Musk vs. Trump: Culprit bill’s Table of Contents good starting point to understand feud

In recent days, a digital war of words has erupted between Elon Musk and President Donald Trump over the controversial “One Big Beautiful Bill.” Both the tech mogul and the president took to their respective social media platforms — X and Truth Social — launching a fierce back-and-forth that has captured the public’s attention.

On X, Musk has been unrelenting. In a post Tuesday, he decried the tax and spending measure as a “massive, outrageous, pork‐filled… abomination” and warned in a post on Thursday that without his backing, “Trump would have lost the election.”

I’m sorry, but I just can’t stand it anymore.

This massive, outrageous, pork-filled Congressional spending bill is a disgusting abomination.

Shame on those who voted for it: you know you did wrong. You know it.

— Elon Musk (@elonmusk) June 3, 2025

Without me, Trump would have lost the election, Dems would control the House and the Republicans would be 51-49 in the Senate.

— Elon Musk (@elonmusk) June 5, 2025

Meanwhile, on Truth Social, Trump fired back. He posted Thursday, “I don’t mind Elon turning against me, but he should have done so months ago. This is one of the Greatest Bills ever presented to Congress. It’s a Record Cut in Expenses, $1.6 Trillion Dollars, and the Biggest Tax Cut ever given. If this Bill doesn’t pass, there will be a 68% Tax Increase, and things far worse than that. I didn’t create this mess, I’m just here to FIX IT. This puts our Country on a Path of Greatness. MAKE AMERICA GREAT AGAIN!” Also yesterday, the president posted, “Elon was ‘wearing thin,’ I asked him to leave, I took away his EV Mandate that forced everyone to buy Electric Cars that nobody else wanted (that he knew for months I was going to do!), and he just went CRAZY!”

Trump’s posts have underscored his displeasure at what he sees as Musk’s ungrateful betrayal and the ensuing political fallout from their once-close association.

As the social media volley intensifies, both platforms are awash with uneasy praise, scathing retorts and urgent calls for legislative reform. Some of Musk’s followers echo his calls to “KILL the BILL,” implying writing in measures to decrease the budget deficit in a rewritten version to lower national debt, while some of Trump’s supporters fully support him on the current spending bill.

The House-passed version of this legislation not only enshrines massive tax cuts and deep spending reforms, but also includes a proposed $4 trillion increase in the statutory debt ceiling. Critics argue that such an unprecedented expansion of borrowing authority portends long-term fiscal instability, while supporters insist it is a necessary adjustment.

For readers who want to dive deep into the very structure of the bill, below is the full, unaltered, 12-page Table of Contents of the “One Big Beautiful Bill.” Knowing what Musk wants from and what President Trump is doing via the bill, the contents table gives an idea as to what might be the issues that caused the Musk vs. Trump situation. The Table of Contents starts from Page 2 and ends on Page 13 of the bill’s PDF found on the official website of Congress, here. The table is also pasted below.

