One Big Beautiful Bill Act

Following the 2024 United States elections, in which the Republican Party retained the House of Representatives and won the Senate, Republicans began negotiations on passing then-President-elect Donald Trump's domestic policies. In a meeting with Senate Republicans in December 2024, Senate majority leader John Thune outlined an approach involving initial legislation on border security, energy production, and the military while reserving tax policy.{{Cite web |url=https://www.wsj.com/politics/senate-republicans-aim-to-tackle-border-first-taxes-later-98026ef8 |title=Senate Republicans Aim to Tackle Border First, Taxes Later |date=December 3, 2024 |last=Rubin |first=Richard |work=The Wall Street Journal |access-date=February 25, 2025}} Trump, in contrast, advocated for a singular bill to resolve an impending lapse in tax cuts implemented in the Tax Cuts and Jobs Act in 2017, though the strategy faced risks from defecting members.{{Cite web |url=https://www.wsj.com/politics/policy/republicans-lean-toward-one-big-beautiful-bill-for-trump-agenda-11eb63bc |title=Republicans Lean Toward 'One Big, Beautiful Bill' for Trump Agenda |date=January 4, 2025 |last1=Rubin |first1=Richard |last2=Hughes |first2=Siobhan |work=The Wall Street Journal |access-date=February 25, 2025}} In January 2025, Republicans met in Fort Lesley J. McNair; at the meeting, speaker of the House Mike Johnson stated that Trump sought "one big, beautiful bill" for his policies.{{Cite web |url=https://www.politico.com/news/2025/01/04/johnson-trump-reconciliation-package-00196487 |title=Johnson tells House Republicans that Trump wants one 'big beautiful' reconciliation package |date=January 4, 2025 |last1=Diaz |first1=Danielle |last2=Hill |first2=Meredith |last3=Carney |first3=Jordain |work=Politico |access-date=February 25, 2025}}

To more easily pass the bill, Republicans chose to use the reconciliation process, which allows Republicans to avoid the 60-vote Senate filibuster. Republicans hold a 53-seat majority in the Senate. It requires the House and the Senate to pass identical instructions before passing the actual reconciliation bill.{{cite news |last1=Davis |first1=Jeff |title=The Rule That Broke the Senate |url=https://www.politico.com/magazine/story/2017/10/15/how-budget-reconciliation-broke-congress-215706 |access-date=March 29, 2019 |publisher=Politico |date=October 15, 2017}}

Initially, on February 21, 2025, the Senate approved S. Con. Res. 7 by 52–48. This was intended to be the first of two reconciliation instruction bills. The resolution allows for a future reconciliation bill containing $175 billion for immigration and border enforcement and increases the military budget by $150 billion. The resolution does not extend the 2017 Trump tax cuts. Senator Rand Paul of Kentucky was the only Republican to oppose the resolution.{{Cite news |last1=Kapur|last2=Wong|last3=Thorp V|last4=Santaliz|first1=Sahil|first2=Scott|first3=Frank|first4=Kate|date=February 20, 2025 |title=

Senate adopts $340 billion budget blueprint for Trump's agenda after marathon 'vote-a-rama'|url=https://www.nbcnews.com/politics/congress/senate-vote-a-rama-advance-budget-trump-agenda-rcna192893 |access-date=March 11, 2025 |work=NBC News|language=en}} Initially, the Senate intended to allow the House to pass reconciliation instructions first. However, at the time of the bill's passage, the House faced opposition to its one-bill approach from fiscal conservative members.{{Cite news |last1=Hubbard|first1=Kaia|date=February 5, 2025 |title=

Senate Republicans to move forward on Trump agenda as House stalls on budget reconciliation plan|url=https://www.cbsnews.com/news/senate-republicans-trump-agenda-budget-reconciliation-plan/ |access-date=February 5, 2025 |work=CBS News|language=en}}

