Republicans are promoting President Donald Trump's One Big Beautiful Bill at their midterm convention in Dallas as their central legislative achievement, while its first-year effects remain uneven. The law extended tax policies from Trump's first term and created breaks for tips, overtime, certain auto-loan interest payments, families and seniors. Treasury Department figures show 7.5 million filers claimed the tipped-income exemption, 29 million claimed the overtime exemption, 35 million used the enhanced senior deduction and nearly 40 million families claimed the larger child tax credit. The average tax benefit was about $2,300, while average refunds rose about $350, or 11%. The Tax Foundation said larger gains went to higher-income households and were partly offset by tariffs and other policies. The law also tightened eligibility for SNAP (food assistance program) and Medicaid (government health insurance program), including an 80-hour monthly requirement involving work, community service or education. SNAP enrollment has fallen by 4 million, while the Congressional Budget Office estimates more than 7 million people could lose health insurance because of the Medicaid changes. Most states are due to begin Medicaid work requirements in 2027, and the legislation includes a $50 billion fund for rural hospitals. It also allocated about $350 billion to the Defense and Homeland Security departments, including roughly $150 billion for the Pentagon and $175 billion for immigration enforcement. Immigration arrests approached 50,000 in July and nearly 51,000 in August. The Congressional Budget Office estimates the law will add $3.4 trillion to the deficit over a decade as tax revenue falls by $4.5 trillion and spending declines by $1.1 trillion, while U.S. debt reaches $40 trillion.