Comparing the Senate and House OBBBAs
The Senate has passed its version of the Fiscal Year (FY) 2025 reconciliation bill – the One Big Beautiful Bill Act (OBBBA). The table below is a comprehensive tally of each provision included in the Senate bill, along with a deficit impact estimate and the deficit impact estimate of the equivalent provision in the House bill. This table will be updated if the bill changes and/or new scores become available.
| Provision | Deficit Increase (-) / Decrease (FY2025-FY2034) |
||
|---|---|---|---|
| Senate | House Equivalent | Difference | |
| Finance | |||
| Extend & Expand Rate Cuts | -$2,193 billion | -$2,177 billion | -$16 billion |
| Extend & Expand Standard Deduction Hike | -$1,425 billion | -$1,308 billion | -$117 billion |
| Repeal Personal and Dependent Exemption | $1,900 billion | $1,870 billion | +$30 billion |
| Extend & Expand Child Tax Credit Increase | -$817 billion | -$797 billion | -$20 billion |
| Extend & Expand 199A Pass-Through Deduction | -$737 billion | -$820 billion | +$83 billion |
| Extend Standard Deduction and Itemized Deduction Reforms (modifications below) | -$289 billion | -$327 billion | +$38 billion |
| Increase SALT Cap and Other Deduction Changes | -$145 billion | -$280 billion | +$135 billion |
| Revert Some AMT Parameters to 2018 Levels | $12 billion | $110 billion | -$98 billion |
| Limit Value of Itemized Deductions to 35% Rate | $34 billion | $41 billion | -$7 billion |
| Limit Deductibility of Business Losses | $18 billion | $26 billion | -$8 billion |
| Extend & Expand Estate Tax Cut | -$212 billion | -$212 billion | $0 |
| Subtotal, Extend & Expand TCJA Individual Provisions | -$3,852 billion | -$3,874 billion | +$22 billion |
| Revive 100% Bonus Depreciation for equipment (through 2029 in House) | -$363 billion | -$37 billion | -$326 billion |
| Revive Domestic R&E Expensing (through 2029 in House) | -$141 billion | -$23 billion | -$118 billion |
| Revive Looser Interest Limit (through 2029 in House) | -$61 billion | -$40 billion | -$21 billion |
| Extend and Modify International Tax Rates and Rules | -$167 billion | -$165 billion | -$2 billion |
| Extend & Expand Opportunity Zones through 2033 | -$41 billion | -$5 billion | -$36 billion |
| Subtotal, Revive TCJA Business Provisions | -$772 billion | -$270 billion | -$502 billion |
| Cut Taxes on Tips through 2028 | -$32 billion | -$40 billion | +$8 billion |
| Cut Taxes on Overtime through 2028 | -$90 billion | -$124 billion | +$34 billion |
| Increase Senior Standard Deduction through 2028 | -$93 billion | -$66 billion | -$27 billion |
| Establish Deduction for Car Loan Interest through 2028 | -$31 billion | -$58 billion | +$27 billion |
| Establish "Trump Accounts" and Contribute through 2028 | -$15 billion | -$17 billion | +$2 billion |
| Offer Non-Itemizer Charitable Deduction (through 2028 in House) | -$74 billion | -$7 billion | -$67 billion |
| Create Scholarship Tax Credit | -$26 billion | -$20 billion | -$6 billion |
| Health Savings Account Expansions | -$11 billion | -$44 billion | +$33 billion |
| Expansions of Credits for Adoption, Child Care, and Dependent Care | -$18 billion | -$3 billion | -$15 billion |
| Exclusion for Employer Payments of Student Loans | -$11 billion | -$11 billion | $0 |
| Other Individual Tax Cuts | -$18 billion | -$6 billion | -$12 billion |
| Subtotal, New Individual Tax Cuts | -$417 billion | -$396 billion | -$21 billion |
| Allow Expensing of Factories through 2028 | -$141 billion | -$148 billion | +$7 billion |
| Extend and Reform Clean Fuel Tax Credit | -$26 billion | -$45 billion | +$19 billion |
| Restrictions on Carbon Dioxide Sequestration Credit | -$14 billion | $18 billion | -$32 billion |
| Enhanced Low-Income Housing Credit and New Markets Tax Credit | -$21 billion | -$14 billion | -$7 billion |
| Expansion of Qualified Small Business Stock Gain Exclusion | -$17 billion | N/A | -$17 billion |
| Enhanced Advanced Manufacturing Investment Credit | -$15 billion | N/A | -$15 billion |
