> ## Content Index > Fetch the complete content index at: https://obbba-ghost.demo.discussionbridge.dev/llms.txt > Use this file to discover other available public pages before exploring further. # TITLE VII—FINANCE | Law as Amended (Index) - URL: https://obbba-ghost.demo.discussionbridge.dev/title-vii-finance-law-as-amended-index/ - Published: 2025-09-07T21:20:19.000Z - Updated: 2026-09-26T17:00:10.000Z - Author: Ghost - Tags: #discussionbridge-source, #discussionbridge-topic-1129, #discussionbridge-revision-8d03f111e906cef5f59ff6d0ceb4be815ec6fd1a87228e5529f81b41336b9e48, #discussionbridge-resource-d90dd96c-37ee-4234-ae71-426f48716ad4, #discussionbridge-source-obbba-law-as-amended, #discussionbridge-source-index, #discussionbridge-source-law-as-amended, Law as Amended TITLE VII—FINANCE | Law as Amended Subtitle A—Tax [Sec. 70001\. References to the Internal Revenue Code of 1986, etc | Law as Amended](https://forum.repealobbba.org/t/sec-70001-references-to-the-internal-revenue-code-of-1986-etc-law-as-amended/550?ref=obbba-ghost.demo.discussionbridge.dev) CHAPTER 1—PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS [Sec. 70101\. Extension and enhancement of reduced rates | Law as Amended](https://forum.repealobbba.org/t/sec-70101-extension-and-enhancement-of-reduced-rates-law-as-amended/551?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70102\. Extension and enhancement of increased standard deduction | Law as Amended](https://forum.repealobbba.org/t/sec-70102-extension-and-enhancement-of-increased-standard-deduction-law-as-amended/552?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70103\. Termination of deduction for personal exemptions other than temporary senior deduction | Law as Amended](https://forum.repealobbba.org/t/sec-70103-termination-of-deduction-for-personal-exemptions-other-than-temporary-senior-deduction-law-as-amended/553?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70104\. Extension and enhancement of increased child tax credit | Law as Amended](https://forum.repealobbba.org/t/sec-70104-extension-and-enhancement-of-increased-child-tax-credit-law-as-amended/554?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70105\. Extension and enhancement of deduction for qualified business income | Law as Amended](https://forum.repealobbba.org/t/sec-70105-extension-and-enhancement-of-deduction-for-qualified-business-income-law-as-amended/555?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70106\. Extension and enhancement of increased estate and gift tax exemption amounts | Law as Amended](https://forum.repealobbba.org/t/sec-70106-extension-and-enhancement-of-increased-estate-and-gift-tax-exemption-amounts-law-as-amended/556?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70107\. Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds | Law as Amended](https://forum.repealobbba.org/t/sec-70107-extension-of-increased-alternative-minimum-tax-exemption-amounts-and-modification-of-phaseout-thresholds-law-as-amended/557?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70108\. Extension and modification of limitation on deduction for qualified residence interest | Law as Amended](https://forum.repealobbba.org/t/sec-70108-extension-and-modification-of-limitation-on-deduction-for-qualified-residence-interest-law-as-amended/558?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70109\. Extension and modification of limitation on casualty loss deduction | Law as Amended](https://forum.repealobbba.org/t/sec-70109-extension-and-modification-of-limitation-on-casualty-loss-deduction-law-as-amended/559?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70110\. Termination of miscellaneous itemized deductions other than educator expenses | Law as Amended](https://forum.repealobbba.org/t/sec-70110-termination-of-miscellaneous-itemized-deductions-other-than-educator-expenses-law-as-amended/560?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70111\. Limitation on tax benefit of itemized deductions | Law as Amended](https://forum.repealobbba.org/t/sec-70111-limitation-on-tax-benefit-of-itemized-deductions-law-as-amended/561?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70112\. Extension and modification of qualified transportation fringe benefits | Law as Amended](https://forum.repealobbba.org/t/sec-70112-extension-and-modification-of-qualified-transportation-fringe-benefits-law-as-amended/562?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70113\. Extension and modification of limitation on deduction and exclusion for moving expenses | Law as Amended](https://forum.repealobbba.org/t/sec-70113-extension-and-modification-of-limitation-on-deduction-and-exclusion-for-moving-expenses-law-as-amended/563?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70114\. Extension and modification of limitation on wagering losses | Law as Amended](https://forum.repealobbba.org/t/sec-70114-extension-and-modification-of-limitation-on-wagering-losses-law-as-amended/564?