H.R.5376 - Build Back Better Act -- text (2,468 pages)
https://www.congress.gov/bill/117th-congress/house-bill/5376/text
H. Rept. 117-130 - Build Back Better Act: Report of the Committee on the Budget, House of Representatives to accompany H.R. 5376
https://www.govinfo.gov/app/details/CRPT-117hrpt130/context
Statement of Administration Policy H.R. 5376 – Build Back Better Act (11/3)
https://www.whitehouse.gov/wp-content/uploads/2021/11/SAP-H.R.-5376-Build-Back-Better-Act.pdf
Congressional Research Service reports:
A. Tax Provisions
Senate Finance Committee Tax Provisions in the Build Back Better Act (12/22)
https://crsreports.congress.gov/product/pdf/R/R46998
The Earned Income Tax Credit (EITC) in the Senate Finance Committee Text of the Build Back Better Act: Summary Table (12/13)
https://crsreports.congress.gov/product/pdf/IN/IN11825
The Earned Income Tax Credit (EITC) in the House-Passed Build Back Better Act: Summary Table (12/13)
https://crsreports.congress.gov/product/pdf/IN/IN11823
Trends and Proposals for Corporate Tax Revenue (11/12)
https://crsreports.congress.gov/product/pdf/IF/IF11809
Tax Provisions in the Build Back Better Act: Rules Committee Print 117-18 (11/9)
https://crsreports.congress.gov/product/pdf/R/R46960
Changes in After-Tax Income from the Tax Provisions in the “Build Back Better Act”— Distributional Analysis (9/29)
https://crsreports.congress.gov/product/pdf/IN/IN11765
Tax Provisions in the “Build Back Better Act:” The House Ways and Means Committee’s Legislative Recommendations (9/28)
https://crsreports.congress.gov/product/pdf/R/R46923
Changes in After-Tax Income from Tax Provisions in the Build Back Better Act (BBBA; H.R. 5376)—Distributional Analysis (11/24)
https://crsreports.congress.gov/product/pdf/IN/IN11809
B. Retirement and Estates
Rollovers and Conversions to Roth IRAs and Designated Roth Accounts: Proposed Changes in Budget Reconciliation (11/5)
https://crsreports.congress.gov/product/pdf/IF/IF11963
Tax Changes for Estates and Trusts in the Build Back Better Act (BBBA) (10/22)
https://crsreports.congress.gov/product/pdf/IF/IF11954
C. Paid Leave
Build Back Better Act: Universal Comprehensive Paid Leave (12/9)
https://crsreports.congress.gov/product/pdf/IF/IF11994
The Build Back Better Act, Universal Comprehensive Paid Leave Benefit Formula (as in November 3 Text), and State-Level Distribution of Workers: In Brief (11/12)
https://crsreports.congress.gov/product/pdf/R/R46966
A Comparison of Selected Paid Leave Program Provisions Included in H.R. 5376 and in House Rules Committee Print 117-18 (11/5)
https://crsreports.congress.gov/product/pdf/IN/IN11794
H.R. 5376 Universal Paid Family and Medical Leave Benefit Formula, and the Distribution of Workers across Selected Earnings Groups (10/22)
https://crsreports.congress.gov/product/pdf/IN/IN11783
D. Children
The Child Tax Credit in the Senate Finance Committee Text of the Build Back Better Act: Summary Table (12/14)
https://crsreports.congress.gov/product/pdf/IN/IN11827
Child Nutrition in the Build Back Better Act (12/2)
https://crsreports.congress.gov/product/pdf/IN/IN11815
Child Care in the “Build Back Better Act” (11/18)
https://crsreports.congress.gov/product/pdf/IN/IN11750
Universal Preschool in the “Build Back Better Act” (11/10)
https://crsreports.congress.gov/product/pdf/IN/IN11751
The Child Tax Credit in the November 3 Modified Version of the Build Back Better Act: Summary Table (11/4)
https://crsreports.congress.gov/product/pdf/IN/IN11786
Child Care Access and Equity: Proposed Grants in Title XIII, Subtitle C of the “Build Back Better Act” (9/27)
https://crsreports.congress.gov/product/pdf/IN/IN11773
