One Big Beautiful Bill Act
Plain-language summary
The One Big Beautiful Bill Act (H.R. 1) is a comprehensive budget reconciliation law that makes permanent the individual and business tax structures originally established by the 2017 Tax Cuts and Jobs Act. It introduces new tax-free treatment for tipped wages and overtime pay for eligible workers through 2028. The legislation also establishes 'Trump accounts' for children born between 2025 and 2028, providing a one-time $1,000 federal deposit. Additionally, it modifies energy tax credits to prioritize North American feedstock and implements new budget neutrality requirements for state Medicaid programs.
Potential impact: This law primarily benefits individual taxpayers and families by locking in lower tax rates and higher standard deductions while providing targeted relief to tipped and hourly workers. It also impacts the business sector by making investment incentives permanent and tightening domestic sourcing requirements for energy production credits.
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Bill Highlights
- Permanently extends the individual income tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
- Increases the permanent base standard deduction to $15,750 for single filers and $31,500 for married couples filing jointly.
- Authorizes a one-time $1,000 federal government deposit into 'Trump accounts' for individuals born between December 31, 2024, and January 1, 2029.
- Establishes a tax deduction for qualified overtime pay of up to $12,500 for single filers and $25,000 for joint filers through 2028.
- Permanently extends 100% bonus depreciation for business property acquired and placed into service on or after January 19, 2025.
- Extends the clean fuel production tax credit through 2029, requiring that feedstock be sourced from the United States, Canada, or Mexico.
- Amends Section 1115 of the Social Security Act to require budget neutrality for all Medicaid demonstration projects.
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Read the official bill text
View the full text on Congress.gov
Positions on this bill
How each chamber voted on final passage.
H.R. 1: An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
Aaron Bean
R-FL · Dist. 4
Abraham Hamadeh
R-AZ · Dist. 8
Adam Gray
D-CA · Dist. 13
Adam Smith
D-WA · Dist. 9
Addison McDowell
R-NC · Dist. 6
Adrian Smith
R-NE · Dist. 3
Adriano Espaillat
D-NY · Dist. 13