TABLE OF CONTENTS

TITLE I—COMMITTEE ON AGRICULTURE
Subtitle A—Nutrition
Sec. 10001. Thrifty food plan.
Sec. 10002. Able bodied adults without dependents work requirements.
Sec. 10003. Able bodied adults without dependents waivers.
Sec. 10004. Availability of standard utility allowances based on receipt of energy assistance.
Sec. 10005. Restrictions on internet expenses.
Sec. 10006. Matching funds requirements.
Sec. 10007. Administrative cost sharing.
Sec. 10008. General work requirement age.
Sec. 10009. National Accuracy Clearinghouse.
Sec. 10010. Quality control zero tolerance.
Sec. 10011. National education and obesity prevention grant program repealer.
Sec. 10012. Alien SNAP eligibility.
Sec. 10013. Emergency food assistance.
Subtitle B—Investment in Rural America
Sec. 10101. Safety net.
Sec. 10102. Conservation.
Sec. 10103. Supplemental Agricultural Trade Promotion program.
Sec. 10104. Research.
Sec. 10105. Secure rural schools; forestry.
Sec. 10106. Energy.
Sec. 10107. Horticulture.
Sec. 10108. Miscellaneous.
TITLE II—COMMITTEE ON ARMED SERVICES
Sec. 20001. Enhancement of Department of Defense resources for improving
the quality of life for military personnel.
Sec. 20002. Enhancement of Department of Defense resources for shipbuilding.
Sec. 20003. Enhancement of Department of Defense resources for integrated
air and missile defense.
Sec. 20004. Enhancement of Department of Defense resources for munitions
and defense supply chain resiliency.
Sec. 20005. Enhancement of Department of Defense resources for scaling low
cost weapons into production.
Sec. 20006. Enhancement of Department of Defense resources for improving
the efficiency and cybersecurity of the Department of Defense.
•HR 1 EH3
Sec. 20007. Enhancement of Department of Defense resources for air superiority.
Sec. 20008. Enhancement of resources for nuclear forces.
Sec. 20009. Enhancement of Department of Defense resources to improve capabilities of United States Indo-Pacific Command.
Sec. 20010. Enhancement of Department of Defense resources for improving
the readiness of the Armed Forces.
Sec. 20011. Improving Department of Defense border support and counter
drug missions.
Sec. 20012. Enhancement of military intelligence programs.
Sec. 20013. Department of Defense oversight.
Sec. 20014. Military construction projects authorized.
Sec. 20015. Plan required.
Sec. 20016. Limitation on availability of funds.
TITLE III—COMMITTEE ON EDUCATION AND WORKFORCE
Subtitle A—Student Eligibility
Sec. 30001. Student eligibility.
Sec. 30002. Amount of need; cost of attendance; median cost of college.
Subtitle B—Loan Limits
Sec. 30011. Loan Limits.
Subtitle C—Loan Repayment
Sec. 30021. Loan repayment.
Sec. 30022. Deferment; forbearance.
Sec. 30023. Loan rehabilitation.
Sec. 30024. Public Service Loan Forgiveness.
Sec. 30025. Student loan servicing.
Subtitle D—Pell Grants
Sec. 30031. Eligibility.
Sec. 30032. Workforce pell grants.
Sec. 30033. Pell shortfall.
Subtitle E—Accountability
Sec. 30041. Agreements with institutions.
Sec. 30042. Campus-based aid programs.
Subtitle F—Regulatory Relief
Sec. 30051. Regulatory relief.
Subtitle G—Limitation on Authority
Sec. 30061. Limitation on authority of the Secretary to propose or issue regulations and executive actions.
TITLE IV—ENERGY AND COMMERCE
Subtitle A—Energy
•HR 1 EH
Sec. 41001. Rescissions relating to certain Inflation Reduction Act programs. 4
Sec. 41002. Natural gas exports and imports.
Sec. 41003. Funding for Department of Energy loan guarantee expenses.
Sec. 41004. Expedited permitting.
Sec. 41005. De-risking Compensation Program.
Sec. 41006. Strategic Petroleum Reserve.
Subtitle B—Environment
PART 1—REPEALS AND RESCISSIONS
Sec. 42101. Repeal and rescission relating to clean heavy-duty vehicles.
Sec. 42102. Repeal and rescission relating to grants to reduce air pollution at
ports.
Sec. 42103. Repeal and rescission relating to Greenhouse Gas Reduction Fund.
Sec. 42104. Repeal and rescission relating to diesel emissions reductions.
Sec. 42105. Repeal and rescission relating to funding to address air pollution.
Sec. 42106. Repeal and rescission relating to funding to address air pollution
at schools.
Sec. 42107. Repeal and rescission relating to low emissions electricity program.
Sec. 42108. Repeal and rescission relating to funding for section 211(o) of the
Clean Air Act.
Sec. 42109. Repeal and rescission relating to funding for implementation of the
