WASHINGTON (AP) -- House Republicans are advancing President Donald Trump's big bill of tax breaks, spending cuts and beefed-up border security as Speaker Mike Johnson attempts to pass the package over unified Democratic opposition by Memorial Day.

House committees have labored on the legislation, which runs a whopping 1,116 pages and is titled the "One Big Beautiful Bill Act," a nod to Trump himself.

Still, GOP divisions run high. Fiscal conservatives worry the bill doesn't cut Medicaid spending enough, while Republicans from competitive swing districts warn that they can't support a bill that would jeopardize access to health coverage and food assistance for constituents.

Democrats say they will fight what House party leader Hakeem Jeffries calls "this extreme and toxic bill."

Here's a look at what's in and out of the legislative package so far:

Central to the GOP package is more than $5 trillion in tax cuts, according to an estimate from the Joint Committee on Taxation -- costs that are partially offset by spending cuts elsewhere and other changes in the tax code.

Republicans look to make permanent the individual income tax cuts passed in Trump's first term, in 2017, plus enact promises he made on the 2024 campaign trail to not tax tips, overtime and interest on some auto loans.

To partially offset the lost revenue, Republicans propose repealing or phasing out more quickly the clean energy tax credits passed during Joe Biden's presidency, helping to bring down the overall cost of the tax portion to about $3.8 trillion.

But lawmakers from New York, California and other high-tax states say the boost for state and local tax deductions, called SALT, is insufficient. As proposed, it rises from $10,000 to $30,000 for joint filers making less than $400,000 per year. They are pushing for more.

The bill also includes a temporary $2,000 boost to the standard deduction, bringing it to $32,000 for joint filers. And there is a temporary $500 increase in the child tax credit, bringing it to $2,500.

The estate tax exemption raises to $15 million.

Several of the provisions Trump touted on the campaign trail would be temporary, lasting roughly through his second term in office. The tax breaks for tips, overtime and car loan interest expire at the end of 2028. That's also the case for a $4,000 increase in the standard deduction for seniors.

House Republicans are looking to shift some of the costs of the Supplemental Nutrition and Assistance Program, known as SNAP, to the states.

States would shoulder 5% of benefit costs, beginning in fiscal 2028, and 75% of the administrative costs. Currently, states pay none of the benefit and half of the administration costs.

Republicans also are expanding the work requirements to receive food aid. Under current law, able-bodied adults without dependents must fulfill work requirements until they are 54, and that would change under the bill to age 64.

Also, some parents are currently exempt from work requirements until their children are 18; that would change so only those caring for a dependent child under the age of 7 are exempt.

At the same time, the legislation would invest $60 billion in new money for agriculture programs, sending aid to farmers.

A focal point of the package is nearly $800 billion in reduced spending in the Medicaid program.

To be eligible for Medicaid, there would be new "community engagement requirements" of at least 80 hours per month of work, education or service for able-bodied adults without dependents. The new requirement would not kick in until Jan. 1, 2029, after Trump leaves office. People would also have to verify their eligibility for the program twice a year, rather than just once.

Republicans are looking to generate savings with new work requirements. But Democrats warn that millions of Americans will lose coverage.

An estimate from the nonpartisan Congressional Budget Office said the proposals would reduce the number of people with health care by at least 7.6 million from the Medicaid changes, and possibly more with other changes to the Affordable Care Act.

Applicants could not qualify for Medicaid if they have a home that is valued at more than $1 million.

Republicans are also using the package to reward allies and disadvantage political foes.

The package would eliminate a $200 tax on gun silencers that has existed since Congress passed the National Firearms Act in 1934. The elimination of the tax is supported by the NRA.

The group Giffords, which works to reduce gun violence, said silencers make it more difficult to recognize the sound of gunfire and locate the source of gunshots, impairing the ability of law enforcement to respond to active shooters.

Republicans are also looking to prohibit Medicaid funds from going to Planned Parenthood, which provides abortion care. Democrats say defunding the organization would make it harder for millions of patients to get cancer screenings, pap tests and birth control.

And the bill would allow the Trump administration to remove the tax-exempt status of nonprofits that it says support terrorism. That will create what some nonprofits say is an arbitrary standard to financially punish charities that advocate for issues that don't align with Trump's agenda.

"MAGA" is shorthand for Trump's signature line, "Make America Great Again." But in this case, it means "Money Accounts for Growth and Advancement."

For parents or guardians who open new "MAGA" accounts for their children, the federal government will contribute $1,000 for babies born between Jan. 1, 2024 and Dec. 31, 2028.

Families could add $5,000 a year, with the account holders unable to take distributions before age 18. Then, they could access up to 50% of the money to pay for higher education, training and first-time home purchases. At age 30, account holders have access to the full balance of the account for any purpose.

The legislation would provide $46.5 billion to revive construction of Trump's wall along the U.S.-Mexico border, and more money for the deportation agenda.

There's $4 billion to hire an additional 3,000 new Border Patrol agents as well as 5,000 new customs officers, and $2.1 billion for signing and retention bonuses. There's also funds for 10,000 more Immigration and Customs Enforcement officers and investigators.

It includes major changes to immigration policy, imposing a $1,000 fee on migrants seeking asylum -- something the nation has never done, putting it on par with few others, including Australia and Iran.

Overall, the plan is to remove 1 million immigrants annually and house 100,000 people in detention centers.

There's also nearly with $150 billion in new money for the Defense Department and national security.

It would provide $25 billion for Trump's "Golden Dome for America," a long-envisioned missile defense shield, $21 billion to restock the nation's ammunition arsenal, $34 billion to expand the naval fleet with more shipbuilding and some $5 billion for border security.

It also includes $9 billion for servicemember quality of life-related issues, including housing, health care and special pay.

A wholesale revamping of the student loan program is key to the legislation, providing $330 billion in budget cuts and savings.

The proposal would replace all existing student loan repayment plans with just two: a standard option with monthly payments spread out over 10 to 25 years and a "repayment assistance" plan that is generally less generous than those it would replace.

Among other changes, the bill would repeal Biden-era regulations that made it easier for borrowers to get loans canceled if their colleges defrauded them or closed suddenly.

There would be a tax increase, up to 21%, on some university endowments.

To generate revenue, one section would allow increased leasing of public lands for drilling, mining and logging while clearing the path for more development by speeding up government approvals.

Royalty rates paid by companies to extract oil, gas and coal would be cut, reversing Biden's attempts to curb fossil fuels to help address climate change.

In a last-minute add, Republicans also included a provision authorizing sales of hundreds of thousands of acres of public lands in Nevada and Utah, prompting outrage from Democrats and environmentalists.

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Associated Press writers Collin Binkley and Mary Clare Jalonick in Washington and Matthew Brown in Billings, Montana, contributed to this report.