Information technology investments to support immigration purposes, including improvements to fee and revenue collections. SEC. 100052. APPROPRIATION FOR U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT. 139 STAT. 388 PUBLIC LAW 119-21-JULY 4, 2025 Effective date. Enforcement to carry out Contracts. (i) the commencement and termination dates of minaegun of sen dat period or provisions for the deter- (I) the conditions under which the agreement may be terminated before the agreed-upon servic period has been completed; anc (II) the effect of a termination described in (3) RECRUITMENT, HIRING, AND ONBOARDING.-Facilitating the recruitment hiring, and onboarding of additional U.S. Immigration and Custonreement personnel to carry our (A) investing in information technology, recruitment, and marketing; and (B) hiring staff necessary to carry out information tech (4) Try SPORt, unding ior tactisportation costs and operations, including improvements to fee collections. PUBLIC LAW 119-21-JULY 4, 2025 (6) FACILITY UPGRADES.-Funding for facility upgrades to support enforcement and removal operations. (7) FLEET MODERNIZATION.-Funding for fleet moderniza- 139 STAT. 389 A) maintaining the care and custody, during the perior which a charge described in clause (i) is pending, i nder see charged andyith ister at ality Act (8 U.S.C. 1325(a)); and (ii) entered the United States with the alien's child tion and Nationality Act (8 U.S.C. 1357(g)). VICTIMS and training additional staff to carry out the States without authorization. (11) OFFICE OF THE PRINCIPAL LEGAL ADVISOR.-Hiring additional attorneys and the necessary support staff within he Office of the Principal Lega SEC. 100053. APPROPRIATION FOR FEDERAL LAW ENFORCEMENT TRAINING CENTERS. the purposes described in subsections (b) and (c). SEC. 100054. APPROPRIATION FOR THE DEPARTMENT OF JUSTICE. appropriated, tember 30, 1xE T OFFICE FOR MICRATION REYIEW.- 139 STAT. 390 PUBLIC LAW 119-21-JULY 4, 2025 Effective date. Courts. (i) investigating and prosecuting violent crime; (ii) criminal enforcement initiatives; and (iii) immigration enforcement and removal efforts. (B) LIMITATIONS.-No funds made available under this subsection shall be made available to community violence Determination. PUBLIC LAW 119-21-JULY 4, 2025 (7) COMPENSATION ALIENS. FOR INCARCERATION OF CRIMINAL (A) IN GENERAL.-Providing compensation to a State or political subdivision of a State for the incarceration 139 STAT. 391 or a political subdivision of the State; or (III) was admitted as a nonimmigrant and, at the time the alien was taken into custody by the State or a political subdivision of the State, has failed to maintain the nonimmigrant status in which the alier was admitted, or to which it was changed, or to comply with the conditions of any such status. (C) LIMITATION.-Amounts made available under this subsection shall be distributed to more than 1 State. The amounts made avallable under subparagraph (A) may not be used to compensate any State or political subdivision of a State if the State or political subdivision of the State rohibits or in any way restricts a Federal, State, or loca government entity, official, or other personnel from doin any of the following: Nationality Act (8 U.S.C. 1101(a)(17))). (ii) Assisting or cooperating with Federal law or other personne or andavith, tie insistiny gradion status, ul 139 STAT. 392 34 USC 61101. PUBLIC LAW 119-21-JULY 4, 2025 SEC. 100055. BRIDGING IMMIGRATION RELATED DEFICITS EXPERI Determination. Effective date. SEC. 100056. APPROPRIATION FOR THE BUREAU OF PRISONS. PUBLIC LAW 119-21-JULY 4, 2025 139 STAT. 393 ade available underainies mala shed be forded bine marv SEC. 100057. APPROPRIATION FOR THE UNITED STATES SECRET