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OBBBA Individuals Archive

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Tracking the IRC Section 4960 “Covered Employee” Expansion: What Notice 2026-36 Tells Us and What’s Still Coming

Introduction The IRS has signaled how it will interpret the One Big Beautiful Bill Act’s (OBBBA) expansion of the executive compen… Read More

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Tax Breaks for Tips and Overtime Under the One Big Beautiful Bill Act

The One Big Beautiful Bill Act, also known as H.R. 1 or OBBBA, introduces tax relief for many individuals who earn tips or overtim… Read More

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The One Big Beautiful Bill Act: The New Tax Law Overview

1/30/25: Updated to include clarifications to Income and Deducations. 12/4/25: Updated to include changes to Major Tax Changes for… Read More