Al Green
D-TX · Dist. 9
Alexandria Ocasio-Cortez
D-NY · Dist. 14
Alma Adams
D-NC · Dist. 12
Ami Bera
D-CA · Dist. 6
André Carson
D-IN · Dist. 7
Andrea Salinas
D-OR · Dist. 6
Andrew Clyde
R-GA · Dist. 9
Andrew Garbarino
R-NY · Dist. 2
Andrew Ogles
R-TN · Dist. 5
Andy Biggs
R-AZ · Dist. 5
Andy Harris
R-MD · Dist. 1
Angie Craig
D-MN · Dist. 2
Ann Wagner
R-MO · Dist. 2
Anna Luna
R-FL · Dist. 13
April McClain Delaney
D-MD · Dist. 6
Ashley Hinson
R-IA · Dist. 2
August Pfluger
R-TX · Dist. 11
Austin Scott
R-GA · Dist. 8
Ayanna Pressley
D-MA · Dist. 7
Barry Loudermilk
R-GA · Dist. 11
Barry Moore
R-AL · Dist. 1
Becca Balint
D-VT · Dist. 0
Ben Cline
R-VA · Dist. 6
Bennie Thompson
D-MS · Dist. 2
Beth Van Duyne
R-TX · Dist. 24
Betty McCollum
D-MN · Dist. 4
Bill Foster
D-IL · Dist. 11
Bill Huizenga
R-MI · Dist. 4
Blake Moore
R-UT · Dist. 1
Bonnie Watson Coleman
D-NJ · Dist. 12
Brad Finstad
R-MN · Dist. 1
Brad Knott
R-NC · Dist. 13
Brad Sherman
D-CA · Dist. 32
Bradley Schneider
D-IL · Dist. 10
Brandon Gill
R-TX · Dist. 26
Brendan Boyle
D-PA · Dist. 2
Brett Guthrie
R-KY · Dist. 2
Brian Babin
R-TX · Dist. 36
Brian Fitzpatrick
R-PA · Dist. 1
Brian Jack
R-GA · Dist. 3
Brian Mast
R-FL · Dist. 21
Brittany Pettersen
D-CO · Dist. 7
Bruce Westerman
R-AR · Dist. 4
Bryan Steil
R-WI · Dist. 1
Byron Donalds
R-FL · Dist. 19
C. Franklin
R-FL · Dist. 18
Carlos Gimenez
R-FL · Dist. 28
Carol Miller
R-WV · Dist. 1
Celeste Maloy
R-UT · Dist. 2
Charles (Chuck) Edwards
R-NC · Dist. 11
Charles Fleischmann
R-TN · Dist. 3
Chellie Pingree
D-ME · Dist. 1
Chip Roy
R-TX · Dist. 21
Chris Deluzio
D-PA · Dist. 17
Chris Pappas
D-NH · Dist. 1
Chrissy Houlahan
D-PA · Dist. 6
Christopher Smith
R-NJ · Dist. 4
Clarence Owens
R-UT · Dist. 4
Claudia Tenney
R-NY · Dist. 24
Clay Higgins
R-LA · Dist. 3
Cleo Fields
D-LA · Dist. 6
Cliff Bentz
R-OR · Dist. 2
Cory Mills
R-FL · Dist. 7
Craig Goldman
R-TX · Dist. 12
Dale Strong
R-AL · Dist. 5
Dan Crenshaw
R-TX · Dist. 2
Dan Goldman
D-NY · Dist. 10
Dan Newhouse
R-WA · Dist. 4
Daniel Meuser
R-PA · Dist. 9
Daniel Webster
R-FL · Dist. 11
Danny Davis
D-IL · Dist. 7
Darin LaHood
R-IL · Dist. 16
Darrell Issa
R-CA · Dist. 48
Darren Soto
D-FL · Dist. 9
Dave Min
D-CA · Dist. 47
David Joyce
R-OH · Dist. 14
David Kustoff
R-TN · Dist. 8
David Rouzer
R-NC · Dist. 7
David Schweikert
R-AZ · Dist. 1
David Taylor
R-OH · Dist. 2
David Valadao
R-CA · Dist. 22
Debbie Dingell
D-MI · Dist. 6
Debbie Wasserman Schultz
D-FL · Dist. 25