American Innovation and Manufacturing Act.
Sec. 42110. Repeal and rescission relating to funding for enforcement technology and public information.
Sec. 42111. Repeal and rescission relating to greenhouse gas corporate reporting.
Sec. 42112. Repeal and rescission relating to environmental product declaration
assistance.
Sec. 42113. Repeal of funding for methane emissions and waste reduction in
incentive program for petroleum and natural gas systems.
Sec. 42114. Repeal and rescission relating to greenhouse gas air pollution plans
and implementation grants.
Sec. 42115. Repeal and rescission relating to Environmental Protection Agency
efficient, accurate and timely reviews.
Sec. 42116. Repeal and rescission relating to low-embodied carbon labeling for
construction materials.
Sec. 42117. Repeal and rescission relating to environmental and climate justice
block grants.
PART 2—REPEAL OF EPA RULES RELATING TO GREENHOUSE GAS AND
MULTI-POLLUTANT EMISSIONS STANDARDS
Sec. 42201. Repeal of EPA rules relating to greenhouse gas and multi-pollutant emissions standards.
PART 3—REPEAL OF NHTSA RULES RELATING TO CAFE STANDARDS
Sec. 42301. Repeal of NHTSA rules relating to CAFE standards.
Subtitle C—Communications
PART 1—SPECTRUM AUCTIONS
Sec. 43101. Identification and auction of spectrum.
•HR 1 EH5
PART 2—ARTIFICIAL INTELLIGENCE AND INFORMATION TECHNOLOGY
MODERNIZATION
Sec. 43201. Artificial intelligence and information technology modernization initiative.
Subtitle D—Health
PART 1—MEDICAID
SUBPART A—REDUCING FRAUD AND IMPROVING ENROLLMENT PROCESSES
Sec. 44101. Moratorium on implementation of rule relating to eligibility and
enrollment in Medicare Savings Programs.
Sec. 44102. Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program.
Sec. 44103. Ensuring appropriate address verification under the Medicaid and
CHIP programs.
Sec. 44104. Modifying certain State requirements for ensuring deceased individuals do not remain enrolled.
Sec. 44105. Medicaid provider screening requirements.
Sec. 44106. Additional Medicaid provider screening requirements.
Sec. 44107. Removing good faith waiver for payment reduction related to certain erroneous excess payments under Medicaid.
Sec. 44108. Increasing frequency of eligibility redeterminations for certain individuals.
Sec. 44109. Revising home equity limit for determining eligibility for long-term
care services under the Medicaid program.
Sec. 44110. Prohibiting Federal financial participation under Medicaid and
CHIP for individuals without verified citizenship, nationality,
or satisfactory immigration status.
Sec. 44111. Reducing expansion FMAP for certain States providing payments
for health care furnished to certain individuals.
SUBPART B—PREVENTING WASTEFUL SPENDING
Sec. 44121. Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs.
Sec. 44122. Modifying retroactive coverage under the Medicaid and CHIP programs.
Sec. 44123. Ensuring accurate payments to pharmacies under Medicaid.
Sec. 44124. Preventing the use of abusive spread pricing in Medicaid.
Sec. 44125. Prohibiting Federal Medicaid and CHIP funding for gender transition procedures.
Sec. 44126. Federal payments to prohibited entities.
SUBPART C—STOPPING ABUSIVE FINANCING PRACTICES
Sec. 44131. Sunsetting eligibility for increased FMAP for new expansion
States.
Sec. 44132. Moratorium on new or increased provider taxes.
Sec. 44133. Revising payments for certain State directed payments.
Sec. 44134. Requirements regarding waiver of uniform tax requirement for
Medicaid provider tax.
•HR 1 EH6
Sec. 44135. Requiring budget neutrality for Medicaid demonstration projects
under section 1115.
SUBPART D—INCREASING PERSONAL ACCOUNTABILITY
Sec. 44141. Requirement for States to establish Medicaid community engagement requirements for certain individuals.
Sec. 44142. Modifying cost sharing requirements for certain expansion individuals under the Medicaid program.
PART 2—AFFORDABLE CARE ACT
Sec. 44201. Addressing waste, fraud, and abuse in the ACA Exchanges.
Sec. 44202. Funding cost sharing reduction payments.
PART 3—IMPROVING AMERICANS’ ACCESS TO CARE
Sec. 44301. Expanding and clarifying the exclusion for orphan drugs under the
Drug Price Negotiation Program.
Sec. 44302. Streamlined enrollment process for eligible out-of-state providers
under Medicaid and CHIP.
Sec. 44303. Delaying DSH reductions.
