The One Big Beautiful Bill Act (OBBBA), passed by the 119th United States Congress in July 2025, is a comprehensive budget reconciliation bill with hundreds of provisions spanning tax policy, spending cuts, border security, health care, and more. While the bill is over 1,000 pages long and contains numerous line items, it is not feasible to list every single provision exhaustively due to the sheer volume and complexity, as well as the fact that some provisions remain less detailed in public sources due to the rushed legislative process. However, I can provide a detailed summary of the key provisions and categories based on available information from credible sources, including web results and posts on X. Below is a comprehensive overview of the major line items and policy changes included in the OBBBA, grouped by category for clarity.
Key Line Items of the One Big Beautiful Bill Act
Tax Policy Changes
1. **Permanent Extension of 2017 Tax Cuts and Jobs Act (TCJA)**:
- Extends individual income tax rates and brackets from the TCJA, preventing a 22% tax hike for average taxpayers set to expire in 2025.[](https://en.wikipedia.org/wiki/One_Big_Beautiful_Bill_Act)[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)[](https://www.foxbusiness.com/politics/five-major-policies-know-from-one-big-beautiful-bill-act)
- Makes permanent the TCJA’s doubled standard deduction.[](https://www.foxbusiness.com/politics/five-major-policies-know-from-one-big-beautiful-bill-act)
- Increases standard deduction temporarily (2025–2028):
- $750 for individuals (to $16,000).
- $1,500 for married couples (to $32,000).
- $1,125 for heads of household.[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)[](https://www.foxbusiness.com/politics/five-major-policies-know-from-one-big-beautiful-bill-act)
- Projected cost: $4 trillion over 10 years.[](https://www.pbs.org/newshour/politics/heres-whats-in-the-big-bill-that-just-passed-the-senate)[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
2. **State and Local Tax (SALT) Deduction**:
- Raises the SALT deduction cap from $10,000 to $40,000 for taxpayers with incomes below $500,000, phasing out for higher incomes.
- Reverts to $10,000 after five years (Senate amendment).[](https://en.wikipedia.org/wiki/One_Big_Beautiful_Bill_Act)[](https://www.bbc.com/news/articles/c0eqpz23l9jo)[](https://www.theguardian.com/us-news/2025/may/22/what-is-trump-big-beautiful-bill)
- Projected cost: $142 billion over 10 years.[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
3. **Child Tax Credit**:
- Increases the child tax credit from $2,000 to $2,200 (Senate) or $2,500 (House, scaling back to $2,000 after 2028).
- Adjusted for inflation post-2028.[](https://www.pbs.org/newshour/politics/heres-whats-in-the-big-bill-that-just-passed-the-senate)[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
- Projected cost: Hundreds of billions over 10 years (exact figure varies).[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
4. **No Tax on Tips and Overtime**:
- Eliminates federal income tax on tips and overtime pay, fulfilling Trump’s 2024 campaign promises.[](https://x.com/WhiteHouse/status/1938313585756696656)[](https://apnews.com/article/big-beautiful-bill-trump-tax-cuts-medicaid-00ce1ff8a7b7fea7a894d38398748c6b)[](https://www.bbc.com/news/articles/c5yg0kgg2njo)
- Projected cost: $150 billion for tips; overtime cost not specified.[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
5. **Tax Break for Seniors**:
- Temporary $6,000 deduction for seniors earning up to $75,000, phasing out for higher incomes.[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
- Projected cost: $150 billion over 10 years.[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
6. **No Tax on Social Security Income**:
- Partially reduces taxes on Social Security benefits for seniors (House version fell short of full elimination).[](https://x.com/WhiteHouse/status/1938313585756696656)[](https://www.bbc.com/news/articles/c0eqpz23l9jo)[](https://x.com/WhiteHouse/status/1927874498394567090)
7. **No Tax on Car Loan Interest**:
- Eliminates income tax on interest payments for certain auto loans.[](https://x.com/WhiteHouse/status/1927874498394567090)[](https://apnews.com/article/big-beautiful-bill-trump-tax-cuts-medicaid-00ce1ff8a7b7fea7a894d38398748c6b)[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)
8. **Newborn Savings Accounts (“Trump Accounts”)**:
- Federal government contributes $1,000 for babies born between January 1, 2024, and December 31, 2028.