Deborah Ross
D-NC · Dist. 2
Delia Ramirez
D-IL · Dist. 3
Derek Schmidt
R-KS · Dist. 2
Derek Tran
D-CA · Dist. 45
Derrick Van Orden
R-WI · Dist. 3
Diana DeGette
D-CO · Dist. 1
Diana Harshbarger
R-TN · Dist. 1
Dina Titus
D-NV · Dist. 1
Don Bacon
R-NE · Dist. 2
Donald Beyer
D-VA · Dist. 8
Donald Davis
D-NC · Dist. 1
Donald Norcross
D-NJ · Dist. 1
Doris Matsui
D-CA · Dist. 7
Dusty Johnson
R-SD · Dist. 0
Dwight Evans
D-PA · Dist. 3
Earl Carter
R-GA · Dist. 1
Ed Case
D-HI · Dist. 1
Eli Crane
R-AZ · Dist. 2
Elise Stefanik
R-NY · Dist. 21
Emanuel Cleaver
D-MO · Dist. 5
Emilia Sykes
D-OH · Dist. 13
Emily Randall
D-WA · Dist. 6
Eric Burlison
R-MO · Dist. 7
Eric Crawford
R-AR · Dist. 1
Eric Sorensen
D-IL · Dist. 17
Erin Houchin
R-IN · Dist. 9
Eugene Vindman
D-VA · Dist. 7
Frank Lucas
R-OK · Dist. 3
Frank Mrvan
D-IN · Dist. 1
Frank Pallone
D-NJ · Dist. 6
Frederica Wilson
D-FL · Dist. 24
Gabe Amo
D-RI · Dist. 1
Gabe Evans
R-CO · Dist. 8
Gabriel (Gabe) Vasquez
D-NM · Dist. 2
Garland Barr
R-KY · Dist. 6
Gary Palmer
R-AL · Dist. 6
George Latimer
D-NY · Dist. 16
George Whitesides
D-CA · Dist. 27
Gilbert Cisneros
D-CA · Dist. 31
Glenn Grothman
R-WI · Dist. 6
Glenn Ivey
D-MD · Dist. 4
Glenn Thompson
R-PA · Dist. 15
Grace Meng
D-NY · Dist. 6
Greg Landsman
D-OH · Dist. 1
Greg Stanton
D-AZ · Dist. 4
Gregorio Casar
D-TX · Dist. 35
Gregory Meeks
D-NY · Dist. 5
Gregory Murphy
R-NC · Dist. 3
Gus Bilirakis
R-FL · Dist. 12
Guy Reschenthaler
R-PA · Dist. 14
Gwen Moore
D-WI · Dist. 4
H. Griffith
R-VA · Dist. 9
Hakeem Jeffries
D-NY · Dist. 8
Haley Stevens
D-MI · Dist. 11
Harold Rogers
R-KY · Dist. 5
Harriet Hageman
R-WY · Dist. 0
Henry Cuellar
D-TX · Dist. 28
Henry Johnson
D-GA · Dist. 4
Herbert Conaway
D-NJ · Dist. 3
Hillary Scholten
D-MI · Dist. 3
Ilhan Omar
D-MN · Dist. 5
J. Correa
D-CA · Dist. 46
J. Hill
R-AR · Dist. 2
Jack Bergman
R-MI · Dist. 1
Jahana Hayes
D-CT · Dist. 5
Jake Auchincloss
D-MA · Dist. 4
Jake Ellzey
R-TX · Dist. 6
James Baird
R-IN · Dist. 4
James Clyburn
D-SC · Dist. 6
James Comer
R-KY · Dist. 1
James Himes
D-CT · Dist. 4
James McGovern
D-MA · Dist. 2
Jamie Raskin
D-MD · Dist. 8
Janelle Bynum
D-OR · Dist. 5
Janice Schakowsky
D-IL · Dist. 9
Jared Golden
D-ME · Dist. 2
Jared Huffman
D-CA · Dist. 2
Jared Moskowitz
D-FL · Dist. 23
Jasmine Crockett
D-TX · Dist. 30
Jason Crow
D-CO · Dist. 6
Jason Smith
R-MO · Dist. 8
Jay Obernolte
R-CA · Dist. 23
Jeff Crank
R-CO · Dist. 5
Jeff Hurd
R-CO · Dist. 3
Jefferson Shreve
