Public Law 119-21 · H.R. 1

One Big Beautiful Bill Act: dollars in this law

The text of this law states 818 dollar amounts. 352 are counted as appropriated or authorized, $441,281,348,000 in all.

Confirmed from the official record

Go to the page of One Big Beautiful Bill Act

Every amount, in the order the law prints them

Each row is one dollar amount copied from our saved text of the law, with the words printed around it and the rule that sorted it. Only appropriated and authorized amounts count in the total.

AmountKind, and the rule that sorted itSectionWords around it
$0Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title IV, Section 40006: CORPORATE AVERAGE FUEL ECONOMY CIVIL PENALTIES

“... r preceding paragraph (1), by striking ``$5'' and inserting ``$0.00''; and (2) in subsection (c)(1)(B), by striking ``$10'' and inserting ``$0.00''.”

$3,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title IV, Section 40007: PAYMENTS FOR LEASE OF METROPOLITAN WASHINGTON AIRPORTS

“... he Treasury annually an amount, computed using the GNP Price Deflator-- ``(A) during the period from 1987 to 2026, equal to $3,000,000 in 1987 dollars; and ``(B) for 2027 and subsequent years, equal to $15,0 ...”

$15,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title IV, Section 40007: PAYMENTS FOR LEASE OF METROPOLITAN WASHINGTON AIRPORTS

“... he period from 1987 to 2026, equal to $3,000,000 in 1987 dollars; and ``(B) for 2027 and subsequent years, equal to $15,000,000 in 2027 dollars. ``(2) Renegotiation.--The Secretary and the Airports Authority shall re ...”

$15,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title IV, Section 40007: PAYMENTS FOR LEASE OF METROPOLITAN WASHINGTON AIRPORTS

“... ll renegotiate the level of lease payments at least once every 10 years to ensure that in no year the amount specified in paragraph (1)(B) is less than $15,000,000 in 2027 dollars.''. SEC. 40008. RESCISSION OF CERTAIN AMOUNTS FOR THE NATIONAL OCEANIC ...”

$20,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title IV, Section 40009: REDUCTION IN ANNUAL TRANSFERS TO TRAVEL PROMOTION FUND

“Subsection (d)(2)(B) of the Travel Promotion Act of 2009 (22 U.S.C. 2131(d)(2)(B)) is amended by striking ``$100,000,000'' and inserting ``$20,000,000''. SEC. 40010. TREATMENT OF UNOBLIGATED FUNDS ...”

$650,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title V, Subtitle A, Section 50102: OFFSHORE OIL AND GAS LEASING

“... (2) in subparagraph (C), by striking ``2055.'' and inserting ``2024;''; and (3) by adding at the end the following: ``(D) $650,000,000 for each of fiscal years 2025 through 2034; and ``(E) $500,000,000 for e ...”

$500,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title V, Subtitle A, Section 50102: OFFSHORE OIL AND GAS LEASING

“... (3) by adding at the end the following: ``(D) $650,000,000 for each of fiscal years 2025 through 2034; and ``(E) $500,000,000 for each of fiscal years 2035 through 2055.''. SEC. 50103. ROYALTIES ON EX ...”

$23,625Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70102: EXTENSION AND ENHANCEMENT OF INCREASED STANDARD DEDUCTION

“... -Paragraph (7) of section 63(c) is amended-- (1) by striking ``$18,000'' both places it appears in subparagraphs (A)(i) and (B)(ii) and inserting ``$23,625'', (2) by striking ``$12,000'' both places it appears in subpar ...”

$15,750Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70102: EXTENSION AND ENHANCEMENT OF INCREASED STANDARD DEDUCTION

“... erting ``$23,625'', (2) by striking ``$12,000'' both places it appears in subparagraphs (A)(ii) and (B)(ii) and inserting ``$15,750'', (3) by striking ``2018'' in subparagraph (B)(ii) and inserting ``2025'', and ...”

$6,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70103: TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION

“... In the case of a taxable year beginning before January 1, 2029, there shall be allowed a deduction in an amount equal to $6,000 for each qualified individual with respect to the taxpayer. ...”

$6,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70103: TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION

“... ``(I) In general.--In the case of any taxpayer for any taxable year, the $6,000 amount in clause (i) shall be reduced (but not below zero) by 6 ...”

$75,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70103: TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION

“... percent of so much of the taxpayer's modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return). ...”