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70115\. Extension and enhancement of increased limitation on contributions to ABLE accounts | Law as Amended](https://forum.repealobbba.org/t/sec-70115-extension-and-enhancement-of-increased-limitation-on-contributions-to-able-accounts-law-as-amended/565?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70116\. Extension and enhancement of savers credit allowed for ABLE contributions | Law as Amended](https://forum.repealobbba.org/t/sec-70116-extension-and-enhancement-of-savers-credit-allowed-for-able-contributions-law-as-amended/566?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70117\. Extension of rollovers from qualified tuition programs to ABLE accounts permitted | Law as Amended](https://forum.repealobbba.org/t/sec-70117-extension-of-rollovers-from-qualified-tuition-programs-to-able-accounts-permitted-law-as-amended/567?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70118\. Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas | Law as Amended](https://forum.repealobbba.org/t/sec-70118-extension-of-treatment-of-certain-individuals-performing-services-in-the-sinai-peninsula-and-enhancement-to-include-additional-areas-law-as-amended/568?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70119\. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability | Law as Amended](https://forum.repealobbba.org/t/sec-70119-extension-and-modification-of-exclusion-from-gross-income-of-student-loans-discharged-on-account-of-death-or-disability-law-as-amended/569?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70120\. Limitation on individual deductions for certain state and local taxes, etc | Law as Amended](https://forum.repealobbba.org/t/sec-70120-limitation-on-individual-deductions-for-certain-state-and-local-taxes-etc-law-as-amended/570?ref=obbba-ghost.demo.discussionbridge.dev) CHAPTER 2—DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF [Sec. 70201\. No tax on tips | Law as Amended](https://forum.repealobbba.org/t/sec-70201-no-tax-on-tips-law-as-amended/571?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70202\. No tax on overtime | Law as Amended](https://forum.repealobbba.org/t/sec-70202-no-tax-on-overtime-law-as-amended/572?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70203\. No tax on car loan interest | Law as Amended](https://forum.repealobbba.org/t/sec-70203-no-tax-on-car-loan-interest-law-as-amended/573?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70204\. Trump accounts and contribution pilot program | Law as Amended](https://forum.repealobbba.org/t/sec-70204-trump-accounts-and-contribution-pilot-program-law-as-amended/574?ref=obbba-ghost.demo.discussionbridge.dev) 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 | Law as Amended](https://forum.repealobbba.org/t/sec-70301-full-expensing-for-certain-business-property-law-as-amended/575?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70302\. Full expensing of domestic research and experimental expenditures | Law as Amended](https://forum.repealobbba.org/t/sec-70302-full-expensing-of-domestic-research-and-experimental-expenditures-law-as-amended/576?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70303\. Modification of limitation on business interest | Law as Amended](https://forum.repealobbba.org/t/sec-70303-modification-of-limitation-on-business-interest-law-as-amended/577?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70304\. Extension and enhancement of paid family and medical leave credit | Law as Amended](https://forum.repealobbba.org/t/sec-70304-extension-and-enhancement-of-paid-family-and-medical-leave-credit-law-as-amended/578?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70305\. Exceptions from limitations on deduction for business meals | Law as Amended](https://forum.repealobbba.org/t/sec-70305-exceptions-from-limitations-on-deduction-for-business-meals-law-as-amended/579?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70306\. Increased dollar limitations for expensing of certain depreciable business assets | Law as Amended](https://forum.repealobbba.org/t/sec-70306-increased-dollar-limitations-for-expensing-of-certain-depreciable-business-assets-law-as-amended/580?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70307\. Special depreciation allowance for qualified production property | Law as Amended](https://forum.repealobbba.org/t/sec-70307-special-depreciation-allowance-for-qualified-production-property-law-as-amended/581?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70308\. Enhancement of advanced manufacturing investment credit | Law as Amended](https://forum.repealobbba.org/t/sec-70308-enhancement-of-advanced-manufacturing-investment-credit-law-as-amended/582?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70309\. Spaceports are treated like airports under exempt facility bond rules | Law as Amended](https://forum.repealobbba.org/t/sec-70309-spaceports-are-treated-like-airports-under-exempt-facility-bond-rules-law-as-amended/583?