H.R. 1 / Public Law 119-21, signed July 4, 2025. Primary source: the enacted text as published by the Government Publishing Office (govinfo.gov), 554 sections, about 137,000 words. Every claim below cites a section.

Draft, 2026-10-26. How this was made: the enacted text was read block by block with the help of an AI assistant (Claude), then spot-checked by searching the text for the quarterly lease sales (Sec. 50101), the coal royalty cap (50202), the SALT cap (70120), the $5 trillion debt-limit increase (72001) and the scholarship credit (70411). Cost and distribution figures come from CBO, CRS, Yale Budget Lab, Tax Policy Center and KFF documents; the CBO cost estimate itself could not be downloaded. Items marked “outside” are context that is not in the statute. Where a finding is unverified, it says so.

LEVEL 1 — What is this?

A 2025 “reconciliation” law that does five big things at once:

Makes the 2017 individual tax cuts permanent and adds new, temporary breaks (tips, overtime, car-loan interest, seniors, a higher SALT cap) through 2028. (Title VII, Subtitle A)
Cuts Medicaid, SNAP, and student-loan access and uses state cost-shifts and new paperwork requirements to do it. (Title I; Title VII Subtitle B; Title VIII)
Spends heavily on immigration enforcement and defense: about $178B on border, detention, and enforcement (Titles IX–X; the block reviewer’s own sum), plus many one-time defense appropriations (Title II; not totaled here).
Mandates more fossil-fuel leasing and timber sales, and repeals most Inflation Reduction Act clean-energy credits. (Title V; Title VII Ch. 5)
Raises the debt limit by $5 trillion. (Sec. 72001)

The shape of it: permanent tax cuts at the top and in the middle, temporary sweeteners for workers and seniors, and spending cuts that fall mainly on lower-income households, assembled from the pieces of ten committees (the ten Titles). Independent scorekeepers’ headline numbers are in Level 3.

LEVEL 2 — The major sections

Title I — Agriculture and Nutrition (Secs. 10101–10607)

SNAP (food assistance): benefit basis frozen at the 2021 Thrifty Food Plan with inflation-only updates (10101); stricter work rules and narrower exemptions (10102); states pay 0–15% of benefit costs from FY2028 depending on their error rate (10105); federal share of state admin costs falls from 50% to 25% from FY2027 (10106); non-citizen eligibility narrowed (10108); SNAP-Ed ended after FY2025 (10107).
Farm programs: higher reference prices (corn $4.10, wheat $6.35, soybeans $10.00), 30 million new base acres, payment limit $125,000 → $155,000 indexed (10301–10308); bigger crop-insurance subsidies (10501–10507); disaster aid (10401).

Titles II–IV — Defense, Banking, Commerce (Secs. 20001–40011)

About a hundred line-item defense appropriations, available through Sept. 30, 2029: shipbuilding, missile defense, munitions, drones, nuclear forces, Indo-Pacific, plus $7.4B for military quality of life (20001–20011).
CFPB funding cap cut from 12% to 6.5% (30001); SEC reserve fund closed (30003); Green and Resilient Retrofit funds rescinded (30002).
Coast Guard $24.6B (40001); air traffic control ~$12.5B (40003); NASA ~$10B (40005); FCC spectrum auction authority restored to 2034 (40002); CAFE fuel-economy penalty set to $0.00 (40006).

Titles V–VI — Energy, Lands, Environment (Secs. 50101–60026)

Oil and gas: “immediately resume quarterly onshore oil and gas lease sales” (50101(b)(1)), at least 4 per fiscal year in each of 9 states; 30 Gulf sales through 2040 (50102); Arctic coastal plain and NPR-A sales (50104–50105).
Coal: royalty cap 7% through Sept. 30, 2034 (50202); 4 million+ additional acres to be made available (50203).
Timber: Forest Service sales up 250 million board-feet beyond the prior year, each year 2026–2034 (50301).
Wind and solar on federal land: new rent and capacity fees (50302).
Rescissions: unspent IRA funds for NPS/BLM, DOE, EPA, school air-pollution, environmental justice grants and more (50304, 60001–60024).
NEPA “pay to play”: sponsors can pay 125% of anticipated cost for a faster review (60026).