The Child Tax Credit Under the House Ways and Means Committee “Build Back Better” Reconciliation Language:
Summary Table of Changes (9/23)
https://crsreports.congress.gov/product/pdf/IN/IN11757
Calculating the Monthly Credit Amount (9/23)
https://crsreports.congress.gov/product/pdf/IN/IN11759
Specified Child and Presumptive Eligibility (9/23)
https://crsreports.congress.gov/product/pdf/IN/IN11766
E. Excise Taxes and Fees
Build Back Better Act Methane Emissions Charge: In Brief (12/14)
https://crsreports.congress.gov/product/pdf/R/R46988
An Excise Tax on Stock Repurchases and Tax Advantages of Buybacks over Dividends (11/2)
https://crsreports.congress.gov/product/pdf/IF/IF11960
Proposed Tobacco Excise Tax Changes in H.R. 5376, the Reconciliation Bill (10/6)
https://crsreports.congress.gov/product/pdf/IF/IF11941
F. Agriculture/Forestry
Build Back Better Act: Agriculture and Forestry Provisions (12/7)
https://crsreports.congress.gov/product/pdf/IF/IF11988
Funding for Agriculture and Forestry in the Build Back Better Act (11/19)
https://crsreports.congress.gov/product/pdf/IN/IN11805
G. Small Business
Build Back Better Act: Small Business Administration Sections (11/23)
https://crsreports.congress.gov/product/pdf/IF/IF11980
H. Education and Labor
Workforce Development and National Service Provisions in the Build Back Better Act (12/10)
https://crsreports.congress.gov/product/pdf/R/R46984
The Build Back Better Act (H.R. 5376): Title II Aid to Minority-Serving Institutions (11/26)
https://crsreports.congress.gov/product/pdf/IF/IF11981
I. Immigration
Build Back Better Act: Immigration Provisions (12/7)
https://crsreports.congress.gov/product/pdf/IN/IN11811
Congressional Budget Office -- Estimated Budgetary Effects of H.R. 5376, the Build Back Better Act:
Summary of Cost Estimate for H.R. 5376, the Build Back Better Act (11/18)
https://www.cbo.gov/publication/57627
Supplemental Information About the Build Back Better Act (11/23):
Economic Effects of Expanding Subsidized Child Care and Providing Universal Preschool
https://www.cbo.gov/publication/57630
Economic Effects of Offering a Federal Paid Family and Medical Leave Program
https://www.cbo.gov/publication/57631
Economic Effects of Expanding Home- and Community-Based Services in Medicaid
https://www.cbo.gov/publication/57632
Paying for Drugs in Medicare Part D Under Current Law and Under Proposals to Redesign the Program
https://www.cbo.gov/publication/57461
Estimated Revenue Effects of Increased Funding for the Internal Revenue Service (11/18)
https://www.cbo.gov/publication/57620
Estimated Budgetary Effects of H.R. 5376 as passed by House:
Title I, Committee on Agriculture (11/15)
https://www.cbo.gov/publication/57618
Title II, Committee on Education and Labor (11/17)
https://www.cbo.gov/publication/57622
Title III, Committee on Energy and Commerce (11/18)
https://www.cbo.gov/publication/57623
Title IV, Committee on Financial Services (11/15)
https://www.cbo.gov/publication/57619
Title V, Committee on Homeland Security (11/10)
https://www.cbo.gov/publication/57607
Title VI, Committee on the Judiciary (11/18)
https://www.cbo.gov/publication/57625
Title VII, Committee on Natural Resources (11/17)
https://www.cbo.gov/publication/57621
Title VIII, Committee on Oversight and Reform, (11/12)
https://www.cbo.gov/publication/57611
Title IX, Committee on Science, Space, and Technology (11/10)
https://www.cbo.gov/publication/57608
Title X, Committee on Small Business (11/10)
https://www.cbo.gov/publication/57605
Title XI, Committee on Transportation and Infrastructure (11/12)
https://www.cbo.gov/publication/57490
Title XII, Committee on Veterans Affairs (11/3)
https://www.cbo.gov/publication/57604
