In 2025, Congress considered legislation to extend the expiring provisions in the 2017 Tax Cuts and Jobs Act, as well as address other tax and policy areas, using the partisan reconciliation process. In the final bill, the "One Big, Beautiful Bill Act," members made significant cuts to social safety net programs, including the Supplemental Nutrition Assistance Program (SNAP) and Medicaid, to pay for the tax cuts and other provisions in the bill.

The Urban Institute has published analysis of relevant legislative proposals considered or included in the final bill as well as numerous resources on the policies that were at the center of this debate, including work requirements, opportunity zones, charitable giving, health coverage, and the impacts of the original 2017 bill.

Please check back on this page frequently as it will be consistently updated with new analysis. 

For more information or to speak to one of our experts, please contact Urban’s Government Affairs team at [email protected].