HR1-119

Positive-direction: Agencies involved in ESA recovery plans, Agencies making rules with significant economic impact, Agencies responsible for Federal building construction and maintenance, Agencies responsible for school air pollution control, Agricultural Research Service, Agricultural programs and related agencies, Bureau of Prisons, Bureau of Reclamation, CMS administrative operations, Centers for Medicare & Medicaid Services, Coast Guard, Commodity Credit Corporation, Congressional committees overseeing regulatory actions, Customs and Border Protection, Department of Commerce, Department of Education loan administration, Department of Energy, Department of Homeland Security, Department of Justice, Department of Justice personnel, Eligible States and units of local government, Eligible States, State agencies, and units of local government, Environmental Protection Agency, Environmental agencies, Executive Office for Immigration Review, Federal Aviation Administration, Federal agencies and departments, Federal budget (reduced Medicaid expansion outlays), Federal departments, Federal government, Federal government operations, Forest Service and Bureau of Land Management, Fund for Radiation-Exposed Workers, GSA Emerging Technologies Program, Government agencies, Government agencies managing Outer Continental Shelf revenues, Government agencies responsible for implementing the rescinded sections, Government employees with access to taxpayer data, Immigration and Customs Enforcement, Inspector General of the Department of Defense, Internal Revenue Service, National Endowment for the Humanities, National Forest Service, National Oceanic and Atmospheric Administration (NOAA) and national marine sanctuaries, National Park Service and Bureau of Land Management, Office of Management and Budget, Office of Personnel Management, Pandemic Response Accountability Committee, State agencies in noncontiguous States, State of Alaska, States administering SNAP (Supplemental Nutrition Assistance Program), States and the Secretary of Health and Human Services, States and units of local government, States contracting with PBMs or other entities for Medicaid coverage, Travel Promotion Fund, U.S. Citizenship and Immigration Services, U.S. Immigration and Customs Enforcement, U.S. Treasury revenue collection, United States Secret Service

Negative-direction: Agencies involved in construction material labeling initiatives, Agencies receiving funds under section 60110 of Public Law 117–169, Bureau of Consumer Financial Protection, Consumer Financial Protection Bureau, Council of Economic Advisers, Department of Education rulemaking authority, Department of Energy offices and programs, Department of Health and Human Services, Department of Justice officials, Department of Treasury and IRS, EPA AIM Act implementation operations, EPA enforcement and assistance programs, EPA enforcement and compliance division, EPA enforcement and compliance operations, EPA permitting and review division, EPA renewable fuel standard compliance operations, Executive agencies submitting rules under section 801(a)(1)(A), Federal agencies and their officials/agents, Financial Stability Oversight Council, Forest Service, NOAA and EPA climate monitoring programs, National Oceanic and Atmospheric Administration, Regulatory Agencies, Secretary of the Treasury, Securities and Exchange Commission, State agencies administering SNAP and other Federal/State assistance programs, U.S. Forest Service programs, USDA Food and Nutrition Service

Positive-direction: Individual taxpayers claiming adoption credit, Individual taxpayers claiming itemized deductions, Individual taxpayers who do not itemize deductions, Individual taxpayers with discharged student loans due to death or disability, Individuals with adjusted gross income over $75,000 ($150,000 for joint returns), Individuals with high deductible health plans opening HSAs, Married couples where one spouse has FSA and other has HDHP, Parents of children born between 2025 and 2028, Parents of children born between January 1, 2025 and December 31, 2028, Parents of eligible children born between 2025 and 2028, Parents of eligible individuals (born between 2025 and 2028), Parents with children born between January 1, 2025 and December 31, 2028, Senior citizens aged 65 and above, Seniors filing taxes, Seniors filing taxes after December 31, 2024 and before January 1, 2029, Taxpayers aged 65 and above, filing jointly if applicable, Taxpayers filing jointly or separately, Taxpayers in all income brackets, Taxpayers making qualified contributions to scholarship granting organizations, Taxpayers with eligible children born between 2025 and 2028, Taxpayers with eligible dependents, Taxpayers with mortgage insurance premiums, Taxpayers with mortgage interest deductions, Taxpayers with taxable income exceeding $500,000 (married filing jointly) or $250,000 (other taxpayers), Taxpayers with taxable income exceeding threshold amount, Taxpayers with taxable years beginning after December 31, 2025, Taxpaying individuals with eligible students, U.S. citizens and nationals

