One Big Beautiful Bill Act

Pub. L. 119-21

Also known as: FEHB Protection Act of 2025

293 sections of the Code credited to this law, found between Public Law 119-18 and Public Law 119-31.

5 U.S.C. § 8909 — Employees Health Benefits Fund
7 U.S.C. § 390d — Authorization of appropriations
7 U.S.C. § 1308 — Payment limitations
7 U.S.C. § 1308–1 — Notification of interests; payments limited to active farmers
7 U.S.C. § 1308–2 — Denial of program benefits
7 U.S.C. § 1308–3a — Adjusted gross income limitation
7 U.S.C. § 1359bb — Flexible marketing allotments for sugar
7 U.S.C. § 1359cc — Establishment of flexible marketing allotments
7 U.S.C. § 1359ee — Reassignment of deficits
7 U.S.C. § 1359kk — Administration of tariff rate quotas
7 U.S.C. § 1359ll — Period of effectiveness
7 U.S.C. § 1502 — Purpose; definitions; protection of information; relation to other laws
7 U.S.C. § 1508 — Crop insurance
7 U.S.C. § 1515 — Program compliance and integrity
7 U.S.C. § 1516 — Funding
7 U.S.C. § 1522 — Research and development
7 U.S.C. § 1523 — Pilot programs
7 U.S.C. § 1627a — Sheep production and marketing grant program
7 U.S.C. § 2012 — Definitions
7 U.S.C. § 2013 — Establishment of supplemental nutrition assistance program
7 U.S.C. § 2014 — Eligible households
7 U.S.C. § 2015 — Eligibility disqualifications
7 U.S.C. § 2022 — Disposition of claims
7 U.S.C. § 2025 — Administrative cost-sharing and quality control
7 U.S.C. § 2028 — Consolidated block grants for Puerto Rico and American Samoa
7 U.S.C. § 2036 — Availability of commodities for emergency food assistance program
7 U.S.C. § 2036a — Nutrition education and obesity prevention grant program
7 U.S.C. § 3222a — Scholarships for students at 1890 Institutions
7 U.S.C. § 5623a — Supplemental agricultural trade promotion program
7 U.S.C. § 5925c — Organic production and market data initiatives
7 U.S.C. § 5925g — Urban, indoor, and other emerging agricultural production research, education, and extension initiative
7 U.S.C. § 5933 — Assistive technology program for farmers with disabilities
7 U.S.C. § 5939 — Foundation for Food and Agriculture Research
7 U.S.C. § 6522 — Funding
7 U.S.C. § 6523 — National organic certification cost-share program
7 U.S.C. § 7272 — Sugar program
7 U.S.C. § 7287 — Commodity Credit Corporation storage payments
7 U.S.C. § 7507 — State and local supplementation of commodities
7 U.S.C. § 7632 — Specialty crop research initiative
7 U.S.C. § 7721 — Plant pest and disease management and disaster prevention
7 U.S.C. § 8105 — Bioenergy program for advanced biofuels
7 U.S.C. § 8308a — Animal disease prevention and management
7 U.S.C. § 9011 — Definitions
7 U.S.C. § 9012 — Base acres
7 U.S.C. § 9015 — Producer election
7 U.S.C. § 9016 — Price loss coverage
7 U.S.C. § 9017 — Agriculture risk coverage
7 U.S.C. § 9031 — Availability of nonrecourse marketing assistance loans for loan commodities
7 U.S.C. § 9032 — Loan rates for nonrecourse marketing assistance loans
7 U.S.C. § 9034 — Repayment of loans
7 U.S.C. § 9035 — Loan deficiency payments
7 U.S.C. § 9036 — Payments in lieu of loan deficiency payments for grazed acreage
7 U.S.C. § 9037 — Special marketing loan provisions for upland cotton
7 U.S.C. § 9038 — Special competitive provisions for extra long staple cotton
7 U.S.C. § 9039 — Availability of recourse loans for high moisture feed grains and seed cotton
7 U.S.C. § 9051 — Definitions
7 U.S.C. § 9055 — Production history of participating dairy operations
7 U.S.C. § 9056 — Dairy margin coverage payments
7 U.S.C. § 9057 — Premiums for dairy margin coverage
