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

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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
$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).''.”

$2,000Figure removed from another lawAfter "striking": a figure the law removes from another 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 amendmen ...”

$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 ...”

$10,000Figure removed from another lawAfter "striking": a figure the law removes from another law.Title VII, Subtitle A, Section 70120: LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC

“(a) In General.--Section 164(b)(6) is amended-- (1) by striking ``and before January 1, 2026'', and (2) by striking ``$10,000 ($5,000 in the case of a married individual filing a separate return)'' and inserting ``the ...”

$5,000Figure removed from another lawAfter "striking": a figure the law removes from another law.Title VII, Subtitle A, Section 70120: LIMITATION ON INDIVIDUAL DEDUCTIONS FOR CERTAIN STATE AND LOCAL TAXES, ETC

“(a) In General.--Section 164(b)(6) is amended-- (1) by striking ``and before January 1, 2026'', and (2) by striking ``$10,000 ($5,000 in the case of a married individual filing a separate return)'' and inserting ``the applica ...”

$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 ...”

$25,000Limit, threshold or penaltyAfter "shall not exceed": a cap, floor or threshold.Title VII, Subtitle A, Section 70201: NO TAX ON TIPS

“``(b) Limitation.-- ``(1) In general.--The amount allowed as a deduction under this section for any taxable year shall not exceed $25,000. ``(2) Limitation based on adjusted gross income.-- ``(A) In general.--The am ...”

$100Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70201: NO TAX ON TIPS

“... able as a deduction under subsection (a) (after application of paragraph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer's modified adjusted gross income exceeds $150,000 ($30 ...”

$1,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70201: NO TAX ON TIPS

“... deduction under subsection (a) (after application of paragraph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer's modified adjusted gross income exceeds $150,000 ($300,000 in the ...”

$150,000Limit, threshold or penaltyAfter "exceeds": a cap, floor or threshold.Title VII, Subtitle A, Section 70201: NO TAX ON TIPS

“... graph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer's modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return). ``(B) Mo ...”

$300,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70201: NO TAX ON TIPS

“... shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer's modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return). ``(B) Modified adj ...”

$12,500Limit, threshold or penaltyAfter "shall not exceed": a cap, floor or threshold.Title VII, Subtitle A, Section 70202: NO TAX ON OVERTIME

“``(b) Limitation.-- ``(1) In general.--The amount allowed as a deduction under this section for any taxable year shall not exceed $12,500 ($25,000 in the case of a joint return). ``(2) Limitation based on adjusted gross income ...”

$25,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70202: NO TAX ON OVERTIME

“... ``(b) Limitation.-- ``(1) In general.--The amount allowed as a deduction under this section for any taxable year shall not exceed $12,500 ($25,000 in the case of a joint return). ``(2) Limitation based on adjusted gross income.-- ...”

$100Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70202: NO TAX ON OVERTIME

“... able as a deduction under subsection (a) (after application of paragraph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer's modified adjusted gross income exceeds $150,000 ($30 ...”

$1,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70202: NO TAX ON OVERTIME

“... deduction under subsection (a) (after application of paragraph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer's modified adjusted gross income exceeds $150,000 ($300,000 in the ...”

$150,000Limit, threshold or penaltyAfter "exceeds": a cap, floor or threshold.Title VII, Subtitle A, Section 70202: NO TAX ON OVERTIME

“... graph (1)) shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer's modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return). ``(B) M ...”

$300,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70202: NO TAX ON OVERTIME

“... shall be reduced (but not below zero) by $100 for each $1,000 by which the taxpayer's modified adjusted gross income exceeds $150,000 ($300,000 in the case of a joint return). ``(B) Modified ad ...”

$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 ...”

$600Limit, threshold or penaltyAfter "or more": a cap, floor or threshold.Title VII, Subtitle A, Section 70203: NO TAX ON CAR LOAN INTEREST

“... (1) who is engaged in a trade or business, and ``(2) who, in the course of such trade or business, receives from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, shall make the return describe ...”

