# TITLE VII—FINANCE (Index) **URL:** \ **Category:** One Big Beautiful Bill Act | OBBBA\ **Tags:** Index\ **Created:** [July 12, 2025, 8:34pm UTC](https://forum.repealobbba.org/t/title-vii-finance-index/23 "2025-07-12T20:34:15Z")\ **Posts on this page:** 1\ **Page:** 1
**Author:** ![editor](https://forum.repealobbba.org/user_avatar/forum.repealobbba.org/editor/32/47_2.png) [@editor](https://forum.repealobbba.org/u/editor)\ **Post date:** [July 12, 2025, 8:34pm UTC](https://forum.repealobbba.org/t/title-vii-finance-index/23/1 "2025-07-12T20:34:15Z")
[TITLE VII—FINANCE (Index)](https://forum.repealobbba.org/t/title-vii-finance-index/23) Full text \> 150,000 characters. [Subtitle A—Tax (Index)](https://forum.repealobbba.org/t/subtitle-a-tax-index/308) Full text \> 150,000 characters. [Sec. 70001. References to the Internal Revenue Code of 1986, etc](https://forum.repealobbba.org/t/sec-70001-references-to-the-internal-revenue-code-of-1986-etc/165) [CHAPTER 1—PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS](https://forum.repealobbba.org/t/chapter-1-providing-permanent-tax-relief-for-middle-class-families-and-workers/203) [Sec. 70101. Extension and enhancement of reduced rates](https://forum.repealobbba.org/t/sec-70101-extension-and-enhancement-of-reduced-rates/166) [Sec. 70102. Extension and enhancement of increased standard deduction](https://forum.repealobbba.org/t/sec-70102-extension-and-enhancement-of-increased-standard-deduction/167) [Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction](https://forum.repealobbba.org/t/sec-70103-termination-of-deduction-for-personal-exemptions-other-than-temporary-senior-deduction/168) [Sec. 70104. Extension and enhancement of increased child tax credit](https://forum.repealobbba.org/t/sec-70104-extension-and-enhancement-of-increased-child-tax-credit/169) [Sec. 70105. Extension and enhancement of deduction for qualified business income](https://forum.repealobbba.org/t/sec-70105-extension-and-enhancement-of-deduction-for-qualified-business-income/170) [Sec. 70106. Extension and enhancement of increased estate and gift tax exemption amounts](https://forum.repealobbba.org/t/sec-70106-extension-and-enhancement-of-increased-estate-and-gift-tax-exemption-amounts/171) [Sec. 70107. Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds](https://forum.repealobbba.org/t/sec-70107-extension-of-increased-alternative-minimum-tax-exemption-amounts-and-modification-of-phaseout-thresholds/172) [Sec. 70108. Extension and modification of limitation on deduction for qualified residence interest](https://forum.repealobbba.org/t/sec-70108-extension-and-modification-of-limitation-on-deduction-for-qualified-residence-interest/173) [Sec. 70109. Extension and modification of limitation on casualty loss deduction](https://forum.repealobbba.org/t/sec-70109-extension-and-modification-of-limitation-on-casualty-loss-deduction/174) [Sec. 70110. Termination of miscellaneous itemized deductions other than educator expenses](https://forum.repealobbba.org/t/sec-70110-termination-of-miscellaneous-itemized-deductions-other-than-educator-expenses/192) [Sec. 70111. Limitation on tax benefit of itemized deductions](https://forum.repealobbba.org/t/sec-70111-limitation-on-tax-benefit-of-itemized-deductions/193) [Sec. 70112. Extension and modification of qualified transportation fringe benefits](https://forum.repealobbba.org/t/sec-70112-extension-and-modification-of-qualified-transportation-fringe-benefits/194) [Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses](https://forum.repealobbba.org/t/sec-70113-extension-and-modification-of-limitation-on-deduction-and-exclusion-for-moving-expenses/195) [Sec. 70114. Extension and modification of limitation on wagering losses](https://forum.repealobbba.org/t/sec-70114-extension-and-modification-of-limitation-on-wagering-losses/196) [Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts](https://forum.repealobbba.org/t/sec-70115-extension-and-enhancement-of-increased-limitation-on-contributions-to-able-accounts/197) [Sec. 70116. Extension and enhancement of savers credit allowed for ABLE contributions](https://forum.repealobbba.org/t/sec-70116-extension-and-enhancement-of-savers-credit-allowed-for-able-contributions/198) [Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted](https://forum.repealobbba.org/t/sec-70117-extension-of-rollovers-from-qualified-tuition-programs-to-able-accounts-permitted/199) [Sec. 70118. Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas](https://forum.repealobbba.org/t/sec-70118-extension-of-treatment-of-certain-individuals-performing-services-in-the-sinai-peninsula-and-enhancement-to-include-additional-areas/200) [Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability](https://forum.repealobbba.org/t/sec-70119-extension-and-modification-of-exclusion-from-gross-income-of-student-loans-discharged-on-account-of-death-or-disability/201) [Sec. 70120. Limitation on individual deductions for certain state and local taxes, etc](https://forum.repealobbba.org/t/sec-70120-limitation-on-individual-deductions-for-certain-state-and-local-taxes-etc/202) [CHAPTER 2—DELIVERING ON PRESIDENTIAL PRIORITIES TO PROVIDE NEW MIDDLE-CLASS TAX RELIEF](https://forum.repealobbba.org/t/chapter-2-delivering-on-presidential-priorities-to-provide-new-middle-class-tax-relief/208) [Sec. 70201. No tax on tips](https://forum.repealobbba.org/t/sec-70201-no-tax-on-tips/204) [Sec. 70202. No tax on overtime](https://forum.repealobbba.org/t/sec-70202-no-tax-on-overtime/205) [Sec. 70203. No tax on car loan interest](https://forum.repealobbba.org/t/sec-70203-no-tax-on-car-loan-interest/206) [Sec. 70204. Trump accounts and contribution pilot program](https://forum.repealobbba.org/t/sec-70204-trump-accounts-and-contribution-pilot-program/207) [CHAPTER 3—ESTABLISHING CERTAINTY AND COMPETITIVENESS FOR AMERICAN JOB CREATORS](https://forum.repealobbba.org/t/chapter-3-establishing-certainty-and-competitiveness-for-american-job-creators/237) [SUBCHAPTER A—PERMANENT U.S. BUSINESS TAX REFORM AND BOOSTING DOMESTIC INVESTMENT](https://forum.repealobbba.org/t/subchapter-a-permanent-u-s-business-tax-reform-and-boosting-domestic-investment/218) [Sec. 70301. Full expensing for certain business property](https://forum.repealobbba.org/t/sec-70301-full-expensing-for-certain-business-property/209) [Sec. 70302. Full expensing of domestic research and experimental expenditures](https://forum.repealobbba.org/t/sec-70302-full-expensing-of-domestic-research-and-experimental-expenditures/210) [Sec. 70303. Modification of limitation on business interest](https://forum.repealobbba.org/t/sec-70303-modification-of-limitation-on-business-interest/211) [Sec. 70304. Extension and enhancement of paid family and medical leave credit](https://forum.repealobbba.org/t/sec-70304-extension-and-enhancement-of-paid-family-and-medical-leave-credit/212) [Sec. 70305. Exceptions from limitations on deduction for business meals](https://forum.repealobbba.org/t/sec-70305-exceptions-from-limitations-on-deduction-for-business-meals/213) [Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets](https://forum.repealobbba.org/t/sec-70306-increased-dollar-limitations-for-expensing-of-certain-depreciable-business-assets/214) [Sec. 70307. Special depreciation allowance for qualified production property](https://forum.repealobbba.org/t/sec-70307-special-depreciation-allowance-for-qualified-production-property/215) [Sec. 70308. Enhancement of advanced manufacturing investment credit](https://forum.repealobbba.org/t/sec-70308-enhancement-of-advanced-manufacturing-investment-credit/216) [Sec. 70309. Spaceports are treated like airports under exempt facility bond rules](https://forum.repealobbba.org/t/sec-70309-spaceports-are-treated-like-airports-under-exempt-facility-bond-rules/217) [SUBCHAPTER B—PERMANENT AMERICA-FIRST INTERNATIONAL TAX REFORMS](https://forum.repealobbba.org/t/subchapter-b-permanent-america-first-international-tax-reforms/238) [PART I—FOREIGN TAX CREDIT](https://forum.repealobbba.org/t/part-i-foreign-tax-credit/222) [Sec. 70311. Modifications related to foreign tax credit