$150,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70103: TERMINATION OF DEDUCTION FOR PERSONAL EXEMPTIONS OTHER THAN TEMPORARY SENIOR DEDUCTION

“... percent of so much of the taxpayer's modified adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return). ``(II) M ...”

$2,200Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70104: EXTENSION AND ENHANCEMENT OF INCREASED CHILD TAX CREDIT

“... (1) in paragraph (1), by striking ``, and before January 1, 2026'', (2) in paragraph (2), by striking ``$2,000'' and inserting ``$2,200'', and (3) by striking ``2018 Through 2025'' in the heading and inserting ``Beginning Af ...”

$1,400Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70104: EXTENSION AND ENHANCEMENT OF INCREASED CHILD TAX CREDIT

“... Inflation Adjustments.-- ``(1) Maximum amount of refundable credit.--In the case of a taxable year beginning after 2024, the $1,400 amount in subsection (h)(5) shall be increased by an amount equal to-- ``(A) suc ...”

$2,200Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70104: EXTENSION AND ENHANCEMENT OF INCREASED CHILD TAX CREDIT

“... `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 equal to-- ``(A) suc ...”

$100Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70104: EXTENSION AND ENHANCEMENT OF INCREASED CHILD TAX CREDIT

“... ting `2024' for `2016' in subparagraph (A)(ii) thereof. ``(3) Rounding.--If any increase under this subsection is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.''.”

$100Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70104: EXTENSION AND ENHANCEMENT OF INCREASED CHILD TAX CREDIT

“... ``(3) Rounding.--If any increase under this subsection is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.''.”

$1,400Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70104: EXTENSION AND ENHANCEMENT OF INCREASED CHILD TAX CREDIT

“... Maximum amount of refundable credit.--The amount determined under subsection (d)(1)(A) with respect to any qualifying child shall not exceed $1,400, and such subsection shall be applied without regard to paragraph (4) of this subsection.'' ...”

$75,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... ubparagraph (B) of section 199A(b)(3) is amended by striking ``$50,000 ($100,000 in the case of a joint return)'' each place it appears and inserting ``$75,000 ($150,000 in the case of a joint return)''. (2) Conforming amendment.--Paragraph (3) of ...”

$150,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... section 199A(b)(3) is amended by striking ``$50,000 ($100,000 in the case of a joint return)'' each place it appears and inserting ``$75,000 ($150,000 in the case of a joint return)''. (2) Conforming amendment.--Paragraph (3) of section 199A(d) ...”

$75,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... nt.--Paragraph (3) of section 199A(d) is amended by striking ``$50,000 ($100,000 in the case of a joint return)'' each place it appears and inserting ``$75,000 ($150,000 in the case of a joint return)''.”

$150,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... of section 199A(d) is amended by striking ``$50,000 ($100,000 in the case of a joint return)'' each place it appears and inserting ``$75,000 ($150,000 in the case of a joint return)''.”

$400Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... al to the greater of-- ``(A) the amount of such deduction determined without regard to this subsection, or ``(B) $400. ``(2) Applicable taxpayer.--For purposes of this subsection-- ...”

$1,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... to all active qualified trades or businesses of the taxpayer for such taxable year is at least $1,000. ``(B) Active qualified trade or business.--The term `active qualified t ...”

$400Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... f section 469(h)). ``(3) Inflation adjustment.--In the case of any taxable year beginning after 2026, the $400 amount in paragraph (1)(B) and the $1,000 amount in paragraph (2)(A) shall each be increase ...”

$1,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... `(3) Inflation adjustment.--In the case of any taxable year beginning after 2026, the $400 amount in paragraph (1)(B) and the $1,000 amount in paragraph (2)(A) shall each be increased by an amount equal to -- ``(A ...”

$5Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any increase under this paragraph is not a multiple of $5, such increase shall be rounded to the nearest multiple of $5.''. (2) Conforming amendme ...”

$5Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70105: EXTENSION AND ENHANCEMENT OF DEDUCTION FOR QUALIFIED BUSINESS INCOME

“... subparagraph (A)(ii) thereof. If any increase under this paragraph is not a multiple of $5, such increase shall be rounded to the nearest multiple of $5.''. (2) Conforming amendment.--Section 199A(a) is amended by inserting ``except as provi ...”

$15,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 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 inserting ``$15,000,000'', (2) in subparagraph (B)-- (A) in the matter preceding clause (i), by strik ...”

