One Big Beautiful Bill Act (OBBBA) Resources
Updated Jan. 23, 2026
The One Big Beautiful Bill Act (OBBBA) is a comprehensive piece of legislation that reshapes tax policy, federal spending and the debt ceiling. It extends many provisions from earlier tax reforms, including the Tax Cuts and Jobs Act of 2017, introduces new deductions and credits, and adjusts funding across a wide range of government programs.
For CPAs, this legislation brings significant changes that impacts tax planning, compliance, business operations and client advisory services. To help you stay informed and prepared, we’ve created this page to serve as your go-to destination for expert insights, tools and updates.
Articles and blogs
Trump's 'no tax on tips' brings new W-2 era
CFO Dive
Jan. 21, 2026
How Trump Savings Accountants work in the new OBBBA
CPA Practice Advisor
Jan. 15, 2026
Prop. regs. amend Sec. 3406 backup withholding regulations
The Tax Adviser
Jan. 9, 2026
Qualified Opportunity Zones offer additional tax opportunities under OBBBA
Mahoney CPAs and Advisors
Dec. 9, 2025
What to expect from clean energy tax incentives post-OBBBA
Thomson Reuters
Nov. 19, 2025
OBBBA income tax changes and your 2025 tax strategy
Dan Kidney, CPA, Wipfli
Nov. 6, 2025
How OBBBA alters charitable deduction strategies for 2025 and 2026
Journal of Accountancy
Oct. 31, 2025
Experts offer tips on R&E expensing post-OBBBA
Thomson Reuters
Oct. 30, 2025
2025 tax act myths: Social Security tax rules unchanged
Thomson Reuters
Oct. 23, 2025
The One Big Beautiful Bill Act highlights issues resulting from Minnesota’s static conformity
Sara Clear and Raymond Goertz, Deloitte Tax LLP
Oct. 3, 2025
Understanding the draft Schedule 1-A (Form 1040) for 2025
Current Federal Tax Developments
Sept. 15, 2025
Three education tax breaks in the new OBBBA law
CPA Practice Advisor
Sept. 11, 2025
'No tax on tips' approved for 2025: What to know now
Kiplinger
Sept. 4, 2025
The OBBB and its impact on corporate tax incentives
Phil Williams
July 29, 2025
Veteran payroll educator warns of confusion over new overtime/tip deductions
Thomson Reuters
July 28, 2025
One Big Beautiful Bill Act: Tax deductions for working Americans and seniors
IRS
July 14, 2025
R&E provisions in the new tax act
Thomson Reuters
July 10, 2025
Which Minnesota industries will benefit from the federal budget act
Star Tribune
July 9, 2025
Trump’s win on domestic agenda makes winners of some Minnesotans, losers of others
MinnPost
July 8, 2025
9 takeaways for CFOs from the ‘One Big Beautiful Bill Act’
CFO
July 8, 2025
How the federal budget bill impacts people on Social Security
KARE 11
July 7, 2025
Tax provisions in the One Big Beautiful Bill Act
The Tax Adviser
July 4, 2025