On February 25, 2025, the House of Representatives approved H. Con. Res 14 by a 217–215 vote. The resolution would allow Republicans to pass a budget containing tax cuts while reducing federal spending. The resolution would also allow Congress to raise the debt limit by $4 trillion. The bill was briefly pulled due to opposition from fiscally conservative Republicans Thomas Massie of Kentucky, Tim Burchett of Tennessee, Warren Davidson of Ohio, and Victoria Spartz of Indiana. However, leadership convinced all but Massie to support the bill, and the vote happened as scheduled.{{Cite news |last1=Parkinson|first1=John|last2=Peller|first2=Lauren|date=February 25, 2025|title=House Republicans narrowly pass budget blueprint for Trump's agenda after last-minute drama |url=https://abcnews.go.com/Politics/budget-vote-jeopardy-johnson-plays-republican-whack-mole/story?id=119166111 |access-date=April 9, 2025 |work=ABC News|language=en}} Initially, some moderate Republicans also expressed opposition over the possibility that the resolution would necessitate cuts to Medicare and Medicaid. However, Massie was the only Republican to oppose the bill.{{Cite news |last=Grisales |first=Claudia |date=2025-02-25 |title=House Republicans pass budget resolution, clearing a key early test for Trump agenda |url=https://www.npr.org/2025/02/25/nx-s1-5308067/house-republicans-budget-vote-mike-johnson |access-date=2025-02-26 |work=NPR |language=en}}

In the early hours of April 5, 2025, the Senate approved an amended version of H. Con. Res 14 by a 51–48 vote. Unlike the House version, the Senate calls for $4 billion in spending cuts, significantly less than the $1.5 trillion in cuts passed by the House. The bill also calls for a $5 trillion raise in the debt limit, $1 trillion more than the House. The House and the Senate bills would extend Trump's 2017 tax cuts.{{Cite news |last=Grisales |first=Claudia |date=April 5, 2025 |title=Senate GOP passes budget plan, setting up a critical next phase for Trump agenda |url=https://www.npr.org/2025/04/05/g-s1-58281/senate-budget-resolution-reconciliation-trump |access-date=April 7, 2025 |work=NPR |language=en}} Senators Susan Collins (a moderate) of Maine, and fiscal conservative Rand Paul of Kentucky, both Republicans, joined all Democratic Senators in opposing the bill. After the vote, Reuters reported that non-partisan analysts believe that the legislation if enacted as currently written, would add $5.7 trillion to the national debt of the United States in the next ten years. Republicans argue that only $1.5 trillion will be added to the national debt because the extension of Trump's 2017 tax cuts, which expire at the year's end, should not be counted as new debt.{{Cite news |last1=Morgan|last2=Cowan|last3=Erickson|first1=David|first2=Richard|first3=Bo|date=April 5, 2025 |title=US Senate Republicans pass measure to move forward on Trump's tax cuts |url=https://www.reuters.com/world/us/us-senate-republicans-pass-measure-move-forward-trumps-tax-cuts-2025-04-05/ |access-date=April 7, 2025 |work=Reuters|language=en}}

The House had to pass the Senate's amended bill to continue the reconciliation process. House Republican leadership intended to vote on the bill on April 9. However, the vote was pulled due to opposition from 12 fiscal conservative Republicans.{{Cite news |last1=Tully-McManus|last2=Scholtes|first1=Katherine|first2=Jennifer|date=April 9, 2025 |title=House GOP cancels budget vote |url=https://www.politico.com/news/2025/04/09/house-gop-cancels-budget-vote-00283121 |access-date=April 9, 2025 |work=Politco|language=en}} The bill passed the following morning in a 216–214 vote after the Senate pledged also to seek at least $1.5 trillion in cuts. Fiscal conservative Republicans Thomas Massie and Victoria Spartz were the only members of their party to vote against the bill.{{Cite news |last1=Wong|last2=Tsirkin|last3=Stewart|last4=Thorp V|first1=Scott|first2=Julie|first3=Kyle|first4=Frank|date=April 10, 2025 |title=House adopts budget blueprint for Trump's agenda after GOP leaders sway holdouts |url=https://www.nbcnews.com/politics/congress/speaker-mike-johnson-gop-budget-vote-trump-agenda-rcna200578 |access-date=April 10, 2025 |work=NBC News|language=en}}

The full text of the bill was revealed by House Republicans on April 28, 2025, except for the tax portion, which was shown on May 12, 2025.

The defense portion of the bill will allocate an additional $150 billion in defense spending. Much of the funding will go to uncrewed drones, including kamikaze drones, uncrewed aircraft systems, drone boats, and underwater drones.{{Cite web|last=Harper|first=John|title=Reconciliation bill includes billions for new drone capabilities|url=https://defensescoop.com/2025/04/28/reconciliation-bill-includes-billions-for-new-drone-capabilities/|website=Defense Scope|date=April 28, 2025|access-date=May 18, 2025}}