Title VII, Subtitle A — Tax (Secs. 70001–70607)

Ch. 1–2, individuals: 2017 rates, standard deduction, and personal exemption repeal made permanent (70101–70103); child credit $2,000 → $2,200 (70104); estate exemption $15M (70106); SALT cap $10,000 → $40,000, back to $10,000 in 2030 (70120); deductions for tips, overtime, car-loan interest (up to $25,000 / $12,500 / $10,000), a $6,000 senior deduction, all ending after 2028 (70103, 70201–70203); “Trump accounts” for children with a $1,000 federal deposit for babies born 2025–2028 (70204).
Ch. 3, business: permanent 100% bonus depreciation (70301); immediate domestic R&D deduction (70302); higher §179 limit (70306); 100% write-off for new factory buildings, construction 2025–2028 (70307); international changes: FDII, GILTI (“net CFC tested income”), base-erosion tax (70311–70354).
Ch. 4, families and communities: child-care credit and dependent-care changes (70401–70405); federal scholarship tax credit and 529 expansion to K-12 (70411, 70413); endowment tax tiers up to 8% (70415); Opportunity Zones made permanent (70421); charitable-giving floors (70425–70426).
Ch. 5, “ending Green New Deal spending”: EV credits end for vehicles acquired after Sept. 30, 2025 (70501–70503); home-efficiency and residential solar credits end Dec. 31, 2025 (70505–70506); wind and solar production/investment credits end for facilities placed in service after 2027 (70512–70513); new “prohibited foreign entity” rules throughout.
Ch. 6, “guardrails”: permanent excess business loss limit (70601); 1% tax on cash remittance transfers (70604); SSN required for education credits (70606); IRS Direct File replacement report (70607).

Title VII, Subtitles B–D — Health, Debt Limit, Unemployment (Secs. 71101–73001)

Medicaid: 80-hour/month work or community engagement requirement for expansion adults 19–64 by January 2027 (71119); eligibility rechecks every 6 months (71107); provider-tax phase-down for expansion states from 6% to 3.5% (71115); limits on state-directed payments (71116); cost sharing up to $35/service from Oct. 2028 (71120); non-citizen limits (71109).
ACA premium credits restricted for many lawfully present immigrants and tightened verification (71301–71305). Medicare eligibility limited to citizens and certain residents (71201).
$50B Rural Health Transformation Program, $10B per year FY2026–2030 (71401).
Debt limit +$5 trillion (72001). No federal unemployment funds for people with $1M+ base-period wages (73001).

Title VIII — Education and Labor (Secs. 80001–87001)

Grad PLUS ends for new borrowers from July 1, 2026; new annual caps of $20,500 (graduate) and $50,000 (professional); $20,000/yr parent PLUS caps (81001).
New “Repayment Assistance Plan” (1–10% of AGI) replaces most income-driven plans; ICR repealed July 1, 2028 (82001). Deferment and forbearance shortened (82002).
Pell: new “Workforce Pell” for short programs (83002); Pell cut off when outside aid covers cost of attendance (83004).
Earnings test: degree programs whose graduates earn less than a comparison group, 2 of the last 3 years, lose loan eligibility (84001).

Titles IX–X — Homeland Security, Governmental Affairs, Judiciary (Secs. 90001–100205)

Border wall $46.55B (90001); ICE detention $45B (90003); ICE $29.85B (100052); state border reimbursement fund $10B (90005); DOJ $3.3B, Bureau of Prisons $5B (100054–100056).
Many new immigration fees, no waivers, CPI-indexed: asylum $100 plus $100 yearly, TPS $500, parole $1,000, work permits $550 (100002–100017).
Radiation Exposure Compensation Act extended to 2028 and expanded (100201–100205).