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER B—PERMANENT AMERICA-FIRST INTERNATIONAL TAX REFORMS PART I—FOREIGN TAX CREDIT [Sec. 70311\. Modifications related to foreign tax credit limitation | Law as Amended](https://forum.repealobbba.org/t/sec-70311-modifications-related-to-foreign-tax-credit-limitation-law-as-amended/584?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70312\. Modifications to determination of deemed paid credit for taxes properly attributable to tested income | Law as Amended](https://forum.repealobbba.org/t/sec-70312-modifications-to-determination-of-deemed-paid-credit-for-taxes-properly-attributable-to-tested-income-law-as-amended/585?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70313\. Sourcing certain income from the sale of inventory produced in the United States | Law as Amended](https://forum.repealobbba.org/t/sec-70313-sourcing-certain-income-from-the-sale-of-inventory-produced-in-the-united-states-law-as-amended/586?ref=obbba-ghost.demo.discussionbridge.dev) 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 | Law as Amended](https://forum.repealobbba.org/t/sec-70321-modification-of-deduction-for-foreign-derived-deduction-eligible-income-and-net-cfc-tested-income-law-as-amended/587?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70322\. Determination of deduction eligible income | Law as Amended](https://forum.repealobbba.org/t/sec-70322-determination-of-deduction-eligible-income-law-as-amended/588?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70323\. Rules related to deemed intangible income | Law as Amended](https://forum.repealobbba.org/t/sec-70323-rules-related-to-deemed-intangible-income-law-as-amended/589?ref=obbba-ghost.demo.discussionbridge.dev) PART III—BASE EROSION MINIMUM TAX [Sec. 70331\. Extension and modification of base erosion minimum tax amount | Law as Amended](https://forum.repealobbba.org/t/sec-70331-extension-and-modification-of-base-erosion-minimum-tax-amount-law-as-amended/590?ref=obbba-ghost.demo.discussionbridge.dev) PART IV—BUSINESS INTEREST LIMITATION [Sec. 70341\. Coordination of business interest limitation with interest capitalization provisions](https://forum.repealobbba.org/t/sec-70341-coordination-of-business-interest-limitation-with-interest-capitalization-provisions/591?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70342\. Definition of adjusted taxable income for business interest limitation | Law as Amended](https://forum.repealobbba.org/t/sec-70342-definition-of-adjusted-taxable-income-for-business-interest-limitation-law-as-amended/592?ref=obbba-ghost.demo.discussionbridge.dev) PART V—OTHER INTERNATIONAL TAX REFORMS [Sec. 70351\. Permanent extension of look-thru rule for related controlled foreign corporations | Law as Amended](https://forum.repealobbba.org/t/sec-70351-permanent-extension-of-look-thru-rule-for-related-controlled-foreign-corporations-law-as-amended/593?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70352\. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations | Law as Amended](https://forum.repealobbba.org/t/sec-70352-repeal-of-election-for-1-month-deferral-in-determination-of-taxable-year-of-specified-foreign-corporations-law-as-amended/594?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70353\. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | Law as Amended](https://forum.repealobbba.org/t/sec-70353-restoration-of-limitation-on-downward-attribution-of-stock-ownership-in-applying-constructive-ownership-rules-law-as-amended/595?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70354\. Modifications to pro rata share rules | Law as Amended](https://forum.repealobbba.org/t/sec-70354-modifications-to-pro-rata-share-rules-law-as-amended/596?ref=obbba-ghost.demo.discussionbridge.dev) 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 credit | Law as Amended](https://forum.repealobbba.org/t/sec-70401-enhancement-of-employer-provided-child-care-credit-law-as-amended/597?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70402\. Enhancement of adoption credit | Law as Amended](https://forum.repealobbba.org/t/sec-70402-enhancement-of-adoption-credit-law-as-amended/598?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70403\. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit | Law as Amended](https://forum.repealobbba.org/t/sec-70403-recognizing-indian-tribal-governments-for-purposes-of-determining-whether-a-child-has-special-needs-for-purposes-of-the-adoption-credit-law-as-amended/599?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70404\. Enhancement of the dependent care assistance program | Law as Amended](https://forum.repealobbba.org/t/sec-70404-enhancement-of-the-dependent-care-assistance-program-law-as-amended/600?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70405\. Enhancement of child and dependent care tax credit | Law as Amended](https://forum.repealobbba.org/t/sec-70405-enhancement-of-child-and-dependent-care-tax-credit-law-as-amended/601?