limitation](https://forum.repealobbba.org/t/sec-70311-modifications-related-to-foreign-tax-credit-limitation/219) [Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income](https://forum.repealobbba.org/t/sec-70312-modifications-to-determination-of-deemed-paid-credit-for-taxes-properly-attributable-to-tested-income/220) [Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States](https://forum.repealobbba.org/t/sec-70313-sourcing-certain-income-from-the-sale-of-inventory-produced-in-the-united-states/221) [PART II—FOREIGN-DERIVED DEDUCTION ELIGIBLE INCOME AND NET CFC TESTED INCOME](https://forum.repealobbba.org/t/part-ii-foreign-derived-deduction-eligible-income-and-net-cfc-tested-income/226) [Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income](https://forum.repealobbba.org/t/sec-70321-modification-of-deduction-for-foreign-derived-deduction-eligible-income-and-net-cfc-tested-income/223) [Sec. 70322. Determination of deduction eligible income](https://forum.repealobbba.org/t/sec-70322-determination-of-deduction-eligible-income/224) [Sec. 70323. Rules related to deemed intangible income](https://forum.repealobbba.org/t/sec-70323-rules-related-to-deemed-intangible-income/225) [PART III—BASE EROSION MINIMUM TAX](https://forum.repealobbba.org/t/part-iii-base-erosion-minimum-tax/228) [Sec. 70331. Extension and modification of base erosion minimum tax amount](https://forum.repealobbba.org/t/sec-70331-extension-and-modification-of-base-erosion-minimum-tax-amount/227) [PART IV—BUSINESS INTEREST LIMITATION](https://forum.repealobbba.org/t/part-iv-business-interest-limitation/231) [Sec. 70341. Coordination of business interest limitation with interest capitalization provisions](https://forum.repealobbba.org/t/sec-70341-coordination-of-business-interest-limitation-with-interest-capitalization-provisions/229) [Sec. 70342. Definition of adjusted taxable income for business interest limitation](https://forum.repealobbba.org/t/sec-70342-definition-of-adjusted-taxable-income-for-business-interest-limitation/230) [PART V—OTHER INTERNATIONAL TAX REFORMS](https://forum.repealobbba.org/t/part-v-other-international-tax-reforms/236) [Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations](https://forum.repealobbba.org/t/sec-70351-permanent-extension-of-look-thru-rule-for-related-controlled-foreign-corporations/232) [Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations](https://forum.repealobbba.org/t/sec-70352-repeal-of-election-for-1-month-deferral-in-determination-of-taxable-year-of-specified-foreign-corporations/233) [Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules](https://forum.repealobbba.org/t/sec-70353-restoration-of-limitation-on-downward-attribution-of-stock-ownership-in-applying-constructive-ownership-rules/234) [Sec. 70354. Modifications to pro rata share rules](https://forum.repealobbba.org/t/sec-70354-modifications-to-pro-rata-share-rules/235) [CHAPTER 4—INVESTING IN AMERICAN FAMILIES, COMMUNITIES, AND SMALL BUSINESSES](https://forum.repealobbba.org/t/chapter-4-investing-in-american-families-communities-and-small-businesses/274) [SUBCHAPTER A—PERMANENT INVESTMENTS IN FAMILIES AND CHILDREN](https://forum.repealobbba.org/t/subchapter-a-permanent-investments-in-families-and-children/244) [Sec. 70401. Enhancement of employer-provided child care credit](https://forum.repealobbba.org/t/sec-70401-enhancement-of-employer-provided-child-care-creditsubchapter-a-permanent-investments-in-families/239) [Sec. 70402. Enhancement of adoption credit](https://forum.repealobbba.org/t/sec-70402-enhancement-of-adoption-credit/240) [Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit](https://forum.repealobbba.org/t/sec-70403-recognizing-indian-tribal-governments-for-purposes-of-determining-whether-a-child-has-special-needs-for-purposes-of-the-adoption-credit/241) [Sec. 70404. Enhancement of the dependent care assistance program](https://forum.repealobbba.org/t/sec-70404-enhancement-of-the-dependent-care-assistance-program/242) [Sec. 70405. Enhancement of child and dependent care tax