Taxpayers and tax professionals have already dealt with many changes from the One Big Beautiful Bill Act on 2025 tax returns. However, many OBBBA provisions are effective for the first time in 2026. Other provisions that impacted 2025 returns have differing effects in 2026. This does not even include those OBBBA provisions that simply extended or made permanent provisions of the Tax Cuts and Jobs Act that had been scheduled to expire at the end of 2025.
Below are some of the more significant OBBBA changes that are effective for 2026.
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