940 
benefits under part A or enrolled under part B 
during such cost reporting period.’’; 
(2) in paragraph (3)— 
(A) by redesignating subparagraphs (A) 
and (B) as clauses (i) and (ii), respectively, and 
adjusting the margins accordingly; 
(B) by striking ‘‘A facility’’ and inserting: 
‘‘(A) IN GENERAL.—A facility’’; and 
(C) by adding at the end the following new 
subparagraph: 
‘‘(B) 
ADDITIONAL
FACILITIES.—Beginning 
January 1, 2027, a facility described in this para-
graph shall also include a facility that— 
‘‘(i) at any time during the period begin-
ning January 1, 2014, and ending December 
26, 2020— 
‘‘(I) was a critical access hospital; or 
‘‘(II) was a subsection (d) hospital (as 
defined in section 1886(d)(1)(B)) with not 
more than 50 beds located in a county (or 
equivalent unit of local government) in a 
rural 
area 
(as 
defined 
in 
section 
1886(d)(2)(D)); and 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00940
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
941 
‘‘(ii) as of December 27, 2020, was not en-
rolled in the program under this title under sec-
tion 1866(j).’’; and 
(3) in paragraph (4)— 
(A) in subparagraph (A)(i)— 
(i) in subclause (IV), by striking the 
period at the end and inserting ‘‘; and’’; 
(ii) by redesignating subclauses (I) 
through (IV) as items (aa) through (dd), 
respectively, and adjusting the margins ac-
cordingly; 
(iii) by striking ‘‘including a detailed’’ 
and inserting ‘‘including— 
‘‘(I) except in the case of a facility de-
scribed in paragraph (3)(B), a detailed’’; 
and 
(iv) by adding at the end the following 
new subclause: 
‘‘(II) in the case of a facility described 
in paragraph (3)(B), an assessment of the 
health care needs of the county (or equiva-
lent unit of local government) in which 
such facility is located, which shall in-
clude— 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00941
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
942 
‘‘(aa) a description of the services 
furnished by the facility during the 
period that such facility was enrolled 
in the program under this title under 
section 1866(j); 
‘‘(bb) a description of the reasons 
that the facility, as of December 27, 
2020, was no longer so enrolled; 
‘‘(cc) the population of such 
county (or equivalent unit); 
‘‘(dd) the percentage of such pop-
ulation who are individuals entitled to 
benefits under part A or enrolled 
under part B; and 
‘‘(ee) a description of any lack of 
access to health care services experi-
enced by such individuals, and an ex-
planation of how reopening the facility 
as a rural emergency hospital would 
mitigate such lack of access.’’. 
(b) AMENDMENTS
TO PAYMENT RULES.—Section 
1834(x) of the Social Security Act (42 U.S.C. 1395m(x)) 
is amended— 
(1) in paragraph (1), by inserting ‘‘, except 
that, in the case of a facility described in section 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00942
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
943 
1861(kkk)(3)(B) that, as of the date on which such 
facility submits an application under section 1866(j) 
to enroll under this title as a rural emergency hos-
pital, is located less than 35 miles away from the 
nearest hospital, critical access hospital, or rural 
emergency hospital, such increase shall not apply’’ 
before the period at the end; and 
(2) in paragraph (2)(A), by inserting ‘‘(other 
than a facility described in section 1861(kkk)(3)(B) 
that, as of the date on which such facility submits 
an application under section 1866(j) to enroll under 
this title as a rural emergency hospital, is located 
less than 10 miles away from the nearest hospital, 
critical access hospital, or rural emergency hos-
pital)’’ after ‘‘rural emergency hospital’’. 
Subtitle C—Make America Win 
Again 
PART 1—WORKING FAMILIES OVER ELITES 
SEC. 112001. TERMINATION OF PREVIOUSLY-OWNED CLEAN 
VEHICLE CREDIT. 
(a) IN GENERAL.—Section 25E(g) is amended by 
striking ‘‘December 31, 2032’’ and inserting ‘‘December 
31, 2025’’. 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00943
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
944 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to vehicles acquired after Decem-
ber 31, 2025. 
SEC. 112002. TERMINATION OF CLEAN VEHICLE CREDIT. 
(a) IN GENERAL.—Section 30D is amended— 
(1) by redesignating subsection (h) as sub-
section (i), and 
(2) in subsection (i), as so redesignated, by 
striking ‘‘December 31, 2032’’ and inserting ‘‘De-
cember 31, 2026’’. 