LEVEL 3 — Details of interest

1. The “small and temporary vs. large and permanent” question

Verdict: largely supported.

Permanent: extension of the 2017 rates, standard deduction, 199A deduction, the AMT and estate-tax changes, and bonus depreciation (Secs. 70101–70107, 70301). These are the largest dollar items.
Temporary: tips, overtime, car-loan interest and senior deductions all end after tax year 2028 (70103, 70201–70203). The SALT cap falls from about $41,000 to $10,000 in 2030 (70120).
Distribution (CBO, letter 61367, 2026–2034 average per household): lowest decile −$1,200/yr (−3.1%), mostly from Medicaid and SNAP cuts; deciles 5–6 about +$800 to +$1,200 (~+1%); top decile +$13,600 (+2.7%). Yale Budget Lab: about half of households get under $100 beyond extending the 2017 cuts. Tax Policy Center: top 1% gets about $75,000 (preliminary assessment, March 2026). These are scorekeeper numbers, not statute; I read them from the documents listed under Sources.
Not available: the CBO cost estimate (cbo.gov blocks downloads). A deficit figure of about $3.4 trillion appeared only in a search snippet and is unverified.
Offsetting detail: the tips/overtime/auto deductions phase out at $150,000 / $300,000 joint (tips, overtime) and $100,000 / $200,000 (car loans), so they skew toward middle incomes (70201–70203). The itemized-deduction limit cuts 2/37 of the benefit for people in the top bracket (70111).

2. Schools and education

K-12 (the claim that the law lets parents take money from public schools for private ones, tested against the text):

Sec. 70411, scholarship tax credit. Individuals get a federal credit of up to $1,700 for cash gifts to scholarship granting organizations (SGOs), reduced by any state credit. It reduces federal tax revenue; it does not move money out of a school’s budget. Effective for years ending after Dec. 31, 2026. A state must opt in (the governor makes the election, 25F(g)). Students qualify at up to 300% of area median income and must be “eligible to enroll in a public elementary or secondary school” — so students already in private school can qualify. SGOs must spend 90% of income on scholarships and serve 10+ students at more than one school. Scholarships are excluded from the recipient’s income (new §139K). No sunset in the text.
No curriculum, accreditation, or religious test appears in Sec. 70411. Qualified expenses are those in §530(b)(3)(A). Whether private schools must meet any standards is left to state law.
Sec. 70413, 529 accounts. Tax-favored 529 accounts may now pay for tuition, curriculum, books, online materials, outside tutoring, test fees and therapies at “an elementary or secondary public, private, or religious school.” The annual cap on K-12 expenses doubles from $10,000 to $20,000 (years after 2025). Effective on enactment, no state opt-in. Benefits go to families with money to contribute.
Whether public school budgets shrink depends on state funding formulas, which this bill doesn’t change. I found no Title I, IDEA, or Medicaid-in-schools cut (text search only). Sec. 60005 rescinds the school air-pollution grant program; Sec. 20001 funds $100M of military-connected Impact Aid. Indirect effects through Medicaid and SNAP cuts on school-age children are real but not quantified here.

Higher education (Title VIII):

Grad PLUS ends for periods starting July 1, 2026; caps at $20,500/yr graduate, $50,000/yr professional, lifetime $257,500 (81001). Students already borrowing keep old limits for up to 3 years.
Repayment: a new income-based plan sets payments as a flat percentage of AGI by $10,000 bands, so crossing a band raises the rate on all income (82001). Tax-software relevance: AGI, dependent and filing-status choices now affect loan payments.
Colleges: endowment excise tax tiers 1.4% / 4% / 8% (70415), earnings test for programs (84001), Pell no longer paid when other grants cover cost (83004).
Tax: employer student-loan payments excluded up to $5,250, permanent (70412); death/disability student-loan discharge tax-free permanently (70119).

