H.R. 5376 — Inflation Reduction Act of 2022
Official title: An Act to provide for reconciliation pursuant to title II of S. Con. Res. 14
117th Congress · Enrolled (enacted, Public Law) · Rep. John A. Yarmuth (D-KY) · reported Aug. 16, 2022 · read the full bill text →
Where the money goes
$183.9B across 36 tracked itemsThe largest verified line-items. This pie breaks down the biggest spending items in the bill — appropriations and mandatory (direct) spending — by category. Every dollar is quoted from the text; click any slice to read them. It is not necessarily every dollar in the bill (the smallest items may not be listed), and figures that aren’t spending — authorizations, guarantee ceilings, pay-fors, and carve-outs already counted — are deliberately left out and disclosed below.
Loan-guarantee ceilings — $294.0B
Caps on NEW loan or mortgage-backed-security guarantee commitments. No cash is spent — the government only backstops private lending — so these are excluded from the pie entirely.
- DOE Energy Infrastructure Reinvestment loan-guarantee commitment ceiling (no cash outlay)$250.0B
- DOE Title 17 loan-guarantee commitment authority ceiling (no cash outlay)$40.0B
- HUD loan-commitment ceiling for green/resilient retrofits of assisted housing (no cash outlay)$4.0B
Every dollar, cited
36 spending line-itemsother$93.7B · 51%
- IRS tax enforcement — audits, collections, criminal investigations, litigation support$45,637,400,000
“…the Commissioner, $45,637,400,000, to remain available until September 30, 2031…”
Title I, Subtitle A, Sec. 10301 — Enhancement of IRS resources; account: Enforcement - IRS operations support (facilities, IT, telecommunications, shared services)$25,326,400,000
“…the Commissioner, $25,326,400,000, to remain available until September 30, 2031…”
Title I, Subtitle A, Sec. 10301 — Enhancement of IRS resources; account: Operations support - IRS business systems modernization$4,750,700,000
“…the operation and maintenance of legacy systems, $4,750,700,000, to remain available until September 30, 2031…”
Title I, Subtitle A, Sec. 10301 — Enhancement of IRS resources; account: Business systems modernization - EPA Climate Pollution Reduction implementation grants to states, tribes, municipalities$4,750,000,000→ States, municipalities, air pollution control agencies, Tribes
“…$4,750,000,000, to remain available until September 30, 2026, to carry out subsection (c)…”
Title VI, Subtitle A, Sec. 60114 — Climate Pollution Reduction Grants (Clean Air Act §137) - IRS taxpayer services (pre-filing assistance, filing/account services, taxpayer advocacy)$3,181,500,000
“…the Commissioner, $3,181,500,000, to remain available until September 30, 2031…”
Title I, Subtitle A, Sec. 10301 — Enhancement of IRS resources; account: Taxpayer services - EPA environmental and climate justice block grants to disadvantaged communities$2,800,000,000→ Disadvantaged communities (EPA)
“…$2,800,000,000 to remain available until September 30, 2026, to award grants…”
Title VI, Subtitle B, Sec. 60201 — Environmental and climate justice block grants (Clean Air Act §138) - NOAA grants for coastal-community climate resilience and conservation$2,600,000,000→ National Oceanic and Atmospheric Administration
“…not otherwise appropriated, $2,600,000,000, to remain available until September 30, 2026…”
Title IV, Sec. 40001 — Investing in coastal communities and climate resilience - EPA rebates/grants for zero-emission port equipment and technology to reduce air pollution at ports$2,250,000,000→ Ports and eligible recipients (EPA Clean Air Act §133)
“…$2,250,000,000, to remain available until September 30, 2027, to award rebates and grants to eligible recipients on a competitive…”
Title VI, Subtitle A, Sec. 60102 — Grants to reduce air pollution at ports (Clean Air Act §133) - GSA acquisition/use of low-embodied-carbon materials to convert federal facilities to high-performance green buildings$2,150,000,000→ General Services Administration (Federal Buildings Fund)
“…$2,150,000,000, to remain available until September 30, 2026, to be deposited in the Federal Buildings Fund established under section 592 of title 40…”
Title VI, Sec. 60503 — Use of low-carbon materials (GSA facilities) - Conservation and resiliency projects on National Park Service and BLM lands$250,000,000→ National Park Service and Bureau of Land Management
“…$250,000,000, to remain available through September 30, 2031, to carry out projects for the conservation…”
Title V, Subtitle C, Sec. 50221 — National parks and public lands conservation and resilience
energy$55.9B · 30%
- Greenhouse Gas Reduction Fund — general assistance for clean-energy financing$11,970,000,000→ EPA Greenhouse Gas Reduction Fund recipients
“…$11,970,000,000, to remain available until September 30, 2024, to make grants…”
Title VI, Subtitle A, Sec. 60103 — Greenhouse gas reduction fund (Clean Air Act §134(a)(2)) - Greenhouse Gas Reduction Fund — financial assistance in low-income and disadvantaged communities$8,000,000,000
