# \#CHAPTER-4—INVESTING-IN-AMERICAN-FAMILIES **URL:** https://forum.repealobbba.org/tag/chapter-4-investing-in-american-families/523.md [Latest](https://forum.repealobbba.org/latest.md) · [Categories](https://forum.repealobbba.org/categories.md) · [Tags](https://forum.repealobbba.org/tags.md) --- ## [Sec. 70401. Enhancement of employer-provided child care credit | Impact](https://forum.repealobbba.org/t/sec-70401-enhancement-of-employer-provided-child-care-credit-impact/908)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:42am UTC](https://forum.repealobbba.org/t/sec-70401-enhancement-of-employer-provided-child-care-credit-impact/908 "2025-08-17T04:42:29Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70402. Enhancement of adoption credit | Impact](https://forum.repealobbba.org/t/sec-70402-enhancement-of-adoption-credit-impact/909)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:43am UTC](https://forum.repealobbba.org/t/sec-70402-enhancement-of-adoption-credit-impact/909 "2025-08-17T04:43:44Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70403. Recognizing Indian tribal governments for purposes of determining whether a child has special needs for purposes of the adoption credit | Impact](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-impact/910)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:45am UTC](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-impact/910 "2025-08-17T04:45:41Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70404. Enhancement of the dependent care assistance program | Impact](https://forum.repealobbba.org/t/sec-70404-enhancement-of-the-dependent-care-assistance-program-impact/911)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:49am UTC](https://forum.repealobbba.org/t/sec-70404-enhancement-of-the-dependent-care-assistance-program-impact/911 "2025-08-17T04:49:07Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70405. Enhancement of child and dependent care tax credit | Impact](https://forum.repealobbba.org/t/sec-70405-enhancement-of-child-and-dependent-care-tax-credit-impact/912)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:50am UTC](https://forum.repealobbba.org/t/sec-70405-enhancement-of-child-and-dependent-care-tax-credit-impact/912 "2025-08-17T04:50:33Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70411. Tax credit for contributions of individuals to scholarship granting organizations | Impact](https://forum.repealobbba.org/t/sec-70411-tax-credit-for-contributions-of-individuals-to-scholarship-granting-organizations-impact/913)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:24pm UTC](https://forum.repealobbba.org/t/sec-70411-tax-credit-for-contributions-of-individuals-to-scholarship-granting-organizations-impact/913 "2025-08-17T16:24:50Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70412. Exclusion for employer payments of student loans | Impact](https://forum.repealobbba.org/t/sec-70412-exclusion-for-employer-payments-of-student-loans-impact/914)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:26pm UTC](https://forum.repealobbba.org/t/sec-70412-exclusion-for-employer-payments-of-student-loans-impact/914 "2025-08-17T16:26:02Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70413. Additional expenses treated as qualified higher education expenses for purposes of 529 accounts | Impact](https://forum.repealobbba.org/t/sec-70413-additional-expenses-treated-as-qualified-higher-education-expenses-for-purposes-of-529-accounts-impact/915)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:28pm UTC](https://forum.repealobbba.org/t/sec-70413-additional-expenses-treated-as-qualified-higher-education-expenses-for-purposes-of-529-accounts-impact/915 "2025-08-17T16:28:05Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70414. Certain postsecondary credentialing expenses treated as qualified higher education expenses for purposes of 529 accounts | Impact](https://forum.repealobbba.org/t/sec-70414-certain-postsecondary-credentialing-expenses-treated-as-qualified-higher-education-expenses-for-purposes-of-529-accounts-impact/916)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:30pm UTC](https://forum.repealobbba.org/t/sec-70414-certain-postsecondary-credentialing-expenses-treated-as-qualified-higher-education-expenses-for-purposes-of-529-accounts-impact/916 "2025-08-17T16:30:31Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70415. Modification of excise tax on investment income of certain private colleges and universities | Impact](https://forum.repealobbba.org/t/sec-70415-modification-of-excise-tax-on-investment-income-of-certain-private-colleges-and-universities-impact/917)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:31pm UTC](https://forum.repealobbba.org/t/sec-70415-modification-of-excise-tax-on-investment-income-of-certain-private-colleges-and-universities-impact/917 "2025-08-17T16:31:59Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70416. Expanding