credit](https://forum.repealobbba.org/t/sec-70405-enhancement-of-child-and-dependent-care-tax-credit/243) [SUBCHAPTER B—PERMANENT INVESTMENTS IN STUDENTS AND REFORMS TO TAX-EXEMPT INSTITUTIONS](https://forum.repealobbba.org/t/subchapter-b-permanent-investments-in-students-and-reforms-to-tax-exempt-institutions/252) [Sec. 70411. Tax credit for contributions of individuals to scholarship granting organizations](https://forum.repealobbba.org/t/sec-70411-tax-credit-for-contributions-of-individuals-to-scholarship-granting-organizations/245) [Sec. 70412. Exclusion for employer payments of student loans](https://forum.repealobbba.org/t/sec-70412-exclusion-for-employer-payments-of-student-loans/247) [Sec. 70413. Additional expenses treated as qualified higher education expenses for purposes of 529 accounts](https://forum.repealobbba.org/t/sec-70413-additional-expenses-treated-as-qualified-higher-education-expenses-for-purposes-of-529-accounts/248) [Sec. 70414. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts](https://forum.repealobbba.org/t/sec-70414-certain-postsecondary-credentialing-expenses-treated-as-qualified-higher-education-expenses-for-purposes-of-529-accounts/249) [Sec. 70415. Modification of excise tax on investment income of certain private colleges and universities](https://forum.repealobbba.org/t/sec-70415-modification-of-excise-tax-on-investment-income-of-certain-private-colleges-and-universities/250) [Sec. 70416. Expanding application of tax on excess compensation within tax-exempt organizations](https://forum.repealobbba.org/t/sec-70416-expanding-application-of-tax-on-excess-compensation-within-tax-exempt-organizations/251) [SUBCHAPTER C—PERMANENT INVESTMENTS IN COMMUNITY DEVELOPMENT](https://forum.repealobbba.org/t/subchapter-c-permanent-investments-in-community-development/263) [Sec. 70421. Permanent renewal and enhancement of opportunity zones](https://forum.repealobbba.org/t/sec-70421-permanent-renewal-and-enhancement-of-opportunity-zones/253) [Sec. 70422. Permanent enhancement of low-income housing tax credit](https://forum.repealobbba.org/t/sec-70422-permanent-enhancement-of-low-income-housing-tax-credit/254) [Sec. 70423. Permanent extension of new markets tax credit](https://forum.repealobbba.org/t/sec-70423-permanent-extension-of-new-markets-tax-credit/255) [Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize](https://forum.repealobbba.org/t/sec-70424-permanent-and-expanded-reinstatement-of-partial-deduction-for-charitable-contributions-of-individuals-who-do-not-elect-to-itemize/256) [Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals](https://forum.repealobbba.org/t/sec-70425-0-5-percent-floor-on-deduction-of-contributions-made-by-individuals/257) [Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations](https://forum.repealobbba.org/t/sec-70426-1-percent-floor-on-deduction-of-charitable-contributions-made-by-corporations/258) [Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits](https://forum.repealobbba.org/t/sec-70427-permanent-increase-in-limitation-on-cover-over-of-tax-on-distilled-spirits/259) [Sec. 70428. Nonprofit community development activities in remote native villages](https://forum.repealobbba.org/t/sec-70428-nonprofit-community-development-activities-in-remote-native-villages/260) [Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling](https://forum.repealobbba.org/t/sec-70429-adjustment-of-charitable-deduction-for-certain-expenses-incurred-in-support-of-native-alaskan-subsistence-whaling/261) [Sec. 70430. Exception to percentage of completion method of accounting for certain residential construction contracts](https://forum.repealobbba.org/t/sec-70430-exception-to-percentage-of-completion-method-of-accounting-for-certain-residential-construction-contracts/262) [SUBCHAPTER D—PERMANENT INVESTMENTS IN SMALL BUSINESS AND RURAL AMERICA](https://forum.repealobbba.org/t/subchapter-d-permanent-investments-in-small-business-and-rural-america/273) [Sec. 70431. Expansion of qualified small business stock gain exclusion](https://forum.repealobbba.org/t/sec-70431-expansion-of-qualified-small-business-stock-gain-exclusion/264) [Sec. 