<h1>Tax permanence and targeted cuts would reshape fiscal baselines, paired with expanded immigration enforcement and social program rollbacks.</h1> The legislation would make current individual tax rates permanent while adding targeted tax reductions, expand refundable and exclusionary tax benefits for families and older low income earners, and temporarily raise the cap on state and local tax deductions. It provides major appropriations for immigration enforcement, detention capacity, deportation operations, and defense procurement including a missile defence program, and offsets these measures with proposed cuts to Medicaid and nutrition assistance through expanded work requirements and co payments. Fiscal impact disputes arise from competing baseline accounting approaches.