One Big Beautiful Bill Act Archive
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
Major Updates to IRC Section 163(j) Under the One Big Beautiful Bill Act: What Businesses Need to Know
Written by Andreea Gheorghita, CPA Signed into law in July 2025, the One Big Beautiful Bill Act (OBBBA) introduces signific… Read More
The One Big Beautiful Bill Act: Key Changes for the Real Estate and Hospitality Industry
For real estate and hospitality pros, H.R. 1—commonly known as the One Big Beautiful Bill Act or OBBBA—has your tax wish list wrap… Read More
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
The One Big Beautiful Bill Act: Matters Affecting Tax-Exempt Organizations
Written by Megan Ryan, CPA, and Danielle Wright, CPA While much of the public discourse surrounding the “Big Beautiful Bill” has f… Read More
Enhancing Domestic R&D Incentives: Implications of the One Big Beautiful Bill Act
The enactment of the One Big Beautiful Bill Act (OBBBA) marks a significant milestone for businesses investing in domestic researc… Read More