application of tax on excess compensation within tax-exempt organizations | Impact](https://forum.repealobbba.org/t/sec-70416-expanding-application-of-tax-on-excess-compensation-within-tax-exempt-organizations-impact/918)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:33pm UTC](https://forum.repealobbba.org/t/sec-70416-expanding-application-of-tax-on-excess-compensation-within-tax-exempt-organizations-impact/918 "2025-08-17T16:33:46Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70421. Permanent renewal and enhancement of opportunity zones | Impact](https://forum.repealobbba.org/t/sec-70421-permanent-renewal-and-enhancement-of-opportunity-zones-impact/919)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:35pm UTC](https://forum.repealobbba.org/t/sec-70421-permanent-renewal-and-enhancement-of-opportunity-zones-impact/919 "2025-08-17T16:35:29Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70422. Permanent enhancement of low-income housing tax credit | Impact](https://forum.repealobbba.org/t/sec-70422-permanent-enhancement-of-low-income-housing-tax-credit-impact/920)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:36pm UTC](https://forum.repealobbba.org/t/sec-70422-permanent-enhancement-of-low-income-housing-tax-credit-impact/920 "2025-08-17T16:36:37Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70423. Permanent extension of new markets tax credit | Impact](https://forum.repealobbba.org/t/sec-70423-permanent-extension-of-new-markets-tax-credit-impact/921)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:38pm UTC](https://forum.repealobbba.org/t/sec-70423-permanent-extension-of-new-markets-tax-credit-impact/921 "2025-08-17T16:38:08Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70424. Permanent and expanded reinstatement of partial deduction for charitable contributions of individuals who do not elect to itemize | Impact](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-impact/922)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:39pm UTC](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-impact/922 "2025-08-17T16:39:00Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70425. 0.5 percent floor on deduction of contributions made by individuals | Impact](https://forum.repealobbba.org/t/sec-70425-0-5-percent-floor-on-deduction-of-contributions-made-by-individuals-impact/923)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:40pm UTC](https://forum.repealobbba.org/t/sec-70425-0-5-percent-floor-on-deduction-of-contributions-made-by-individuals-impact/923 "2025-08-17T16:40:20Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70426. 1-percent floor on deduction of charitable contributions made by corporations | Impact](https://forum.repealobbba.org/t/sec-70426-1-percent-floor-on-deduction-of-charitable-contributions-made-by-corporations-impact/924)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:41pm UTC](https://forum.repealobbba.org/t/sec-70426-1-percent-floor-on-deduction-of-charitable-contributions-made-by-corporations-impact/924 "2025-08-17T16:41:12Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70427. Permanent increase in limitation on cover over of tax on distilled spirits | Impact](https://forum.repealobbba.org/t/sec-70427-permanent-increase-in-limitation-on-cover-over-of-tax-on-distilled-spirits-impact/925)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:45pm UTC](https://forum.repealobbba.org/t/sec-70427-permanent-increase-in-limitation-on-cover-over-of-tax-on-distilled-spirits-impact/925 "2025-08-17T16:45:08Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70428. Nonprofit community development activities in remote native villages | Impact](https://forum.repealobbba.org/t/sec-70428-nonprofit-community-development-activities-in-remote-native-villages-impact/926)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 4:47pm UTC](https://forum.repealobbba.org/t/sec-70428-nonprofit-community-development-activities-in-remote-native-villages-impact/926 "2025-08-17T16:47:23Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70429. Adjustment of charitable deduction for certain expenses incurred in support of Native Alaskan subsistence whaling | Impact](https://forum.repealobbba.org/t/sec-70429-adjustment-of-charitable-deduction-for-certain-expenses-incurred-in-support-of-native-alaskan-subsistence-whaling-impact/927)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:01pm UTC](https://forum.repealobbba.org/t/sec-70429-adjustment-of-charitable-deduction-for-certain-expenses-incurred-in-support-of-native-alaskan-subsistence-whaling-impact/927 "2025-08-17T17:01:51Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70430. Exception to percentage of completion method of accounting for certain residential construction contracts | Impact](https://forum.repealobbba.org/t/sec-70430-exception-to-percentage-of-completion-method-of-accounting-for-certain-residential-construction-contracts-impact/928)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:03pm