$1,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70107: EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNTS AND MODIFICATION OF PHASEOUT THRESHOLDS

“... (b) Modification of Inflation Adjustment.--Section 55(d)(4)(B) is amended-- (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 ...”

$109,400Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70107: EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNTS AND MODIFICATION OF PHASEOUT THRESHOLDS

“... d by substituting for `calendar year 2016' in subparagraph (A)(ii) thereof-- ``(1) `calendar year 2017', in the case of the $109,400 amount in subparagraph (A)(i)(I) and the $70,300 amount in subparagraph (A)(i)(II), and ...”

$70,300Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70107: EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNTS AND MODIFICATION OF PHASEOUT THRESHOLDS

“... aragraph (A)(ii) thereof-- ``(1) `calendar year 2017', in the case of the $109,400 amount in subparagraph (A)(i)(I) and the $70,300 amount in subparagraph (A)(i)(II), and ``(2) `calendar year 2025', in the case of the $1 ...”

$1,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70107: EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNTS AND MODIFICATION OF PHASEOUT THRESHOLDS

“... ,400 amount in subparagraph (A)(i)(I) and the $70,300 amount in subparagraph (A)(i)(II), and ``(2) `calendar year 2025', in the case of the $1,000,000 amount in subparagraph (A)(ii)(I).''.”

$2,100Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70116: EXTENSION AND ENHANCEMENT OF SAVERS CREDIT ALLOWED FOR ABLE CONTRIBUTIONS

“(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 subsection ...”

$40,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70120: LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC

“... 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 calenda ...”

$40,400Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70120: LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC

“... beginning in calendar year 2025, $40,000, ``(ii) in the case of any taxable year beginning in calendar year 2026, $40,400, ``(iii) in the case of any taxable year beginning after cal ...”

$10,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70120: LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC

“... beginning in the preceding calendar year, and ``(iv) in the case of any taxable year beginning after calendar year 2029, $10,000. ``(B) Phasedown based on modified adjusted gross income.-- ...”

$500,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70120: LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC

“... ``(I) in the case of any taxable year beginning in calendar year 2025, $500,000, ``(II) in the case of any taxable year ...”

$505,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70120: LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC

“... ``(II) in the case of any taxable year beginning in calendar year 2026, $505,000, and ``(III) in the case of any taxable ...”

$10,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70120: LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC

“... -The reduction under clause (i) shall not result in the applicable limitation amount being less than $10,000. ``(iv) Modified adjusted gross income.--For purposes of thi ...”

$10,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70203: NO TAX ON CAR LOAN INTEREST

“... terest taken into account by a taxpayer under subparagraph (B) for any taxable year shall not exceed $10,000. ``(ii) Limitation based on modified adjusted gross income.- ...”

$200Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70203: NO TAX ON CAR LOAN INTEREST

“... clause and after the application of clause (i)) shall be reduced (but not below zero) by $200 for each $1,000 (or portion thereof) by which the modified ...”

$1,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70203: NO TAX ON CAR LOAN INTEREST

“... clause and after the application of clause (i)) shall be reduced (but not below zero) by $200 for each $1,000 (or portion thereof) by which the modified ...”

$100,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70203: NO TAX ON CAR LOAN INTEREST

“... rtion thereof) by which the modified adjusted gross income of the taxpayer for the taxable year exceeds $100,000 ($200,000 in the case of a joint return). ...”

$200,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70203: NO TAX ON CAR LOAN INTEREST

“... adjusted gross income of the taxpayer for the taxable year exceeds $100,000 ($200,000 in the case of a joint return). ``(II) M ...”

$2,500,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70306: INCREASED DOLLAR LIMITATIONS FOR EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS

“(a) In General.--Section 179(b) is amended-- (1) in paragraph (1), by striking ``$1,000,000'' and inserting ``$2,500,000'', and (2) in paragraph (2), by striking ``$2,500,000'' and inserting ``$4,000,000''.”

$4,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70306: INCREASED DOLLAR LIMITATIONS FOR EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS

“... aragraph (1), by striking ``$1,000,000'' and inserting ``$2,500,000'', and (2) in paragraph (2), by striking ``$2,500,000'' and inserting ``$4,000,000''.”

$500,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70401: ENHANCEMENT OF EMPLOYER-PROVIDED CHILD CARE CREDIT

“... (b) Dollar Limitation.-- ``(1) In general.--The credit allowable under subsection (a) for any taxable year shall not exceed $500,000 ($600,000 in the case of an eligible small business). ``(2) I ...”