70432. Repeal of revision to de minimis rules for third party network transactions](https://forum.repealobbba.org/t/sec-70432-repeal-of-revision-to-de-minimis-rules-for-third-party-network-transactions/265) [Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees](https://forum.repealobbba.org/t/sec-70433-increase-in-threshold-for-requiring-information-reporting-with-respect-to-certain-payees/266) [Sec. 70434. Treatment of certain qualified sound recording productions](https://forum.repealobbba.org/t/sec-70434-treatment-of-certain-qualified-sound-recording-productions/267) [Sec. 70435. Exclusion of interest on loans secured by rural or agricultural real property](https://forum.repealobbba.org/t/sec-70435-exclusion-of-interest-on-loans-secured-by-rural-or-agricultural-real-property/268) [Sec. 70436. Reduction of transfer and manufacturing taxes for certain devices](https://forum.repealobbba.org/t/sec-70436-reduction-of-transfer-and-manufacturing-taxes-for-certain-devices/269) [Sec. 70437. Treatment of capital gains from the sale of certain farmland property](https://forum.repealobbba.org/t/sec-70437-treatment-of-capital-gains-from-the-sale-of-certain-farmland-property/270) [Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses](https://forum.repealobbba.org/t/sec-70438-extension-of-rules-for-treatment-of-certain-disaster-related-personal-casualty-losses/271) [Sec. 70439. Restoration of taxable REIT subsidiary asset test](https://forum.repealobbba.org/t/sec-70439-restoration-of-taxable-reit-subsidiary-asset-test/272) [CHAPTER 5—ENDING GREEN NEW DEAL SPENDING, PROMOTING AMERICA-FIRST ENERGY, AND OTHER REFORMS](https://forum.repealobbba.org/t/chapter-5-ending-green-new-deal-spending-promoting-america-first-energy-and-other-reforms/299) [SUBCHAPTER A—TERMINATION OF GREEN NEW DEAL SUBSIDIES](https://forum.repealobbba.org/t/subchapter-a-termination-of-green-new-deal-subsidies/290) [Sec. 70501. Termination of previously-owned clean vehicle credit](https://forum.repealobbba.org/t/sec-70501-termination-of-previously-owned-clean-vehicle-credit/275) [Sec. 70502. Termination of clean vehicle credit](https://forum.repealobbba.org/t/sec-70502-termination-of-clean-vehicle-credit/276) [Sec. 70503. Termination of qualified commercial clean vehicles credit](https://forum.repealobbba.org/t/sec-70503-termination-of-qualified-commercial-clean-vehicles-credit/277) [Sec. 70504. Termination of alternative fuel vehicle refueling property credit](https://forum.repealobbba.org/t/sec-70504-termination-of-alternative-fuel-vehicle-refueling-property-credit/278) [Sec. 70505. Termination of energy efficient home improvement credit](https://forum.repealobbba.org/t/sec-70505-termination-of-energy-efficient-home-improvement-credit/279) [Sec. 70506. Termination of residential clean energy credit](https://forum.repealobbba.org/t/sec-70506-termination-of-residential-clean-energy-credit/280) [Sec. 70507. Termination of energy efficient commercial buildings deduction](https://forum.repealobbba.org/t/sec-70507-termination-of-energy-efficient-commercial-buildings-deduction/281) [Sec. 70508. Termination of new energy efficient home credit](https://forum.repealobbba.org/t/sec-70508-termination-of-new-energy-efficient-home-credit/282) [Sec. 70509. Termination of cost recovery for energy property](https://forum.repealobbba.org/t/sec-70509-termination-of-cost-recovery-for-energy-property/283) [Sec. 70510. Modifications of zero-emission nuclear power production credit](https://forum.repealobbba.org/t/sec-70510-modifications-of-zero-emission-nuclear-power-production-credit/284) [Sec. 70511. Termination of clean hydrogen production credit](https://forum.repealobbba.org/t/sec-70511-termination-of-clean-hydrogen-production-credit/285) [Sec. 70512. Termination and restrictions on clean electricity production credit](https://forum.repealobbba.org/t/sec-70512-termination-and-restrictions-on-clean-electricity-production-credit/286) [Sec. 70513. Termination and restrictions on clean electricity investment