H.R. 1 · 119th Congress · House
One Big Beautiful Bill Act
Introduced 2025-01-03 · Sponsored by Jason Smith (R-MO) · Last updated 2026-03-31
Last action (2025-07-04): Signed into law by the President.
Summary
The signature reconciliation package of the 119th Congress. Permanently extends the 2017 individual tax rates, increases the child tax credit to $2,200, raises the estate tax exemption to $15 million, restructures SNAP benefits, and includes energy and immigration provisions. Passed on party-line votes in both chambers.
The Good
Prevents a tax increase on most households
Without this bill, the 2017 Tax Cuts and Jobs Act provisions would have expired, raising taxes on most income brackets. The Joint Committee on Taxation estimated expiration would have increased taxes for roughly 62% of filers.
Increases child tax credit to $2,200
Raises the per-child credit from $2,000 to $2,200 and adjusts income thresholds. The Tax Foundation estimates this benefits roughly 48 million families with children.
Includes standard deduction increase
Maintains the nearly doubled standard deduction ($15,000 single / $30,000 married) introduced in 2017, which simplified filing for millions who no longer itemize.
The Bad
Adds roughly $3 trillion to national debt over 10 years
The Congressional Budget Office estimated the package increases deficits by approximately $3 trillion over the 2025-2035 window. This comes on top of existing $36+ trillion national debt.
Benefits skew toward higher earners
The Tax Policy Center estimated that the top 1% of earners receive roughly 22% of the total tax benefit, while the bottom 20% receive less than 1%. The estate tax exemption increase to $15 million primarily benefits wealthy estates.
Restructures SNAP in ways that could reduce benefits
Changes to SNAP eligibility formulas and work requirements could affect an estimated 10 million current recipients. The USDA restructuring provisions shift program administration in ways critics say reduce the safety net.
Passed on pure party-line vote with no bipartisan input
Used the reconciliation process to bypass the Senate filibuster. Passed 218-214 in the House and 51-50 in the Senate (VP tiebreaker). No Democratic votes in either chamber, limiting the deliberation that typically improves legislation.
Vote Record
Senate, 2025-07-01
Passage (Senate)
Passed Congress.gov — Senate Roll Call #372
Senate vote by state
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Senate, 2025-06-30
Senate Vote
Failed Congress.gov — Senate Roll Call #353
Senate vote by state
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Senate, 2025-06-28
Motion to Proceed
Passed Congress.gov — Senate Roll Call #329
Senate vote by state
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House, 2025-05-22
Motion to Recommit
Failed Congress.gov — House Roll Call #144
House vote by state
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All Sources
Everything on this page ties back to one of these. Click through if you want to check.
- Congress.gov — H.R. 1
- Wikipedia — One Big Beautiful Bill Act
- Congress.gov — H.R. 1 Bill Text
- Joint Committee on Taxation — TCJA Expiration Analysis
- Tax Foundation Analysis of H.R. 1
- CBO Cost Estimate for H.R. 1
- Committee for a Responsible Federal Budget
- Tax Policy Center Distributional Analysis
- Center on Budget and Policy Priorities Analysis
- Senate Vote Record