7 U.S.C. § 9059 — Duration
7 U.S.C. § 9081 — Supplemental agricultural disaster assistance
7 U.S.C. § 9097 — Implementation
8 U.S.C. § 1158 — Asylum
8 U.S.C. § 1187 — Visa waiver program for certain visitors
8 U.S.C. § 1254a — Temporary protected status
8 U.S.C. § 1356 — Disposition of moneys collected under the provisions of this subchapter
8 U.S.C. § 1716 — State Border Security Reinforcement Fund
8 U.S.C. § 1801 — Applicability of the immigration laws
8 U.S.C. § 1802 — Asylum fee
8 U.S.C. § 1803 — Employment authorization document fees
8 U.S.C. § 1804 — Immigration parole fee
8 U.S.C. § 1805 — Special immigrant juvenile fee
8 U.S.C. § 1806 — Visa integrity fee
8 U.S.C. § 1807 — Form I–94 fee
8 U.S.C. § 1808 — Annual asylum fee
8 U.S.C. § 1809 — Fee relating to renewal and extension of employment authorization for parolees
8 U.S.C. § 1810 — Fee relating to renewal or extension of employment authorization for asylum applicants
8 U.S.C. § 1811 — Fee relating to renewal and extension of employment authorization for aliens granted temporary protected status
8 U.S.C. § 1812 — Fees relating to applications for adjustment of status
8 U.S.C. § 1813 — Electronic Visa Update System fee
8 U.S.C. § 1814 — Fee for aliens ordered removed in absentia
8 U.S.C. § 1815 — Inadmissible alien apprehension fee
10 U.S.C. § 2881a — Temporary authority for acquisition or construction of privatized military unaccompanied housing
12 U.S.C. § 5497 — Funding; penalties and fines
14 U.S.C. § 1181 — Special appropriations
15 U.S.C. § 78d — Securities and Exchange Commission
15 U.S.C. § 78u–6 — Securities whistleblower incentives and protection
16 U.S.C. § 1012a — Funding
16 U.S.C. § 3839bb–2 — Grassroots source water protection program
16 U.S.C. § 3839bb–5 — Voluntary public access and habitat incentive program
16 U.S.C. § 3841 — Commodity Credit Corporation
16 U.S.C. § 3871d — Funding
19 U.S.C. § 1321 — Administrative exemptions
20 U.S.C. § 1070a — Federal Pell Grants: amount and determinations; applications
20 U.S.C. § 1078 — Federal payments to reduce student interest costs
20 U.S.C. § 1078–3 — Federal consolidation loans
20 U.S.C. § 1078–6 — Default reduction program
20 U.S.C. § 1087d — Agreements with institutions
20 U.S.C. § 1087e — Terms and conditions of loans
20 U.S.C. § 1087h — Funds for administrative expenses
20 U.S.C. § 1087dd — Terms of loans
20 U.S.C. § 1087tt — Discretion of student financial aid administrators
20 U.S.C. § 1087vv — Definitions
20 U.S.C. § 1088 — Definitions
20 U.S.C. § 1092 — Institutional and financial assistance information for students
20 U.S.C. § 1098e — Income-based repayment
20 U.S.C. § 1098h — Procedure and requirements for requesting tax return information from the Internal Revenue Service
22 U.S.C. § 2131 — Travel Promotion Act of 2009
26 U.S.C. § 1 — Tax imposed
26 U.S.C. § 21 — Expenses for household and dependent care services necessary for gainful employment
26 U.S.C. § 23 — Adoption expenses
26 U.S.C. § 24 — Child tax credit
26 U.S.C. § 25 — Interest on certain home mortgages
26 U.S.C. § 25A — American Opportunity and Lifetime Learning credits
26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
26 U.S.C. § 25C — Energy efficient home improvement credit
26 U.S.C. § 25D — Residential clean energy credit
26 U.S.C. § 25E — Previously-owned clean vehicles
26 U.S.C. § 25F — Qualified elementary and secondary education scholarships
26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
26 U.S.C. § 30D — Clean vehicle credit