$600,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70401: ENHANCEMENT OF EMPLOYER-PROVIDED CHILD CARE CREDIT

“... Limitation.-- ``(1) In general.--The credit allowable under subsection (a) for any taxable year shall not exceed $500,000 ($600,000 in the case of an eligible small business). ``(2) Inflation a ...”

$500,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70401: ENHANCEMENT OF EMPLOYER-PROVIDED CHILD CARE CREDIT

“... se of an eligible small business). ``(2) Inflation adjustment.--In the case of any taxable year beginning after 2026, the $500,000 and $600,000 amounts in paragraph (1) shall each be increased by an amount equal to-- ...”

$600,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70401: ENHANCEMENT OF EMPLOYER-PROVIDED CHILD CARE CREDIT

“... l business). ``(2) Inflation adjustment.--In the case of any taxable year beginning after 2026, the $500,000 and $600,000 amounts in paragraph (1) shall each be increased by an amount equal to-- ``(A) s ...”

$5,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70402: ENHANCEMENT OF ADOPTION CREDIT

“... g at the end the following new paragraph: ``(4) Portion of credit refundable.--So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this ...”

$10Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70402: ENHANCEMENT OF ADOPTION CREDIT

“... `calendar year 2016' in subparagraph (A)(ii) thereof. ``(2) Rounding.--If any amount as increased under paragraph (1) is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10. ``(3) ...”

$10Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70402: ENHANCEMENT OF ADOPTION CREDIT

“... ``(2) Rounding.--If any amount as increased under paragraph (1) is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10. ``(3) Special rule for refundable portion.--In the case of th ...”

$7,500Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70404: ENHANCEMENT OF THE DEPENDENT CARE ASSISTANCE PROGRAM

“(a) In General.--Section 129(a)(2)(A) is amended by striking ``$5,000 ($2,500'' and inserting ``$7,500 ($3,750''.”

$3,750Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70404: ENHANCEMENT OF THE DEPENDENT CARE ASSISTANCE PROGRAM

“(a) In General.--Section 129(a)(2)(A) is amended by striking ``$5,000 ($2,500'' and inserting ``$7,500 ($3,750''.”

$2,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70405: ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT

“... the term `applicable percentage' means 50 percent-- ``(A) reduced (but not below 35 percent) by 1 percentage point for each $2,000 or fraction thereof by which the taxpayer's adjusted gross income for the t ...”

$15,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70405: ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT

“... percentage point for each $2,000 or fraction thereof by which the taxpayer's adjusted gross income for the taxable year exceeds $15,000, and ``(B) further reduced (but not below 20 percent) by 1 percentage po ...”

$2,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70405: ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT

“... e taxable year exceeds $15,000, and ``(B) further reduced (but not below 20 percent) by 1 percentage point for each $2,000 ($4,000 in the case of a joint return) or fraction thereof by which the tax ...”

$4,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70405: ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT

“... taxable year exceeds $15,000, and ``(B) further reduced (but not below 20 percent) by 1 percentage point for each $2,000 ($4,000 in the case of a joint return) or fraction thereof by which the taxpayer's ...”

$75,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70405: ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT

“... or fraction thereof by which the taxpayer's adjusted gross income for the taxable year exceeds $75,000 ($150,000 in the case of a joint return).''.”

$150,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70405: ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT

“... on thereof by which the taxpayer's adjusted gross income for the taxable year exceeds $75,000 ($150,000 in the case of a joint return).''.”

$5,250Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70412: EXCLUSION FOR EMPLOYER PAYMENTS OF STUDENT LOANS

“... : ``(d) Inflation Adjustment.-- ``(1) In general.--In the case of any taxable year beginning after 2026, both of the $5,250 amounts in subsection (a)(2) shall each be increased by an amount equal to-- ...”

$50Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70412: EXCLUSION FOR EMPLOYER PAYMENTS OF STUDENT LOANS

“... for `calendar year 2016' in subparagraph (A)(ii) thereof. ``(2) Rounding.--If any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50.''.”

$50Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70412: EXCLUSION FOR EMPLOYER PAYMENTS OF STUDENT LOANS

“... f. ``(2) Rounding.--If any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50.''.”