credit](https://forum.repealobbba.org/t/sec-70513-termination-and-restrictions-on-clean-electricity-investment-credit/287) [Sec. 70514. Phase-out and restrictions on advanced manufacturing production credit](https://forum.repealobbba.org/t/sec-70514-phase-out-and-restrictions-on-advanced-manufacturing-production-credit/288) [Sec. 70515. Restriction on the extension of advanced energy project credit program](https://forum.repealobbba.org/t/sec-70515-restriction-on-the-extension-of-advanced-energy-project-credit-program/289) [SUBCHAPTER B—ENHANCEMENT OF AMERICA-FIRST ENERGY POLICY](https://forum.repealobbba.org/t/subchapter-b-enhancement-of-america-first-energy-policy/296) [Sec. 70521. Extension and modification of clean fuel production credit](https://forum.repealobbba.org/t/sec-70521-extension-and-modification-of-clean-fuel-production-credit/291) [Sec. 70522. Restrictions on carbon oxide sequestration credit](https://forum.repealobbba.org/t/sec-70522-restrictions-on-carbon-oxide-sequestration-credit/292) [Sec. 70523. Intangible drilling and development costs taken into account for purposes of computing adjusted financial statement income](https://forum.repealobbba.org/t/sec-70523-intangible-drilling-and-development-costs-taken-into-account-for-purposes-of-computing-adjusted-financial-statement-income/293) [Sec. 70524. Income from hydrogen storage, carbon capture, advanced nuclear, hydropower, and geothermal energy added to qualifying income of certain publicly traded partnerships](https://forum.repealobbba.org/t/sec-70524-income-from-hydrogen-storage-carbon-capture-advanced-nuclear-hydropower-and-geothermal-energy-added-to-qualifying-income-of-certain-publicly-traded-partnerships/294) [Sec. 70525. Allow for payments to certain individuals who dye fuel](https://forum.repealobbba.org/t/sec-70525-allow-for-payments-to-certain-individuals-who-dye-fuel/295) [SUBCHAPTER C—OTHER REFORMS](https://forum.repealobbba.org/t/subchapter-c-other-reforms/298) [Sec. 70531. Modifications to de minimis entry privilege for commercial shipments](https://forum.repealobbba.org/t/sec-70531-modifications-to-de-minimis-entry-privilege-for-commercial-shipments/297) [CHAPTER 6—ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS](https://forum.repealobbba.org/t/chapter-6-enhancing-deduction-and-income-tax-credit-guardrails-and-other-reforms/307) [Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers](https://forum.repealobbba.org/t/sec-70601-modification-and-extension-of-limitation-on-excess-business-losses-of-noncorporate-taxpayers/300) [Sec. 70602. Treatment of payments from partnerships to partners for property or services](https://forum.repealobbba.org/t/sec-70602-treatment-of-payments-from-partnerships-to-partners-for-property-or-services/301) [Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction](https://forum.repealobbba.org/t/sec-70603-excessive-employee-remuneration-from-controlled-group-members-and-allocation-of-deduction/302) [Sec. 70604. Excise tax on certain remittance transfers](https://forum.repealobbba.org/t/sec-70604-excise-tax-on-certain-remittance-transfers/303) [Sec. 70605. Enforcement provisions with respect to COVID-related employee retention credits](https://forum.repealobbba.org/t/sec-70605-enforcement-provisions-with-respect-to-covid-related-employee-retention-credits/304) [Sec. 70606. Social security number requirement for American Opportunity and Lifetime Learning credits](https://forum.repealobbba.org/t/sec-70606-social-security-number-requirement-for-american-opportunity-and-lifetime-learning-credits/305) [Sec. 70607. Task force on the replacement of Direct File](https://forum.repealobbba.org/t/sec-70607-task-force-on-the-replacement-of-direct-file/306) [Subtitle B—Health](https://forum.repealobbba.org/t/subtitle-b-health/358) [CHAPTER 1—MEDICAID](https://forum.repealobbba.org/t/chapter-1-medicaid/335) [SUBCHAPTER A—REDUCING FRAUD AND IMPROVING ENROLLMENT PROCESSES](https://forum.repealobbba.org/t/subchapter-a-reducing-fraud-and-improving-enrollment-processes/319) [Sec. 71101. Moratorium on implementation of rule relating to eligibility and enrollment