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER B—PERMANENT INVESTMENTS IN STUDENTS AND REFORMS TO TAX-EXEMPT INSTITUTIONS [Sec. 70411\. Tax credit for contributions of individuals to scholarship granting organizations | Law as Amended](https://forum.repealobbba.org/t/sec-70411-tax-credit-for-contributions-of-individuals-to-scholarship-granting-organizations-law-as-amended/602?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70412\. Exclusion for employer payments of student loans | Law as Amended](https://forum.repealobbba.org/t/sec-70412-exclusion-for-employer-payments-of-student-loans-law-as-amended/603?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70413\. Additional expenses treated as qualified higher education expenses for purposes of 529 accounts | Law as Amended](https://forum.repealobbba.org/t/sec-70413-additional-expenses-treated-as-qualified-higher-education-expenses-for-purposes-of-529-accounts-law-as-amended/604?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70414\. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts | Law as Amended](https://forum.repealobbba.org/t/sec-70414-certain-postsecondary-credentialing-expenses-treated-as-qualified-higher-education-expenses-for-purposes-of-529-accounts-law-as-amended/605?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70415\. Modification of excise tax on investment income of certain private colleges and universities | Law as Amended](https://forum.repealobbba.org/t/sec-70415-modification-of-excise-tax-on-investment-income-of-certain-private-colleges-and-universities-law-as-amended/606?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70416\. Expanding application of tax on excess compensation within tax-exempt organizations | Law as Amended](https://forum.repealobbba.org/t/sec-70416-expanding-application-of-tax-on-excess-compensation-within-tax-exempt-organizations-law-as-amended/607?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER C—PERMANENT INVESTMENTS IN COMMUNITY DEVELOPMENT [Sec. 70421\. Permanent renewal and enhancement of opportunity zones | Law as Amended](https://forum.repealobbba.org/t/sec-70421-permanent-renewal-and-enhancement-of-opportunity-zones-law-as-amended/608?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70422\. Permanent enhancement of low-income housing tax credit | Law as Amended](https://forum.repealobbba.org/t/sec-70422-permanent-enhancement-of-low-income-housing-tax-credit-law-as-amended/609?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70423\. Permanent extension of new markets tax credit | Law as Amended](https://forum.repealobbba.org/t/sec-70423-permanent-extension-of-new-markets-tax-credit-law-as-amended/610?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70424\. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize | Law as Amended](https://forum.repealobbba.org/t/sec-70424-permanent-and-expanded-reinstatement-of-partial-deduction-for-charitable-contributions-of-individuals-who-do-not-elect-to-itemize-law-as-amended/611?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70425\. 0.5 percent floor on deduction of contributions made by individuals | Law as Amended](https://forum.repealobbba.org/t/sec-70425-0-5-percent-floor-on-deduction-of-contributions-made-by-individuals-law-as-amended/612?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70426\. 1-percent floor on deduction of charitable contributions made by corporations | Law as Amended](https://forum.repealobbba.org/t/sec-70426-1-percent-floor-on-deduction-of-charitable-contributions-made-by-corporations-law-as-amended/613?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70427\. Permanent increase in limitation on cover over of tax on distilled spirits | Law as Amended](https://forum.repealobbba.org/t/sec-70427-permanent-increase-in-limitation-on-cover-over-of-tax-on-distilled-spirits-law-as-amended/614?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70428\. Nonprofit community development activities in remote native villages | Law as Amended](https://forum.repealobbba.org/t/sec-70428-nonprofit-community-development-activities-in-remote-native-villages-law-as-amended/615?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70429\. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling | Law as Amended](https://forum.repealobbba.org/t/sec-70429-adjustment-of-charitable-deduction-for-certain-expenses-incurred-in-support-of-native-alaskan-subsistence-whaling-law-as-amended/616?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70430\. Exception to percentage of completion method of accounting for certain residential construction contracts | Law as Amended](https://forum.repealobbba.org/t/sec-70430-exception-to-percentage-of-completion-method-of-accounting-for-certain-residential-construction-contracts-law-as-amended/617?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER D—PERMANENT INVESTMENTS IN SMALL BUSINESS AND RURAL AMERICA [Sec. 70431\. Expansion of qualified small business stock gain exclusion | Law as Amended](https://forum.repealobbba.org/t/sec-70431-expansion-of-qualified-small-business-stock-gain-exclusion-law-as-amended/618?