$20,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70413: ADDITIONAL EXPENSES TREATED AS QUALIFIED HIGHER EDUCATION EXPENSES FOR PURPOSES OF 529 ACCOUNTS

“(b) Increase in Limitation.-- (1) In general.--The last sentence of section 529(e)(3) is amended by striking ``$10,000'' and inserting ``$20,000''. (2) Effective date.--The amendment made by this subsectio ...”

$1,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70424: PERMANENT AND EXPANDED REINSTATEMENT OF PARTIAL DEDUCTION FOR CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE

“(a) In General.--Section 170(p) is amended-- (1) by striking ``$300 ($600'' and inserting ``$1,000 ($2,000'', and (2) by striking ``beginning in 2021''.”

$2,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70424: PERMANENT AND EXPANDED REINSTATEMENT OF PARTIAL DEDUCTION FOR CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE

“(a) In General.--Section 170(p) is amended-- (1) by striking ``$300 ($600'' and inserting ``$1,000 ($2,000'', and (2) by striking ``beginning in 2021''.”

$13.25Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 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 follows: ``(1) $13.25, or''.”

$50,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 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 inserting ``$50,000''.”

$10,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... of qualified business stock of a corporation is-- ``(A) if such stock was acquired by the taxpayer on or before the applicable date, $10,000,000, reduced by the aggregate amount of eligible gain taken into account by the ...”

$15,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... , on, or after the applicable date, and ``(B) if such stock was acquired by the taxpayer after the applicable date, $15,000,000, reduced by the sum of-- ``(i) the aggregate amount of eligible ga ...”

$15,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... djustment.-- ``(A) In general.--In the case of any taxable year beginning after 2026, the $15,000,000 amount in paragraph (4)(B) shall be increased by an amount equal to -- ...”

$10,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... calendar year 2016' in subparagraph (A)(ii) thereof. If any increase under this subparagraph is not a multiple of $10,000, such increase shall be rounded to the nearest multiple of $10,000. ``(B ...”

$10,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... If any increase under this subparagraph is not a multiple of $10,000, such increase shall be rounded to the nearest multiple of $10,000. ``(B) No increase once limit reached.--If, for any taxable year, the el ...”

$5,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... by a married individual for any taxable year-- ``(i) paragraph (4)(A) shall be applied by substituting `$5,000,000' for `$10,000,000', and ``(ii) paragraph (4)(B) shall be applied by ...”

$10,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... vidual for any taxable year-- ``(i) paragraph (4)(A) shall be applied by substituting `$5,000,000' for `$10,000,000', and ``(ii) paragraph (4)(B) shall be applied by substituti ...”

$75,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... oss Assets.-- (1) In general.--Subparagraphs (A) and (B) of section 1202(d)(1) are each amended by striking ``$50,000,000'' and inserting ``$75,000,000''. (2) Inflation adjustment.--Section 1202(b) is amended by adding at the end the follow ...”

$75,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... at the end the following: ``(4) Inflation adjustment.--In the case of any taxable year beginning after 2026, the $75,000,000 amounts in paragraphs (1)(A) and (1)(B) shall each be increased by an amount equal to-- ...”

$10,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any increase under this paragraph is not a multiple of $10,000, such increase shall be rounded to the nearest multiple of $10,000.''. (3) ...”

$10,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70431: EXPANSION OF QUALIFIED SMALL BUSINESS STOCK GAIN EXCLUSION

“... h (A)(ii) thereof. If any increase under this paragraph is not a multiple of $10,000, such increase shall be rounded to the nearest multiple of $10,000.''. (3) Effective date.--The amendments made by this subsect ...”

$20,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70432: REPEAL OF REVISION TO DE MINIMIS RULES FOR THIRD PARTY NETWORK TRANSACTIONS

“... ating payee only if-- ``(1) the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions exceeds $20,000, and ``(2) the aggregate number of such transactions exceeds 200.''. (2) ...”

$2,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 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''.”

$150,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70434: TREATMENT OF CERTAIN QUALIFIED SOUND RECORDING PRODUCTIONS

“... tion, or to so much of the aggregate, cumulative cost of all such qualified sound recording productions in the taxable year, as exceeds $150,000.''.”

$200Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70436: REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES

“... tion 5811(a) is amended to read as follows: ``(a) Rate.--There shall be levied, collected, and paid on firearms transferred a tax at the rate of-- ``(1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and `` ...”

$0Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70436: REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES

“... ransferred a tax at the rate of-- ``(1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and ``(2) $0 for any firearm transferred which is not described in paragraph (1).''.”