in Medicare Savings Programs](https://forum.repealobbba.org/t/sec-71101-moratorium-on-implementation-of-rule-relating-to-eligibility-and-enrollment-in-medicare-savings-programs/309) [SEC. 71102. Moratorium on implementation of rule relating to eligibility and enrollment for Medicaid, CHIP, and the Basic Health Program](https://forum.repealobbba.org/t/sec-71102-moratorium-on-implementation-of-rule-relating-to-eligibility-and-enrollment-for-medicaid-chip-and-the-basic-health-program/310) [Sec. 71103. Reducing duplicate enrollment under the Medicaid and CHIP programs](https://forum.repealobbba.org/t/sec-71103-reducing-duplicate-enrollment-under-the-medicaid-and-chip-programs/311) [Sec. 71104. Ensuring deceased individuals do not remain enrolled](https://forum.repealobbba.org/t/sec-71104-ensuring-deceased-individuals-do-not-remain-enrolled/312) [Sec. 71105. Ensuring deceased providers do not remain enrolled](https://forum.repealobbba.org/t/sec-71105-ensuring-deceased-providers-do-not-remain-enrolled/313) [Sec. 71106. Payment reduction related to certain erroneous excess payments under Medicaid](https://forum.repealobbba.org/t/sec-71106-payment-reduction-related-to-certain-erroneous-excess-payments-under-medicaid/314) [Sec. 71107. Eligibility redeterminations](https://forum.repealobbba.org/t/sec-71107-eligibility-redeterminations/315) [Sec. 71108. Revising home equity limit for determining eligibility for long-term care services under the Medicaid program](https://forum.repealobbba.org/t/sec-71108-revising-home-equity-limit-for-determining-eligibility-for-long-term-care-services-under-the-medicaid-program/316) [Sec. 71109. Alien Medicaid eligibility](https://forum.repealobbba.org/t/sec-71109-alien-medicaid-eligibility/317) [Sec. 71110. Expansion FMAP for emergency Medicaid](https://forum.repealobbba.org/t/sec-71110-expansion-fmap-for-emergency-medicaid/318) [SUBCHAPTER B—PREVENTING WASTEFUL SPENDING](https://forum.repealobbba.org/t/subchapter-b-preventing-wasteful-spending/323) [Sec. 71111. Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs](https://forum.repealobbba.org/t/sec-71111-moratorium-on-implementation-of-rule-relating-to-staffing-standards-for-long-term-care-facilities-under-the-medicare-and-medicaid-programs/320) [Sec. 71112. Reducing State Medicaid costs](https://forum.repealobbba.org/t/sec-71112-reducing-state-medicaid-costs/321) [Sec. 71113. Federal payments to prohibited entities](https://forum.repealobbba.org/t/sec-71113-federal-payments-to-prohibited-entities/322) [SUBCHAPTER C—STOPPING ABUSIVE FINANCING PRACTICES](https://forum.repealobbba.org/t/subchapter-c-stopping-abusive-financing-practices/329) [Sec. 71114. Sunsetting increased FMAP incentive](https://forum.repealobbba.org/t/sec-71114-sunsetting-increased-fmap-incentive/324) [Sec. 71115. Provider taxes](https://forum.repealobbba.org/t/sec-71115-provider-taxes/325) [Sec. 71116. State directed payments](https://forum.repealobbba.org/t/sec-71116-state-directed-payments/326) [Sec. 71117. Requirements regarding waiver of uniform tax requirement for Medicaid provider tax](https://forum.repealobbba.org/t/sec-71117-requirements-regarding-waiver-of-uniform-tax-requirement-for-medicaid-provider-tax/327) [Sec. 71118. Requiring budget neutrality for Medicaid demonstration projects under section 1115](https://forum.repealobbba.org/t/sec-71118-requiring-budget-neutrality-for-medicaid-demonstration-projects-under-section-1115/328) [SUBCHAPTER D—INCREASING PERSONAL ACCOUNTABILITY](https://forum.repealobbba.org/t/subchapter-d-increasing-personal-accountability/332) [Sec. 71120. Modifying cost sharing requirements for certain expansion individuals under the Medicaid program](https://forum.repealobbba.org/t/sec-71120-modifying-cost-sharing-requirements-for-certain-expansion-individuals-under-the-medicaid-program/331) [SUBCHAPTER E—EXPANDING ACCESS TO CARE](https://forum.repealobbba.org/t/subchapter-e-expanding-access-to-care/334) [Sec. 71121. Making certain adjustments to coverage of home or community-based services under