The Build Back Better Act (BBB Act) was a United States Senate‑passed piece of legislation introduced in 2021 as part of President Joe Biden’s broader domestic agenda. Officially titled the Infrastructure Investment and Jobs Act when enacted, the term “Build Back Better” referred to a larger set of proposals that combined infrastructure spending, social welfare expansions, climate initiatives, and tax reforms.
Legislative history
- Introduced in the Senate on July 1 2021 as S. 5376.
- The Senate passed the bill on August 10 2021 with a 50–49 vote, exclusively along party lines; Vice President Kamala Harris broke the tie.
- The House of Representatives did not bring the bill to a vote; instead, a scaled‑down version, the Infrastructure Investment and Jobs Act (also known as the “ bipartisan infrastructure bill”), was passed by both chambers and signed into law on November 15 2021.
- Subsequent attempts to pass the broader Build Back Better package in the House failed in early 2022, and the legislative effort was effectively abandoned.
Key components (as originally proposed)
| Category | Main provisions |
|---|---|
| Infrastructure | $550 billion for roads, bridges, public transit, rail, ports, broadband, water systems, and electric‑grid upgrades. |
| Climate and clean energy | $200 billion for clean‑energy tax credits, electric‑vehicle incentives, building retrofits, and resilience projects. |
| Social welfare | Expansion of the Child Tax Credit (CTC) to $3,600 for children under six and $3,000 for children aged 6‑17, refundable; extension of the Earned Income Tax Credit (EITC) and Child and Dependent Care Credit. |
| Health care | Provisions to lower prescription‑drug prices, expand Medicare coverage of hearing aids, and increase subsidies for health‑insurance premiums under the Affordable Care Act. |
| Tax reforms | Minimum 15 % corporate tax rate; increased IRS enforcement funding; a 100 % tax on corporate stock buybacks; revised capital‑gains treatment for high‑income households. |
| Education and workforce | Funding for universal pre‑K, community college tuition assistance, and job‑training programs. |
Funding
The Act’s $1.75 trillion price tag combined discretionary spending, tax increases, and new revenue measures. The financing plan relied heavily on the corporate tax changes and enhanced IRS enforcement projected to raise several hundred billion dollars over ten years.
Status
- The Senate version never passed the House; therefore, it did not become law in its entirety.
- Several individual elements were enacted through separate legislation (e.g., the bipartisan infrastructure bill, the Inflation Reduction Act of 2022 for climate and health provisions).
- As of 2026, no comprehensive “Build Back Better Act” has been signed into law.
Impact and commentary
Analysts have noted that the bill represented one of the most expansive federal spending packages in recent U.S. history, aiming to address infrastructure decay, climate change, and income inequality simultaneously. Political opposition centered on concerns over the size of the spending, tax increases, and the scope of social programs. The failure to pass the full package highlighted partisan divisions in Congress regarding large‑scale fiscal policy.