(b) SPECIAL RULE FOR TAXABLE YEAR 2026.—Sec-
tion 30D is amended by inserting after subsection (g) the 
following new subsection: 
‘‘(h) SPECIAL RULE FOR TAXABLE YEAR 2026.— 
‘‘(1) IN GENERAL.—With respect to any vehicle 
placed in service after December 31, 2025, such ve-
hicle shall not be treated as a new clean vehicle for 
purposes of this section if, during the period begin-
ning on December 31, 2009, and ending on Decem-
ber 31, 2025, the number of covered vehicles manu-
factured by the manufacturer of such vehicle which 
are sold for use in the United States is greater than 
200,000. 
‘‘(2) COVERED
VEHICLES.—For purposes of 
this subsection, the term ‘covered vehicles’ means— 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00944
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
945 
‘‘(A) with respect to vehicles placed in 
service before January 1, 2023, new qualified 
plug-in electric drive motor vehicles (as defined 
in subsection (d)(1), as in effect on December 
31, 2022), and 
‘‘(B) new clean vehicles. 
‘‘(3) CONTROLLED GROUPS.—Rules similar to 
the rules of section 30B(f)(4) shall apply for pur-
poses of this subsection.’’. 
(c) CONFORMING AMENDMENTS.—Section 30D(e) is 
amended— 
(1) in paragraph (1)(B)— 
(A) in clause (iii), by inserting ‘‘and’’ after 
the comma at the end, 
(B) in clause (iv), by striking ‘‘, and’’ and 
inserting a period, and 
(C) by striking clause (v), and 
(2) in paragraph (2)(B)— 
(A) in clause (ii), by inserting ‘‘and’’ after 
the comma at the end, 
(B) in clause (iii), by striking the comma 
at the end and inserting a period, and 
(C) by striking clauses (iv) through (vi). 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00945
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
946 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles placed in service after 
December 31, 2025. 
SEC. 112003. TERMINATION OF QUALIFIED COMMERCIAL 
CLEAN VEHICLES CREDIT. 
(a) IN GENERAL.—Section 45W(g) is amended to 
read as follows: 
‘‘(g) TERMINATION.— 
‘‘(1) IN GENERAL.—No credit shall be deter-
mined under this section with respect to any vehicle 
acquired after December 31, 2025. 
‘‘(2) EXCEPTION FOR BINDING CONTRACTS.— 
Paragraph (1) shall not apply with respect to vehi-
cles placed in service before January 1, 2033, and 
acquired pursuant to a written binding contract en-
tered into before May 12, 2025.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to vehicles acquired after Decem-
ber 31, 2025. 
SEC. 112004. TERMINATION OF ALTERNATIVE FUEL VEHI-
CLE REFUELING PROPERTY CREDIT. 
(a) IN GENERAL.—Section 30C(i) is amended by 
striking ‘‘December 31, 2032’’ and inserting ‘‘December 
31, 2025’’. 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00946
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
947 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2025. 
SEC. 112005. TERMINATION OF ENERGY EFFICIENT HOME 
IMPROVEMENT CREDIT. 
(a) IN GENERAL.—Section 25C(i) is amended to read 
as follows: 
‘‘(i) TERMINATION.—This section shall not apply 
with respect to any property placed in service after Decem-
ber 31, 2025.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 25C(d)(2)(C) is amended to read as 
follows: 
‘‘(C) Any oil furnace or hot water boiler 
which is placed in service before January 1, 
2026, and— 
‘‘(i) meets or exceeds 2021 Energy 
Star efficiency criteria, and 
‘‘(ii) is rated by the manufacturer for 
use with fuel blends at least 20 percent of 
the volume of which consists of an eligible 
fuel.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2025. 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00947
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
948 
SEC. 112006. TERMINATION OF RESIDENTIAL CLEAN EN-
ERGY CREDIT. 
(a) IN GENERAL.—Section 25D(h) is amended by 
striking ‘‘December 31, 2034’’ and inserting ‘‘December 
31, 2025’’. 
(b) CONFORMING AMENDMENTS.—Section 25D(g) is 
amended— 
(1) in paragraph (2), by inserting ‘‘and’’ after 
the comma at the end, 
(2) in paragraph (3), by striking ‘‘January 1, 
2033, 30 percent,’’ and inserting ‘‘January 1, 2026, 
30 percent.’’, and 
(3) by striking paragraphs (4) and (5). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2025. 
SEC. 112007. TERMINATION OF NEW ENERGY EFFICIENT 
HOME CREDIT. 