| Other Business and Related Tax Cuts | -$51 billion | -$60 billion | +$9 billion |
| Subtotal, New Business Tax Cuts | -$285 billion | -$249 billion | -$36 billion |
| Repeal EV Tax Credits | $192 billion | $191 billion | +$1 billion |
| Phase Out Energy Investment, Production, and Manufacturing Credits | $246 billion | $249 billion | -$3 billion |
| Repeal or Reform other IRA Credits | $104 billion | $113 billion | -$9 billion |
| Subtotal, Repeal and Reform IRA Credits | $543 billion | $553 billion | -$10 billion |
| Impose Floor on Charitable Deduction | $80 billion | $17 billion | +$63 billion |
| Foreign Corporate Retaliation Tax | N/A | $116 billion | -$116 billion |
| Modifications to De Minimis Entry Privilege | $39 billion | $39 billion | $0 |
| Expand Executive Compensation Deduction Limit | $20 billion | $20 billion | $0 |
| EITC Reforms | N/A | $15 billion | -$15 billion |
| Increase College Endowment Tax | $1 billion | $23 billion | -$22 billion |
| Impose Remittance Excise Tax | $10 billion | $26 billion | -$16 billion |
| Increase in Private Foundation Investment Income Tax | N/A | $16 billion | -$16 billion |
| Limitation on Amortization of Certain Sports Franchises | N/A | $1 billion | -$1 billion |
| Other Revenue Provisions | $15 billion | $15 billion | $0 |
| Subtotal, Other Revenue Increases and Tax Credit Reductions | $164 billion | $288 billion | -$124 billion |
| Require States to Establish Medicaid Work Requirements | $317 billion | $336 billion | -$19 billion |
| Change Eligibility and Enrollment Rules^ | $145 billion | $163 billion | -$18 billion |
| ACA Savings | $226 billion | $241 billion | -$15 billion |
| Freeze New or Increased Provider Taxes | $183 billion | $87 billion | +$96 billion |
| Revise the Payment Limit for Certain State Directed Payments | $149 billion | $72 billion | +$77 billion |
| Increase Frequency of Medicaid Eligibility Redeterminations | $58 billion | $60 billion | -$2 billion |
| Require Uniform Tax for Medicaid Provider Taxes | $34 billion | $34 billion | $0 |
| Expansion State FMAP Changes | $28 billion | $24 billion | +$4 billion |
| Repeal and Freeze Nursing Home Staffing Standards Rule^ | $20 billion | $23 billion | -$3 billion |
| Reducing Duplicate Enrollment in the Medicaid and CHIP Programs | $17 billion | $17 billion | $0 |
| Sunsetting Increased FMAP Incentive | $13 billion | $14 billion | -$1 billion |
| Modify Cost-Sharing Requirements in Medicaid Program | $7 billion | $8 billion | -$1 billion |
| Other Health Related Offsets | $27 billion | $21 billion | +$6 billion |
| Rural Health Transformation Program | -$47 billion | N/A | -$47 billion |
| Expand Drug Price Negotiation to Include Orphan Drugs | -$5 billion | -$9 billion | +$4 billion |
| Modify Update to Conversion Factor Under the PFS | -$2 billion | -$5 billion | +$3 billion |
| Other Health Related Spending and Tax Breaks | -$13 billion | -$1 billion | -$12 billion |
| Interactions | -$83 billion | -$78 billion | -$5 billion |
| Subtotal, Health Care Provisions | $1,074 billion | $1,007 billion | +$67 billion |
| Subtotal: Finance | -$3,545 billion | -$2,941 billion | -$604 billion |
| Armed Services | |||
| Air Superiority and Missile Defense | -$31 billion | -$30 billion | -$1 billion |
| Shipbuilding | -$28 billion | -$32 billion | +$4 billion |
| Munitions and Supply Chain | -$24 billion | -$19 billion | -$5 billion |
| Scaling Development and Production of Low-Cost Weapons Systems | -$15 billion | -$13 billion | -$2 billion |
| Enhance Military Readiness | -$15 billion | -$11 billion | -$4 billion |
| Nuclear Deterrence | -$14 billion | -$13 billion | -$1 billion |
| Deterrence and Readiness in the Pacific Theater | -$12 billion | -$11 billion | -$1 billion |
| Military Personnel | -$8 billion | -$8 billion | $0 |
| Border Security and Narcotics | -$1 billion | -$5 billion | +$4 billion |
| Military Intelligence, Cyber Security, and Oversight | <-$1 billion | -$2 billion | <+$2 billion |
