Sponsors
Introduced August 26, 2025 by S. Raja Krishnamoorthi · Last progress August 26, 2025
The bill preserves current law to avoid new costs or benefit changes for taxpayers and state/local governments, but does so at the risk of greater fiscal strain and increased uncertainty for federal programs and planning.
Taxpayers and other affected entities will keep current tax and compliance rules (no new taxes, mandates, or compliance costs from the repealed reconciliation subtitles).
State and local governments and program beneficiaries retain existing legal provisions and benefits that would have been altered or reduced by the repealed subtitles.
Restoring prior law could worsen federal budgetary outcomes (raise the deficit or reduce projected revenues/savings), which may increase future tax pressure or reduce funds for programs.
Federal agencies, employees, and program beneficiaries face increased uncertainty about federal budget and program direction, complicating planning and implementation.
Based on analysis of 2 sections of legislative text.
Repeals two specified subtitles of Public Law 119–21 and restores any statutes those subtitles amended to their prior text, undoing those earlier changes.
Repeals two specific subtitle provisions of Public Law 119–21 and restores any statutes those provisions had changed back to their prior text, treating the repealed provisions as if they were never enacted. The bill does not add new programs or funding; instead it reverses prior statutory amendments and will require agencies and affected parties to revert to earlier legal rules and administrative practices.