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R48611

Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law

Published Jul 29, 2025Updated Jan 16, 2026

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law — Informed