- Families can add $5,000 annually; funds accessible at age 18 for education, training, or first-time home purchases (up to 50%), and fully at age 30 for any purpose.[](https://x.com/WhiteHouse/status/1939685357022527846)[](https://apnews.com/article/big-beautiful-bill-trump-tax-cuts-medicaid-00ce1ff8a7b7fea7a894d38398748c6b)[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)
- Previously called “MAGA Accounts.”[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)
9. **Estate Tax Exemption**:
- Increases estate tax exemption to $15 million, adjusted for inflation.[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)
10. **Gambling Loss Deduction**:
- Allows gamblers to deduct 90% of losses against winnings, starting in 2026, potentially increasing tax liabilities for break-even gamblers.[](https://www.axios.com/2025/07/02/big-beautiful-bill-gambling-food-stamps)
11. **School Choice Tax Credit**:
- Establishes a tax credit for donations to scholarship-granting organizations, set at $1,700 (Senate) or the greater of $5,000 or 10% of adjusted gross income (House).[](https://taxfoundation.org/blog/one-big-beautiful-bill-pros-cons/)
- Intended to support school choice initiatives.[](https://www.whitehouse.gov/articles/2025/05/what-they-are-saying-one-big-beautiful-bill-clears-house/)
12. **Business Tax Provisions**:
- Restores 100% bonus depreciation for equipment and capital investments, retroactive to January 19, 2025.[](https://www.bipc.com/one-big-beautiful-bill-simplified)[](https://www.foxbusiness.com/politics/five-major-policies-know-from-one-big-beautiful-bill-act)
- Increases Section 179 deduction cap to $2.5 million.[](https://www.bipc.com/one-big-beautiful-bill-simplified)
- Enhances Qualified Business Income (QBI) deduction to 23%.[](https://www.bipc.com/one-big-beautiful-bill-simplified)
- Expands business interest deduction and modifies excess business loss calculations.[](https://www.bipc.com/one-big-beautiful-bill-simplified)
- Allows immediate deductions or varied amortization for domestic R&D costs (2025–2030).[](https://www.bipc.com/one-big-beautiful-bill-simplified)
- Projected cost: Part of the $4 trillion tax cut package.[](https://taxfoundation.org/research/all/federal/big-beautiful-bill-house-gop-tax-plan/)
13. **Opportunity Zones (QOZ)**:
- Renews and modifies eligibility/reporting for Opportunity Zones to encourage investment in underserved areas.[](https://x.com/WhiteHouse/status/1939685357022527846)[](https://www.bipc.com/one-big-beautiful-bill-simplified)
14. **Low-Income Housing and Rural Investments**:
- Expands low-income housing tax credits and incentives for rural/agricultural investments.[](https://www.bipc.com/one-big-beautiful-bill-simplified)
15. **Tip Credit for Beauty Service Businesses**:
- Extends tip credit to beauty service employees, alongside food and beverage workers.[](https://www.congress.gov/bill/119th-congress/house-bill/1/text)
16. **Health Savings Accounts (HSAs)**:
- Improves HSA eligibility and contribution limits, including for Medicare-eligible individuals.[](https://www.bipc.com/one-big-beautiful-bill-simplified)
17. **Enforcement Against Unfair Foreign Taxes (Section 899)**:
- Imposes escalating taxes on entities tied to “discriminatory” foreign countries, projected to raise $116 billion over 10 years.[](https://www.bipc.com/one-big-beautiful-bill-simplified)
#### Border Security and Immigration
18. **Border Wall and Infrastructure**:
- Allocates $46.5 billion for border wall construction, access roads, cameras, lights, and sensors.[](https://apnews.com/article/big-beautiful-bill-trump-tax-cuts-medicaid-00ce1ff8a7b7fea7a894d38398748c6b)[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)[](https://www.pbs.org/newshour/politics/heres-whats-in-the-big-bill-that-just-passed-the-senate)
19. **Immigration and Customs Enforcement (ICE)**:
- Provides $45 billion for detention facilities (100,000 beds) and $14 billion for deportation operations.[](https://www.theguardian.com/us-news/2025/may/22/what-is-trump-big-beautiful-bill)[](https://www.pbs.org/newshour/politics/heres-whats-in-the-big-bill-that-just-passed-the-senate)[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
- Funds hiring 10,000 new ICE officers with $10,000 signing bonuses.[](https://www.pbs.org/newshour/politics/heres-whats-in-the-big-bill-that-just-passed-the-senate)[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)
20. **Customs and Border Protection (CBP)**:
- Allocates $5 billion for CBP facility improvements and $4.1 billion to hire 3,000 Border Patrol agents and 5,000 customs officers.[](https://apnews.com/article/big-beautiful-bill-trump-tax-cuts-medicaid-00ce1ff8a7b7fea7a894d38398748c6b)[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)[](https://www.pbs.org/newshour/politics/heres-whats-in-the-big-bill-that-just-passed-the-senate)
- Total border security cost: ~$150 billion.[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
#### Health Care Changes
21. **Medicaid Reforms**:
- Introduces work requirements (80 hours/month) for able-bodied adults under 65, with exceptions for parents of children under 14 (Senate) or 7 (House).[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)[](https://www.pbs.org/newshour/show/whats-in-the-first-draft-of-the-gops-big-beautiful-bill-cutting-taxes-and-spending)[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)
- Increases co-pays and mandates frequent eligibility verifications.[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)[](https://www.pbs.org/newshour/show/whats-in-the-first-draft-of-the-gops-big-beautiful-bill-cutting-taxes-and-spending)
- Restricts state-levied fees on health care providers, impacting Medicaid funding in 41 states.[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
- Prohibits Medicaid funding for children’s gender-affirming care and nonprofits providing abortion services.[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)
- Projected savings: $700–$930 billion over 10 years.[](https://www.pbs.org/newshour/show/whats-in-the-first-draft-of-the-gops-big-beautiful-bill-cutting-taxes-and-spending)[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
- Estimated impact: 7.6–12 million Americans could lose coverage by 2034.[](https://en.wikipedia.org/wiki/One_Big_Beautiful_Bill_Act)[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
22. **Medicare Savings Programs (MSPs)**:
- Blocks regulations simplifying enrollment in MSPs, potentially increasing out-of-pocket costs for 1.3 million low-income Medicare enrollees (e.g., $8,340/year for a couple earning $21,000).[](https://www.americanprogress.org/article/10-egregious-things-you-may-not-know-about-the-one-big-beautiful-bill-act/)
#### Education and Workforce
23. **Pell Grant Reforms**:
- Tightens eligibility for Pell Grants and introduces Workforce Pell Grants for trade school students.[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)
24. **Student Loan Changes**:
- Ends Federal Direct subsidized loans for undergraduates and eliminates Department of Education’s authority to regulate based on gainful employment.[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)
25. **University Endowment Tax**:
- Increases taxes on private university endowments.[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)
#### Defense and National Security
26. **Defense Spending Increase**:
- Allocates $150 billion for:
- $25 billion for “Golden Dome” missile defense system.
- $29 billion for shipbuilding.
- $15 billion for nuclear deterrence.
- Investments in unmanned drones (kamikaze, aircraft, boats, underwater).[](https://www.bbc.com/news/articles/c0eqpz23l9jo)[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
#### Social Safety Net Programs
27. **Supplemental Nutrition Assistance Program (SNAP)**:
- Cuts $267 billion over 10 years.[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)
- States to cover 5% of benefit costs (from 0%) starting 2028 and 75% of administrative costs (from 50%).[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)
- Expands work requirements to age 64 (from 54) and applies to parents of children over 7 (from 18).[](https://www.bbc.com/news/articles/c0eqpz23l9jo)[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)
- States with error rates above 6% must contribute 5–15% of program costs.[](https://www.bbc.com/news/articles/c0eqpz23l9jo)
#### Other Provisions
28. **Judicial Restrictions**:
- Prohibits federal courts from enforcing contempt citations for temporary restraining orders or preliminary injunctions, potentially shielding the Trump administration from judicial accountability.[](https://campaignlegal.org/update/these-hidden-provisions-budget-bill-undermine-our-democracy)[](https://www.theguardian.com/us-news/2025/may/22/what-is-trump-big-beautiful-bill)
- Impacts existing court orders, threatening rule of law.[](https://campaignlegal.org/update/these-hidden-provisions-budget-bill-undermine-our-democracy)
29. **AI Regulation Ban**:
- Initially included a 10-year ban on state/local AI regulations, but removed after a 99-1 Senate vote following advocacy by groups like the Campaign Legal Center.[](https://campaignlegal.org/update/these-hidden-provisions-budget-bill-undermine-our-democracy)