cluding personnel, training facilitie I additional Tried States Secret Senice restee nology; and ied United States Smited Stato Secret Sevice personiel in accordance will subsection (c). I Save See year of serice with the ene requied he compence or prand in or the dates of the 139 STAT. 394 PUBLIC LAW 119-21-JULY 4, 2025 (ii) the effect of a termination described in clause (i). Subtitle B-Judiciary Matters SEC. 100101. APPROPRIATION TO THE ADMINISTRATIVE OFFICE OF Analysis. ssessment eterminatio cral reingent and cheese pen or race ne the taxpae! securities for the issuance of preliminary injunctions or temporary restraining orders against the Federal Government pursuant to rule 65(c) of the Federal Rules of Civil Procedure. SEC. 100102. APPROPRIATION TO THE FEDERAL JUDICIAL CENTER. (a) APPROPRIATION.-In addition to amounts otherwise avail-able, there is appropriated to the Director of the Federal Judicial Center, out of amounts in the Treasury not otherwise appropriated 2025 through 2028, for the purpose described in subsection (b) (b) USE OF FUNDS.-The Federal Judicial Center shall use and training for personnel of Phe dicial branch, incueductroning trahe absence or conse of Subtitle C-Radiation Exposure Compensation Matters SEC. 100201. EXTENSION OF FUND. (Pubic lian 101)426; 42 .S.C. 2210 note)s am Odedensation Act SEC. 100202. CLAIMS RELATING TO ATMOSPHERIC TESTING. (a) LEUKEMIA CLAIMS RELATING TO TRINITY TEST IN NEV MEXICO AND TESTS AT THE NEVADA SITE.-Section 4(a)(1)(A) of PUBLIC LAW 119-21-JULY 4, 2025 the Radiation Exposure Compensation Act (Public Law 101-426; 42 U.S.C. 2210 note) is amended- 139 STAT. 395 participation described in clause (i)(IV)". (b) AMOUNTS FOR CLAIMS RELATED TO LEUKEMIA.-Section 4(a)(1) of the Radiation Exposure Compensation Act (Public Law 101-426; 42 U.S.C. 2210 note) is amended- (1) in subparagraph (A), by striking "an amount" and inserting "the amount" (2) by striking subparagraph (B) and inserting the fol- "(B) AMOUNT.-If the conditions described in subpara- graph (C) are met, sraparagrape) shal reive id00,000.° in described in (3) in subparagraph (C), by adding at the end the following: (c) CONDITIONS FOR CLAIMS RELATED TO LEUKEMIA.-Section 4(a)(1)(C) of the Radiation Exposure Compensation Act (Public Law 101-426; 42 U.S.C. 2210 note) is amended- (2) by redesignating clauses (ii) and (iii) as clauses (i) and (il), respectivel) IN NEW MEXICO AND TESTS AT THE EVADA SITE. Tetion 4212 of the Radiation Exposure Compensation Act (Public Law 101 126: 42 U.S.C. 2210 note) is amended- (A) by striking "in the affected area" and inserting (B) by striking (C) by striking. "2 years" and inserting "1 year", and "October 31. 1958." "November 6, 1962; (2) in subparagraph (B)- (A) by striking "in the affected area" and inserting "in an affected area (B) by striking ,and , or" at the end and inserting a semi- colon; 139 STAT. 396 PUBLIC LAW 119-21-JULY 4, 2025 (D); andy redesignating subparagraph (O) as suhparagraph (e) AMOUNTS FOR CLAIMS RELATED TO SPECIFIED DISEASES.- Definition. "(A) except as provided under subparagraph (B)- "(i) the States of New Mexico, "ii) in the State of Nevada, the counties of White ine, Nye, Lander, Lincoln, Eureka, and that porti Clark County that consists of townships 13 throu SEC. 100203. CLAIMS RELATING TO URANIUM MINING. (a) EMPLOYEES OF MINES AND MILLS.-Section 5(a)(1)(A)(i) of the Radiation Exposure Compensation Act (Public Law 101-426; 42 U.S.C. 2210 note) is amended to read as follows: State listing. PUBLIC LAW 119-21-JULY 4, 2025 (b) MINERS.