Sec. 44304. Modifying update to the conversion factor under the physician fee
schedule under the Medicare program.
Sec. 44305. Modernizing and Ensuring PBM Accountability.
TITLE V—COMMITTEE ON FINANCIAL SERVICES
Sec. 50001. Green and resilient retrofit program for multifamily family housing.
Sec. 50002. Public Company Accounting Oversight Board.
Sec. 50003. Bureau of Consumer Financial Protection.
Sec. 50004. Consumer Financial Civil Penalty Fund.
Sec. 50005. Financial Research Fund.
TITLE VI—COMMITTEE ON HOMELAND SECURITY
Sec. 60001. Border barrier system construction, invasive species, and border security facilities improvements.
Sec. 60002. U.S. Customs and Border Protection personnel and fleet vehicles.
Sec. 60003. U.S. Customs and Border Protection technology, vetting activities,
and other efforts to enhance border security.
Sec. 60004. State border security reimbursement.
Sec. 60005. State and local law enforcement presidential residence protection.
Sec. 60006. State homeland security grant program.
TITLE VII—COMMITTEE ON THE JUDICIARY
Subtitle A—Immigration Matters
PART 1—IMMIGRATION FEES
Sec. 70001. Applicability of the immigration laws.
Sec. 70002. Asylum fee.
Sec. 70003. Employment authorization document fees.
Sec. 70004. Parole fee.
Sec. 70005. Special immigrant juvenile fee.
Sec. 70006. Temporary protected status fee.
•HR 1 EH7
Sec. 70007. Unaccompanied alien child sponsor fee.
Sec. 70008. Visa integrity fee.
Sec. 70009. Form I–94 fee.
Sec. 70010. Yearly asylum fee.
Sec. 70011. Fee for continuances granted in immigration court proceedings.
Sec. 70012. Fee relating to renewal and extension of employment authorization
for parolees.
Sec. 70013. Fee relating to termination, renewal, and extension of employment
authorization for asylum applicants.
Sec. 70014. Fee relating to renewal and extension of employment authorization
for aliens granted temporary protected status.
Sec. 70015. Diversity immigrant visa fees.
Sec. 70016. EOIR fees.
Sec. 70017. ESTA fee.
Sec. 70018. Immigration user fees.
Sec. 70019. EVUS fee.
Sec. 70020. Fee for sponsor of unaccompanied alien child who fails to appear
in immigration court.
Sec. 70021. Fee for aliens ordered removed in absentia.
Sec. 70022. Customs and Border Protection inadmissible alien apprehension
fee.
Sec. 70023. Amendment to authority to apply for asylum.
PART 2—USE OF FUNDS
Sec. 70100. Executive Office for Immigration Review.
Sec. 70101. Adult alien detention capacity and family residential centers.
Sec. 70102. Retention and signing bonuses for U.S. Immigration and Customs
Enforcement personnel.
Sec. 70103. Hiring of additional U.S. Immigration and Customs Enforcement
personnel.
Sec. 70104. U.S. Immigration and Customs Enforcement hiring capability.
Sec. 70105. Transportation and removal operations.
Sec. 70106. Information technology investments.
Sec. 70107. Facilities upgrades.
Sec. 70108. Fleet modernization.
Sec. 70109. Promoting family unity.
Sec. 70110. Funding section 287(g) of the Immigration and Nationality Act.
Sec. 70111. Compensation for incarceration of criminal aliens.
Sec. 70112. Office of the Principal Legal Advisor.
Sec. 70113. Return of aliens arriving from contiguous territory.
Sec. 70114. State and local participation in homeland security efforts.
Sec. 70115. Unaccompanied alien children capacity.
Sec. 70116. Department of Homeland Security checks for unaccompanied alien
children.
Sec. 70117. Department of Health and Human Services checks for unaccompanied alien children.
Sec. 70118. Information about sponsors and adult residents of sponsor house
holds.
Sec. 70119. Repatriation of unaccompanied alien children.
Sec. 70120. United States Secret Service.
Sec. 70121. Combating drug trafficking and illegal drug use.
Sec. 70122. Investigating and prosecuting immigration related matters.
Sec. 70123. Expedited removal for criminal aliens.
Sec. 70124. Removal of certain criminal aliens without further hearing.
Subtitle B—Regulatory Matters
Sec. 70200. Review of agency rulemaking.
Subtitle C—Other Matters
Sec. 70300. Limitation on donations made pursuant to settlement agreements
to which the United States is a party.
Sec. 70301. Solicitation of orders defined.
Sec. 70302. Restriction on enforcement.
TITLE VIII—COMMITTEE ON NATURAL RESOURCES
Subtitle A—Energy and Mineral Resources
PART 1—OIL AND GAS
Sec. 80101. Onshore oil and gas lease sales.
Sec. 80102. Noncompetitive leasing.