The border security portion of the bill allocates $70 billion for border security, including $46.5 billion for barriers on the border, $5 billion for improvements to Customs and Border Protection (CBP) facilities, $4.1 billion to hire additional Border Patrol and CBP officers, $2.7 billion to improve border surveillance, $2 billion for CBP staff, and $1 billion for inspection technology,{{Cite web|last1=Figueroa|first1=Ariana|last2=Shutt|first2=Jennifer|title=U.S. House GOP starts reconciliation work with increase for border security|url=https://republicmonitor.com/stories/us-house-gop-starts-reconciliation-work-with-increase-for-border-security,121582|website=Republic Monitor|date=April 29, 2025|access-date=May 18, 2025}} creating the capacity to deport up to 1 million people each year.{{Cite news |last1=Morgan |first1=David |last2=Erickson |first2=Bo |last3=Sullivan |first3=Andy |last4=Sullivan |first4=Andy |date=2025-05-22 |title=US House narrowly passes Trump's sweeping tax-cut bill, sends on to Senate |url=https://www.reuters.com/world/us/us-house-republicans-set-pre-dawn-votes-get-trump-tax-bill-over-finish-line-2025-05-22/ |access-date=2025-05-23 |work=Reuters |language=en}}

The education portion of the bill increases eligibility requirements for Pell Grants, introduces Workforce Pell Grants targeted at trade school students, ends Federal Direct subsidized loans for undergraduate students, and eliminates the United States Secretary of Education's ability to regulate based on gainful employment.{{Cite web|last1=Baime|first1=David|title=Washington Watch: Mixed bag on House ed committee's reconciliation bill|url=https://www.ccdaily.com/2025/04/washington-watch-mixed-bag-on-house-ed-committees-reconciliation-bill/|website=Community College Daily|date=April 28, 2025|access-date=May 18, 2025}}

The healthcare portion of the bill adds work requirements for the first time to Medicaid, requires Medicaid recipients above the federal poverty line to pay more fees for coverage, adds new verification requirements, and increases the number of times states need to check the eligibility of their Medicaid expansion recipients, prohibits Medicaid to be used for gender-affirming care for adults and children (the Crenshaw Amendment),{{Cite web|last1=Garica|first1=Eric|title=Trump's 'One, big, beautiful bill' would ban care for transgender people on Medicaid and Obamacare|url=https://www.independent.co.uk/news/world/americas/us-politics/trump-medicaid-obamacare-transgender-care-b2755980.html|website=Independent|date=May 22, 2025|access-date=May 22, 2025}} prohibits Medicaid from funding nonprofits that provide abortion care, makes it harder for illegal immigrants to use Medicaid, and bans pharmacy benefit managers from using spread pricing.{{Cite web|last1=Pifer|first1=Rebecca|title=House committees advance reconciliation text with big impacts on healthcare|url=https://www.healthcaredive.com/news/house-reconciliation-bill-healthcare-provisions-medicaid-cuts/748196/|date=May 15, 2025|access-date=May 18, 2025|website=Healthcare Dive}} The non-partisan Congressional Budget Office (CBO) estimates that it will kick several million people off Medicaid.

The tax portion of the bill will increase the child tax credit to $2,500 through 2028 and $2,000 after that, add a new tax deduction for tips and overtime, raise the state and local tax deduction (SALT) cap to $30,000 from $10,000, create a "money accounts for growth and investment" (MAGA) savings account for parents which would give $1,000 per child, create a 5% tax on remittances, increase the United States debt ceiling by $4 trillion, raise taxes on endowments of private universities, and allow the United States Department of the Treasury to revoke tax-exempt status for nonprofits the department determines support terrorism.{{Cite web|last=Beggin|first=Riley|title=No tax on tips, child tax credit, and MAGA saving accounts: What's in the GOP tax bill|url=https://www.usatoday.com/story/news/politics/2025/05/12/trump-tax-bill/83584926007/|website=USA Today|date=May 12, 2025|access-date=May 18, 2025}} After the bill was revealed, Republican Representatives Elise Stefanik, Mike Lawler, Nick LaLota, and Andrew Garbarino of New York, Representative Young Kim of California, and Representative Tom Kean Jr. of New Jersey announced they would oppose the bill if the SALT cap weren't raised further.{{Cite web|last1=Kapur|first1=Sahil|last2=Zanona|first2=Melanie|title=Republican tensions escalate to a boiling point on 'SALT' tax fight in Trump's big bill|url=https://www.nbcnews.com/politics/congress/republican-tensions-escalate-boiling-point-salt-tax-fight-trumps-big-b-rcna206768|website=NBC News|date=May 14, 2025|access-date=May 18, 2025}}{{Cite web|title=Congressman Tom Kean Jr. Continues Effort to Restore Full SALT Deduction for New Jersey Taxpayers|url=https://www.tapinto.net/towns/north-hunterdon/sections/government/articles/congressman-tom-kean-jr-continues-effort-to-restore-full-salt-deduction-for-new-jersey-taxpayers|website=TAP Into|date=May 14, 2025|access-date=May 18, 2025}} On May 20, 2025, these Republican holdouts agreed with Speaker Johnson to increase the SALT cap to $40,000 for taxpayers below $500,000.{{Cite web|last1=Lee Hill|first1=Meredith|last2=Guggenheim|first2=Benjamin|title=Blue-state Republicans, GOP leaders land tentative deal for $40,000 SALT deduction|url=https://www.politico.com/live-updates/2025/05/20/congress/blue-state-republicans-gop-leaders-land-tentative-deal-for-40-000-salt-deduction-00361495|website=Politico|date=May 20, 2025|access-date=May 22, 2025}} The nonpartisan Committee for a Responsible Federal Budget estimates the increase in the SALT cap will overwhelmingly benefit the wealthiest households. The bill will extend corporate and individual tax cuts passed in 2017 during Trump's first term in office and cancel many green-energy incentives passed by Democratic former President Joe Biden.