Negative-direction: Applicants for EITC certificates, Business payment filers, Eligible individuals (children born between 2025 and 2028), Future taxpayers bearing debt service costs, High-income corporations, High-income individual taxpayers, Individual payment filers, Individual taxpayers making charitable contributions, Individual taxpayers who make improper elections under section 6434, Individual taxpayers with income above specified thresholds, Individuals with specified tax benefits from partnerships, Non-citizens and non-residents without legal immigration status, Noncorporate taxpayers with excess business losses, Taxpayers claiming American Opportunity Tax Credit or Lifetime Learning Credit, Taxpayers claiming Earned Income Tax Credit, Taxpayers claiming MAGA account contribution credit, Taxpayers claiming Trump account contribution credit, Taxpayers claiming miscellaneous itemized deductions, Taxpayers with casualty losses, Vehicle-loan interest recipients

Positive-direction: Borrowers with federal student loans, Community colleges and public universities below the median, Cuban nationals seeking student aid, Eligible Institutions (as defined in section 420U), Eligible institutions of higher education, For-profit colleges and career schools, Higher education institutions subject to federal regulation, Institutions of Higher Education (except those described in section 102(a)(1)(C)), Institutions of higher education offering programs with median cost of college calculation, Institutions of higher education offering programs with median costs, Parent Borrowers, Parents and guardians of K-12 students, Parents and guardians of students enrolled in elementary or secondary schools, Parents and students using 529 accounts, Private colleges and universities with at least $500,000 student adjusted endowment, Private colleges and universities with student adjusted endowment >$500,000, States, local governments, and non-profit organizations, Student loan servicers (Nelnet, MOHELA, etc.), Students and institutions affected by the delayed regulations, Students eligible for Pell Grants, Students enrolled in eligible workforce programs, Students pursuing eligible workforce programs

Negative-direction: Borrowers receiving loans on or after July 1, 2025, Borrowers with loans made under part D on or after July 1, 2027, Borrowers with one or more loans in a repayment status under an income contingent plan, Community nutrition education providers, Educational programs with low median earnings, Eligible institutions applying for PROMISE grants, Federal student loan borrowers, Graduate and Professional Students, Graduate/Professional Students and Parents of Dependent Students, High-cost private universities, Higher education institutions receiving federal funds, Institutions of Higher Education participating in the direct student loan program, Institutions offering low-earning outcome programs, K-12 schools in high-pollution areas, Parents of Dependent Students, Private colleges and universities with at least 3,000 tuition-paying students, Student loan servicers, Students and borrowers of federal student loans, Students receiving loans on or after July 1, 2025, Students receiving non-Federal grants equal to or exceeding their cost of attendance, Undergraduate Students, Universities and Research Institutions

Positive-direction: Aliens applying for temporary protected status who are not lawfully present or have violated their nonimmigrant status, Aliens in circumstances described under this subtitle, Aliens, parents, or legal guardians applying for special immigrant juvenile status, Cuban nationals in the U.S., Inadmissible aliens apprehended between ports of entry, U.S. Customs and Border Protection agents, support staff, Department of Homeland Security employees, State officers, immigration enforcement agencies

Negative-direction: Aliens applying for Form I-94 Arrival/Departure Record, Aliens applying for adjustment of status, aliens appealing decisions, practitioners appealing disciplinary cases, Aliens applying for adjustment of status, waiver of grounds of inadmissibility, temporary protected status, appeal from immigration court decisions, appeal from DHS officer decisions, practitioner disciplinary case appeals, motion to reopen/reconsider, suspension of deportation, Aliens applying for adjustment of status, waiver of grounds of inadmissibility, temporary protected status, appeal from immigration decisions, or suspension of deportation, Aliens applying for asylum, Aliens applying for diversity immigrant visas, Aliens applying for initial employment authorization, Aliens applying for special immigrant juvenile status with viable reunification, Aliens applying for temporary protected status who have not maintained or extended their nonimmigrant status, Aliens granted temporary protected status seeking renewal or extension of employment authorization, Aliens lawfully present in the US, Aliens ordered removed in absentia who are subsequently arrested by U.S. Immigration and Customs Enforcement, Aliens paroled into the United States, Aliens requesting continuances in immigration court proceedings, Aliens with pending asylum applications, Arriving aliens suspected of inadmissibility under INA 212(a)(2) or (3), Asylum applicants, Asylum applicants seeking employment authorization renewal or extension, Asylum applicants seeking employment authorization renewal/extension, Immigrants not meeting specified criteria, Inadmissible aliens apprehended between ports of entry by U.S. Customs and Border Protection, Inadmissible aliens under INA 212(a)(2) or (3), Individuals applying for Temporary Protected Status, Individuals applying for asylum, Individuals undergoing immigration inspection or preinspection, Lawfully present aliens with specified immigration statuses, Non-U.S. citizens with Temporary Protected Status, Non-citizen immigrants and certain Cuban nationals, Non-citizen immigrants and temporary residents, Non-citizen immigrants without approved petition or visa, not inadmissible, and not under Cuban migration agreement, Parolees seeking renewal or extension of employment authorization, Sponsors of unaccompanied alien children, Unaccompanied Alien Children aged 12 and above