Sec. 80103. Permit fees.
Sec. 80104. Permitting fee for non-Federal land.
Sec. 80105. Reinstate reasonable royalty rates.
PART 2—GEOTHERMAL
Sec. 80111. Geothermal leasing.
Sec. 80112. Geothermal royalties.
PART 3—ALASKA
Sec. 80121. Coastal plain oil and gas leasing.
PART 4—MINING
Sec. 80131. Superior National Forest lands in Minnesota.
PART 5—COAL
Sec. 80141. Coal leasing.
Sec. 80142. Future coal leasing.
Sec. 80143. Coal royalty.
Sec. 80144. Authorization to mine Federal minerals.
PART 6—NEPA
Sec. 80151. Project sponsor opt-in fees for environmental reviews.
Sec. 80152. Rescission relating to environmental and climate data collection.
PART 7—MISCELLANEOUS
Sec. 80161. Protest fees.
PART 8—OFFSHORE OIL AND GAS LEASING
Sec. 80171. Mandatory offshore oil and gas lease sales.
Sec. 80172. Offshore commingling.
Sec. 80173. Limitations on amount of distributed qualified outer Continental
Shelf revenues.
•HR 1 EH
PART 9—RENEWABLE ENERGY
Sec. 80181. Renewable energy fees on Federal lands.
Sec. 80182. Renewable energy revenue sharing.
Subtitle B—Water, Wildlife, and Fisheries
Sec. 80201. Rescission of funds for investing in coastal communities and climate resilience.
Sec. 80202. Rescission of funds for facilities of National Oceanic and Atmospheric Administration and national marine sanctuaries.
Sec. 80203. Surface water storage enhancement.
Sec. 80204. Water conveyance enhancement.
Subtitle C—Federal Lands
Sec. 80301. Rescission of Forest Service Funds.
Sec. 80302. Rescission of National Park Service and Bureau of Land Management Funds.
Sec. 80303. Rescission of Bureau of Land Management and National Park
Service Funds.
Sec. 80304. Rescission of National Park Service Funds.
Sec. 80305. Celebrating America’s 250th Anniversary.
Sec. 80306. Long-Term Contracts for the Forest Service.
Sec. 80307. Long-Term Contracts for the Bureau of Land Management.
Sec. 80308. Timber production for the Forest Service.
Sec. 80309. Timber Production for the Bureau of Land Management.
TITLE IX—COMMITTEE ON OVERSIGHT AND GOVERNMENT
REFORM
Sec. 90001. Elimination of the FERS annuity supplement for certain employees.
Sec. 90002. Election for at-will employment and lower FERS contributions for
new Federal civil service hires.
Sec. 90003. Filing fee for Merit Systems Protection Board claims and appeals.
Sec. 90004. FEHB protection.
TITLE X—COMMITTEE ON TRANSPORTATION AND
INFRASTRUCTURE
Sec. 100001. Coast Guard assets necessary to secure the maritime border and
interdict migrants and drugs.
Sec. 100002. Vessel tonnage duties.
Sec. 100003. Registration fee on motor vehicles.
Sec. 100004. Deposit of registration fee on motor vehicles.
Sec. 100005. Motor carrier data.
Sec. 100006. IRA rescissions.
Sec. 100007. Air traffic control staffing and modernization.
Sec. 100008. John F. Kennedy Center for the Performing Arts.
TITLE XI—COMMITTEE ON WAYS AND MEANS, ‘THE ONE, BIG,
BEAUTIFUL BILL’
Sec. 110000. References to the Internal Revenue Code of 1986, etc.
Subtitle A—Make American Families and Workers Thrive Again
PART 1—PERMANENTLY PREVENTING TAX HIKES ON AMERICAN FAMILIES
AND WORKERS
•HR 1 EH10
Sec. 110001. Extension of modification of rates.
Sec. 110002. Extension of increased standard deduction and temporary enhancement.
Sec. 110003. Termination of deduction for personal exemptions.
Sec. 110004. Extension of increased child tax credit and temporary enhancement.
Sec. 110005. Extension of deduction for qualified business income and permanent enhancement.
Sec. 110006. Extension of increased estate and gift tax exemption amounts and
permanent enhancement.
Sec. 110007. Extension of increased alternative minimum tax exemption and
phase-out thresholds.
Sec. 110008. Extension of limitation on deduction for qualified residence interest.
Sec. 110009. Extension of limitation on casualty loss deduction.
Sec. 110010. Termination of miscellaneous itemized deduction.
Sec. 110011. Limitation on tax benefit of itemized deductions.
Sec. 110012. Termination of qualified bicycle commuting reimbursement exclusion.
Sec. 110013. Extension of limitation on exclusion and deduction for moving expenses.
Sec. 110014. Extension of limitation on wagering losses.
Sec. 110015. Extension of increased limitation on contributions to ABLE accounts and permanent enhancement.
Sec. 110016. Extension of savers credit allowed for ABLE contributions.
Sec. 110017. Extension of rollovers from qualified tuition programs to ABLE
