HR 1 · Signed into Law · 07-04-25
One Big Beautiful Bill Act
What does the One Big Beautiful Bill Act do?
HR 1 is a House bill sponsored by Rep. Jodey C. Arrington (R-TX-19). This is a 2025 budget reconciliation law that makes the 2017 individual tax cuts permanent, adds new temporary deductions for tips, overtime, car-loan interest, and seniors, and restricts Medicaid and SNAP. It also appropriates tens of billions for border enforcement and defense, expands energy leasing, and raises the federal debt limit by $5 trillion.
Did HR 1 pass? Where it stands
As of August 30, 2026, HR 1 has been signed into law.
Status: Signed into Law
Latest vote: House Passed 218–214 on July 3, 2025
Outlook: Enacted
Key provisions
- Permanent Individual Tax Changes
- Makes the 2017 individual tax rates and standard deduction permanent
- Raises the child tax credit to $2,200 per child
- Raises the state and local tax (SALT) deduction cap to $40,000 through 2029
- New Temporary Deductions
- No tax on up to $25,000 of tips through 2028
- No tax on up to $12,500 of overtime ($25,000 joint) through 2028
- New $6,000 senior deduction and a car-loan interest deduction, both through 2028
- Medicaid and SNAP Restrictions
- Requires states to impose Medicaid community-engagement (work) requirements
- Expands SNAP work requirements and shifts benefit costs to states
- Restricts Medicaid and SNAP eligibility for certain noncitizens
- Border and Immigration Enforcement
- $46.55B for border wall and infrastructure
- $45B for immigration detention capacity
- New immigration application, asylum, and parole fees
- Energy, Defense, and Debt Limit
- Expands onshore, offshore, Alaska, and coal leasing and repeals clean-energy provisions
- Adds Department of Defense resources for shipbuilding, munitions, and missile defense
- Raises the federal debt limit by $5 trillion
Last updated July 24, 2026