Title XIII, Committee on Ways and Means (11/18)
https://www.cbo.gov/publication/57626
Estimated Budgetary Effects of Senate Amendment to H.R. 5376, the Build Back Better Act, by title:
https://www.democrats.senate.gov/senate-committee-cbo-scores-for-build-back-better
Budgetary Effects of Making Specified Policies in the Build Back Better Act Permanent (12/10):
https://www.cbo.gov/publication/57673
Joint Committee on Taxation:
Estimated Budget Effects Of The Revenue Provisions Of Title XIII – Committee On Ways And Means, Of H.R. 5376, The “Build Back Better Act," As Passed By The House Of Representatives (11/19)
https://www.jct.gov/publications/2021/jcx-46-21/
A Distribution Of Returns By The Size Of The Tax Change For The Revenue Provisions Of Title XIII – Committee On Ways And Means, Of H.R. 5376, The “Build Back Better Act," As Passed By The House Of Representatives (11/19)
https://www.jct.gov/publications/2021/jcx-48-21/
Distributional Effects Of The Revenue Provisions Of Title XIII – Committee On Ways And Means, Of H.R. 5376, The “Build Back Better Act," As Passed By The House Of Representatives (11/23)
https://www.jct.gov/publications/2021/jcx-47r-21/
Joint Economic Committee -- Democrats:
FACT SHEET: Build Back Better Act (11/19)
https://www.jec.senate.gov/public/index.cfm/democrats/fact-sheets?ID=02F72B79-0F7D-4921-8D7F-A2731281A27F
Urban-Brookings Tax Policy Center:
TaxVox columns on Build Back Better tax provisions:
https://www.taxpolicycenter.org/taxvox
Model estimates of impacts of Build Back Better tax provisions on tax units:
https://www.taxpolicycenter.org/model-estimates
Brookings Metro Program:
"The House’s Build Back Better Act is a milestone for place-based solutions" (11/23)
https://www.brookings.edu/blog/the-avenue/2021/11/23/the-houses-build-back-better-act-is-a-milestone-for-place-based-solutions/
Media summaries:
NY Times, "Everything in the House Democrats’ Budget Bill" (11/18)
https://www.nytimes.com/interactive/2021/11/18/upshot/whats-in-democrats-reconciliation-bill.html
Wall Street Journal:
"What’s in House Democrats’ Roughly $2 Trillion Budget Reconciliation Bill" (11/18)
https://www.wsj.com/articles/democrats-budget-plan-what-11626301275?st=v4e5syh10nnc5dh&reflink=desktopwebshare_permalink
"Democrats Push to Narrow Gaps in Cross-Border Corporate Tax Rates as Biden’s Agenda Advances: House-passed bill includes U.S. piece of a global deal aimed at reducing tax-motivated maneuvers" (11/22)
https://www.wsj.com/articles/cross-border-tax-rate-gaps-to-shrink-as-democrats-advance-biden-agenda-11637577001?st=c6ese7q6atqgkya&reflink=desktopwebshare_permalink
"Drugmakers Gear Up for Price Restrictions in Biden’s Legislative Agenda" (11/25)
https://www.wsj.com/articles/drugmakers-gear-up-for-price-restrictions-in-bidens-legislative-agenda-11637836201?st=oyf3i6b6r9gztac&reflink=desktopwebshare_permalink
"Biden’s Nearly $2 Trillion Social Spending and Climate Bill Is a Boon for Unions" (11/26)
https://www.wsj.com/articles/biden-spending-unions-green-energy-11637860239?st=04gq8wqwyna9btl&reflink=desktopwebshare_permalink
Washington Post, "A guide to all the ways the House spending bill would affect America" (11/19)
https://www.washingtonpost.com/business/2021/10/28/biden-spending-plan-what-is-in-it/
Barron's, "Here’s Where the Money to Pay for Biden’s Budget Bill Will Come From" (11/26)
https://www.barrons.com/advisor/articles/heres-where-the-money-to-pay-for-bidens-budget-bill-will-come-from-51637964001
Kiplinger, "Biden Tax Plan Passed by House: How the Build Back Better Act Could Affect Your Tax Bill" (11/19)
https://www.kiplinger.com/taxes/602109/build-back-better-tax-passed-in-house