R-IN · Dist. 6
Jefferson Van Drew
R-NJ · Dist. 2
Jennifer Kiggans
R-VA · Dist. 2
Jennifer McClellan
D-VA · Dist. 4
Jerrold Nadler
D-NY · Dist. 12
Jesús García
D-IL · Dist. 4
Jill Tokuda
D-HI · Dist. 2
Jim Costa
D-CA · Dist. 21
Jim Jordan
R-OH · Dist. 4
Jimmy Gomez
D-CA · Dist. 34
Jimmy Panetta
D-CA · Dist. 19
Jimmy Patronis
R-FL · Dist. 1
Joaquin Castro
D-TX · Dist. 20
Jodey Arrington
R-TX · Dist. 19
Joe Courtney
D-CT · Dist. 2
Joe Neguse
D-CO · Dist. 2
Joe Wilson
R-SC · Dist. 2
John Carter
R-TX · Dist. 31
John Garamendi
D-CA · Dist. 8
John James
R-MI · Dist. 10
John Joyce
R-PA · Dist. 13
John Larson
D-CT · Dist. 1
John Mannion
D-NY · Dist. 22
John McGuire
R-VA · Dist. 5
John Moolenaar
R-MI · Dist. 2
John Rose
R-TN · Dist. 6
John Rutherford
R-FL · Dist. 5
Johnny Olszewski
D-MD · Dist. 2
Jonathan Jackson
D-IL · Dist. 1
Joseph Morelle
D-NY · Dist. 25
Josh Brecheen
R-OK · Dist. 2
Josh Gottheimer
D-NJ · Dist. 5
Josh Harder
D-CA · Dist. 9
Josh Riley
D-NY · Dist. 19
Joyce Beatty
D-OH · Dist. 3
Juan Ciscomani
R-AZ · Dist. 6
Juan Vargas
D-CA · Dist. 52
Judy Chu
D-CA · Dist. 28
Julia Brownley
D-CA · Dist. 26
Julia Letlow
R-LA · Dist. 5
Julie Fedorchak
R-ND · Dist. 0
Julie Johnson
D-TX · Dist. 32
Katherine Cammack
R-FL · Dist. 3
Katherine Clark
D-MA · Dist. 5
Kathy Castor
D-FL · Dist. 14
Keith Self
R-TX · Dist. 3
Kelly Morrison
D-MN · Dist. 3
Ken Calvert
R-CA · Dist. 41
Kevin Hern
R-OK · Dist. 1
Kevin Kiley
I-CA · Dist. 3
Kevin Mullin
D-CA · Dist. 15
Kim Schrier
D-WA · Dist. 8
Kristen McDonald Rivet
D-MI · Dist. 8
Kweisi Mfume
D-MD · Dist. 7
LaMonica McIver
D-NJ · Dist. 10
Lance Gooden
R-TX · Dist. 5
Lateefah Simon
D-CA · Dist. 12
Laura Friedman
D-CA · Dist. 30
Laura Gillen
D-NY · Dist. 4
Laurel Lee
R-FL · Dist. 15
Lauren Boebert
R-CO · Dist. 4
Lauren Underwood
D-IL · Dist. 14
Linda Sánchez
D-CA · Dist. 38
Lisa McClain
R-MI · Dist. 9
Lizzie Fletcher
D-TX · Dist. 7
Lloyd Doggett
D-TX · Dist. 37
Lloyd Smucker
R-PA · Dist. 11
Lois Frankel
D-FL · Dist. 22
Lori Trahan
D-MA · Dist. 3
Lucy McBath
D-GA · Dist. 6
Luz Rivas
D-CA · Dist. 29
Madeleine Dean
D-PA · Dist. 4
Maggie Goodlander
D-NH · Dist. 2
Marc Veasey
D-TX · Dist. 33
Marcy Kaptur
D-OH · Dist. 9
Maria Salazar
R-FL · Dist. 27
Mariannette Miller-Meeks
R-IA · Dist. 1
Marie Gluesenkamp Perez
D-WA · Dist. 3
Marilyn Strickland
D-WA · Dist. 10
Mario Diaz-Balart
R-FL · Dist. 26
Mark Alford
R-MO · Dist. 4
Mark Amodei
R-NV · Dist. 2
Mark DeSaulnier
D-CA · Dist. 10