26 U.S.C. § 35 — Health insurance costs of eligible individuals
26 U.S.C. § 36B — Refundable credit for coverage under a qualified health plan
26 U.S.C. § 40A — Biodiesel and renewable diesel used as fuel
26 U.S.C. § 41 — Credit for increasing research activities
26 U.S.C. § 42 — Low-income housing credit
26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
26 U.S.C. § 45B — Credit for portion of employer social security taxes paid with respect to employee cash tips
26 U.S.C. § 45D — New markets tax credit
26 U.S.C. § 45F — Employer-provided child care credit
26 U.S.C. § 45L — New energy efficient home credit
26 U.S.C. § 45Q — Credit for carbon oxide sequestration
26 U.S.C. § 45S — Employer credit for paid family and medical leave
26 U.S.C. § 45U — Zero-emission nuclear power production credit
26 U.S.C. § 45V — Credit for production of clean hydrogen
26 U.S.C. § 45W — Credit for qualified commercial clean vehicles
26 U.S.C. § 45X — Advanced manufacturing production credit
26 U.S.C. § 45Y — Clean electricity production credit
26 U.S.C. § 45Z — Clean fuel production credit
26 U.S.C. § 48 — Energy credit
26 U.S.C. § 48C — Qualifying advanced energy project credit
26 U.S.C. § 48D — Advanced manufacturing investment credit
26 U.S.C. § 48E — Clean electricity investment credit
26 U.S.C. § 50 — Other special rules
26 U.S.C. § 55 — Alternative minimum tax imposed
26 U.S.C. § 56 — Adjustments in computing alternative minimum taxable income
26 U.S.C. § 56A — Adjusted financial statement income
26 U.S.C. § 57 — Items of tax preference
26 U.S.C. § 59 — Other definitions and special rules
26 U.S.C. § 59A — Tax on base erosion payments of taxpayers with substantial gross receipts
26 U.S.C. § 63 — Taxable income defined
26 U.S.C. § 67 — 2-percent floor on miscellaneous itemized deductions
26 U.S.C. § 68 — Overall limitation on itemized deductions
26 U.S.C. § 78 — Gross up for deemed paid foreign tax credit
26 U.S.C. § 108 — Income from discharge of indebtedness
26 U.S.C. § 127 — Educational assistance programs
26 U.S.C. § 128 — Employer contributions to Trump accounts
26 U.S.C. § 129 — Dependent care assistance programs
26 U.S.C. § 132 — Certain fringe benefits
26 U.S.C. § 139J — Certain contributions to Trump accounts
26 U.S.C. § 139K — Scholarships for qualified elementary or secondary education expenses of eligible students
26 U.S.C. § 139L — Interest on loans secured by rural or agricultural real property
26 U.S.C. § 142 — Exempt facility bond
26 U.S.C. § 144 — Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
26 U.S.C. § 149 — Bonds must be registered to be tax exempt; other requirements
26 U.S.C. § 151 — Allowance of deductions for personal exemptions
26 U.S.C. § 162 — Trade or business expenses
26 U.S.C. § 163 — Interest
26 U.S.C. § 164 — Taxes
26 U.S.C. § 165 — Losses
26 U.S.C. § 168 — Accelerated cost recovery system
26 U.S.C. § 170 — Charitable, etc., contributions and gifts
26 U.S.C. § 172 — Net operating loss deduction
26 U.S.C. § 174 — Amortization of research and experimental expenditures
26 U.S.C. § 174A — Domestic research or experimental expenditures
26 U.S.C. § 179 — Election to expense certain depreciable business assets
26 U.S.C. § 179D — Energy efficient commercial buildings deduction
26 U.S.C. § 181 — Treatment of certain qualified productions
26 U.S.C. § 195 — Start-up expenditures
26 U.S.C. § 199A — Qualified business income
26 U.S.C. § 217 — Moving expenses
26 U.S.C. § 223 — Health savings accounts
26 U.S.C. § 224 — Qualified tips
26 U.S.C. § 225 — Qualified overtime compensation
26 U.S.C. § 226 — Cross reference
