New corpses. Same trick.

Ad: “Social Security is tax-free now / $6,000 senior bonus wipes out SS tax.” P.L. 119-21 §70103. IRC §86 is not repealed. Tax years 2025–2028, age 65+ by year-end: extra $6,000 deduction per person ($12,000 MFJ if both qualify), on top of the extra standard deduction, whether they itemize or not. MAGI phaseout $75,000 single / $150,000 joint. Not a credit; unused amount is not a refund. Under 65 collecting Social Security gets nothing. SSA: up to 85% of benefits can still be taxable above combined-income $25,000 / $32,000.

P.L. 119-21 §70204; IRC §530A; Form 4547. Child who has not turned 18 by year-end with a valid SSN. The $1,000 Treasury seed is only for U.S. citizen children born Jan 1, 2025–Dec 31, 2028. Not automatic: parent or guardian elects (IRS Online Account or Form 4547). Accounts cannot be funded before July 4, 2026 (window is now open). Authorized annual contributions $5,000; employer up to $2,500. Generally no withdrawals before the year the child turns 18. Kids born before 2025 can get an account, not the seed.

No enacted statute. P.L. 119-21 has no individual tariff rebate. H.R. 7865 introduced March 9, 2026, referred to Ways and Means, not law. IRS EIP page is historical (rounds 1–3). $2,000 is the ad and proposal number, not a statutory benefit. No official eligibility, amount, or mail date.

P.L. 119-21 §82001. RAP live as of July 1, 2026. If all loans were first disbursed on or after that date, RAP is the only IDR plan. Payments 1–10% of AGI, minus $50 per tax dependent, floor $10/month; term 30 years, then remaining balance may be discharged. Parent PLUS (and consolidations that include it) never RAP-eligible. PAYE and ICR retire no later than July 1, 2028. Applying is free at StudentAid.gov/idr. IDR discharge whose last qualifying payment is on or after Jan 1, 2026 is federally taxable. Auto-pay 1% rate cut starts July 1, 2026.

25D killed by P.L. 119-21 §70506. 48E is a business credit (Form 3468), not Form 5695, claimed by the system owner. Homeowner cash or loan buy in 2026: no federal residential credit. Wind/solar 48E: if construction begins after July 4, 2026, 48E terminates if placed in service after Dec 31, 2027. That construction deadline is already past (Aug 31, 2026). Without PWA (and without the small-facility exception), Form 3468 is the 6% base rate, not a guaranteed 30% pass-through to the homeowner.

P.L. 119-21 §70411. Credit begins Jan 1, 2027 — not for 2026 donations. Nonrefundable cash contributions up to $1,700 to listed Scholarship Granting Organizations. State (or DC) must elect and send IRS an SGO list. Excess generally carries 5 years. Do not treat 2026 gifts as generating this credit.