928 
Self Determination Act of 1996 (25 
U.S.C. 4103(11))) and any housing 
area (as defined in section 801(5) of 
such Act (25 U.S.C. 4221(5))). 
‘‘(III) RURAL
AREA.—For pur-
poses of subclause (I), the term ‘rural 
area’ means any non-metropolitan 
area, or any rural area as defined by 
section 520 of the Housing Act of 
1949, which is identified by the quali-
fied allocation plan under subsection 
(m)(1)(B).’’. 
(3) 
ELIGIBLE
BUILDINGS.—Section 
42(d)(5)(B)(iii), as amended by paragraph (2), is 
further amended by adding at the end the following 
new subclause: 
‘‘(V) SPECIAL RULE FOR BUILD-
INGS IN INDIAN AREAS.—In the case 
of an area which is a difficult develop-
ment area solely because it is an In-
dian area, a building shall not be 
treated as located in such area unless 
such building is assisted or financed 
under the Native American Housing 
Assistance and Self Determination 
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929 
Act of 1996 (25 U.S.C. 4101 et seq.) 
or the project sponsor is an Indian 
tribe 
(as 
defined 
in 
section 
45A(c)(6)), a tribally designated hous-
ing entity (as defined in section 4(22) 
of such Act (25 U.S.C. 4103(22))), or 
wholly owned or controlled by such an 
Indian tribe or tribally designated 
housing entity.’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to buildings placed in 
service after December 31, 2025. 
SEC. 111110. INCREASED GROSS RECEIPTS THRESHOLD 
FOR SMALL MANUFACTURING BUSINESSES. 
(a) IN GENERAL.—Section 448(c) is amended by re-
designating paragraph (4) as paragraph (5) and by insert-
ing after paragraph (3) the following new paragraph: 
‘‘(4) GROSS
RECEIPTS
TEST
FOR
MANUFAC-
TURING
TAXPAYERS.—In the case of a manufac-
turing taxpayer, paragraph (1) shall be applied by 
substituting ‘$80,000,000’ for ‘$25,000,000’.’’. 
(b) INFLATION ADJUSTMENT.—Section 448(c)(5) (as 
so redesignated) is amended by striking ‘‘the dollar 
amount in paragraph (1) shall be increased’’ and inserting 
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930 
‘‘the dollar amounts in paragraphs (1) and (4) shall each 
be increased’’. 
(c) MANUFACTURING TAXPAYER DEFINED.—Section 
448(d) is amended by redesignating paragraph (8) as 
paragraph (9) and by inserting after paragraph (7) the 
following new paragraph: 
‘‘(8) MANUFACTURING TAXPAYER.— 
‘‘(A) IN GENERAL.—The term ‘manufac-
turing taxpayer’ means a corporation or part-
nership substantially all the gross receipts of 
which during the 3-taxable-year period de-
scribed in subsection (c)(1) are derived from 
the lease, rental, license, sale, exchange, or 
other disposition of qualified products. 
‘‘(B) QUALIFIED PRODUCT.—For purposes 
of subparagraph (A), the term ‘qualified prod-
uct’ means a product that is both— 
‘‘(i) tangible personal property which 
is not a food or beverage prepared in the 
same building as a retail establishment in 
which substantially similar property is sold 
to the public, and 
‘‘(ii) produced or manufactured by the 
taxpayer in a manner which results in a 
substantial transformation (within the 
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931 
meaning of section 168(n)(2)(D)) of the 
property comprising the product. 
‘‘(C) AGGREGATION RULE.—Solely for pur-
poses of determining whether a taxpayer is a 
manufacturing taxpayer under subparagraph 
(A)— 
‘‘(i) gross receipts shall be determined 
under the rules of paragraphs (2) and (3) 
of subsection (c), and 
‘‘(ii) for purposes of subsection (c)(2), 
in applying section 52(b), the term ‘trade 
or business’ shall include any activity 
treated as a trade or business under para-
graph (5) or (6) of section 469(c) (deter-
mined without regard to the phrase ‘To 
the extent provided in regulations’ in such 
paragraph (6)).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
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932 
SEC. 111111. GLOBAL INTANGIBLE LOW-TAXED INCOME DE-
TERMINED WITHOUT REGARD TO CERTAIN 
INCOME 
DERIVED 
FROM 
SERVICES 
PER-
FORMED IN THE VIRGIN ISLANDS. 