The welfare portion of the bill saw Supplemental Nutrition Assistance Program (SNAP) cuts, which put 5% of the benefit costs and 75% of the administration costs onto the states. It comes with an increased cost to the state for benefits if the error rate crosses 6%, which slides between 15% and 25%.{{Cite web |title=SNAP changes proposed in GOP's 'big, beautiful bill.' Here's what to know |url=https://thehill.com/homenews/nexstar_media_wire/5311920-snap-changes-proposed-in-gops-big-beautiful-bill-heres-what-to-know/}}

Before the bill was passed, it contained a provision which prevents federal courts from using appropriated funds to enforce findings of contempt of court for non-compliance with any court injunctions or court-issued temporary restraining orders, if no bond is posted by plaintiffs.{{cite news |last1=Weiss |first1=Debra |title=Proposal to limit courts' contempt power, part of spending bill, is 'terrible idea,' Chemerinsky says |url=https://www.abajournal.com/news/article/proposal-to-limit-courts-contempt-power-part-of-spending-bill-is-terrible-idea-chemerinsky-says |access-date=May 23, 2025 |work=ABA Journal |date=May 21, 2025}}

The bill includes a 10-year moratorium on state-level enforcement of any law or regulation regulating artificial intelligence (AI).{{Cite web |last=Maiberg |first=Emanuel |date=2025-05-12 |title=Republicans Try to Cram Ban on AI Regulation Into Budget Reconciliation Bill |url=https://www.404media.co/republicans-try-to-cram-ban-on-ai-regulation-into-budget-reconciliation-bill/ |archive-url=https://archive.is/4hl7f |archive-date=14 May 2025 |website=404 Media |language=en}}{{Cite news |last=Vigliarolo |first=Brandon |date=20 May 2025 |title=Trump's budget bill would kill state-level AI regulations |url=https://www.theregister.com/2025/05/20/trump_bill_regulation_free_ai/ |archive-url=http://web.archive.org/web/20250523133256/https://www.theregister.com/2025/05/20/trump_bill_regulation_free_ai/ |archive-date=2025-05-23 |work=The Register |language=en}}{{Cite web |last=Duffy |first=Clare |date=2025-05-19 |title=House Republicans want to stop states from regulating AI. More than 100 organizations are pushing back |url=https://www.cnn.com/2025/05/19/tech/house-spending-bill-ai-provision-organizations-raise-alarm |website=CNN |language=en}}