3. Public lands, energy, and the On Common Ground claims

No federal land-sale provision in the enacted text (checked by grep). What the law does instead is mandate leasing and timber activity.

Podcast claim	Check against the text
Mandatory quarterly oil and gas lease sales	Verified. “Shall immediately resume quarterly onshore oil and gas lease sales” (50101(b)(1)); at least 4 sales per fiscal year in each of 9 states (50101©(1)); must offer at least 50% of nominated parcels (50101©(2)).
200+ million acres opened	Partly / no single figure. The text sets minimums per sale: Gulf 80 million acres per sale across 30+ sales, NPR-A 4 million × 5, coal 4 million (50102(b)(3), 50105, 50203). Summing repeat offerings of the same areas isn’t “acres opened.” No “200 million” appears.
Royalty cuts / “back to 1920 levels”	Partly. Coal royalty capped at 7% through 9/30/2034 (50202), then reverts to 12.5%. Onshore oil and gas: the IRA increase is repealed and prior law restored (50101(a)(1)); the text states no percent. Outside: that returns to 12.5%, a rate dating to the 1920 Mineral Leasing Act.
Narrowed courthouse access	Not found in Titles V–VI or X. The enacted Judiciary title funds reporting on nonparty injunctions (100101–100102) but contains no contempt or injunction limits.
Cleanup costs left to the public	Not found. No change to bonding or reclamation liability appears in Secs. 50101–50105 or 50201–50204.
1872 Mining Law	Not touched. The mining subtitle is about coal leasing, not hardrock claims. The podcast’s 1872 discussion is background, not a claim about this bill.

Other lands/energy provisions: timber targets (50301); wind and solar fees on federal land with revenue sharing to states and counties (50302–50303); rescissions of NPS and BLM funds (50304); a $1B Reclamation water program (50501); a 125%-fee “opt-in” for faster NEPA review (60026). Alaska’s share of leasing receipts rises to 70% in FY2034 (50104–50105).

Not checked: the podcast’s “130,000 orphaned wells” and cost claims; the episodes themselves. They are the show’s claims, not findings.

4. Medicaid and SNAP

Medicaid work requirement: 80 hours/month for expansion adults 19–64, starting by the first quarter after Dec. 31, 2026. Exemptions include parents of children 13 and under, medically frail, tribal members. States verify at each redetermination; 30 days to cure. HHS may delay only to Dec. 31, 2028 (71119).
Financing: provider-tax threshold falls 0.5 point per year from FY2028 in expansion states (71115); state-directed payment caps (71116).
SNAP: state cost share by error rate from FY2028 (10105). A high-error state’s start is delayed if its error rate × 1.5 is 20% or more, an apparent inversion of the incentive (10105).
Winners: $50B rural health fund (71401), HSA expansions (71306–71308).

5. Sunsets and cliffs

Date	What happens
Sept. 30, 2025	EV credits end for vehicles acquired after (70501–70503)
Dec. 31, 2025	Home-efficiency and residential solar credits end (70505–70506)
July 1, 2026	Grad PLUS ends; new loan caps (81001)
Oct. 1, 2026	Medicaid/CHIP non-citizen limits begin (71109)
Jan. 1, 2027	Medicaid work requirement deadline; 6-month redeterminations (71119, 71107)
Dec. 31, 2027	Wind/solar credits end for facilities placed in service after, unless construction starts within 12 months of enactment (70512–70513)
Dec. 31, 2028	Tips, overtime, car-loan interest, senior deductions end (70103, 70201–70203); factory-building 100% write-off requires construction to begin before 2029 (70307)
Jan. 1, 2030	SALT cap falls back to $10,000 (70120)
Sept. 30, 2034	Coal royalty cap of 7% expires; Medicaid rule moratoria end (50202, 71101–71102)

6. Drafting problems

These came from the block reviews; I verified the exact text of only the first two. Treat the rest as leads.