(a) IN
GENERAL.—Section 951A(c)(2)(A)(i) is 
amended by striking ‘‘and’’ at the end of subclause (IV), 
by striking the period at the end of subclause (V) and in-
serting ‘‘, and’’, and by adding at the end the following 
new subclause: 
‘‘(VI) in the case of any specified 
United States shareholder, any quali-
fied Virgin Islands services income.’’. 
(b) DEFINITIONS
AND SPECIAL RULES.—Section 
951A(c)(2) is amended by adding at the end the following 
new subparagraph: 
‘‘(C) PROVISIONS RELATED TO QUALIFIED 
VIRGIN ISLANDS SERVICES INCOME.—For pur-
poses of subparagraph (A)(i)(VI)— 
‘‘(i) 
QUALIFIED
VIRGIN
ISLANDS 
SERVICES
INCOME.—The term ‘qualified 
Virgin Islands services income’ means any 
gross income which satisfies all of the fol-
lowing requirements: 
‘‘(I) Such gross income is com-
pensation for labor or personal serv-
ices performed in the Virgin Islands 
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933 
by a corporation formed under the 
laws of the Virgin Islands. 
‘‘(II) Such gross income is attrib-
utable to services performed from 
within the Virgin Islands by individ-
uals for the benefit of such corpora-
tion. 
‘‘(III) Such gross income is effec-
tively connected with the conduct of a 
trade or business within the Virgin Is-
lands. 
‘‘(ii) 
SPECIFIED
UNITED
STATES 
SHAREHOLDER.—The 
term 
‘specified 
United States shareholder’ means any 
United States shareholder which is— 
‘‘(I) an individual, trust, or es-
tate, or 
‘‘(II) a closely held C corporation 
(as defined in section 469(j)(1)) if 
such corporation acquired its direct or 
indirect equity interest in the foreign 
corporation which derived the quali-
fied Virgin Islands services income be-
fore December 31, 2023. 
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934 
‘‘(iii) REGULATIONS.—The Secretary 
shall prescribe such regulations or other 
guidance as may be necessary or appro-
priate to carry out this subparagraph and 
subparagraph (A)(i)(VI), including regula-
tions or other guidance to prevent the 
abuse of such subparagraphs.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years of foreign corpora-
tions beginning after the date of the enactment of this 
Act, and to taxable years of United States shareholders 
with or within which such taxable years of foreign corpora-
tions end. 
SEC. 111112. EXTENSION AND MODIFICATION OF CLEAN 
FUEL PRODUCTION CREDIT. 
(a) PROHIBITION ON FOREIGN FEEDSTOCKS.— 
(1) IN
GENERAL.—Section 45Z(f)(1)(A) is 
amended— 
(A) in clause (i)(II)(bb), by striking ‘‘and’’ 
at the end, 
(B) in clause (ii), by striking the period at 
the end and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
clause: 
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935 
‘‘(iii) such fuel is exclusively derived 
from a feedstock which was produced or 
grown in the United States, Mexico, or 
Canada.’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to transportation fuel 
sold after December 31, 2025. 
(b) DETERMINATION OF EMISSIONS RATE.— 
(1) IN
GENERAL.—Section 45Z(b)(1)(B) is 
amended by adding at the end the following new 
clauses: 
‘‘(iv) EXCLUSION OF INDIRECT LAND 
USE
CHANGES.—Notwithstanding clauses 
(ii) and (iii), the lifecycle greenhouse gas 
emissions shall be adjusted as necessary to 
exclude any emissions attributed to indi-
rect land use change. Any such adjustment 
shall be based on regulations or methodolo-
gies determined by the Secretary in con-
sultation with the Administrator of the En-
vironmental Protection Agency and the 
Secretary of Agriculture. 