$5,000Limit, threshold or penaltyAfter "shall not exceed": a cap, floor or threshold.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... ``(A) In general.--The aggregate amount of contributions (other than exempt contributions) for such calendar year shall not exceed $5,000. ``(B) Exempt contribution.--For purposes of this paragraph, the term `e ...”

$5,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... ``(C) Cost-of-living adjustment.-- ``(i) In general.--In the case of any taxable year after 2027, the $5,000 amount under subparagraph (A) shall be increased by an amount e ...”

$100Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... 2016' in subparagraph (A)(ii) thereof. ``(ii) Rounding.--If any increase under this subparagraph is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $1 ...”

$100Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... subparagraph is not a multiple of $100, such amount shall be rounded to the next lowest multiple of $100. ``(3) Timing of contributions.--Section 219(f)(3) shall not apply to any contribution m ...”

$25Limit, threshold or penaltyAfter "in excess of": a cap, floor or threshold.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... include information with respect to-- ``(A) contributions (including the amount and source of any contribution in excess of $25 made from a person other than the Secretary, the account beneficiary ...”

$2,500Limit, threshold or penaltyAfter "shall not exceed": a cap, floor or threshold.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... ``(b) Limitation.-- ``(1) In general.--The amount which may be excluded under subsection (a) with respect to any employee shall not exceed $2,500. ``(2) Inflation adjustment.-- ``(A) In general.-- ...”

$2,500Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... justment.-- ``(A) In general.--In the case of any taxable year beginning after 2027, the $2,500 amount in paragraph (1) shall be increased by an amount equal to-- ...”

$100Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... year 2016' in subparagraph (A)(ii) thereof. ``(B) Rounding.--If any increase determined under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.”

$100Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... rmined under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.”

$1,000Limit, threshold or penaltyAfter "equal to": a cap, floor or threshold.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... eligible child shall be treated as making a payment against the tax imposed by subtitle A (for the taxable year for which the election was made) in an amount equal to $1,000.”

$500Limit, threshold or penaltyA fine or penalty.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... taxpayer-- ``(1) if such election was made due to negligence or disregard of the rules or regulations, there shall be imposed a penalty of $500, or ``(2) if such election was made due to fraud, there shall be imposed a penalty of $1 ...”

$1,000Limit, threshold or penaltyA fine or penalty.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... regulations, there shall be imposed a penalty of $500, or ``(2) if such election was made due to fraud, there shall be imposed a penalty of $1,000.”

$410,000,000AppropriatedThe sentence says the amount is appropriated.Title VII, Subtitle A, Section 70204: TRUMP ACCOUNTS AND CONTRIBUTION PILOT PROGRAM

“... ng.--In addition to amounts otherwise available, there is appropriated to the Department of the Treasury, out of any money in the Treasury not otherwise appropriated, $410,000,000, to remain available until September 30, 2034, to carry out the amendments made by this section.”

$1,000,000Figure removed from another lawAfter "striking": a figure the law removes from another 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 ...”

$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''.”

$2,500,000Figure removed from another lawAfter "striking": a figure the law removes from another law.Title VII, Subtitle A, Section 70306: INCREASED DOLLAR LIMITATIONS FOR EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS

“... 9(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 ...”

$5,000Figure removed from another lawAfter "striking": a figure the law removes from another 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''.”

$2,500Figure removed from another lawAfter "striking": a figure the law removes from another 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''.”

$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).''.”

$1,700Limit, threshold or penaltyAfter "shall not exceed": a cap, floor or threshold.Title VII, Subtitle A, Section 70411: TAX CREDIT FOR CONTRIBUTIONS OF INDIVIDUALS TO SCHOLARSHIP GRANTING ORGANIZATIONS

“``(b) Limitations.-- ``(1) In general.--The credit allowed under subsection (a) to any taxpayer for any taxable year shall not exceed $1,700. ``(2) Reduction based on state credit.--The amount allowed as a credit under subsection ...”