accounts permitted.
Sec. 110018. Extension of treatment of certain individuals performing services
in the Sinai Peninsula and enhancement to include additional areas.
Sec. 110019. Extension of exclusion from gross income of student loans discharged on account of death or disability.
PART 2—ADDITIONAL TAX RELIEF FOR AMERICAN FAMILIES AND WORKERS
Sec. 110101. No tax on tips.
Sec. 110102. No tax on overtime.
Sec. 110103. Enhanced deduction for seniors.
Sec. 110104. No tax on car loan interest.
Sec. 110105. Enhancement of employer-provided child care credit.
Sec. 110106. Extension and enhancement of paid family and medical leave
credit.
Sec. 110107. Enhancement of adoption credit.
Sec. 110108. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit.
Sec. 110109. Scholarship granting organizations.
Sec. 110110. Additional elementary, secondary, and home school expenses
treated as qualified higher education expenses for purposes of 529 accounts.
Sec. 110111. Certain postsecondary credentialing expenses treated as qualified
higher education expenses for purposes of 529 accounts.
Sec. 110112. Reinstatement of partial deduction for charitable contributions of
individuals who do not elect to itemize.
•HR 1 EH11
Sec. 110113. Exclusion for certain employer payments of student loans under
educational assistance programs made permanent and adjusted for inflation.
Sec. 110114. Extension of rules for treatment of certain disaster-related personal casualty losses.
Sec. 110115. Trump accounts.
Sec. 110116. Trump accounts contribution pilot program.
PART 3—INVESTING IN HEALTH OF AMERICAN FAMILIES AND WORKERS
Sec. 110201. Treatment of health reimbursement arrangements integrated with
individual market coverage.
Sec. 110202. Participants in CHOICE arrangement eligible for purchase of Exchange insurance under cafeteria plan.
Sec. 110203. Employer credit for CHOICE arrangement.
Sec. 110204. Individuals entitled to part A of Medicare by reason of age allowed to contribute to health savings accounts.
Sec. 110205. Treatment of direct primary care service arrangements.
Sec. 110206. Allowance of bronze and catastrophic plans in connection with
health savings accounts.
Sec. 110207. On-site employee clinics.
Sec. 110208. Certain amounts paid for physical activity, fitness, and exercise
treated as amounts paid for medical care.
Sec. 110209. Allow both spouses to make catch-up contributions to the same
health savings account.
Sec. 110210. FSA and HRA terminations or conversions to fund HSAs.
Sec. 110211. Special rule for certain medical expenses incurred before establishment of health savings account.
Sec. 110212. Contributions permitted if spouse has health flexible spending arrangement.
Sec. 110213. Increase in health savings account contribution limitation for certain individuals.
Sec. 110214. Regulations.
Subtitle B—Make Rural America and Main Street Grow Again
PART 1—EXTENSION OF TAX CUTS AND JOBS ACT REFORMS FOR RURAL
AMERICA AND MAIN STREET
Sec. 111001. Extension of special depreciation allowance for certain property.
Sec. 111002. Deduction of domestic research and experimental expenditures.
Sec. 111003. Modified calculation of adjusted taxable income for purposes of
business interest deduction.
Sec. 111004. Extension of deduction for foreign-derived intangible income and
global intangible low-taxed income.
Sec. 111005. Extension of base erosion minimum tax amount.
Sec. 111006. Exception to denial of deduction for business meals.
PART 2—ADDITIONAL TAX RELIEF FOR RURAL AMERICA AND MAIN STREET
Sec. 111101. Special depreciation allowance for qualified production property.
Sec. 111102. Renewal and enhancement of opportunity zones.
Sec. 111103. Increased dollar limitations for expensing of certain depreciable
business assets.
Sec. 111104. Repeal of revision to de minimis rules for third party network
transactions.
•HR 1 EH12
Sec. 111105. Increase in threshold for requiring information reporting with respect to certain payees.
Sec. 111106. Exclusion of interest on loans secured by rural or agricultural real property.
Sec. 111107. Treatment of certain qualified sound recording productions.
Sec. 111108. Modifications to low-income housing credit.
Sec. 111109. Increased gross receipts threshold for small manufacturing businesses.
Sec. 111110. Global intangible low-taxed income determined without regard to