Mark Harris
R-NC · Dist. 8
Mark Messmer
R-IN · Dist. 8
Mark Pocan
D-WI · Dist. 2
Mark Takano
D-CA · Dist. 39
Marlin Stutzman
R-IN · Dist. 3
Mary Miller
R-IL · Dist. 15
Mary Scanlon
D-PA · Dist. 5
Max Miller
R-OH · Dist. 7
Maxine Dexter
D-OR · Dist. 3
Maxine Waters
D-CA · Dist. 43
Maxwell Frost
D-FL · Dist. 10
Melanie Stansbury
D-NM · Dist. 1
Michael Baumgartner
R-WA · Dist. 5
Michael Cloud
R-TX · Dist. 27
Michael Guest
R-MS · Dist. 3
Michael Lawler
R-NY · Dist. 17
Michael McCaul
R-TX · Dist. 10
Michael Rulli
R-OH · Dist. 6
Michael Simpson
R-ID · Dist. 2
Michael Turner
R-OH · Dist. 10
Michelle Fischbach
R-MN · Dist. 7
Mike Bost
R-IL · Dist. 12
Mike Carey
R-OH · Dist. 15
Mike Collins
R-GA · Dist. 10
Mike Ezell
R-MS · Dist. 4
Mike Flood
R-NE · Dist. 1
Mike Haridopolos
R-FL · Dist. 8
Mike Johnson
R-LA · Dist. 4
Mike Kelly
R-PA · Dist. 16
Mike Kennedy
R-UT · Dist. 3
Mike Levin
D-CA · Dist. 49
Mike Quigley
D-IL · Dist. 5
Mike Rogers
R-AL · Dist. 3
Mike Thompson
D-CA · Dist. 4
Mónica De La Cruz
R-TX · Dist. 15
Morgan Luttrell
R-TX · Dist. 8
Morgan McGarvey
D-KY · Dist. 3
Nancy Mace
R-SC · Dist. 1
Nancy Pelosi
D-CA · Dist. 11
Nanette Barragán
D-CA · Dist. 44
Nathaniel Moran
R-TX · Dist. 1
Neal Dunn
R-FL · Dist. 2
Nellie Pou
D-NJ · Dist. 9
Nicholas Begich
R-AK · Dist. 0
Nicholas Langworthy
R-NY · Dist. 23
Nicolas LaLota
R-NY · Dist. 1
Nicole (Nikki) Budzinski
D-IL · Dist. 13
Nicole Malliotakis
R-NY · Dist. 11
Nikema Williams
D-GA · Dist. 5
Norma Torres
D-CA · Dist. 35
Nydia Velázquez
D-NY · Dist. 7
Pat Harrigan
R-NC · Dist. 10
Patrick Fallon
R-TX · Dist. 4
Patrick Ryan
D-NY · Dist. 18
Paul Gosar
R-AZ · Dist. 9
Paul Tonko
D-NY · Dist. 20
Pete Aguilar
D-CA · Dist. 33
Pete Sessions
R-TX · Dist. 17
Pete Stauber
R-MN · Dist. 8
Pramila Jayapal
D-WA · Dist. 7
Raja Krishnamoorthi
D-IL · Dist. 8
Ralph Norman
R-SC · Dist. 5
Randall Fine
R-FL · Dist. 6
Randy Feenstra
R-IA · Dist. 4
Randy Weber
R-TX · Dist. 14
Rashida Tlaib
D-MI · Dist. 12
Raul Ruiz
D-CA · Dist. 25
Rich McCormick
R-GA · Dist. 7
Richard Hudson
R-NC · Dist. 9
Richard Neal
D-MA · Dist. 1
Rick Allen
R-GA · Dist. 12
Rick Larsen
D-WA · Dist. 2
Riley Moore
R-WV · Dist. 2
Ritchie Torres
D-NY · Dist. 15
Ro Khanna
D-CA · Dist. 17
Robert Aderholt
R-AL · Dist. 4
Robert Bresnahan
R-PA · Dist. 8
Robert Garcia
D-CA · Dist. 42
Robert Latta
R-OH · Dist. 5
Robert Menendez
D-NJ · Dist. 8
Robert Onder
R-MO · Dist. 3
Robert Scott
D-VA · Dist. 3
Robert Wittman