$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.''.”

$10,000Figure removed from another lawAfter "striking": a figure the law removes from another 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 amendm ...”

$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 ...”

$500,000Limit, threshold or penaltyAfter "at least": a cap, floor or threshold.Title VII, Subtitle A, Section 70415: MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES

“... his section, the term `applicable percentage' means-- ``(1) 1.4 percent in the case of an institution with a student adjusted endowment of at least $500,000, and not in excess of $750,000, ``(2) 4 percent in the case of an institution with a stu ...”

$750,000Limit, threshold or penaltyAfter "in excess of": a cap, floor or threshold.Title VII, Subtitle A, Section 70415: MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES

“... ntage' means-- ``(1) 1.4 percent in the case of an institution with a student adjusted endowment of at least $500,000, and not in excess of $750,000, ``(2) 4 percent in the case of an institution with a student adjusted endowment in exce ...”

$750,000Limit, threshold or penaltyAfter "in excess of": a cap, floor or threshold.Title VII, Subtitle A, Section 70415: MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES

“... least $500,000, and not in excess of $750,000, ``(2) 4 percent in the case of an institution with a student adjusted endowment in excess of $750,000, and not in excess of $2,000,000, and ``(3) 8 percent in the case of an institution with ...”

$2,000,000Limit, threshold or penaltyAfter "in excess of": a cap, floor or threshold.Title VII, Subtitle A, Section 70415: MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES

“... ss of $750,000, ``(2) 4 percent in the case of an institution with a student adjusted endowment in excess of $750,000, and not in excess of $2,000,000, and ``(3) 8 percent in the case of an institution with a student adjusted endowment in ...”

$2,000,000Limit, threshold or penaltyAfter "in excess of": a cap, floor or threshold.Title VII, Subtitle A, Section 70415: MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES

“... $750,000, and not in excess of $2,000,000, and ``(3) 8 percent in the case of an institution with a student adjusted endowment in excess of $2,000,000.”

$500,000Limit, threshold or penaltyAfter "at least": a cap, floor or threshold.Title VII, Subtitle A, Section 70415: MODIFICATION OF EXCISE TAX ON INVESTMENT INCOME OF CERTAIN PRIVATE COLLEGES AND UNIVERSITIES

“... percent of the tuition-paying students of which are located in the United States, ``(3) the student adjusted endowment of which is at least $500,000, and ``(4) which is not described in the first sentence of section 511(a)(2)(B) (relatin ...”

$500Limit, threshold or penaltyA fine or penalty.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... nder section 6039K fails to file a complete and correct return under such section in the time and in the manner prescribed therefor, such person shall pay a penalty of $500 for each day during which such failure continues.”

$10,000Limit, threshold or penaltyAfter "shall not exceed": a cap, floor or threshold.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“``(b) Limitation.-- ``(1) In general.--The maximum penalty under this section on failures with respect to any 1 return shall not exceed $10,000. ``(2) Large qualified opportunity funds.--In the case of any failure described in subse ...”

$10,000,000Limit, threshold or penaltyAfter "in excess of": a cap, floor or threshold.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... failure described in subsection (a) with respect to a fund the gross assets of which (determined on the last day of the taxable year) are in excess of $10,000,000, paragraph (1) shall be applied by substituting `$50,000' for `$10,000'.”

$50,000Part of a totalA part of a total already counted.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... gross assets of which (determined on the last day of the taxable year) are in excess of $10,000,000, paragraph (1) shall be applied by substituting `$50,000' for `$10,000'.”

$10,000Part of a totalA part of a total already counted.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... s of which (determined on the last day of the taxable year) are in excess of $10,000,000, paragraph (1) shall be applied by substituting `$50,000' for `$10,000'.”

$2,500Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... Disregard.--If a failure described in subsection (a) is due to intentional disregard, then-- ``(1) subsection (a) shall be applied by substituting `$2,500' for `$500', ``(2) subsection (b)(1) shall be applied by substituting `$50,000' for `$10 ...”