$200Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70436: REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES

“... 5821(a) is amended to read as follows: ``(a) Rate.--There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of-- ``(1) $200 for each firearm made in the case of a machinegun or a destructive device, and ``(2) $0 ...”

$0Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70436: REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES

“... king of a firearm a tax at the rate of-- ``(1) $200 for each firearm made in the case of a machinegun or a destructive device, and ``(2) $0 for any firearm made which is not described in paragraph (1).''.”

$1Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70521: EXTENSION AND MODIFICATION OF CLEAN FUEL PRODUCTION CREDIT

“... (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)''. (C) Effect ...”

$17Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70522: RESTRICTIONS ON CARBON OXIDE SEQUESTRATION CREDIT

“... ``(i) for any taxable year beginning in a calendar year after 2024 and before 2027, $17, and ``(ii) for any taxable year beginning in a calendar yea ...”

$17Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70522: RESTRICTIONS ON CARBON OXIDE SEQUESTRATION CREDIT

“... ``(ii) for any taxable year beginning in a calendar year after 2026, an amount equal to the product of $17 and the inflation adjustment factor for such calendar year determined under section ...”

$36Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70522: RESTRICTIONS ON CARBON OXIDE SEQUESTRATION CREDIT

“... be applied'' and all that follows through the period and inserting ``shall be applied by substituting `$36' for `$17' each place it appears.'', (B) in paragraph (2)(B), by s ...”

$17Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70522: RESTRICTIONS ON CARBON OXIDE SEQUESTRATION CREDIT

“... be applied'' and all that follows through the period and inserting ``shall be applied by substituting `$36' for `$17' each place it appears.'', (B) in paragraph (2)(B), by striking `` ...”

$5,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70531: MODIFICATIONS TO DE MINIMIS ENTRY PRIVILEGE FOR COMMERCIAL SHIPMENTS

“... tion of which violates any other provision of United States customs law, shall be assessed, in addition to any other penalty permitted by law, a civil penalty of up to $5,000 for the first violation and up to $10,000 for each subsequent violation.''. (2) ...”

$10,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70531: MODIFICATIONS TO DE MINIMIS ENTRY PRIVILEGE FOR COMMERCIAL SHIPMENTS

“... of United States customs law, shall be assessed, in addition to any other penalty permitted by law, a civil penalty of up to $5,000 for the first violation and up to $10,000 for each subsequent violation.''. (2) Effective ...”

$1,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70603: EXCESSIVE EMPLOYEE REMUNERATION FROM CONTROLLED GROUP MEMBERS AND ALLOCATION OF DEDUCTION

“... aggregate amount described in subparagraph (B)(ii) with respect to such specified covered employee exceeds $1,000,000-- ``(I) paragraph (1) shall apply to suc ...”

$1,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70603: EXCESSIVE EMPLOYEE REMUNERATION FROM CONTROLLED GROUP MEMBERS AND ALLOCATION OF DEDUCTION

“... each such related person by substituting `the allocable limitation amount' for `$1,000,000'. ``(B) Allocable limitation amount.--For purposes of this paragraph, th ...”

$1,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle A, Section 70603: EXCESSIVE EMPLOYEE REMUNERATION FROM CONTROLLED GROUP MEMBERS AND ALLOCATION OF DEDUCTION

“... o in subparagraph (A) with respect to any specified covered employee of such controlled group, the amount which bears the same ratio to $1,000,000 as-- ``(i) the amount of applicable employee remuneration pr ...”

$1,000,000Figure written into another lawA figure inside words the law writes into another law ("inserting"). What the figure does is set by that law.Title VII, Subtitle B, Section 71108: REVISING HOME EQUITY LIMIT FOR DETERMINING ELIGIBILITY FOR LONG-TERM CARE SERVICES UNDER THE MEDICAID PROGRAM

“... escribed in clause (i), by substituting for the amount specified in such subparagraph, an amount that exceeds such amount, but does not exceed $1,000,000.''; and (2) in subparagraph (C)-- (A) by inserting ``(other than the amount s ...”

Where this comes from

The amounts are read from our own saved copy of the official text. The code beside it is its fingerprint, a short code that changes if the file’s contents change.

Public Law 119-21, official text · Saved October 5, 2026 · Fingerprint 84000b07c382db50

Suggest a tool

Suggest a tool

A person reads each idea before it appears. Links are not accepted. Do not include personal information.

See all ideas and vote