Child Tax Credit (CTC) Expansion:
House Version: Temporarily increases the CTC to $2,500 per child through 2028, then reverts to $2,000, adjusted for inflation.
Senate Version: Permanently increases the CTC to $2,200 per child, adjusted for inflation after 2025.
No Tax on Tips and Overtime Deductions:
House Version: Allows unlimited deductions for tip wages and overtime pay for individuals earning $160,000 or less annually, with no phase-out for higher incomes.
Senate Version: Caps tip deductions at $25,000 and overtime deductions at $12,500 (or $25,000 for joint filers) through 2028, with phase-outs starting at $150,000 for individuals or $300,000 for couples ($100 reduction per $1,000 over threshold).
Senior Tax Deduction:
House Version: Temporarily increases the standard deduction for individuals 65 and over by $4,000, phasing out at $75,000 for individuals or $150,000 for joint filers, through 2028.
Senate Version: Increases the senior deduction to $6,000 for individuals 65 and over, also phasing out at $75,000 for individuals or $150,000 for joint filers, through 2028.
State and Local Tax (SALT) Deduction Cap:
House Version: Raises the SALT deduction cap from $10,000 to $40,000 for married couples with incomes up to $500,000 through 2030 and limits workarounds to bypass the cap.
Senate Version: Matches the $40,000 SALT cap for married couples up to $500,000 through 2030 but preserves workarounds that allow some taxpayers to avoid the cap.
Medicaid Cuts and Work Requirements:
House Version: Imposes work requirements (80 hours/month of work, volunteering, or school) for Medicaid recipients aged 19–64, with exemptions for parents with dependent children; freezes provider taxes at 6% to fund state Medicaid programs. Estimated to result in 5.2 million enrollees losing coverage by 2034.
Senate Version: Stricter work requirements, applying to parents with children over 14 (House exempts all parents with dependents); incrementally lowers provider taxes from 6% to 3.5% by 2031 (House freezes at 6%); removes coverage for many legal immigrants (with exceptions). Adds $25 billion for rural hospitals to offset concerns. Estimated to increase coverage losses to 5.36–5.58 million by 2034.
Supplemental Nutrition Assistance Program (SNAP) Reforms:
House Version: Imposes work requirements for able-bodied adults aged 18–54 without dependents; maintains 2023 bipartisan exemptions for former foster youth and veterans through 2030. States fully funded by federal government for SNAP.
Senate Version: Extends SNAP work requirements to age 64, with exemptions only for parents with children under 14; ends exemptions for former foster youth and veterans, requiring 20 hours/week of work or risk losing benefits for three years. Shifts 5–15% of SNAP costs to states with error rates above 6% starting in 2028.
Standard Deduction:House Version:
House Version: Temporarily increases the standard deduction through 2028 (specific amounts not detailed in sources).
Senate Version: Permanently expands the standard deduction starting in 2026 ($32,000 for joint filers, $24,000 for head of household, $16,000 for others), adjusted for inflation.
Green Energy Tax Credits:
House Version: Weakens clean electricity investment and production tax credits from the 2022 Inflation Reduction Act, raising ~$500 billion over 10 years by reducing these credits by half.
Senate Version: Phases out green energy tax credits more slowly, increasing the bill’s cost over 10 years compared to the House version.
Business Tax Provisions:
House Version: Extends certain 2017 Tax Cuts and Jobs Act (TCJA) business provisions (e.g., bonus depreciation, R&D tax credit) for five years.
Senate Version: Makes some business tax benefits permanent (e.g., Controlled Foreign Corporation “Look-Through” Rule, Section 179 expensing cap at $2.5 million), increasing long-term costs.
Debt Ceiling Increase:
House Version: Raises the debt ceiling by $4 trillion to avoid default.
Senate Version: Increases the debt ceiling by $5 trillion, drawing criticism from fiscal hawks.
Deficit Impact:
House Version: Estimated to increase the federal deficit by $2.8 trillion over 10 years, per CBO, with $4 trillion in revenue reductions offset by $1.2 trillion in spending cuts.
Senate Version: Increases the deficit by $3.3–$3.9 trillion over 10 years, with $4.5–$4.7 trillion in revenue reductions, due to less aggressive spending cuts and permanent tax provisions.
Public Lands and AI Regulations:
House Version: Included provisions to sell public lands and pause state AI regulations, which were later removed or modified.
Senate Version: Removed public lands sale provision after objections (e.g., from Senator Mike Lee); modified AI regulation ban to tie broadband funding to compliance with federal AI rules, per Senate Commerce Committee.
Court Contempt Authority (Removed in Senate):
House Version: Included a provision (Section 70302) restricting federal courts’ authority to hold government officials in contempt for violating judicial orders, requiring plaintiffs to pay bonds matching government losses.
Senate Version: Removed this provision after the Senate Parliamentarian ruled it violated reconciliation rules (Byrd Rule) for not being budget-related.
Notes on Reconciliation:
The House and Senate versions required reconciliation due to these differences. After the Senate passed its version on July 1, 2025, the bill returned to the House for approval of the Senate’s text or further negotiation (via conference committee or amendment exchanges).