Medicaid](https://forum.repealobbba.org/t/sec-71121-making-certain-adjustments-to-coverage-of-home-or-community-based-services-under-medicaid/333) [CHAPTER 2—MEDICARE](https://forum.repealobbba.org/t/chapter-2-medicare/341) [SUBCHAPTER A—STRENGTHENING ELIGIBILITY REQUIREMENTS](https://forum.repealobbba.org/t/subchapter-a-strengthening-eligibility-requirements/337) [Sec. 71201. Limiting Medicare coverage of certain individuals](https://forum.repealobbba.org/t/sec-71201-limiting-medicare-coverage-of-certain-individuals/336) [SUBCHAPTER B—IMPROVING SERVICES FOR SENIORS](https://forum.repealobbba.org/t/subchapter-b-improving-services-for-seniors/340) [Sec. 71202. Temporary payment increase under the medicare physician fee schedule to account for exceptional circumstances](https://forum.repealobbba.org/t/sec-71202-temporary-payment-increase-under-the-medicare-physician-fee-schedule-to-account-for-exceptional-circumstances/338) [Sec. 71203. Expanding and clarifying the exclusion for orphan drugs under the Drug Price Negotiation Program](https://forum.repealobbba.org/t/sec-71203-expanding-and-clarifying-the-exclusion-for-orphan-drugs-under-the-drug-price-negotiation-program/339) [CHAPTER 3—HEALTH TAX](https://forum.repealobbba.org/t/chapter-3-health-tax/357) [SUBCHAPTER A—IMPROVING ELIGIBILITY CRITERIA](https://forum.repealobbba.org/t/subchapter-a-improving-eligibility-criteria/344) [Sec. 71301. Permitting premium tax credit only for certain individuals](https://forum.repealobbba.org/t/sec-71301-permitting-premium-tax-credit-only-for-certain-individuals/342) [Sec. 71302. Disallowing premium tax credit during periods of medicaid ineligibility due to alien status](https://forum.repealobbba.org/t/sec-71302-disallowing-premium-tax-credit-during-periods-of-medicaid-ineligibility-due-to-alien-status/343) [SUBCHAPTER B—PREVENTING WASTE, FRAUD, AND ABUSE](https://forum.repealobbba.org/t/subchapter-b-preventing-waste-fraud-and-abuse/348) [Sec. 71303. Requiring verification of eligibility for premium tax credit](https://forum.repealobbba.org/t/sec-71303-requiring-verification-of-eligibility-for-premium-tax-credit/345) [Sec. 71304. Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period](https://forum.repealobbba.org/t/sec-71304-disallowing-premium-tax-credit-in-case-of-certain-coverage-enrolled-in-during-special-enrollment-period/346) [Sec. 71305. Eliminating limitation on recapture of advance payment of premium tax credit](https://forum.repealobbba.org/t/sec-71305-eliminating-limitation-on-recapture-of-advance-payment-of-premium-tax-credit/347) [SUBCHAPTER C—ENHANCING CHOICE FOR PATIENTS](https://forum.repealobbba.org/t/subchapter-c-enhancing-choice-for-patients/352) [Sec. 71306. Permanent extension of safe harbor for absence of deductible for telehealth services](https://forum.repealobbba.org/t/sec-71306-permanent-extension-of-safe-harbor-for-absence-of-deductible-for-telehealth-services/349) [Sec. 71307. Allowance of bronze and catastrophic plans in connection with health savings accounts](https://forum.repealobbba.org/t/sec-71307-allowance-of-bronze-and-catastrophic-plans-in-connection-with-health-savings-accounts/350) [Sec. 71308. Treatment of direct primary care service arrangements](https://forum.repealobbba.org/t/sec-71308-treatment-of-direct-primary-care-service-arrangements/351) [CHAPTER 4—PROTECTING RURAL HOSPITALS AND PROVIDERS](https://forum.repealobbba.org/t/chapter-4-protecting-rural-hospitals-and-providers/356) [Sec. 71401. Rural Health Transformation Program](https://forum.repealobbba.org/t/sec-71401-rural-health-transformation-program/353) [Subtitle C—Increase in debt limit](https://forum.repealobbba.org/t/subtitle-c-increase-in-debt-limit/359) [Sec. 72001. Modification of limitation on the public debt](https://forum.repealobbba.org/t/sec-72001-modification-of-limitation-on-the-public-debt/354) [Subtitle D—Unemployment](https://forum.repealobbba.org/t/subtitle-d-unemployment/360) [Sec. 73001. Ending unemployment payments to jobless millionaires](https://forum.repealobbba.org/t/sec-73001-ending-unemployment-payments-to-jobless-millionaires/355)