26 U.S.C. § 250 — Foreign-derived deduction eligible income and net CFC tested income
26 U.S.C. § 263 — Capital expenditures
26 U.S.C. § 263A — Capitalization and inclusion in inventory costs of certain expenses
26 U.S.C. § 274 — Disallowance of certain entertainment, etc., expenses
26 U.S.C. § 280C — Certain expenses for which credits are allowable
26 U.S.C. § 460 — Special rules for long-term contracts
26 U.S.C. § 461 — General rule for taxable year of deduction
26 U.S.C. § 529 — Qualified tuition programs
26 U.S.C. § 529A — Qualified ABLE programs
26 U.S.C. § 530A — Trump accounts
26 U.S.C. § 543 — Personal holding company income
26 U.S.C. § 707 — Transactions between partner and partnership
26 U.S.C. § 856 — Definition of real estate investment trust
26 U.S.C. § 864 — Definitions and special rules
26 U.S.C. § 898 — Taxable year of certain foreign corporations
26 U.S.C. § 904 — Limitation on credit
26 U.S.C. § 951 — Amounts included in gross income of United States shareholders
26 U.S.C. § 951A — Net CFC tested income included in gross income of United States shareholders
26 U.S.C. § 951B — Amounts included in gross income of foreign controlled United States shareholders
26 U.S.C. § 954 — Foreign base company income
26 U.S.C. § 958 — Rules for determining stock ownership
26 U.S.C. § 960 — Deemed paid credit for subpart F inclusions
26 U.S.C. § 1016 — Adjustments to basis
26 U.S.C. § 1062 — Gain from the sale or exchange of qualified farmland property to qualified farmers
26 U.S.C. § 1063 — Cross references
26 U.S.C. § 1202 — Partial exclusion for gain from certain small business stock
26 U.S.C. § 1245 — Gain from dispositions of certain depreciable property
26 U.S.C. § 1371 — Coordination with subchapter C
26 U.S.C. § 1400Z–1 — Designation
26 U.S.C. § 1400Z–2 — Special rules for capital gains invested in opportunity zones
26 U.S.C. § 2010 — Unified credit against estate tax
26 U.S.C. § 3134 — Employee retention credit for employers subject to closure due to COVID–19
26 U.S.C. § 3406 — Backup withholding
26 U.S.C. § 4101 — Registration and bond
26 U.S.C. § 4182 — Exemptions
26 U.S.C. § 4475 — Imposition of tax
26 U.S.C. § 4960 — Tax on excess tax-exempt organization executive compensation
26 U.S.C. § 4968 — Excise tax based on investment income of private colleges and universities
26 U.S.C. § 4973 — Tax on excess contributions to certain tax-favored accounts and annuities
26 U.S.C. § 5000A — Requirement to maintain minimum essential coverage
26 U.S.C. § 5811 — Transfer tax
26 U.S.C. § 5821 — Making tax
26 U.S.C. § 6011 — General requirement of return, statement, or list
26 U.S.C. § 6033 — Returns by exempt organizations
26 U.S.C. § 6039K — Returns with respect to qualified opportunity funds and qualified rural opportunity funds
26 U.S.C. § 6039L — Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
26 U.S.C. § 6041 — Information at source
26 U.S.C. § 6041A — Returns regarding payments of remuneration for services and direct sales
26 U.S.C. § 6050W — Returns relating to payments made in settlement of payment card and third party network transactions
26 U.S.C. § 6050AA — Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
26 U.S.C. § 6051 — Receipts for employees
26 U.S.C. § 6206 — Special rules applicable to excessive claims under certain sections
26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
26 U.S.C. § 6417 — Elective payment of applicable credits
26 U.S.C. § 6418 — Transfer of certain credits
26 U.S.C. § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
