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Checkpoints Exclusive Executive Summary of the 2025 Tax Act It introduces new tax breaks for workers (e g , no tax on tips, overtime, or auto loan interest for U S -made cars) and families (e g , expanded childcare credits, school choice credits, senior exemptions, and savings accounts for children) The effective date of the Act is July 4, 2025
Tax provisions in the One Big Beautiful Bill Act The tax provisions in this bill will help facilitate tax planning earlier in the year, which can help reduce the anxiety of the unknown for many taxpayers ” The AICPA has published charts comparing tax and personal financial planning provisions of the act with current law (free site registration required)
Your Complete Guide to the One Big Beautiful Bill Act: 2025 Tax Law . . . The “One Big Beautiful Bill Act” of 2025 represents the most comprehensive tax overhaul in recent years, with more than 35 major provisions affecting everything from individual tax rates to business deductions Below, you’ll find every significant change— numbered, explained in depth, and organized by impact —so you can understand exactly what’s changing, when it takes effect, and
New law brings in significant tax changes | Grant Thornton The tax-centric law delivered on a wide-variety of GOP promises around taxes, ranging from extending and expanding upon expiring portions of the 2017 Tax Cuts and Jobs Act, to campaign promises made by Trump for new tax breaks on tips, overtime pay, and auto loan payments, all while reviving three significant taxpayer-friendly business
2025 Tax Reform: Final Tax Provisions of “The One, Big, Beautiful Bill . . . The “One Big Beautiful Bill Act” (the Bill) was signed into law on July 4, 2025, and implements sweeping and permanent changes to the U S tax code, including extending many of the expiring provisions of the 2017 Tax Cuts Jobs Act (TCJA) Below is a focused summary of select tax-related provisions in the final law Individual Tax Provisions Below are select highlights of the individual
One Big Beautiful Bill Act (OBBBA) Tax Impacts | H R Block® The 2025 Reconciliation Legislation (H R 1), also known as the One Big Beautiful Bill Act (OBBBA), makes many of the 2017 changes from the Tax Cut and Jobs Act (TCJA) permanent It also adds some new tax rules, both short-term and long-term Some of these new tax laws affect 2025 taxes (filed in 2026), but most will start in 2026 or later
KLR | 2025 One Big Beautiful Bill Signed: Key Tax Changes for… Here’s a summary of the key provisions of the new law commonly referred to as the One Big Beautiful Bill Act (OBBBA) and what it could mean for your taxes in 2025 and beyond The new law extends many TCJA provisions that had been set to expire in 2025 It provides new tax breaks, including exemptions for tips and auto loan interest
2025 Tax Reform Explained: Inside the “One Big Beautiful Bill Act” July 2025 has delivered fireworks beyond the Fourth of July: Congress has passed a monumental new tax law—informally known as the “One Big Beautiful Bill Act ” While the official name was removed for procedural reasons, this massive bill is set to become the defining tax legislation of the decade
Analysis of the 2025 Federal Tax Changes Under the “One Big Beautiful . . . President Donald Trump signed wide-ranging tax legislation, P L 119-21 (the Legislation) on July 4, 2025 The Legislation includes net tax cuts of $4 5 trillion and spending cuts of $1 2 trillion, for a cost compared with current law of approximately $3 3 trillion over the 10-year budget window