Sec. 100017: subsection © sends 50% of apprehension fees to ICE, while (d) sends all of them to the general fund — conflicting directions. (Agent finding; not independently verified.)
Sec. 71115: the provider-tax rule applies “for fiscal years beginning on or after October 1, 2026,” but the phase-down table starts in FY2028; FY2027 treatment is unstated.
Wind/solar cutoff (Secs. 70512–70513): termination turns on when construction “begins,” a date Treasury has not defined, so the 12-month window after enactment is not yet usable with confidence. (Part 2 review; the earlier lead that the “material assistance” ratio “reads reversed” was checked and dropped: the ratio is the non-foreign share, so below the threshold means failing.)
Charity floors (Secs. 70425–70426): the 0.5% (individual) and 1% (corporate) floors can permanently lose the disallowed amount unless a percentage limit was also exceeded (the reviewer worked a numeric example).
Scholarship credit (Sec. 70411 / 25F): the $1,700 cap and the state-credit offset can be applied in either order, giving different answers ($200 vs. $1,500 in the reviewer’s example).
Other confirmed seams: Opportunity Zone old and new maps overlap from 2027; Sec. 1202 gets two paragraphs both numbered (4) and the $75M inflation clause in the wrong subsection.
Part 1 confirmed: stacked phase-outs (50% deduction loss per MAGI dollar roughly $505K–$550K for a joint filer using tips, overtime and the SALT cap); tips and overtime deductions require W-2/1099 statements that did not exist for 2025; Sec. 70202 cites 70201(e) where it means (f); Sec. 168(n) cites a clause (E)(iii) that Sec. 70301 removes.
Phase-outs: five new individual deductions each phase out by different formulas and MAGI definitions (SALT 30%, senior 6%, tips and overtime $100 per $1,000, car loans $200 per $1,000), each needing its own worksheet (70120, 70103, 70201–70203).
Retroactivity: the new deductions, higher child credit and SALT cap apply to tax year 2025, which had ended at enactment; the law allows “reasonable method” estimates of 2025 tip and overtime amounts (70201(k), 70202(h)).
Sec. 82001 / 81001: one-day date mismatches (“before June 30, 2028” vs. “July 1, 2028”; “ending before June 30, 2026”).
Sec. 40002(b)(1): stray quotation marks and an unusual amendment structure in the spectrum auction text.
Sec. 50301: the +250 million board-feet per year compounds, yet is capped by forest-plan sale quantities — the two may conflict.
Tax-software load: new items for 2025–2026 include the tips occupation list (Treasury to publish within 90 days), the new SSN-validity math-error items, 174A catch-up elections, the 25F credit with a state-opt-in list, 1099-K/NEC threshold change, and 1% remittance tax collection (70201, 70302, 70411, 70433, 70604).

7. What this document does not tell you

Cost: no deficit or revenue figure here is from the statute; CBO’s cost estimate was not retrievable. Use CBO/JCT directly before quoting any total.
Reading depth: the block reviews skimmed some sections (70323, 70353–70354, 70414, 70428, 70430, 70434–70435, 70437; the loan-rate figures in 10309; sugar and dairy detail in 10312–10313). The “no Title I/IDEA cut” finding is a search, not a full read.
Section numbers: I did not independently verify every section number cited in the block notes; the spot checks listed at the top matched.

8. The stated “why” (supporters and opponents)

Quotes are as relayed by a fetch tool (verify wording against the URL before quoting in print). “Not located” means the sources gathered had no statement, not that none exists.