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70432\. Repeal of revision to de minimis rules for third party network transactions | Law as Amended](https://forum.repealobbba.org/t/sec-70432-repeal-of-revision-to-de-minimis-rules-for-third-party-network-transactions-law-as-amended/619?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70433\. Increase in threshold for requiring information reporting with respect to certain payees | Law as Amended](https://forum.repealobbba.org/t/sec-70433-increase-in-threshold-for-requiring-information-reporting-with-respect-to-certain-payees-law-as-amended/620?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70434\. Treatment of certain qualified sound recording productions | Law as Amended](https://forum.repealobbba.org/t/sec-70434-treatment-of-certain-qualified-sound-recording-productions-law-as-amended/621?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70435\. Exclusion of interest on loans secured by rural or agricultural real property | Law as Amended](https://forum.repealobbba.org/t/sec-70435-exclusion-of-interest-on-loans-secured-by-rural-or-agricultural-real-property-law-as-amended/622?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70436\. Reduction of transfer and manufacturing taxes for certain devices | Law as Amended](https://forum.repealobbba.org/t/sec-70436-reduction-of-transfer-and-manufacturing-taxes-for-certain-devices-law-as-amended/623?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70437\. Treatment of capital gains from the sale of certain farmland property | Law as Amended](https://forum.repealobbba.org/t/sec-70437-treatment-of-capital-gains-from-the-sale-of-certain-farmland-property-law-as-amended/624?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70438\. Extension of rules for treatment of certain disaster-related personal casualty losses | Law as Amended](https://forum.repealobbba.org/t/sec-70438-extension-of-rules-for-treatment-of-certain-disaster-related-personal-casualty-losses-law-as-amended/625?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70439\. Restoration of taxable REIT subsidiary asset test | Law as Amended](https://forum.repealobbba.org/t/sec-70439-restoration-of-taxable-reit-subsidiary-asset-test-law-as-amended/626?ref=obbba-ghost.demo.discussionbridge.dev) 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 | Law as Amended](https://forum.repealobbba.org/t/sec-70501-termination-of-previously-owned-clean-vehicle-credit-law-as-amended/627?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70502\. Termination of clean vehicle credit | Law as Amended](https://forum.repealobbba.org/t/sec-70502-termination-of-clean-vehicle-credit-law-as-amended/628?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70503\. Termination of qualified commercial clean vehicles credit | Law as Amended](https://forum.repealobbba.org/t/sec-70503-termination-of-qualified-commercial-clean-vehicles-credit-law-as-amended/629?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70504\. Termination of alternative fuel vehicle refueling property credit | Law as Amended](https://forum.repealobbba.org/t/sec-70504-termination-of-alternative-fuel-vehicle-refueling-property-credit-law-as-amended/630?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70505\. Termination of energy efficient home improvement credit | Law as Amended](https://forum.repealobbba.org/t/sec-70505-termination-of-energy-efficient-home-improvement-credit-law-as-amended/631?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70506\. Termination of residential clean energy credit | Law as Amended](https://forum.repealobbba.org/t/sec-70506-termination-of-residential-clean-energy-credit-law-as-amended/632?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70507\. Termination of energy efficient commercial buildings deduction | Law as Amended](https://forum.repealobbba.org/t/sec-70507-termination-of-energy-efficient-commercial-buildings-deduction-law-as-amended/633?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70508\. Termination of new energy efficient home credit | Law as Amended](https://forum.repealobbba.org/t/sec-70508-termination-of-new-energy-efficient-home-credit-law-as-amended/634?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70509\. Termination of cost recovery for energy property | Law as Amended](https://forum.repealobbba.org/t/sec-70509-termination-of-cost-recovery-for-energy-property-law-as-amended/635?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70510\. Modifications of zero-emission nuclear power production credit | Law as Amended](https://forum.repealobbba.org/t/sec-70510-modifications-of-zero-emission-nuclear-power-production-credit-law-as-amended/636?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70511\. Termination of clean hydrogen production credit | Law as Amended](https://forum.repealobbba.org/t/sec-70511-termination-of-clean-hydrogen-production-credit-law-as-amended/637?