R-VA · Dist. 1
Robin Kelly
D-IL · Dist. 2
Roger Williams
R-TX · Dist. 25
Ron Estes
R-KS · Dist. 4
Ronny Jackson
R-TX · Dist. 13
Rosa DeLauro
D-CT · Dist. 3
Rudy Yakym
R-IN · Dist. 2
Russ Fulcher
R-ID · Dist. 1
Russell Fry
R-SC · Dist. 7
Ryan Mackenzie
R-PA · Dist. 7
Ryan Zinke
R-MT · Dist. 1
Salud Carbajal
D-CA · Dist. 24
Sam Graves
R-MO · Dist. 6
Sam Liccardo
D-CA · Dist. 16
Sanford Bishop
D-GA · Dist. 2
Sara Jacobs
D-CA · Dist. 51
Sarah Elfreth
D-MD · Dist. 3
Sarah McBride
D-DE · Dist. 0
Scott DesJarlais
R-TN · Dist. 4
Scott Fitzgerald
R-WI · Dist. 5
Scott Perry
R-PA · Dist. 10
Scott Peters
D-CA · Dist. 50
Sean Casten
D-IL · Dist. 6
Seth Magaziner
D-RI · Dist. 2
Seth Moulton
D-MA · Dist. 6
Sharice Davids
D-KS · Dist. 3
Sheri Biggs
R-SC · Dist. 3
Shomari Figures
D-AL · Dist. 2
Shontel Brown
D-OH · Dist. 11
Shri Thanedar
D-MI · Dist. 13
Steny Hoyer
D-MD · Dist. 5
Stephanie Bice
R-OK · Dist. 5
Stephen Lynch
D-MA · Dist. 8
Steve Cohen
D-TN · Dist. 9
Steve Scalise
R-LA · Dist. 1
Steve Womack
R-AR · Dist. 3
Steven Horsford
D-NV · Dist. 4
Suhas Subramanyam
D-VA · Dist. 10
Summer Lee
D-PA · Dist. 12
Susie Lee
D-NV · Dist. 3
Suzan DelBene
D-WA · Dist. 1
Suzanne Bonamici
D-OR · Dist. 1
Sydney Kamlager-Dove
D-CA · Dist. 37
Sylvia Garcia
D-TX · Dist. 29
Ted Lieu
D-CA · Dist. 36
Teresa Leger Fernandez
D-NM · Dist. 3
Terri Sewell
D-AL · Dist. 7
Thomas Kean
R-NJ · Dist. 7
Thomas Massie
R-KY · Dist. 4
Thomas Suozzi
D-NY · Dist. 3
Thomas Tiffany
R-WI · Dist. 7
Tim Burchett
R-TN · Dist. 2
Tim Moore
R-NC · Dist. 14
Tim Walberg
R-MI · Dist. 5
Timothy Kennedy
D-NY · Dist. 26
Tom Barrett
R-MI · Dist. 7
Tom Cole
R-OK · Dist. 4
Tom Emmer
R-MN · Dist. 6
Tom McClintock
R-CA · Dist. 5
Tony Wied
R-WI · Dist. 8
Tracey Mann
R-KS · Dist. 1
Trent Kelly
R-MS · Dist. 1
Troy Balderson
R-OH · Dist. 12
Troy Carter
D-LA · Dist. 2
Troy Downing
R-MT · Dist. 2
Troy Nehls
R-TX · Dist. 22
Valerie Foushee
D-NC · Dist. 4
Valerie Hoyle
D-OR · Dist. 4
Vern Buchanan
R-FL · Dist. 16
Veronica Escobar
D-TX · Dist. 16
Vicente Gonzalez
D-TX · Dist. 34
Victoria Spartz
R-IN · Dist. 5
Vince Fong
R-CA · Dist. 20
Virginia Foxx
R-NC · Dist. 5
W. Steube
R-FL · Dist. 17
Warren Davidson
R-OH · Dist. 8
Wesley Bell
D-MO · Dist. 1
Wesley Hunt
R-TX · Dist. 38
William Keating
D-MA · Dist. 9
William Timmons
R-SC · Dist. 4
Yassamin Ansari
D-AZ · Dist. 3
Young Kim
R-CA · Dist. 40
Yvette Clarke
D-NY · Dist. 9
Zachary (Zach) Nunn
R-IA · Dist. 3
Zoe Lofgren
D-CA · Dist. 18