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139 STAT. 77 PUBLIC LAW 119–21—JULY 4, 2025 Sec. 70504. Termination of alternative fuel vehicle refueling property credit. Sec. 70505. Termination of energy efficient home improvement credit. Sec. 70506. Termination of residential clean energy credit. Sec. 70507. Termination of energy efficient commercial buildings deduction. Sec. 70508. Termination of new energy efficient home credit. Sec. 70509. Termination of cost recovery for energy property. Sec. 70510. Modifications of zero-emission nuclear power production credit. Sec. 70511. Termination of clean hydrogen production credit. Sec. 70512. Termination and restrictions on clean electricity production credit. Sec. 70513. Termination and restrictions on clean electricity investment credit. Sec. 70514. Phase-out and restrictions on advanced manufacturing production cred- it. Sec. 70515. Restriction on the extension of advanced energy project credit program. SUBCHAPTER B—ENHANCEMENT OF AMERICA-FIRST ENERGY POLICY Sec. 70521. Extension and modification of clean fuel production credit. Sec. 70522. Restrictions on carbon oxide sequestration credit. Sec. 70523. Intangible drilling and development costs taken into account for pur- poses of computing adjusted financial statement income. Sec. 70524. Income from hydrogen storage, carbon capture, advanced nuclear, hy- dropower, and geothermal energy added to qualifying income of certain publicly traded partnerships. Sec. 70525. Allow for payments to certain individuals who dye fuel. SUBCHAPTER C—OTHER REFORMS Sec. 70531. Modifications to de minimis entry privilege for commercial shipments. CHAPTER 6—ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers. Sec. 70602. Treatment of payments from partnerships to partners for property or services. Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction. Sec. 70604. Excise tax on certain remittance transfers. Sec. 70605. Enforcement provisions with respect to COVID-related employee reten- tion credits. Sec. 70606. Social security number requirement for American Opportunity and Lifetime Learning credits. Sec. 70607. Task force on the replacement of Direct File. Subtitle B—Health CHAPTER 1—MEDICAID SUBCHAPTER A—REDUCING FRAUD AND IMPROVING ENROLLMENT PROCESSES Sec. 71101. Moratorium on implementation of rule relating to eligibility and enroll- ment in Medicare Savings Programs. Sec. 71102. Moratorium on implementation of rule relating to eligibility and enroll- ment for Medicaid, CHIP, and the Basic Health Program. Sec. 71103. Reducing duplicate enrollment under the Medicaid and CHIP pro- grams. Sec. 71104. Ensuring deceased individuals do not remain enrolled. Sec. 71105. Ensuring deceased providers do not remain enrolled. Sec. 71106. Payment reduction related to certain erroneous excess payments under Medicaid. Sec. 71107. Eligibility redeterminations. Sec. 71108. Revising home equity limit for determining eligibility for long-term care services under the Medicaid program. Sec. 71109. Alien Medicaid eligibility. Sec. 71110. Expansion FMAP for emergency Medicaid. SUBCHAPTER B—PREVENTING WASTEFUL SPENDING Sec. 71111. Moratorium on implementation of rule relating to staffing standards for long-term care facilities under the Medicare and Medicaid programs. Sec. 71112. Reducing State Medicaid costs. Sec. 71113. Federal payments to prohibited entities. SUBCHAPTER C—STOPPING ABUSIVE FINANCING PRACTICES Sec. 71114. Sunsetting increased FMAP incentive.