Latest One Big Beautiful Bill Act | OBBBA topics

Topic	Views	Activity
Sec. 70341. Coordination of business interest limitation with interest capitalization provisions Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-IV—BUSINESS-INTEREST-LIMITATION , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	5	July 21, 2025
Subtitle E—Water Enrolled-Bill-Text , TITLE-V , Subtitle-E—Water	9	July 16, 2025
Subtitle D—Energy Enrolled-Bill-Text , TITLE-V , Subtitle-D—Energy	8	July 16, 2025
Subtitle C—Lands Enrolled-Bill-Text , TITLE-V , Subtitle-C—Lands	10	July 16, 2025
Subtitle B—Mining Enrolled-Bill-Text , TITLE-V , Subtitle-B—Mining	11	July 16, 2025
Subtitle A—Oil and gas leasing Enrolled-Bill-Text , TITLE-V , Subtitle-A—Oil-and-gas-leasing	14	July 16, 2025
Subtitle F—Additional investments in rural America Enrolled-Bill-Text , TITLE-I , Subtitle-F—Additional-investments-in-rural-America	9	July 15, 2025
Subtitle E—Crop insurance Enrolled-Bill-Text , TITLE-I , Subtitle-E—Crop-insurance	8	July 15, 2025
Subtitle D—Disaster assistance programs Enrolled-Bill-Text , TITLE-I , Subtitle-D—Disaster-assistance-programs	11	July 15, 2025
Subtitle C—Commodities Enrolled-Bill-Text , TITLE-I , Subtitle-C—Commodities	12	July 15, 2025
Subtitle B—Forestry TITLE-I , Enrolled-Bill-Text , Subtitle-B—Forestry	13	July 14, 2025
Subtitle A—Nutrition Enrolled-Bill-Text , TITLE-I , Subtitle-A—Nutrition	20	July 14, 2025
PART III—BASE EROSION MINIMUM TAX Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-III—BASE-EROSION-MINIMUM-TAX , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	5	July 21, 2025
Sec. 70331. Extension and modification of base erosion minimum tax amount Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-III—BASE-EROSION-MINIMUM-TAX , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	6	July 21, 2025
PART II—FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	8	July 21, 2025
Sec. 70323. Rules related to deemed intangible income Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	7	July 21, 2025
Sec. 70322. Determination of deduction eligible income Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	11	July 21, 2025
Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	11	July 21, 2025
PART I—FOREIGN TAX CREDIT Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT	9	July 21, 2025
Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT	13	July 21, 2025
Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT	13	July 21, 2025
Sec. 70311. Modifications related to foreign tax credit limitation Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT	7	July 21, 2025
SUBCHAPTER A—PERMANENT U.S. BUSINESS TAX REFORM AND BOOSTING DOMESTIC INVESTMENT Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	9	July 21, 2025
Sec. 70309. Spaceports are treated like airports under exempt facility bond rules Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	67	July 21, 2025
Sec. 70308. Enhancement of advanced manufacturing investment credit Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	10	July 21, 2025
Sec. 70307. Special depreciation allowance for qualified production property Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	11	July 21, 2025
Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	14	July 21, 2025
Sec. 70305. Exceptions from limitations on deduction for business meals Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	5	July 21, 2025
Sec. 70304. Extension and enhancement of paid family and medical leave credit Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	6	July 21, 2025
Sec. 70303. Modification of limitation on business interest Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM	6	July 21, 2025

Sec. 70341. Coordination of business interest limitation with interest capitalization provisions

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-IV—BUSINESS-INTEREST-LIMITATION , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

0

5

July 21, 2025

Subtitle E—Water

Enrolled-Bill-Text , TITLE-V , Subtitle-E—Water

0

9

July 16, 2025

Subtitle D—Energy

Enrolled-Bill-Text , TITLE-V , Subtitle-D—Energy

0

8

July 16, 2025

Subtitle C—Lands

Enrolled-Bill-Text , TITLE-V , Subtitle-C—Lands

0

10

July 16, 2025

Subtitle B—Mining

Enrolled-Bill-Text , TITLE-V , Subtitle-B—Mining

0

11

July 16, 2025

Subtitle A—Oil and gas leasing

Enrolled-Bill-Text , TITLE-V , Subtitle-A—Oil-and-gas-leasing

0

14

July 16, 2025

Subtitle F—Additional investments in rural America

Enrolled-Bill-Text , TITLE-I , Subtitle-F—Additional-investments-in-rural-America

0

9

July 15, 2025

Subtitle E—Crop insurance

Enrolled-Bill-Text , TITLE-I , Subtitle-E—Crop-insurance

0

8

July 15, 2025

Subtitle D—Disaster assistance programs

Enrolled-Bill-Text , TITLE-I , Subtitle-D—Disaster-assistance-programs

0

11

July 15, 2025

Subtitle C—Commodities

Enrolled-Bill-Text , TITLE-I , Subtitle-C—Commodities

0

12

July 15, 2025

Subtitle B—Forestry

TITLE-I , Enrolled-Bill-Text , Subtitle-B—Forestry

0

13

July 14, 2025

Subtitle A—Nutrition

Enrolled-Bill-Text , TITLE-I , Subtitle-A—Nutrition

0

20

July 14, 2025

PART III—BASE EROSION MINIMUM TAX

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-III—BASE-EROSION-MINIMUM-TAX , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

0

5

July 21, 2025

Sec. 70331. Extension and modification of base erosion minimum tax amount

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-III—BASE-EROSION-MINIMUM-TAX , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

0

6

July 21, 2025

PART II—FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

0

8

July 21, 2025

Sec. 70323. Rules related to deemed intangible income

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

0

7

July 21, 2025

Sec. 70322. Determination of deduction eligible income

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

0

11

July 21, 2025

Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

0

11

July 21, 2025

PART I—FOREIGN TAX CREDIT

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT

0

9

July 21, 2025

Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT

0

13

July 21, 2025

Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT

0

13

July 21, 2025

Sec. 70311. Modifications related to foreign tax credit limitation

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT

0

7

July 21, 2025

SUBCHAPTER A—PERMANENT U.S. BUSINESS TAX REFORM AND BOOSTING DOMESTIC INVESTMENT

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM

0

9

July 21, 2025

Sec. 70309. Spaceports are treated like airports under exempt facility bond rules

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM

0

67

July 21, 2025

Sec. 70308. Enhancement of advanced manufacturing investment credit

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM

0

10

July 21, 2025

Sec. 70307. Special depreciation allowance for qualified production property

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM

0

11

July 21, 2025

Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM

0

14

July 21, 2025

Sec. 70305. Exceptions from limitations on deduction for business meals

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM

0

5

July 21, 2025

Sec. 70304. Extension and enhancement of paid family and medical leave credit

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM

0

6

July 21, 2025

Sec. 70303. Modification of limitation on business interest

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-A—PERMANENT-US-BUSINESS-TAX-REFORM

0

6

July 21, 2025