| Subtotal: Armed Services | -$150 billion | -$144 billion | -$6 billion |
| Homeland Security and Government Affairs | |||
| Election for At-Will Employment and Lower Federal Employee Retirement System (FERS) Contributions for New Federal Employees | N/A | $4 billion | -$4 billion |
| Tighten Eligibility for Family Members in the Federal Employee Health Benefit System and Other Government Affairs Related Savings | $2 billion | $1 billion | +$1 billion |
| Eliminate FERS Annuity Supplement for Certain Employees | N/A | $7 billion | -$7 billion |
| Expand Immigration and Customs Enforcement (ICE) Detention Capacity | -$45 billion | -$45 billion | $0 |
| Border Wall Construction and Border Security Facilities Enhancements | -$50 billion | -$50 billion | $0 |
| Customs and Border Protection (CBP) Personnel and Vehicles | -$7 billion | -$8 billion | +$1 billion |
| CBP Technology and Other Border Security Enhancements | -$6 billion | -$6 billion | $0 |
| Other Spending, Homeland Security Grants, and Reimbursements to State and Local Jurisdictions | -$11 billion | -$1 billion | -$10 billion |
| State Border Security Reimbursement | -10 billion | -$12 billion | +$2 billion |
| Security, Planning, and Other Costs Related to the 2026 FIFA World Cup and 2028 Olympics | -2 billion | -$2 billion | $0 |
| Subtotal: Homeland Security and Government Affairs | -$129 billion | -$112 billion | -$17 billion |
| Judiciary | |||
| Visa Integrity Fee | $27 billion | $29 billion | -$2 billion |
| Form I-94 Fee | $10 billion | $11 billion | -$1 billion |
| Electronic System for Travel Authorization fee | $3 billion | N/A | +$3 billion |
| Fee Relating to Termination, Renewal, and Extension of Employment Authorization for Asylum Applicants | $1 billion | $14 billion | -$13 billion |
| Fee Relating to Renewal and Extension of Employment Authorization for Aliens Granted Temporary Protected Status | $1 billion | $4 billion | -$3 billion |
| Diversity Immigrant Visa Fees | N/A | $6 billion | -$6 billion |
| Other Immigration Fees | $3 billion | $9 billion | -$6 billion |
| Immigration and Border Security Related Funding | -$45 billion | -$36 billion | -$9 billion |
| Radiation Exposure Compensation Act Expansion | -$8 billion | N/A | -$8 billion |
| Subtotal: Judiciary | -$9 billion | $37 billion | -$46 billion |
| Health, Education, Labor, and Pensions | |||
| Simplify and Reform Loan Repayment | $269 billion | $295 billion | -$26 billion |
| Limit Borrowing for Graduate Students and by Enrollment Intensity | $44 billion | $50 billion | -$6 billion |
| Prevent Presidents from Unilaterally Enacting Debt Cancellation | N/A | $32 billion | -$32 billion |
| Repeal Loan Discharge Authority | $17 billion | $16 billion | +$1 billion |
| Create New Accountability Rules and Exempt Certain Assets from Aid Eligibility Calculation | $1 billion | $6 billion | -$5 billion |
| Fund Pell Shortfall and Create Workforce Pell | -$11 billion | -$11 billion | $0 |
| Funding for Sponsor Vetting for Unaccompanied Alien Children and Garden of Heroes | <-$1 billion | N/A | <-$1 billion |
| Interactions | -$42 billion | -$41 billion | -$1 billion |
| Fund Appropriations for ACA Cost Sharing Reductions | N/A | $34 billion | -$34 billion |
| Eliminate In-School Interest Forgiveness | N/A | $20 billion | -$20 billion |
| Modify Pell Eligibility | <$1 billion | $8 billion | <-$8 billion |
| Restrict Parent Borrowing and Increase Undergraduate Limits | N/A | -$19 billion | +$19 billion |
| Repeal For-Profit Accountability Rules | N/A | -$7 billion | +$7 billion |
| Subtotal: Health, Education, Labor, and Pensions | $278 billion | $383 billion | -$105 billion |
| Agriculture, Nutrition, and Forestry | |||
| Strengthen SNAP Work Requirements | $69 billion | $92 billion | -$23 billion |
| Establish SNAP Matching Funds Requirement for States^ | $34 billion | $128 billion | -$94 billion |
| Limit Executive Power to Increase Agricultural Subsidies | $37 billion | $37 billion | $0 |
| Reduce Federal Share of Administrative Costs for SNAP Program | $25 billion | $27 billion | -$2 billion |