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70512\. Termination and restrictions on clean electricity production credit | Law as Amended](https://forum.repealobbba.org/t/sec-70512-termination-and-restrictions-on-clean-electricity-production-credit-law-as-amended/638?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70513\. Termination and restrictions on clean electricity investment credit | Law as Amended](https://forum.repealobbba.org/t/sec-70513-termination-and-restrictions-on-clean-electricity-investment-credit-law-as-amended/639?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70514\. Phase-out and restrictions on advanced manufacturing production credit | Law as Amended](https://forum.repealobbba.org/t/sec-70514-phase-out-and-restrictions-on-advanced-manufacturing-production-credit-law-as-amended/640?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70515\. Restriction on the extension of advanced energy project credit program | Law as Amended](https://forum.repealobbba.org/t/sec-70515-restriction-on-the-extension-of-advanced-energy-project-credit-program-law-as-amended/641?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER B—ENHANCEMENT OF AMERICA-FIRST ENERGY POLICY [Sec. 70521\. Extension and modification of clean fuel production credit | Law as Amended](https://forum.repealobbba.org/t/sec-70521-extension-and-modification-of-clean-fuel-production-credit-law-as-amended/642?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70522\. Restrictions on carbon oxide sequestration credit | Law as Amended](https://forum.repealobbba.org/t/sec-70522-restrictions-on-carbon-oxide-sequestration-credit-law-as-amended/643?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70523\. Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income | Law as Amended](https://forum.repealobbba.org/t/sec-70523-intangible-drilling-and-development-costs-taken-into-account-for-purposes-of-computing-adjusted-financial-statement-income-law-as-amended/644?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70524\. Income from hydrogen storage, carbon capture, advanced nuclear, hydropower, and geothermal energy added to qualifying income of certain publicly traded partnerships | Law as Amended](https://forum.repealobbba.org/t/sec-70524-income-from-hydrogen-storage-carbon-capture-advanced-nuclear-hydropower-and-geothermal-energy-added-to-qualifying-income-of-certain-publicly-traded-partnerships-law-as-amended/645?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70525\. Allow for payments to certain individuals who dye fuel | Law as Amended](https://forum.repealobbba.org/t/sec-70525-allow-for-payments-to-certain-individuals-who-dye-fuel-law-as-amended/646?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER C—OTHER REFORMS [Sec. 70531\. Modifications to de minimis entry privilege for commercial shipments | Law as Amended](https://forum.repealobbba.org/t/sec-70531-modifications-to-de-minimis-entry-privilege-for-commercial-shipments-law-as-amended/647?ref=obbba-ghost.demo.discussionbridge.dev) 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 | Law as Amended](https://forum.repealobbba.org/t/sec-70601-modification-and-extension-of-limitation-on-excess-business-losses-of-noncorporate-taxpayers-law-as-amended/648?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70602\. Treatment of payments from partnerships to partners for property or services | Law as Amended](https://forum.repealobbba.org/t/sec-70602-treatment-of-payments-from-partnerships-to-partners-for-property-or-services-law-as-amended/649?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70603\. Excessive employee remuneration from controlled group members and allocation of deduction | Law as Amended](https://forum.repealobbba.org/t/sec-70603-excessive-employee-remuneration-from-controlled-group-members-and-allocation-of-deduction-law-as-amended/650?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70604\. Excise tax on certain remittance transfers | Law as Amended](https://forum.repealobbba.org/t/sec-70604-excise-tax-on-certain-remittance-transfers-law-as-amended/651?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70605\. Enforcement provisions with respect to COVID-related employee retention credits | Law as Amended](https://forum.repealobbba.org/t/sec-70605-enforcement-provisions-with-respect-to-covid-related-employee-retention-credits-law-as-amended/652?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70606\. Social security number requirement for American Opportunity and Lifetime Learning credits | Law as Amended](https://forum.repealobbba.org/t/sec-70606-social-security-number-requirement-for-american-opportunity-and-lifetime-learning-credits-law-as-amended/653?