‘‘(v) ANIMAL
MANURES.—For pur-
poses of the table described in clause (i), 
with respect to any transportation fuels 
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936 
which are derived from animal manure, a 
distinct emissions rate shall be provided 
with respect to each of the specific feed-
stocks used to such produce such fuel, 
which shall include dairy manure, swine 
manure, poultry manure, and such other 
sources as are determined appropriate by 
the Secretary.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
45Z(b)(1)(B)(i) is amended by striking ‘‘clauses (ii) 
and (iii)’’ and inserting ‘‘clauses (ii), (iii), (iv), and 
(v)’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to emissions rates pub-
lished for taxable years beginning after December 
31, 2025. 
(c) EXTENSION
OF
CLEAN
FUEL
PRODUCTION 
CREDIT.—Section 45Z(g) is amended by striking ‘‘Decem-
ber 31, 2027’’ and inserting ‘‘December 31, 2031’’. 
(d) RESTRICTIONS RELATING TO PROHIBITED FOR-
EIGN ENTITIES.— 
(1) IN GENERAL.—Section 45Z(f) is amended 
by adding at the end the following new paragraph: 
‘‘(8) RESTRICTIONS RELATING TO PROHIBITED 
FOREIGN ENTITIES.— 
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937 
‘‘(A) IN GENERAL.—No credit determined 
under subsection (a) shall be allowed under sec-
tion 38 for any taxable year beginning after the 
date of enactment of this paragraph if the tax-
payer is a specified foreign entity (as defined in 
section 7701(a)(51)(B)). 
‘‘(B) OTHER PROHIBITED FOREIGN ENTI-
TIES.—No credit determined under subsection 
(a) shall be allowed under section 38 for any 
taxable year beginning after the date which is 
2 years after the date of enactment of this 
paragraph if the taxpayer is a foreign-influ-
enced 
entity 
(as 
defined 
in 
section 
7701(a)(51)(D)).’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to taxable years begin-
ning after the date of enactment of this Act. 
PART 3—INVESTING IN THE HEALTH OF RURAL 
AMERICA AND MAIN STREET 
SEC. 111201. EXPANDING THE DEFINITION OF RURAL 
EMERGENCY HOSPITAL UNDER THE MEDI-
CARE PROGRAM. 
(a) IN GENERAL.—Section 1861(kkk) of the Social 
Security Act (42 U.S.C. 1395x(kkk)) is amended— 
(1) in paragraph (2)— 
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938 
(A) in subparagraph (A), by striking ‘‘the 
detailed transition plan’’ and all that follows 
through ‘‘such paragraph’’ and inserting ‘‘the 
detailed transition plan described in clause 
(i)(I) of such paragraph or the assessment of 
health care needs described in clause (i)(II) of 
such paragraph, as applicable,’’; 
(B) in subparagraph (D)(vi), by striking 
the period at the end and inserting ‘‘; and’’; 
and 
(C) by adding at the end the following new 
subparagraph: 
‘‘(E) in the case of a facility described in para-
graph (3)(B)— 
‘‘(i) submits an application under section 
1866(j) to enroll under this title as a rural 
emergency hospital— 
‘‘(I) in the case that such facility is 
located in a State that, as of January 1, 
2027, provides for the licensing of rural 
emergency hospitals under State or appli-
cable local law (as described in paragraph 
(5)(A)), not later than December 31, 2027; 
and 
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939 
‘‘(II) in the case that such facility is 
located in a State that, as of January 1, 
2027, does not provide for the licensing of 
such rural emergency hospitals under State 
or applicable local law (as so described), 
not later than the date that is 1 year after 
the date on which such State begins to 
provide for such licensing; and 
‘‘(ii) in the case that such facility is lo-
cated less than 35 miles away from the nearest 
hospital, critical access hospital, or rural emer-
gency hospital as of the date on which such fa-
cility submits an application under section 
1866(j) to enroll under this title as a rural 
emergency hospital, beginning not later than 1 
year after the end of the first full cost reporting 
period for which the facility is so enrolled, dem-
onstrates annually, in a form and manner de-
termined appropriate by the Secretary, that 
more than 50 percent of the services furnished 
for the most recent cost reporting period (as de-
termined by the Secretary) were services de-
scribed in paragraph (1)(A)(i), as determined 
based on discharges of individuals entitled to 
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