Positive-direction: Families with qualifying assets, Immigration services users, Individual taxpayers earning overtime compensation, Individual taxpayers making qualified contributions, Individuals adopting children, Individuals contributing to ABLE accounts, Individuals eligible for ABLE accounts, Individuals who lived or worked in affected areas for at least 2 years after January 1, 1949 and contracted specified diseases, Individuals with eligible students, Motor vehicle owners, Public transit systems

Negative-direction: Able bodied adults aged 18-64 without dependents, Adults aged 18-64 without dependents, Aliens issued nonimmigrant visas, Individuals and households hosting unaccompanied alien children, Individuals not lawfully residing in the U.S. or without proper immigration status, Individuals not lawfully residing in the US, Individuals sending remittance transfers using cash or similar instruments, Individuals sponsoring unaccompanied alien children, Individuals under age 18, Individuals who are aliens lawfully present in the US, Individuals with income above poverty line but below 138% of federal poverty level, Individuals with income above poverty line but below 138% of the federal poverty level, Individuals with income above poverty line enrolled in expanded Medicaid, Obesity prevention program operators, Owners of previously-owned clean vehicles

Positive-direction: City of Fernley, Nevada, Clark County, Nevada, Gulf Coast states (TX, LA, MS, AL), Local governments incarcerating undocumented immigrants, Rural communities in designated zones, State food distribution agencies, State tax revenue departments, States incarcerating undocumented immigrants, Washoe County Government, Washoe County, Nevada

Negative-direction: Medicaid administrators, State CHIP programs, State DOTs and transportation agencies conducting NEPA reviews, State Medicaid agencies, State and local governments implementing GHG reduction plans, State and local transportation departments, State environmental agencies, States administering Medicaid programs, States electing to provide medical assistance during verification periods, States funding nonqualified-alien health coverage, States providing Medicaid or CHIP assistance, States providing Medicaid or CHIP services, States providing emergency Medicaid to undocumented immigrants, States that have not yet expanded Medicaid, States that provide financial assistance or comprehensive health benefits coverage to undocumented aliens

Positive-direction: Approved insurance providers in eligible States for eligible contracts, Financial institutions subject to CFPB enforcement, Financial services industry - account custodians, Food banks and emergency food providers, HSA administrators, HSA administrators and financial institutions, Index fund managers (Vanguard, BlackRock, Fidelity), Opportunity Zone Funds, Qualified Opportunity Fund managers, Qualified lenders (as defined), Qualified lenders (banks, savings associations, insurance companies), Qualified lenders (banks, savings associations, insurance companies, etc.), Real Estate Investment Trusts (REITs), Third-party settlement organizations

Negative-direction: Banks acting as trustees for Trump accounts, Health insurance companies offering qualified health plans, Health insurance providers offering qualified health plans, Individuals enrolling in health plans during specified special enrollment periods, Non-citizen residents eligible for premium tax credit, Qualified Opportunity Funds (QOFs) and Qualified Rural Opportunity Funds (QRFOs), Qualified Opportunity Funds and Rural Opportunity Funds, Remittance transfer providers, Remittance transfer providers and senders, Remittance transfer providers and senders using cash or similar instruments, Remittance transfer senders and providers

Positive-direction: Centers for Medicare & Medicaid Services, Employees converting health FSAs or HRAs to HSAs, Employees with health FSAs or HRAs, Employees with health flexible spending arrangements or health reimbursement arrangements, Health Insurance Exchanges, Healthcare providers in states with new or increased provider taxes, Healthcare workers in rural areas, Medicare service providers, Out-of-state healthcare providers, Pharmacy Benefit Managers (PBMs) and entities responsible for covered outpatient drugs, Rural hospitals and critical access hospitals, Safety-net hospitals serving high uninsured/Medicaid populations, States providing Medicaid services, States with rural health facilities

Negative-direction: Entities providing abortions (as defined), Healthcare providers serving Medicaid populations, Healthcare providers serving dual-eligible populations, Hospitals in non-expansion states, Medicaid administrators and auditors, Medicaid applicants, Medicaid expansion enrollees above poverty line, Medicaid providers, Medicaid suppliers, Providers and suppliers enrolled under this title, Retail community pharmacies and applicable non-retail pharmacies, States providing Medicaid coverage