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 70607\. Task force on the replacement of Direct File | Law as Amended](https://forum.repealobbba.org/t/sec-70607-task-force-on-the-replacement-of-direct-file-law-as-amended/654?ref=obbba-ghost.demo.discussionbridge.dev) 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 Savings Programs | Law as Amended](https://forum.repealobbba.org/t/sec-71101-moratorium-on-implementation-of-rule-relating-to-eligibility-and-enrollment-in-medicare-savings-programs-law-as-amended/655?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71102\. Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program | Law as Amended](https://forum.repealobbba.org/t/sec-71102-moratorium-on-implementation-of-rule-relating-to-eligibility-and-enrollment-for-medicaid-chip-and-the-basic-health-program-law-as-amended/656?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71103\. Reducing duplicate enrollment under the Medicaid and CHIP programs | Law as Amended](https://forum.repealobbba.org/t/sec-71103-reducing-duplicate-enrollment-under-the-medicaid-and-chip-programs-law-as-amended/657?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71104\. Ensuring deceased individuals do not remain enrolled | Law as Amended](https://forum.repealobbba.org/t/sec-71104-ensuring-deceased-individuals-do-not-remain-enrolled-law-as-amended/658?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71105\. Ensuring deceased providers do not remain enrolled | Law as Amended](https://forum.repealobbba.org/t/sec-71105-ensuring-deceased-providers-do-not-remain-enrolled-law-as-amended/659?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71106\. Payment reduction related to certain erroneous excess payments under Medicaid | Law as Amended](https://forum.repealobbba.org/t/sec-71106-payment-reduction-related-to-certain-erroneous-excess-payments-under-medicaid-law-as-amended/660?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71107\. Eligibility redeterminations | Law as Amended](https://forum.repealobbba.org/t/sec-71107-eligibility-redeterminations-law-as-amended/661?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71108\. Revising home equity limit for determining eligibility for long-term care services under the Medicaid program | Law as Amended](https://forum.repealobbba.org/t/sec-71108-revising-home-equity-limit-for-determining-eligibility-for-long-term-care-services-under-the-medicaid-program-law-as-amended/662?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71109\. Alien Medicaid eligibility | Law as Amended](https://forum.repealobbba.org/t/sec-71109-alien-medicaid-eligibility-law-as-amended/663?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71110\. Expansion FMAP for emergency Medicaid | Law as Amended](https://forum.repealobbba.org/t/sec-71110-expansion-fmap-for-emergency-medicaid-law-as-amended/664?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER B—PREVENTING WASTEFUL SPENDING [Sec. 71111\. Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs | Law as Amended](https://forum.repealobbba.org/t/sec-71111-moratorium-on-implementation-of-rule-relating-to-staffing-standards-for-long-term-care-facilities-under-the-medicare-and-medicaid-programs-law-as-amended/665?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71112\. Reducing State Medicaid costs | Law as Amended](https://forum.repealobbba.org/t/sec-71112-reducing-state-medicaid-costs-law-as-amended/666?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71113\. Federal payments to prohibited entities | Law as Amended](https://forum.repealobbba.org/t/sec-71113-federal-payments-to-prohibited-entities-law-as-amended/667?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER C—STOPPING ABUSIVE FINANCING PRACTICES [Sec. 71114\. Sunsetting increased FMAP incentive | Law as Amended](https://forum.repealobbba.org/t/sec-71114-sunsetting-increased-fmap-incentive-law-as-amended/668?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71115\. Provider taxes | Law as Amended](https://forum.repealobbba.org/t/sec-71115-provider-taxes-law-as-amended/669?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71116\. State directed payments | Law as Amended](https://forum.repealobbba.org/t/sec-71116-state-directed-payments-law-as-amended/670?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71117\. Requirements regarding waiver of uniform tax requirement for Medicaid provider tax | Law as Amended](https://forum.repealobbba.org/t/sec-71117-requirements-regarding-waiver-of-uniform-tax-requirement-for-medicaid-provider-tax-law-as-amended/671?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71118\. Requiring budget neutrality for Medicaid demonstration projects under section 1115 | Law as Amended](https://forum.repealobbba.org/t/sec-71118-requiring-budget-neutrality-for-medicaid-demonstration-projects-under-section-1115-law-as-amended/672?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER D—INCREASING PERSONAL ACCOUNTABILITY [Sec. 71120\. Modifying cost sharing requirements for certain expansion individuals under the Medicaid program | Law as Amended](https://forum.repealobbba.org/t/sec-71120-modifying-cost-sharing-requirements-for-certain-expansion-individuals-under-the-medicaid-program-law-as-amended/673?