- -Section 5(a)(1)(A)(ii)(]) of the Radiation Exposur Compensation Act (Public Law 101-426; 42 U.S.C. 2210 note) is 139 STAT. 397 Law 101-426; 42 U.S.C. 2210 note) is amended- (1) by inserting (2) by inserting "core driller," after "was a miller"; at suz) by inanium wine wuravilm in meer iore frans porter", (3) by inserting "I)" after "clause (i)"; and "or renal cancers" and all that follows and Radiation Exposure Compensation Act (Public Law 101-426; 42 U.S.C. 2210 note), as amended by subsection (c), is further amended- (1) in subclause (I, by striking "or" at the end; and (2) by adding at the end the following: "(III)(aa) does not meet the conditions of sub- clause (I) or (II; other chronic renal disease, tions referred to in item (bb);". end the following: "(4) SPECIAL RULE RELATING TO COMBINED WORK HISTORIES FOR INDIVIDUALS WITH AT LEAST ONE YEAR OF EXPERIENCE.- year during the period described in paragraph (1)(A)i)(I). OR MINERS.-An individual meets the requirements of th: paragraph if the individual, during the Determination. I in paragraph (4).". 139 STAT. 398 PUBLIC LAW 119-21-JULY 4, 2025 ixposure Compensation Act (Public Law 101-426; 42 U.S.C. 221 ote) is amended- The Radiation Exposure Compensation Act (Public Law 101- 426; 42 U.S.C. 2210 note) is amended by inserting after sectior 5 the following: "SEC. 5A. CLAIMS RELATING TO MANHATTAN PROJECT WASTE. General a claim for compensation is filed with the Attorney * on behalinor vidati diedia dy an aragonsed agent of that individual, if the individual is deceased or incapaci tated, such as- Effective date. Certification. Determination. Records. PUBLIC LAW 119-21-JULY 4, 2025 inamant, suah resung tedislexped essent suffed, paid for r reimbursed througł (A) any public or private health insurance (B) any employee health insurance , private, or employee health pro 139 STAT. 399 exph respect to the expenses ade cribed in orbee December 31, 2028. "(c) PAYMENTS TO BENEFICIARIES OF DECEASED INDIVIDUALS.- In the event that an individual described in subsection (a)(2) who qualities for compensation under subsection (a) is deceased at the tion in the amount of $25,000; or "(d) AFFECTED AREAS.-For purposes of this section, the term 'affected area' means Definition. "(1) in the State of Missouri, the ZIP Codes of 63031, 63033, 63034, 63042, 63045, 63074, 63114, 63135, 63138, 63044, 63121, 63140, , 63145, 63147, 63102, 63304, 63134, 63043, 63341, "(2) in the State of Tennessee, the ZIP Codes of 37716, 37840, 37719, 37748, 37763, 37828, 37769, 37710, 37845, 37887, 37829, 37854, 37830, and 37831; "(3) in the State of Alaska, the ZIP Codes of 99546 and 99547; and "(4) in the State of Kentucky, the ZIP Codes of 42001, 42003, and 42086. vas at least 2 years after first exposure (2) Any of the following diseases, provided that the onse A) Multiple myelom B) Lymphoma, other than Hodgkin's diseas "(i) thyroid; "(il) male or female breast; '(ill) esophagus "(iv) stomach (v) pharynx '(vi) small intestine 139 STAT. 400 PUBLIC LAW 119-21-JULY 4, 2025 "(vii) pancreas; '(vili) bile ducts; "(ix) gall bladder; '(x) salivary gland "(xi) urinary bladder "(xii) brain; "(xiii) colon; "(xiv) ovary; "(xV) bone; "(xvi) renal; "(xvii) liver, except if cirrhosis or hepatitis B is indicated; or ecords ffective dat Determinations. n, a claimant shal ni consideredal prave nbe en physically present in imatiste Records. Determination. er a period of physical presence in ar "(2) other documentation determined by the Attorney Gen eral to demonstrate that the claimant contracted a specifie PUBLIC LAW 119-21-JULY 4, 2025 SEC. 100205. LIMITATIONS ON CLAIMS. 139 STAT. 401 Approved July 4, 2025. LEGISLATIVE HISTORY-H.R. 1: IOUSE REPORTS: No. 119-106 (Comm. on the Budget) CONGRESSIONAL Vol. 171(2025): Tay 21, considered and passed House , 30, considered and passed Senate, amended. COMPILATION OF PRESIDENTAL DOCUMENTS (2025) July 4, Presidential remarks.