Provision	Supporters’ stated why	Opponents’ stated why
Extend 2017 tax cuts (70101–70104)	Smith: “makes the successful 2017 Trump tax cuts permanent”; White House: avoids the “largest tax increase in history”	Pallone: savings used “to give tax breaks to billionaires”; Kamlager-Dove: “stealing taxpayers’ hard-earned money to give to the richest of the rich”
Tips, overtime, car loans, seniors (70201–70203, 70103)	Smith: “President Trump promised no tax on tips, overtime pay, and car loan interest”	None located
Expensing, R&D (70301, 70302, 70307)	Smith: “will help turn America into a manufacturing powerhouse again”	None located separately
Child credit, Trump accounts (70104, 70204)	Smith: helps with “the high costs of adoption, education, child care, and health care”	None located
Scholarship credit, 529 K-12 (70411, 70413)	Smith: “Parents win with expanded education savings accounts to choose the education that best fits their kids’ needs”	None located
Medicaid work requirements (71119)	Guthrie: “encourage individuals to re-enter the workforce and regain their independence”; “refocuses Medicaid on mothers, children, people with disabilities, and the elderly”	Pallone: “cutting to the bone”; Jeffries: “Ripping health care away from more than 17 million people” (they cite CBO figures; I have not checked them)
Provider taxes (71115)	Guthrie: “stops billions of dollars of waste, fraud, and abuse”	Wyden (search summary only): cuts pay for corporate tax breaks and hurt rural hospitals
SNAP (10101–10108)	Thompson: “close the loopholes that allow states to bypass SNAP’s work requirements”; “not an effort to blindly slash a government program”	A Democratic amendment that nothing “will result in a reduction in participation in SNAP” was defeated 14–21 in committee
Student loans, Workforce Pell (81001–84001)	House Education and Workforce: “to lower the cost of postsecondary education for taxpayers, students, and families”; “skin-in-the-game accountability”	Committee Democrats’ amendments (all defeated 14–21) sought to block implementation until impacts on low-income students and Pell were certified
Energy leasing, coal royalty, timber (50101, 50202, 50301)	White House: “unleashes American energy dominance”; Speaker’s page: “strengthens U.S. energy security.” No separate statement on coal royalty or timber located	None located
Clean-energy credit repeal (70501–70513)	White House: “ends the taxpayer-funded Green New Scam”; Guthrie: “putting an end to wasteful subsidies”	None located
Immigration and border (90001–100017)	Speaker’s page: fees put “the cost of adjudication in the immigration system… on aliens”; ICE funding gives agents “the resources they need to detain and deport illegal aliens”	None located
Defense (20001–20010)	House Armed Services purposes, e.g. “to accelerate the modernization of the nuclear deterrent”; Speaker’s page: “restore deterrence”	None located
No stated why located: SALT cap (70120), debt limit (72001), remittance tax (70604), Direct File report (70607)

What this shows. For the provisions with the largest dollar effects, the supporters’ stated reasons are short campaign-style statements (“promised,” “unleashes,” “ends the Green New Scam”) more than analysis. For four provisions, including the $5 trillion debt-limit increase and the SALT cap, no stated reason turned up in the sources gathered. Opponents’ objections were located mainly for tax cuts, Medicaid and student loans, mostly as floor and markup statements. The research ran into the search limit and blocked Senate pages, so a Senate Finance pass could fill several gaps.

Sources

Public Law 119-21 (H.R. 1), enacted text, govinfo.gov (PLAW-119publ21).
CBO letter 61367, distributional effects, Aug. 11, 2025; CBO letter 61466, debt service.
CRS reports R48611 (tax provisions in P.L. 119-21) and R48613 (senior deduction).
Yale Budget Lab, “Distribution of Tax Cuts” analysis; Tax Policy Center preliminary assessment (March 2026); Tax Foundation analyses; KFF, health provisions of the 2025 reconciliation law.
House Budget Committee report (May 2025 House version) and public statements by supporters and opponents, as cited in section 8.
Podcast claims: On Common Ground: An American Inheritance (oncommonground.land), treated as claims and checked against the text.

The One Big Beautiful Bill Act, in 1-2-3