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER E—EXPANDING ACCESS TO CARE [Sec. 71121\. Making certain adjustments to coverage of home or community-based services under Medicaid | Law as Amended](https://forum.repealobbba.org/t/sec-71121-making-certain-adjustments-to-coverage-of-home-or-community-based-services-under-medicaid-law-as-amended/674?ref=obbba-ghost.demo.discussionbridge.dev) CHAPTER 2—MEDICARE SUBCHAPTER A—STRENGTHENING ELIGIBILITY REQUIREMENTS [Sec. 71201\. Limiting Medicare coverage of certain individuals | Law as Amended](https://forum.repealobbba.org/t/sec-71201-limiting-medicare-coverage-of-certain-individuals-law-as-amended/675?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER B—IMPROVING SERVICES FOR SENIORS [Sec. 71202\. Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances | Law as Amended](https://forum.repealobbba.org/t/sec-71202-temporary-payment-increase-under-the-medicare-physician-fee-schedule-to-account-for-exceptional-circumstances-law-as-amended/676?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71203\. Expanding and clarifying the exclusion for orphan drugs under the Drug Price Negotiation Program | Law as Amended](https://forum.repealobbba.org/t/sec-71203-expanding-and-clarifying-the-exclusion-for-orphan-drugs-under-the-drug-price-negotiation-program-law-as-amended/677?ref=obbba-ghost.demo.discussionbridge.dev) CHAPTER 3—HEALTH TAX SUBCHAPTER A—IMPROVING ELIGIBILITY CRITERIA [Sec. 71301\. Permitting premium tax credit only for certain individuals | Law as Amended](https://forum.repealobbba.org/t/sec-71301-permitting-premium-tax-credit-only-for-certain-individuals-law-as-amended/678?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71302\. Disallowing premium tax credit during periods of medicaid ineligibility due to alien status | Law as Amended](https://forum.repealobbba.org/t/sec-71302-disallowing-premium-tax-credit-during-periods-of-medicaid-ineligibility-due-to-alien-status-law-as-amended/679?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER B—PREVENTING WASTE, FRAUD, AND ABUSE [Sec. 71303\. Requiring verification of eligibility for premium tax credit | Law as Amended](https://forum.repealobbba.org/t/sec-71303-requiring-verification-of-eligibility-for-premium-tax-credit-law-as-amended/680?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71304\. Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period | Law as Amended](https://forum.repealobbba.org/t/sec-71304-disallowing-premium-tax-credit-in-case-of-certain-coverage-enrolled-in-during-special-enrollment-period-law-as-amended/681?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71305\. Eliminating limitation on recapture of advance payment of premium tax credit | Law as Amended](https://forum.repealobbba.org/t/sec-71305-eliminating-limitation-on-recapture-of-advance-payment-of-premium-tax-credit-law-as-amended/682?ref=obbba-ghost.demo.discussionbridge.dev) SUBCHAPTER C—ENHANCING CHOICE FOR PATIENTS [Sec. 71306\. Permanent extension of safe harbor for absence of deductible for telehealth services | Law as Amended](https://forum.repealobbba.org/t/sec-71306-permanent-extension-of-safe-harbor-for-absence-of-deductible-for-telehealth-services-law-as-amended/683?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71307\. Allowance of bronze and catastrophic plans in connection with health savings accounts | Law as Amended](https://forum.repealobbba.org/t/sec-71307-allowance-of-bronze-and-catastrophic-plans-in-connection-with-health-savings-accounts-law-as-amended/684?ref=obbba-ghost.demo.discussionbridge.dev) [Sec. 71308\. Treatment of direct primary care service arrangements | Law as Amended](https://forum.repealobbba.org/t/sec-71308-treatment-of-direct-primary-care-service-arrangements-law-as-amended/685?ref=obbba-ghost.demo.discussionbridge.dev) CHAPTER 4—PROTECTING RURAL HOSPITALS AND PROVIDERS [Sec. 71401\. Rural Health Transformation Program | Law as Amended](https://forum.repealobbba.org/t/sec-71401-rural-health-transformation-program-law-as-amended/686?ref=obbba-ghost.demo.discussionbridge.dev) Subtitle C—Increase in debt limit [Sec. 72001\. Modification of limitation on the public debt | Law as Amended](https://forum.repealobbba.org/t/sec-72001-modification-of-limitation-on-the-public-debt-law-as-amended/687?ref=obbba-ghost.demo.discussionbridge.dev) Subtitle D—Unemployment [Sec. 73001\. Ending unemployment payments to jobless millionaires | Law as Amended](https://forum.repealobbba.org/t/sec-73001-ending-unemployment-payments-to-jobless-millionaires-law-as-amended/688?ref=obbba-ghost.demo.discussionbridge.dev) --- **Published with** [**DiscussionBridge**](https://discussionbridge.dev/?ref=obbba-ghost.demo.discussionbridge.dev) **from the** [**Repeal OBBBA Forum**](https://forum.repealobbba.org/t/title-vii-finance-law-as-amended-index/1129?ref=obbba-ghost.demo.discussionbridge.dev) Source author: Editor · DiscussionBridge for Ghost 0.2.0-alpha.39