Key sticking points included the Senate’s stricter Medicaid and SNAP cuts, higher deficit impact, and permanent tax provisions, which concerned House fiscal hawks.
The Senate’s changes were shaped by the Byrd Rule, which removed non-budgetary provisions (e.g., court contempt restrictions) and required adjustments to comply with reconciliation rules.
I see where Elon states this increases our deficit from the info above but aren’t the tariffs supposed to remedy that?
Tariffs and economic growth. A larger economy produces more tariffs and taxes.
But the government and it's reach are supposed to be smaller, right. And isn't the corpothought that "there must be growth at all cost!!" a cancer?
Cancer tried to kill my mom.
Fuck cancer and anything like it. Our shit? It don't align.
Trump needs to make sure that the government takes it's daily dose of anti-parasitic remedies while growing. Otherwise it will fail. :)
Didn't expect growing the government to be so popular here. I guess it's just like, whatevs!
Per Sundance:
Elon Musk is a disgruntled Tech Bro who: (A) doesn’t like tariffs; (B) is worried about the new visa reviews and HI-B limits under Marco Rubio; (C) angered about the elimination of his Green New Deal subsidies; and is (D) directly attached to and dependent on China.
Best RC care I have EVER driven. The Model S is a masterpiece! Acceleration is like nothing else. The perfect car for people keen on tech and speed, while also taking safety standards serious.
Just a awesome piece of machinery.
Also fuck climate change scam.
Did you ever read Roboapocalypse?
You hit the nail on the head. He is going to lose some subsidies and his connections to the CCP have always been an issue with me. He has handed over a lot of tech to the Chinese.
Part of the issue is that no one can actually agree on what accounting should actually be done to figure out the deficit impact.
CBO figures like the 5 trillion over so many years that the Dems have been pushing act as if the 2017 tax cuts have never happened, and base the estimates off 2016 and earlier tax rates.
If you'd consider those numbers in anyway accurate like Elon might, tariffs are a drop in the bucket in comparision
I think when all is figured that we will end up with less debt.
Elon whining about the debt limit increases my distrust of him. Spending bills do more damage than the limit which always gets increased when they want to spend more anyway. If we get recission bills later this year along with a lower budget for 26, the debt limit is irrelevant.
It's like a foreign language.
"¿Qué es como un idioma extranjero?"
Yeah right?
How about this-bring in more than you put out.
Congress critter from Ga district 9 has already moved to readd NFA repeal language to the bill.
You've got my vote.
Thank you so much for this! It's just what I was hoping to be able to research online, and here you brought it to GAW.
I think the Senate version is close enough for now. Rescissions and future budgets will continue to improve things. The projected deficits are crap. If the Republicans continue to make rescissions and contain spending increases, the extra revenue from growth and tariffs will more than balance the budget.
Plus, deportations reduce the spending and the inflation. And if the high interest rate credit cards don’t come down naturally, they will get a government push.
So contrary to news and X commenters, the Senate version is mostly better. And Sundance says States will be required to verify citizenship before providing Medicaid, contrary to a rash of X whiners recently.
I would put my money on Sundance's statement rather than the hord of "X Winners", as you cleverly call them who is salivating for Look At Me Clicks and Shares.
X.com in my view is almost useless.
Had this been reconciled then? Anything left to do than have Trump sign it?
Nope, goes to committee for reconciliation.
In the House of course. Once out of committees the full House votes. If the committees changed anything and the House votes on that bill - back to the Senate it goes. If the committees don't change anything and the House passes the Senate bill as-is it goes to POTUS for signature.
House Review of Senate Amendments: The House receives the Senate’s amended version of the reconciliation bill. The House can either:
Accept the Senate’s Version: If the House agrees to the Senate’s changes by a simple majority vote, the identical bill is finalized and sent to the President for signature or veto. This avoids further back-and-forth.
Reject or Amend Further: If the House disagrees with the Senate’s amendments, it can propose its own changes or reject the Senate’s version, leading to further negotiation.
Since Johnson stated that he intends to hold a vote on the bill, I think tomorrow, it sounds like the house accepted the Senates version, and will move to pass with simple majority.
What about removing taxes on Social Security? My Mom really needed that! 😭
Only differences are listed here. If there was not difference between house and senate bill, then it is not listed here.
That means if house bill had No Tax On SS, then it's still in the senate bill.
Thank you for the informative post.
Clearly any talk of abolishing the IRS is total bullshit.
$12,500 isn't much if 80% of your pay comes from tips...
Of course MT calculus is based on waitress hourly pay being ~$2/65/hr
When ya got nothing, a little bit goes a long way.
True But no tax on 20% of your tips is like having the rug yanked out from what you thought you were going to get...
Kind of like how the seniors felt about the $4k deduction on social security tax before they heard about the Byrd rule.
Thanks for this comparison. What’s your source?
Grok: Inquired as to key differences between the final House and Senate versions of the One Big Beautiful Bill Act (H.R. 1)
TY
YW
Me gusto tambien.