“…$8,000,000,000, to remain available until September 30, 2024, to make grants…”
Title VI, Subtitle A, Sec. 60103 — Greenhouse gas reduction fund (Clean Air Act §134(a)(3)) - Greenhouse Gas Reduction Fund — zero-emission tech for low-income/disadvantaged communities (Solar for All)$7,000,000,000→ States, municipalities, Tribal governments, eligible recipients
“…$7,000,000,000, to remain available until September 30, 2024, to make grants…”
Title VI, Subtitle A, Sec. 60103 — Greenhouse gas reduction fund (Clean Air Act §134(a)(1)) - DOE grants/rebates for advanced industrial facilities to cut emissions$5,812,000,000→ Energy-intensive industrial facilities
“…not otherwise appropriated, $5,812,000,000, to remain available through September 30, 2026…”
Title V, Subtitle E, Sec. 50161 — Advanced industrial facilities deployment program - DOE Energy Infrastructure Reinvestment (sec. 1706) — appropriation for loan credit-subsidy costs$5,000,000,000
“…$5,000,000,000, to remain available through September 30, 2026, to carry out activities under section 1706…”
Title V, Subtitle B, Sec. 50144 — Energy infrastructure reinvestment financing - DOE HOMES whole-house home-energy-efficiency rebates via State energy offices$4,300,000,000→ State energy offices
“…$4,300,000,000, to remain available through September 30, 2031…”
Title V, Subtitle A, Sec. 50121 — Home energy performance-based, whole-house rebates - DOE high-efficiency electric home rebate program via State energy offices$4,275,000,000→ State energy offices
“…a high-efficiency electric home rebate program in accordance with subsection (c), $4,275,000,000…”
Title V, Subtitle A, Sec. 50122 — High-efficiency electric home rebate program - DOE Loan Programs Office — appropriation for credit-subsidy costs of Title 17 loan guarantees$3,600,000,000
“…$3,600,000,000, to remain available through September 30, 2026, for the costs of gua…”
Title V, Subtitle B, Sec. 50141 — Funding for DOE loan programs office - Advanced Technology Vehicle Manufacturing (ATVM) direct-loan program appropriation$3,000,000,000
“…$3,000,000,000, to remain available through September 30, 2028, for the costs of providing direct loans…”
Title V, Subtitle B, Sec. 50142 — Advanced technology vehicle manufacturing - Grants for domestic manufacturing conversion to produce EVs and hybrids$2,000,000,000→ Domestic auto manufacturers
“…$2,000,000,000, to remain available through September 30, 2031, to provide grants for domestic production…”
Title V, Subtitle B, Sec. 50143 — Domestic manufacturing conversion grants - EPA Methane Emissions Reduction Program — grants/rebates/loans to cut oil-and-gas methane$850,000,000→ Environmental Protection Agency
“…$850,000,000, to remain available until September 30, 2028…”
Title VI, Subtitle A, Sec. 60113 — Methane emissions reduction program (Clean Air Act §136) - Tribal Energy Loan Guarantee Program — appropriation for loan credit-subsidy costs$75,000,000→ Indian Tribes / Tribal energy development
“…$75,000,000, to remain available through September 30, 2028…”
Title V, Subtitle B, Sec. 50145 — Tribal energy loan guarantee program
agriculture$18.3B · 10%
- USDA financial assistance to rural electric cooperatives for clean-energy systems$9,700,000,000→ Rural electric cooperatives (USDA Rural Utilities Service)
“…$9,700,000,000, to remain available until September 30, 2031, for the long-term resiliency…”
Title II, Subtitle A, Sec. 22004 — USDA assistance for rural electric cooperatives - USDA payments and loan relief for farm-loan borrowers with at-risk agricultural operations$3,100,000,000→ USDA Farm Service Agency borrowers
“…$3,100,000,000, to remain available until September 30, 2031, to provide payments to, for the cost of loans or loan modifications…”
Title II, Subtitle A, Sec. 22006 — Farm loan immediate relief for borrowers with at-risk agricultural operations - USDA financial assistance to farmers, ranchers, and foresters who experienced discrimination in USDA farm lending$2,200,000,000→ Farmers, ranchers, forest landowners (USDA)
“…$2,200,000,000 for a program to provide financial assistance, including the cost of any financial assistance, to farmers, ranchers…”
Title II, Subtitle A, Sec. 22007 — Financial assistance for those who experienced discrimination in USDA lending - Hazardous fuels reduction on National Forest System land in the wildland-urban interface$1,800,000,000→ National Forest System (USDA Forest Service)
“…$1,800,000,000 for hazardous fuels reduction projects on National Forest System land…”
Title II, Subtitle B, Sec. 23001 — National forest system restoration and fuels reduction - USDA loans for renewable-energy systems for rural electric borrowers$1,000,000,000
“…$1,000,000,000, to remain available until September 30, 2031, for the cost of loans…”
Title II, Subtitle A, Sec. 22001 — Additional funding for electric loans for renewable energy - Biofuel infrastructure and agriculture product market expansion grants$500,000,000
“…$500,000,000, to remain available until September 30, 2031, to carry out this subsection…”