26 U.S.C. § 6430 — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
26 U.S.C. § 6435 — Dyed fuel
26 U.S.C. § 6434 — Trump accounts contribution pilot program
26 U.S.C. § 6501 — Limitations on assessment and collection
26 U.S.C. § 6659 — Improper claim for Trump account contribution pilot program credit
26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
26 U.S.C. § 6675 — Excessive claims with respect to the use of certain fuels
26 U.S.C. § 6676 — Erroneous claim for refund or credit
26 U.S.C. § 6693 — Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
26 U.S.C. § 6695B — Penalty for substantial misstatements on certification provided by supplier
26 U.S.C. § 6696 — Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
26 U.S.C. § 6724 — Waiver; definitions and special rules
26 U.S.C. § 6726 — Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
26 U.S.C. § 7652 — Shipments to the United States
26 U.S.C. § 7701 — Definitions
26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations
30 U.S.C. § 188 — Failure to comply with provisions of lease
30 U.S.C. § 207 — Conditions of lease
30 U.S.C. § 226 — Leasing of oil and gas parcels
34 U.S.C. § 61101 — Bridging Immigration-related Deficits Experienced Nationwide Reimbursement Fund
42 U.S.C. § 1315 — Demonstration projects
42 U.S.C. § 1320f–1 — Selection of negotiation-eligible drugs as selected drugs
42 U.S.C. § 1395w–4 — Payment for physicians’ services
42 U.S.C. § 1395mmm — Limiting Medicare coverage of certain individuals
42 U.S.C. § 1396a — State plans for medical assistance
42 U.S.C. § 1396b — Payment to States
42 U.S.C. § 1396d — Definitions
42 U.S.C. § 1396n — Compliance with State plan and payment provisions
42 U.S.C. § 1396o — Use of enrollment fees, premiums, deductions, cost sharing, and similar charges
42 U.S.C. § 1396o–1 — State option for alternative premiums and cost sharing
42 U.S.C. § 1396p — Liens, adjustments and recoveries, and transfers of assets
42 U.S.C. § 1396u–2 — Provisions relating to managed care
42 U.S.C. § 1397aa — Purpose; State child health plans
42 U.S.C. § 1397bb — General contents of State child health plan; eligibility; outreach
42 U.S.C. § 1397cc — Coverage requirements for children’s health insurance
42 U.S.C. § 1397ee — Payments to States
42 U.S.C. § 1397ff — Process for submission, approval, and amendment of State child health plans
42 U.S.C. § 1397gg — Strategic objectives and performance goals; plan administration
42 U.S.C. § 4336f — Project sponsor opt-in fees for environmental reviews
42 U.S.C. § 6506a — Competitive leasing of oil and gas
42 U.S.C. § 7436 — Methane emissions and waste reduction incentive program for petroleum and natural gas systems
42 U.S.C. § 16517 — Energy infrastructure reinvestment financing
42 U.S.C. § 18081 — Procedures for determining eligibility for Exchange participation, premium tax credits and reduced cost-sharing, and individual responsibility exemptions
42 U.S.C. § 18082 — Advance determination and payment of premium tax credits and cost-sharing reductions
43 U.S.C. § 1337 — Leases, easements, and rights-of-way on the outer Continental Shelf
43 U.S.C. § 3007 — Renewable energy fees on Federal land
43 U.S.C. § 3008 — Renewable energy revenue sharing
47 U.S.C. § 309 — Application for license
49 U.S.C. § 32912 — Civil penalties
49 U.S.C. § 49104 — Lease of Metropolitan Washington Airports
51 U.S.C. § 20306 — Special appropriations for Mars missions, Artemis missions, and Moon to Mars program
51 U.S.C. § 50924 — Space launch and reentry licensing and permitting user fees