Understanding the OBBBA Legislation
The OBBBA legislative package draws extensively on key elements of the 2017 Tax Cuts and Jobs Act (TCJA), aiming to make permanent many of its expiring provisions. It also introduces new tax policies designed to support working families, encourage economic growth in rural communities, simplify tax administration, and unwind certain climate and clean-energy related tax credits enacted in recent years.
Many of the provisions described herein would be effective for tax years beginning after December 31, 2025, or following the date of enactment (July 4, 2025), although certain provisions are retroactive or prospective in nature.
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Explore the OBBBA E-Book
The One, Big, Beautiful Bill Act (OBBBA) represents a wide-ranging legislative initiative that includes significant changes to the federal tax code.
Our OBBBA e-book provides deep analysis of the provisions, changes, and insights from the new bill.
Watch the Webinar Recording
View The One, Big, Beautiful Bill Analysis & Conversation webinar recording to learn more about the provisions our tax professionals have found to be the most impactful for our clients.
You will hear analysis from our tax professionals as they discuss what this bill means for you and how to prepare for the changes ahead.
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