30. **Clean Energy Subsidies**:
- Phases out tax credits for electric vehicles and clean energy (wind/solar) projects starting 60 days after enactment, with credits ending by 2028.[](https://www.theguardian.com/us-news/2025/may/22/what-is-trump-big-beautiful-bill)[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)
31. **Firearms Regulation**:
- Removes suppressors from the National Firearms Act, easing regulations on hearing protection devices.[](https://www.whitehouse.gov/articles/2025/05/what-they-are-saying-one-big-beautiful-bill-clears-house/)
32. **Farm and Rural Support**:
- Modernizes farm bill programs, updates reference prices, and extends tax provisions for small farmers.[](https://www.whitehouse.gov/articles/2025/05/what-they-are-saying-one-big-beautiful-bill-clears-house/)
- Funds rural health care technology, including AI, robotics, and cybersecurity for rural hospitals.[](https://www.congress.gov/bill/119th-congress/house-bill/1/text)
33. **Air Traffic Control Modernization**:
- Supports modernizing air traffic control systems.[](https://x.com/WhiteHouse/status/1938313585756696656)
34. **Debt Ceiling Increase**:
- Raises the U.S. debt ceiling by $4–$5 trillion to accommodate the bill’s costs.[](https://www.newsweek.com/donald-trump-spending-bill-chatgpt-2074549)[](https://www.investopedia.com/what-exactly-is-the-one-big-beautiful-bill-republican-gop-budget-update-11739348)
#### Fiscal Impact
- **Total Tax Cuts**: ~$4–$5.2 trillion over 10 years.[](https://x.com/PopBase/status/1925671663707816127)[](https://taxfoundation.org/blog/one-big-beautiful-bill-pros-cons/)[](https://www.bbc.com/news/articles/c5yg0kgg2njo)
- **Deficit Increase**: $2.4–$5.7 trillion by 2034, including $3.3–$4.1 trillion (Senate version) with interest, per CBO estimates.[](https://en.wikipedia.org/wiki/One_Big_Beautiful_Bill_Act)[](https://www.bbc.com/news/articles/c5yg0kgg2njo)[](https://www.crfb.org/blogs/breaking-down-one-big-beautiful-bill)
- **Savings**: ~$930 billion from Medicaid and $267 billion from SNAP cuts.[](https://www.pbs.org/newshour/politics/house-republicans-narrowly-passed-trumps-big-beautiful-bill-heres-what-in-it)[](https://www.nbcnews.com/politics/congress/trump-big-beautiful-bill-senate-tax-medicaid-cuts-rcna216024)
- **Economic Impact**: Estimated to increase GDP by 0.8–1.2% long-term but disproportionately benefits wealthier households (4% resource increase) while reducing resources for the poorest by 4% by 2033.[](https://taxfoundation.org/blog/one-big-beautiful-bill-pros-cons/)[](https://www.theguardian.com/us-news/2025/may/22/what-is-trump-big-beautiful-bill)[](https://taxfoundation.org/research/all/federal/big-beautiful-bill-house-gop-tax-plan/)
### Notes and Limitations
- The OBBBA’s complexity and rapid legislative process (e.g., 24-hour vote-a-rama in the Senate) mean some provisions may be less documented or were added last-minute, limiting full transparency.[](https://www.bbc.com/news/articles/c5yg0kgg2njo)[](https://www.axios.com/2025/07/02/big-beautiful-bill-gambling-food-stamps)
- Sources like the Congressional Budget Office (CBO), Tax Foundation, and news outlets (AP, PBS, BBC) provide detailed analyses, but not every line item is publicly itemized due to the bill’s 1,000+ pages.[](https://en.wikipedia.org/wiki/One_Big_Beautiful_Bill_Act)[](https://www.crfb.org/blogs/breaking-down-one-big-beautiful-bill)[](https://www.pbs.org/newshour/politics/heres-whats-in-the-big-bill-that-just-passed-the-senate)
- Some provisions (e.g., specific R&D credit expansions or rural health tech details) lack granular cost estimates in available data.[](https://www.congress.gov/bill/119th-congress/house-bill/1/text)[](https://www.bipc.com/one-big-beautiful-bill-simplified)
- X posts reflect public sentiment and highlight key provisions but are not authoritative for precise details.[](https://x.com/WhiteHouse/status/1938313585756696656)
- If you need a deeper dive into a specific section or provision, I can focus on that or search for additional details, though some minutiae may remain unavailable without the full bill text.
This list covers the major known provisions of the OBBBA as of July 4, 2025, based on available sources. The bill awaits President Trump’s signature, and any changes during signing or implementation could alter these details. For further specifics, you can review primary sources like Congress.gov or CBO analyses.[](https://www.congress.gov/bill/119th-congress/house-bill/1/text)[](https://www.crfb.org/blogs/breaking-down-one-big-beautiful-bill)
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