Public Law 119-21 (H.R. 1, 2025 reconciliation act)https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htmU.S. Government Publishing Office · Published Jul 4, 2025 · Reviewed Oct 1, 2026
Enacted July 4, 2025. Sec. 70101 makes the lower income-tax rates permanent; sec. 70201 creates the no-tax-on-tips deduction; secs. 71101-71102 pause the 2023 and 2024 Medicaid, CHIP and Medicare Savings Program enrollment rules until September 30, 2034; sec. 71107 sets six-month eligibility checks for expansion adults; sec. 71110 limits the expansion match rate for emergency care for certain non-citizens; sec. 71112 cuts back-dated coverage to one month before application for expansion adults and two months for all other enrollees, from three; sec. 71115 lowers the provider-tax threshold; sec. 71119 requires Medicaid work requirements with exemptions; sec. 90001 appropriates $46,550,000,000 for border barriers and the wall system. The 90 per cent expansion match rate in SSA 1905(y) is not amended.
official legislative record