Factbox-What s in the Republican tax and spending plan



WASHINGTON (Reuters) -The Republican-controlled Congress on Wednesday could pass a sweeping budget package that would fulfill many of President Donald Trump's priorities. It has already passed the Senate and needs to be approved again by the House of Representatives before Trump can sign it into law.

Here is a summary of the major elements of the package, with cost and savings estimates by the Congressional Budget Office or the Joint Committee on Taxation when available.

CBO estimates the bill would add $3.3 trillion to the $36.2-trillion debt over 10 years, reduce revenues by $4.5 trillion and cut spending by $1.2 trillion. The number of people without health insurance would increase by 10.9 million over that period due to changes to programs such as Medicaid.    

INDIVIDUAL TAX CUTS * Makes permanent the lower income tax rates in Trump's 2017Tax Cuts and Jobs Act that are currently due to expire at theend of 2025 (Cost: $2.2 trillion) * Extends the standard deduction. (Cost: $1.4 trillion) * Extends and expands the alternative minimum tax exemption.(Cost: $1.4 trillion) * Expands the Child Tax Credit to $2,200 and indexes toinflation. (Cost: $817 billion) * Raises the estate tax exemption to $15 million. (Cost:$212 billion) * Exempts taxes on overtime pay until 2029. (Cost: $90billion) * Exempts taxes on some tipped income until 2029. (Cost: $32billion) * Creates a new deduction of up to $6,000 for people age 65and older until 2029  * Creates a tax break for some interest payments on autoloans until 2029. (Cost: $31 billion) * New tax-advantaged savings accounts for newborns. (Cost:$15 billion) * Expands deduction for state and local tax (SALT) paymentsfrom $10,000 to $40,000 until 2029 * Exempts up to $1,700 for contributions to scholarshipfunds for private schools (Cost: $26 billion)BUSINESS TAX BREAKS * Extends and increases a tax break for owners of"pass-through" businesses, such as sole proprietorships and LLCs(Cost: $737 billion) * Full expensing for business equipment purchases (Cost:$363 billion) * Full expensing of business research and development costs(Cost: $141 billion) * Expands tax break for business interest expenses (Cost:$61 billion)OTHER TAX CHANGES * Raises taxes on the biggest private university endowmentsfrom 1.4% to 21% (New revenue: $761 million) * Imposes a new 1% tax on funds sent by immigrants to theirhome countries (New revenue: $10 billion) * Eliminates taxes on firearm silencers (Cost: $1.7 billion) * Gives the government power to strip tax exempt status fromorganizations found to be "terrorist supporting" MEDICAID AND OTHER HEALTH PROGRAMS

Total savings: $1.1 trillion * Requires able-bodied adults who have no dependents towork, volunteer or be in school at least 80 hours a monthstarting in 2027 * Bolsters eligibility verification measures forparticipants and healthcare providers and removes rules thatmake it easier to enroll * Excludes some non-citizens from the program and penalizesstates that use their own funds to provide coverage to them * Blocks regulations that required minimum staffing levelsat nursing homes and other long-term care facilities * Prohibits funding for gender transition therapies forminors * Prohibits payments to large providers like PlannedParenthood that specialize in birth control, abortion and otherreproductive health services * Limits state "provider taxes" that are used to raise thefederal government's contribution * Adds $50 billion to rural providers to help offset theloss of revenue from the provider-tax limitation * Imposes stricter eligibility requirements for AffordableCare Act exchange insurance coverageENERGY, ENVIRONMENT, COMMUNICATIONS * Repeals grant programs for purchasing electric heavy-dutyvehicles * Repeals grants to reduce air pollution, greenhouse gasemissions  * Creates incentives for pipelines, natural gas exports andexploration * Ends tax breaks for electric vehicles  * Ends tax breaks for clean electricity and green energy * Restricts incentives for nuclear power  * Cancels funding for green-energy grant programs in the2022 Inflation Reduction Act, including vehicle manufacturing,home efficiency upgrades, electricity transmission and windpower * Weakens enforcement of fuel-efficiency standards forautomobiles and pickup trucks * Makes more electromagnetic communication spectrum bandsavailable for auctionIMMIGRATION AND JUSTICE 

Total cost: $178 billion * Provides money for border wall construction * Funds surveillance towers, drones and otherborder-security equipment * Increases staffing for immigration enforcement, bordercontrol and immigration courts * Increases detention capacity for immigration enforcement * Increases law enforcement protection of the president * Adds funding to investigate visa fraud and otherimmigration-related crimes  * Imposes new fees of up to $5,000 for immigrants' workpermits, court hearings, applications for asylum and othermatters * Reimburses states for border-security costs * Allows courts to require plaintiffs to post a bond whenthey sue to block government policiesMILITARY

Total cost: $153 billion  * Increases spending on shipbuilding * Adds funds for air and missile defense * Pays for munitions, nuclear weapons * Funds military operations to assist with border securityFOOD ASSISTANCE

Total savings: $186 billion * Increases work requirements for some of the 41 millionparticipants in the SNAP food aid program * Shift some costs from federal government to states * Bars some noncitizens from benefitsEDUCATION * Changes student loan repayment plans (Savings: $287billion) * Imposes borrowing limits for some student loan programs(Savings: $51 billion) * Limits the government's ability to cancel student debt(Savings: $18 billion) (Reporting by Andy Sullivan; Editing by Cynthia Osterman)