Title II, Subtitle A, Sec. 22003 — Biofuel infrastructure and market expansion
transportation$8.2B · 4%
- FHWA grants for low-embodied-carbon construction materials in transportation projects$2,000,000,000
“…$2,000,000,000, to remain available until September 30, 2026, to the Administrator to reimburse…”
Title VI, Subtitle E, Sec. 60506 — Low-carbon transportation materials grants - FHWA Neighborhood Access and Equity grants (reconnecting communities split by highways)$1,893,000,000
“…$1,893,000,000, to remain available until September 30, 2026, to the Administrator of the Federal Highway…”
Title VI, Subtitle D, Sec. 60501 — Neighborhood access and equity grant program - USPS charging/infrastructure to support zero-emission delivery vehicles$1,710,000,000→ United States Postal Service
“…$1,710,000,000, to remain available through September 30, 2031, for the purchase, design, and installation…”
Title VII, Sec. 70002 — USPS clean fleets - U.S. Postal Service purchase of zero-emission delivery vehicles$1,290,000,000→ United States Postal Service
“…$1,290,000,000, to remain available through September 30, 2031, for the purchase of zero-emission delivery vehicles…”
Title VII, Sec. 70002 — USPS clean fleets - FHWA Neighborhood Access and Equity — additional appropriation for grants in economically disadvantaged communities$1,262,000,000→ Federal Highway Administration (economically disadvantaged communities)
“…$1,262,000,000, to remain available until September 30, 2026, to the Administrator of the Federal Highway Administration to provide grants for projects in communities…”
Title VI, Subtitle D, Sec. 60501(d) — Neighborhood access and equity: investment in economically disadvantaged communities
water$4.0B · 2%
- Bureau of Reclamation drought-mitigation grants/contracts in the Reclamation (Western) States$4,000,000,000→ Bureau of Reclamation — Reclamation States (Colorado River Basin)
“…$4,000,000,000, to remain available through September 30, 2026, for grants, contracts, or financial assistance…”
Title V, Subtitle C, Sec. 50233 — Drought mitigation in the reclamation states
health$3.0B · 2%
- CMS funding to implement Medicare drug-price negotiation and inflation rebates$3,000,000,000→ Centers for Medicare & Medicaid Services
“…$3,000,000,000 for fiscal year 2022, to remain available until expended…”
Title I, Subtitle B, Part 4, Sec. 11004 — Funding (drug pricing)
income security$837.5M · 0%
- HUD grants/loans to improve energy/water efficiency and climate resilience of assisted housing$837,500,000
“…$837,500,000, to remain available until September 30, 2028, for the cost of providing direct loans…”
Title III, Sec. 30002 — Improving energy/water efficiency of affordable housing
How this was built
Parsed the GovInfo enrolled XML with ElementTree; joined itertext() for a faithful text; attributed each dollar to its IRA-level section (excluding inserted quoted-block statutory text); every quote hand-verified as an exact substring of the joined source. 39 of 39 sampled figures were re-located as exact strings in the source text. Source: GovInfo enrolled bill text. Full bill text.
THE IRA IS A RECONCILIATION LAW, NOT AN APPROPRIATIONS ACT. Its operative verb is 'there is appropriated ... out of any money in the Treasury not otherwise appropriated ... to remain available until [2026-2031]' (121 'there is appropriated' clauses; ZERO 'authorized to be appropriated'). These are MANDATORY multi-year budget authority enacted outside the annual appropriations process, which CBO scores as DIRECT (mandatory) spending -- so every cash line here is tagged 'direct_spending', not 'appropriation'. Consequently the discretionary-appropriation pie for this bill is $0 (appropriated_total=0); the honest headline is that the IRA's spending side is direct spending, shown in its own disclosed block. TWO items are loan-commitment ceilings that spend NO cash and must not be summed with the outlays: DOE Title 17 guarantee authority raised to $40,000,000,000 (sec. 50141) and Energy Infrastructure Reinvestment guarantee authority up to $250,000,000,000 (sec. 50144); the associated cash is only the credit-subsidy appropriations ($3.6B and $5.0B respectively). A THIRD, HUD sec. 30002, caps subsidized loan principal at $4,000,000,000 (no cash) against an $837.5M subsidy appropriation. WHAT IS NOT ITEMIZED HERE: the IRA's largest dollar dimension by far is its clean-energy TAX CREDITS (production/investment/EV/manufacturing credits) and its REVENUE OFFSETS (15% corporate alternative minimum tax, 1% stock-buyback excise tax, expanded IRS enforcement receipts) plus the Medicare drug-pricing savings. Those figures do NOT appear as '$X for Y' lines in the operative text -- they live in the nonpartisan CBO/JCT cost estimate for H.R. 5376 (cbo.gov). Per the no-fabrication rule they are described but deliberately NOT given invented dollar line-items here; a CBO-sourced layer would add them with the CBO document + table row as citation. All 39 dollar strings below are exact substrings of the fetched enrolled text (verification: 39/39).