Sec. 70104. Extension and enhancement of increased child tax credit
One Big Beautiful Bill Act | OBBBA
TITLE VII—FINANCE
Subtitle A—Tax
CHAPTER 1—PROVIDING PERMANENT TAX RELIEF
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We published an initial impact assessment for Sec. 10201. Rescission of amounts for forestry
Please have a look and let us know how it can improved.
Edited url
https://forum.repealobbba.org/t/sec-10201-rescission-of-amounts-for-forestry-impact/757

Section 10201: Rescission of Amounts for Forestry Comprehensive Legislative, Operational, and Socioeconomic Policy Brief Executive Summary Section 10201, titled “Rescission of Amounts for Forestry,” is a key provision under Title I (Committee on Agriculture, Nutrition, and Forestry), Subtitle B of the One Big Beautiful Bill Act (OBBBA) of 2025. This section mandates the immediate rescission of all unobligated balances from multiple major forestry and climate-resilience programs originally funded...
Updated Impact : Please have a look and let us know how it can improved.
https://forum.repealobbba.org/t/sec-10108-alien-snap-eligibility-impact/756

Legislative and Policy Analysis Section 10108: Alien SNAP Eligibility under the OBBBA of 2025 Executive Summary Section 10108 of the One Big Beautiful Bill Act (OBBBA) of 2025 fundamentally restricts eligibility for the Supplemental Nutrition Assistance Program (SNAP) for noncitizens residing in the United States. By amending Section 6(f) of the Food and Nutrition Act of 2008 (FNA), this provision narrows the categories of lawfully present immigrants who qualify for federal food assistance. Mos...
Updated Impact : Please have a look and let us know how it can improved.

Policy Brief: Section 10107 of the One Big Beautiful Bill Act (OBBBA) of 2025 Subject: National Education and Obesity Prevention Grant Program (SNAP-Ed) Repeal and Defunding 1. Executive Summary Section 10107 of the One Big Beautiful Bill Act (OBBBA) of 2025 permanently terminates federal funding for the National Education and Obesity Prevention Grant Program—commonly known as SNAP-Ed (codified at 7 U.S.C. § 2036a)—effective at the end of Fiscal Year (FY) 2025. Prior to this legislation, SNAP-E...

Analysis of Sec. 10106: Administrative Cost-Sharing (OBBBA) Sec. 10106 of the One Big Beautiful Bill Act (OBBBA), enacted as Public Law 119-21 on July 4, 2025, amends Section 16(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 2025(a)). This section shifts a significant portion of the cost of administering the Supplemental Nutrition Assistance Program (SNAP) from the federal government to state governments. Below is an in-depth breakdown of what this section does, how it alters day-to-day gov...

Legislative & Policy Analysis: Section 10105 of the OBBBA of 2025 Title I, Subtitle A: Nutrition — Matching Funds Requirements Executive Summary Section 10105 of the One Big Beautiful Bill Act (OBBBA) of 2025 represents one of the most significant structural shifts in the history of the Supplemental Nutrition Assistance Program (SNAP). By amending Section 4(a) of the Food and Nutrition Act of 2008 (7 U.S.C. § 2013(a)), this provision eliminates the historic arrangement wherein the federal govern...
Impact
Sec. 70104. Extension and enhancement of increased child tax credit | Impact

Legislative & Policy Analysis Section 70104: Extension and Enhancement of Increased Child Tax Credit Act: One Big Beautiful Bill Act (OBBBA) of 2025 Code Section Amended: Internal Revenue Code (IRC) § 24 (26 U.S.C. § 24) 1. Executive Summary Section 70104 of the One Big Beautiful Bill Act (OBBBA) of 2025 establishes permanent rules for the federal Child Tax Credit (CTC). It fundamentally alters the individual tax code by preventing the scheduled December 31, 2025, sunset of the Tax Cuts and Jo...
Law as Amended
Sec. 70104. Extension and enhancement of increased child tax credit | Law as Amended

§24. Child tax credit (a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying child of the taxpayer for which the taxpayer is allowed a deduction under section 151 an amount equal to $1,000. (b) Limitations (1) Limitation based on adjusted gross income The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which ...
Enrolled Bill Text
Sec. 70104. Extension and enhancement of increased child tax credit | Enrolled Bill Text

(a) Extension and increase of expanded child tax credit.—Section 24(h) is amended— (1) in paragraph (1), by striking “, and before January 1, 2026”, (2) in paragraph (2), by striking “$2,000” and inserting “$2,200”, and (3) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”. (b) Social security number required.—Section 24(h)(7) is amended to read as follows: “(7) SOCIAL SECURITY NUMBER REQUIRED.— “(A) IN GENERAL.—No credit shall be allowed under this sectio...
Sec. 70104. Extension and enhancement of increased child tax credit
One Big Beautiful Bill Act | OBBBA
TITLE VII—FINANCE
Subtitle A—Tax
CHAPTER 1—PROVIDING PERMANENT TAX RELIEF
Impact
Sec. 70103. Termination of deduction for personal exemptions other than temporary senior deduction | Impact

Policy Brief: Section 70103 — Personal Exemptions and Temporary Senior Deduction Act: One Big Beautiful Bill Act (OBBBA) of 2025 Subject: Permanent Elimination of Personal Exemptions & Implementation of the Temporary Senior Deduction Statutory Reference: Amending Internal Revenue Code (IRC) § 151(d)(5) and establishing temporary provisions for taxable years beginning after December 31, 2024, and before January 1, 2029. 1. Executive Summary Section 70103 of the One Big Beautiful Bill Act (OBBB...