On May 16, 2025, the House Budget Committee voted against the bill in a 16–21 vote. Four fiscal conservative Republicans (Chip Roy of Texas, Ralph Norman of South Carolina, Andrew Clyde of Georgia, and Josh Brecheen of Oklahoma) voted against the bill with all Democrats. Republican Lloyd Smucker of Pennsylvania changed his vote from yes to no to bring a motion to reconsider to vote again on the bill later.{{Cite web|last1=Wong|first1=Scott|last2=Zanona|first2=Melanie|last3=Kapur|first3=Sahil|last4=Asghar|first4=Syedah|title=Conservatives block Trump agenda bill from advancing in major setback for GOP leaders|url=https://www.nbcnews.com/politics/congress/house-budget-committee-rejects-trump-agenda-bill-major-setback-gop-lea-rcna207239|website=NBC News|date=May 16, 2025|access-date=May 18, 2025}} However, on May 18, 2025, the Budget Committee voted to advance the bill in a 17–16 vote. Roy, Norman, Clyde, and Brecheen changed their votes to present after House Republican leadership agreed to make Medicaid work requirements, previously scheduled to begin in 2029, kick in sooner and decrease future subsidies for clean energy. Despite this, the four Republicans said they would not support the bill's final passage unless more changes were made.{{Cite web|last1=Wong|first1=Scott|last2=Stewart|first2=Kyle|last3=Kapur|first3=Sahil|last4=Asghar|first4=Syedah|title=Key House committee advances Trump agenda bill after appeasing conservatives|url=https://www.nbcnews.com/politics/congress/key-house-committee-advances-trump-agenda-bill-conservatives-rcna2075559|website=NBC News|date=May 18, 2025|access-date=May 18, 2025}}

Late on May 21, 2025, after negotiations between Speaker Johnson, President Trump, and members of the Freedom Caucus, Republicans modified the bill to ensure passage on the floor. The bill will no longer include a $200 tax on the manufacture of gun silencers, no longer allow for the sale of public lands in Nevada and Utah, cut a proposed tax on overseas remittances from 5 percent to 3.5 percent, stop payments to Affordable Care Act plans that pay for abortions outside of cases involving rape, incest, or danger to the life of a mother, increase the rollback of renewable energy incentives, and move up Medicaid work requirements to start at the end of 2026 instead of the beginning of 2029.{{Cite web|last1=Scholtes|first1=Jennifer|last2=MCCarthy|first2=Mia|last3=Ben|first3=Leonard|title=House Republicans tee up floor action on Trump's megabill|url=https://www.politico.com/live-updates/2025/05/21/congress/house-republicans-tweak-trumps-megabill-tee-up-passage-vote-00360765|website=Politico|date=May 21, 2025|access-date=May 22, 2025}}{{Cite web|last1=Tully-McManus|first1=Katherine|last2=Wu|first2=Nicholas|last3=Ben|first3=Leonard|title=Inside the last-minute changes to the GOP megabill|url=https://www.politico.com/live-updates/2025/05/21/congress/trump-megabill-last-minute-changes-00364603|website=Politico|date=May 21, 2025|access-date=May 22, 2025}} That same day, 75 year old Democratic Representative Gerry Connolly died after being diagnosed with esophageal cancer a month earlier.{{cite web |title=Democratic Rep. Gerry Connolly dies at 75 after battle with cancer |url=https://amp.cnn.com/cnn/2025/05/21/politics/representative-connolly-dies |publisher=CNN |access-date=23 May 2025}}

On the morning of May 22, 2025, the United States House of Representatives voted 215–214–1, primarily along party lines, to pass the bill.{{Cite web |name-list-style=and |first2=Sarah |last2=Ferris |last5=Rimmer |first1=Haley |last1=Talbot |first3=Clare |last3=Foran |first4=Veronica |last4=Stracqualursi |first5=Morgan |first6=Manu |last6=Raju |first7=Lauren |last7=Fox |first8=Tami |last8=Luhby |date=2025-05-22 |title=House passes Trump's sweeping domestic policy bill after GOP leaders win over key holdouts |url=https://edition.cnn.com/2025/05/22/politics/house-vote-trump-agenda-bill |access-date=2025-05-22 |website=CNN |language=en}} Fiscal conservative Republicans Thomas Massie and Warren Davidson broke from their party to vote against the bill, while Freedom Caucus Chair Andy Harris of Maryland voted present.{{Cite web|last1=Jansen|first1=Bart|title=The 5 House Republicans who didn't vote for Trump's sweeping tax bill|url=https://www.usatoday.com/story/news/politics/2025/05/22/house-republicans-did-not-vote-for-trump-tax-bill/83786928007/|access-date=May 22, 2025|website=USA Today}}

According to the CBO, it will add $3.8 trillion to the federal government's $36.2 trillion debt over the next 10 years.

Critics of the bill note that it is the largest upward transfer of wealth from the poor to the rich in human history and have nicknamed it "The Reverse Robin Hood Bill".

• Bush tax cuts
• Tax Cuts and Jobs Act
• Tax reform

{{Reflist}}

Category:Second presidency of Donald Trump

Category:United States federal reconciliation legislation

Category:Proposed legislation of the 119th United States Congress