(a) IN GENERAL.—Section 45L(h) is amended to 
read as follows: 
‘‘(h) TERMINATION.—This section shall not apply to 
any qualified new energy efficient home acquired after De-
cember 31, 2025 (December 31, 2026, in the case of any 
home for which construction began before May 12, 
2025).’’. 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00948
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
949 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to homes acquired after December 
31, 2025. 
SEC. 112008. PHASE-OUT AND RESTRICTIONS ON CLEAN 
ELECTRICITY PRODUCTION CREDIT. 
(a) PHASE-OUT.—Section 45Y(d) is amended— 
(1) in paragraph (1), in the matter preceding 
subparagraph (A), by striking ‘‘the construction of 
which begins during a calendar year described in 
paragraph (2)’’ and inserting ‘‘which is placed in 
service after December 31, 2028,’’, and 
(2) by striking paragraphs (2) and (3) and in-
serting the following new paragraph: 
‘‘(2) PHASE-OUT PERCENTAGE.—The phase-out 
percentage under this paragraph is equal to— 
‘‘(A) for a facility placed in service during 
calendar year 2029, 80 percent, 
‘‘(B) for a facility placed in service during 
calendar year 2030, 60 percent, 
‘‘(C) for a facility placed in service during 
calendar year 2031, 40 percent, and 
‘‘(D) for a facility placed in service after 
December 31, 2031, 0 percent.’’. 
(b) RESTRICTIONS RELATING TO PROHIBITED FOR-
EIGN ENTITIES.—Section 45Y is amended— 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00949
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
950 
(1) in subsection (b)(1), by adding at the end 
the following new subparagraph: 
‘‘(E) MATERIAL
ASSISTANCE
FROM
PRO-
HIBITED FOREIGN ENTITIES.—The term ‘quali-
fied facility’ shall not include any facility for 
which construction begins after the date that is 
one year after the date of the enactment of this 
subparagraph if the construction of such facility 
includes any material assistance from a prohib-
ited foreign entity (as defined in section 
7701(a)(52)).’’, and 
(2) in subsection (g), by adding at the end the 
following new paragraph: 
‘‘(13) RESTRICTIONS
RELATING
TO
PROHIB-
ITED FOREIGN ENTITIES.— 
‘‘(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 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00950
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
951 
2 years after the date of enactment of this 
paragraph if— 
‘‘(i) the taxpayer is a foreign-influ-
enced 
entity 
(as 
defined 
in 
section 
7701(a)(51)(D)), or 
‘‘(ii) during such taxable year, the 
taxpayer— 
‘‘(I) makes a payment of divi-
dends, interest, compensation for serv-
ices, rentals or royalties, guarantees 
or any other fixed, determinable, an-
nual, or periodic amount to a prohib-
ited foreign entity (as defined in sec-
tion 7701(a)(51)) in an amount which 
is equal to or greater than 5 percent 
of the total of such payments made by 
such taxpayer during such taxable 
year which are related to the produc-
tion of electricity, or 
‘‘(II) makes payments described 
in subclause (I) to more than 1 pro-
hibited foreign entity (as so defined) 
in an amount which, in the aggregate, 
is equal to or greater than 15 percent 
of the total of such payments made by 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00951
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB
952 
such taxpayer during such taxable 
year which are related to the produc-
tion of electricity.’’. 
(c) 
REPEAL
OF
TRANSFERABILITY.—Section 
6418(f)(1) is amended— 
(1) in subparagraph (A), by striking clause 
(vii), and 
(2) in subparagraph (B), by striking ‘‘(v), or 
(vii)’’ and inserting ‘‘or (v)’’. 
(d) DEFINITIONS RELATING TO PROHIBITED FOR-
EIGN ENTITIES.—Section 7701(a) is amended by adding 
at the end the following new paragraphs: 
‘‘(51) PROHIBITED FOREIGN ENTITY.— 
‘‘(A) IN GENERAL.—The term ‘prohibited 
foreign entity’ means a specified foreign entity 
or a foreign-influenced entity. 
‘‘(B) SPECIFIED
FOREIGN
ENTITY.—For 
purposes of subparagraph (A), the term ‘speci-
fied foreign entity’ means— 
‘‘(i) a foreign entity of concern de-
scribed in subparagraph (A), (B), (D), or 
(E) of section 9901(8) of the William M. 
(Mac) Thornberry National Defense Au-
thorization Act for Fiscal Year 2021 (Pub-
lic Law 116–283; 15 U.S.C. 4651), 
VerDate Sep 11 2014 
02:44 May 21, 2025
Jkt 059200
PO 00000
Frm 00952
Fmt 6652
Sfmt 6201
E:\BILLS\H1.RH
H1
kjohnson on DSK7ZCZBW3PROD with $$_JOB