| Exclude Internet Expenses from SNAP Benefit Calculations | $11 billion | $11 billion | $0 |
| Link Eligibility for SNAP Benefits on Receipt of Other Federal Benefits | $6 billion | $7 billion | -$1 billion |
| Restrict SNAP Eligibility for Undocumented Individuals | $2 billion | $4 billion | -$2 billion |
| Other Savings Provisions | $7 billion | $13 billion | -$6 billion |
| Increase Farm Subsidies and Other Agricultural Safety Net Programs | -$65 billion | -$52 billion | -$13 billion |
| Fund Agricultural Trade Promotion | -$2 billion | -$2 billion | $0 |
| Other Spending Provisions | -$4 billion | -$4 billion | $0 |
| Interactions | -$5 billion | -$24 billion | +$19 billion |
| Subtotal: Agriculture, Nutrition, and Forestry | $114 billion | $237 billion | -$123 billion |
| Commerce, Science, and Transportation | |||
| Spectrum Auctions | $85 billion | $88 billion | -$3 billion |
| Highway Trust Fund Fees for Electric Vehicles | N/A | $39 billion | -$39 billion |
| Rescissions and Other Offsetting Provisions | $4 billion | $1 billion | +$3 billion |
| Coast Guard Mission Readiness | -$23 billion | -$20 billion | -$3 billion |
| Air Traffic Control Improvements | -$12 billion | -$12 billion | $0 |
| Space Exploration, Other Spending Increases and Revenue Reductions | -$11 billion | N/A | -$11 billion |
| Subtotal: Commerce, Science, and Transportation | $44 billion | $96 billion | -$52 billion |
| Energy and Natural Resources | |||
| Onshore Oil and Gas Leasing | $11 billion | $13 billion | -$2 billion |
| Offshore Oil and Gas Leasing | $4 billion | $6 billion | -$2 billion |
| Alaskan Oil and Gas Leasing | $1 billion | $1 billion | $0 |
| Funding Repeals and Rescissions | $7 billion | $7 billion | $0 |
| Land Sales and Timber Sales | $6 billion | N/A | +$6 billion |
| Environmental Review Fees, Coal Mining Royalties, and Other Spending Cuts | <$1 billion | $2 billion | <-$2 billion |
| Strategic Petroleum Reserve | -$1 billion | -$2 billion | +$1 billion |
| Funding for Water Storage and Conveyance, as well as America's 250th Anniversary | -$1 billion | -$3 billion | +$2 billion |
| Other Spending Provisions | -$1 billion | -$2 billion | +$1 billion |
| Subtotal: Energy and Natural Resources | $27 billion | $22 billion | +$5 billion |
| Environment and Public Works | |||
| Repeal Biden Administration "Tailpipe" Vehicle Emissions Rule and CAFE Standards | N/A | $8 billion | -$8 billion |
| Rescission of Neighborhood Access and Equity Grant Program | $2 billion | $2 billion | $0 |
| Rescission of Low-Carbon Transportation Materials Grants | $1 billion | $1 billion | $0 |
| Other Rescissions | $2 billion | $2 billion | $0 |
| Rescission of Funding for Methane Emissions and Waste Reduction Incentive Program | -$1 billion | -$1 billion | $0 |
| Kennedy Center Funding | <-$1 billion | <-$1 billion | $0 |
| Subtotal: Environment and Public Works | $3 billion | $12 billion | -$9 billion |
| Banking, Housing, and Urban Affairs | |||
| Cap CFPB Authority to Draw Funds from Federal Reserve | $2 billion | $4 billion | -$2 billion |
| Other Savings Provisions | $1 billion | $1 billion | $0 |
| Defense Production Act Fund | -$1 billion | N/A | -$1 billion |
| Subtotal: Banking, Housing, and Urban Affairs | $2 billion | $5 billion | -$3 billion |
| Additional Interactions and Other Changes | -$3 billion | -$11 billion | +$8 billion |
| PRIMARY DEFICIT IMPACT | -$3,366 billion | -$2,416 billion | -$950 billion |
| Interest | -$713 billion | -$551 billion | -$162 billion |
| TOTAL DEBT IMPACT WITH INTEREST | -$4.1 trillion | -$3.0 trillion | -$1.1 trillion |
| TOTAL DEBT IMPACT WITH INTEREST IF PERMANENT | -$5.5 trillion | -$5.0 trillion | -$0.5 trillion |
Totals may not sum due to rounding
* Figure includes the $3,761 billion current policy baseline adjustment, reflecting the hidden cost of extending TCJA
^ Rough CRFB estimates based on Senate "wraparound" amendment
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