UTC](https://forum.repealobbba.org/t/sec-70430-exception-to-percentage-of-completion-method-of-accounting-for-certain-residential-construction-contracts-impact/928 "2025-08-17T17:03:06Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70431. Expansion of qualified small business stock gain exclusion | Impact](https://forum.repealobbba.org/t/sec-70431-expansion-of-qualified-small-business-stock-gain-exclusion-impact/929)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:04pm UTC](https://forum.repealobbba.org/t/sec-70431-expansion-of-qualified-small-business-stock-gain-exclusion-impact/929 "2025-08-17T17:04:25Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70432. Repeal of revision to de minimis rules for third party network transactions | Impact](https://forum.repealobbba.org/t/sec-70432-repeal-of-revision-to-de-minimis-rules-for-third-party-network-transactions-impact/930)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:05pm UTC](https://forum.repealobbba.org/t/sec-70432-repeal-of-revision-to-de-minimis-rules-for-third-party-network-transactions-impact/930 "2025-08-17T17:05:16Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70433. Increase in threshold for requiring information reporting with respect to certain payees | Impact](https://forum.repealobbba.org/t/sec-70433-increase-in-threshold-for-requiring-information-reporting-with-respect-to-certain-payees-impact/931)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:06pm UTC](https://forum.repealobbba.org/t/sec-70433-increase-in-threshold-for-requiring-information-reporting-with-respect-to-certain-payees-impact/931 "2025-08-17T17:06:33Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70434. Treatment of certain qualified sound recording productions | Impact](https://forum.repealobbba.org/t/sec-70434-treatment-of-certain-qualified-sound-recording-productions-impact/932)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:07pm UTC](https://forum.repealobbba.org/t/sec-70434-treatment-of-certain-qualified-sound-recording-productions-impact/932 "2025-08-17T17:07:29Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70435. Exclusion of interest on loans secured by rural or agricultural real property | Impact](https://forum.repealobbba.org/t/sec-70435-exclusion-of-interest-on-loans-secured-by-rural-or-agricultural-real-property-impact/933)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:08pm UTC](https://forum.repealobbba.org/t/sec-70435-exclusion-of-interest-on-loans-secured-by-rural-or-agricultural-real-property-impact/933 "2025-08-17T17:08:10Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70436. Reduction of transfer and manufacturing taxes for certain devices | Impact](https://forum.repealobbba.org/t/sec-70436-reduction-of-transfer-and-manufacturing-taxes-for-certain-devices-impact/934)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:08pm UTC](https://forum.repealobbba.org/t/sec-70436-reduction-of-transfer-and-manufacturing-taxes-for-certain-devices-impact/934 "2025-08-17T17:08:57Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70437. Treatment of capital gains from the sale of certain farmland property | Impact](https://forum.repealobbba.org/t/sec-70437-treatment-of-capital-gains-from-the-sale-of-certain-farmland-property-impact/935)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:09pm UTC](https://forum.repealobbba.org/t/sec-70437-treatment-of-capital-gains-from-the-sale-of-certain-farmland-property-impact/935 "2025-08-17T17:09:48Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70438. Extension of rules for treatment of certain disaster-related personal casualty losses | Impact](https://forum.repealobbba.org/t/sec-70438-extension-of-rules-for-treatment-of-certain-disaster-related-personal-casualty-losses-impact/936)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:10pm UTC](https://forum.repealobbba.org/t/sec-70438-extension-of-rules-for-treatment-of-certain-disaster-related-personal-casualty-losses-impact/936 "2025-08-17T17:10:26Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… --- ## [Sec. 70439. Restoration of taxable REIT subsidiary asset test | Impact](https://forum.repealobbba.org/t/sec-70439-restoration-of-taxable-reit-subsidiary-asset-test-impact/937)
**Author:** [@editor](https://forum.repealobbba.org/u/editor)\ **Replies:** 0\ **Last updated:** [August 17, 2025, 5:11pm UTC](https://forum.repealobbba.org/t/sec-70439-restoration-of-taxable-reit-subsidiary-asset-test-impact/937 "2025-08-17T17:11:15Z")
What does this Sec (section) actually do? How will it change day to day government processes? Will it impact consumers? Businesses? Please share how this section is impacting you, your family, your business, your dist… [Next page](https://forum.repealobbba.org/tag/chapter-4-investing-in-american-families/523.md?match_all_tags=true&page=1&tags%5B%5D=CHAPTER-4%E2%80%94INVESTING-IN-AMERICAN-FAMILIES)