certain income derived from services performed in the Virgin Islands.
Sec. 111111. Extension and modification of clean fuel production credit.
Sec. 111112. Restoration of taxable REIT subsidiary asset test.
PART 3—INVESTING IN THE HEALTH OF RURAL AMERICA AND MAIN STREET
Sec. 111201. Expanding the definition of rural emergency hospital under the Medicare program.
Subtitle C—Make America Win Again
PART 1—WORKING FAMILIES OVER ELITES
Sec. 112001. Termination of previously-owned clean vehicle credit.
Sec. 112002. Termination of clean vehicle credit.
Sec. 112003. Termination of qualified commercial clean vehicles credit.
Sec. 112004. Termination of alternative fuel vehicle refueling property credit.
Sec. 112005. Termination of energy efficient home improvement credit.
Sec. 112006. Termination of residential clean energy credit.
Sec. 112007. Termination of new energy efficient home credit.
Sec. 112008. Restrictions on clean electricity production credit.
Sec. 112009. Restrictions on clean electricity investment credit.
Sec. 112010. Repeal of transferability of clean fuel production credit.
Sec. 112011. Restrictions on carbon oxide sequestration credit.
Sec. 112012. Restrictions on zero-emission nuclear power production credit.
Sec. 112013. Termination of clean hydrogen production credit.
Sec. 112014. Phase-out and restrictions on advanced manufacturing production
credit.
Sec. 112015. Phase-out of credit for certain energy property.
Sec. 112016. Income from hydrogen storage, carbon capture added to qualifying income of certain publicly traded partnerships treated as corporations.
Sec. 112017. Limitation on amortization of certain sports franchises.
Sec. 112018. Limitation on individual deductions for certain State and local taxes, etc.
Sec. 112019. Excessive employee remuneration from controlled group members
and allocation of deduction.
Sec. 112020. Expanding application of tax on excess compensation within tax
exempt organizations.
Sec. 112021. Modification of excise tax on investment income of certain private
colleges and universities.
Sec. 112022. Increase in rate of tax on net investment income of certain private foundations.
Sec. 112023. Certain purchases of employee-owned stock disregarded for purposes of foundation tax on excess business holdings.
Sec. 112024. Unrelated business taxable income increased by amount of certain
fringe benefit expenses for which deduction is disallowed.
Sec. 112025. Exclusion of research income limited to publicly available research.
Sec. 112026. Limitation on excess business losses of noncorporate taxpayers.
Sec. 112027. 1-percent floor on deduction of charitable contributions made by
corporations.
Sec. 112028. Enforcement of remedies against unfair foreign taxes.
Sec. 112029. Modification of treatment of silencers.
Sec. 112030. Modifications to de minimis entry privilege for commercial shipments.
Sec. 112031. Limitation on drawback of taxes paid with respect to substituted
merchandise.
Sec. 112032. Treatment of payments from partnerships to partners for property or services.
PART 2—REMOVING TAXPAYER BENEFITS FOR ILLEGAL IMMIGRANTS
Sec. 112101. Permitting premium tax credit only for certain individuals.
Sec. 112102. Disallowing premium tax credit during periods of Medicaid ineligibility due to alien status.
Sec. 112103. Limiting Medicare coverage of certain individuals.
Sec. 112104. Excise tax on remittance transfers.
Sec. 112105. Social security number requirement for American opportunity and
lifetime learning credits.
PART 3—PREVENTING FRAUD, WASTE, AND ABUSE
Sec. 112201. Requiring Exchange verification of eligibility for health plan.
Sec. 112202. Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period.
Sec. 112203. Eliminating limitation on recapture of advance payment of premium tax credit.
Sec. 112204. Implementing artificial intelligence tools for purposes of reducing
and recouping improper payments under Medicare.
Sec. 112205. Enforcement provisions with respect to COVID-related employee
retention credits.
Sec. 112206. Earned income tax credit reforms.
Sec. 112207. Task force on the termination of Direct File.
Sec. 112208. Increase in penalties for unauthorized disclosures of taxpayer information.
Sec. 112209. Restriction on regulation of contingency fees with respect to tax
returns, etc.
Subtitle D—Increase in Debt Limit
Sec. 113001. Modification of limitation on the public debt.