$500Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... f a failure described in subsection (a) is due to intentional disregard, then-- ``(1) subsection (a) shall be applied by substituting `$2,500' for `$500', ``(2) subsection (b)(1) shall be applied by substituting `$50,000' for `$10,000', and ...”

$50,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... ``(1) subsection (a) shall be applied by substituting `$2,500' for `$500', ``(2) subsection (b)(1) shall be applied by substituting `$50,000' for `$10,000', and ``(3) subsection (b)(2) shall be applied by substituting `$250,000' ...”

$10,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... ubsection (a) shall be applied by substituting `$2,500' for `$500', ``(2) subsection (b)(1) shall be applied by substituting `$50,000' for `$10,000', and ``(3) subsection (b)(2) shall be applied by substituting `$250,000' for `$50,000'.”

$250,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... ) subsection (b)(1) shall be applied by substituting `$50,000' for `$10,000', and ``(3) subsection (b)(2) shall be applied by substituting `$250,000' for `$50,000'.”

$50,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... )(1) shall be applied by substituting `$50,000' for `$10,000', and ``(3) subsection (b)(2) shall be applied by substituting `$250,000' for `$50,000'.”

$500Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... alendar year 2024' for `calendar year 2016' in subparagraph (A)(ii) thereof. ``(2) Rounding.-- ``(A) In general.--If the $500 dollar amount in subsection (a) and (c)(1) or the $2,500 amount in subsecti ...”

$2,500Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... raph (A)(ii) thereof. ``(2) Rounding.-- ``(A) In general.--If the $500 dollar amount in subsection (a) and (c)(1) or the $2,500 amount in subsection (c)(1), after being increased under paragraph (1), is ...”

$10Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... 0 amount in subsection (c)(1), after being increased under paragraph (1), is not a multiple of $10, such dollar amount shall be rounded to the next lowest multiple of $10. ...”

$10Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... (1), is not a multiple of $10, such dollar amount shall be rounded to the next lowest multiple of $10. ``(B) Asset threshold.--If the $10,000,000 dollar amount in subsection ...”

$10,000,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... a multiple of $10, such dollar amount shall be rounded to the next lowest multiple of $10. ``(B) Asset threshold.--If the $10,000,000 dollar amount in subsection (b)(2), after being increased under paragraph ( ...”

$10,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... sset threshold.--If the $10,000,000 dollar amount in subsection (b)(2), after being increased under paragraph (1), is not a multiple of $10,000, such dollar amount shall be rounded to the next lowest multiple of $10,000 ...”

$10,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... under paragraph (1), is not a multiple of $10,000, such dollar amount shall be rounded to the next lowest multiple of $10,000. ``(C) Other dollar amounts.--If any dollar amount in subsection (b) or ...”

$1,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... r (c) (other than any amount to which subparagraph (A) or (B) applies), after being increased under paragraph (1), is not a multiple of $1,000, such dollar amount shall be rounded to the next lowest multiple of $1,000. ...”

$1,000Not sortedThe words around this amount fit none of the rules.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... d under paragraph (1), is not a multiple of $1,000, such dollar amount shall be rounded to the next lowest multiple of $1,000.''. (B) Information required to be sent to other taxpayers.--Section 672 ...”

$15,000,000AppropriatedThe sentence says the amount is appropriated.Title VII, Subtitle A, Section 70421: PERMANENT RENEWAL AND ENHANCEMENT OF OPPORTUNITY ZONES

“... In general.--In addition to amounts otherwise available, there is appropriated, out of any money in the Treasury not otherwise appropriated, $15,000,000, to remain available until September 30, 2028, for necessary expenses of the Internal ...”

$300Figure removed from another lawAfter "striking": a figure the law removes from another 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''.”

$600Figure removed from another lawAfter "striking": a figure the law removes from another 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''.”

$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''.”

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

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