One, Big, Beautiful Bill news

Individuals

IR-2025-119, Dec. 9, 2025, Treasury, IRS provide guidance on new tax benefits for health savings account participants under the One, Big, Beautiful Bill

IR-2025-114, Nov. 21, 2025, Treasury, IRS provide guidance for individuals who received tips or overtime during tax year 2025

IR-2025-110, Nov. 5, 2025, Treasury, IRS provide penalty relief for tax year 2025 for information reporting on tips and overtime under the One, Big, Beautiful Bill

IR-2025-103, Oct. 9, 2025, IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill

IR-2025-82, Aug. 7, 2025, IRS announces no changes to individual information returns or withholding tables for 2025 under the One, Big, Beautiful Bill Act

IR-2025-92, Sept. 19, 2025, Treasury, IRS issue guidance listing occupations where workers customarily and regularly receive tips under the One, Big, Beautiful Bill

Families and dependents

IR-2025-117, Dec. 2, 2025, Treasury, IRS issue guidance on Trump Accounts established under the Working Families Tax Cuts; notice announces upcoming regulations

Businesses

IR-2025-107, Oct. 23, 2025 - IRS issues FAQs on Form 1099-K threshold under the One, Big, Beautiful Bill; dollar limit reverts to $20,000

IR-2025-106, Oct. 22, 2025 - IRS issues FAQs to address Employee Retention Credits under ERC compliance provisions of the One, Big, Beautiful Bill

IR-2025-105, Oct. 21, 2025 - Treasury, IRS provide transition relief for 2025 for businesses reporting car loan interest under the One, Big, Beautiful Bill

Investment and community development

IR-2025-113, Nov. 20, 2025, Treasury, IRS issue guidance on tax benefit for lenders on loans secured by farm or rural property under the One, Big, Beautiful Bill

IR-2025-96, Sept. 30, 2025, Treasury, IRS provide guidance for Opportunity Zone investments in rural areas under the One, Big, Beautiful Bill

Clean energy

IR-2025-86, Aug. 21, 2025, Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB

Tax exempt entities and charitable giving

IR-2025-121, Dec. 12, 2025, Treasury, IRS allow States to make an Advance Election to participate in the new federal tax credit for individual contributions to Scholarship Granting Organizations under the One, Big, Beautiful Bill

IR-2025-115, Nov. 25, 2025, Treasury, IRS request comments on implementation of the new federal tax credit for individual contributions to Scholarship Granting Organizations under the One, Big, Beautiful Bill

Other taxes

IR-2025-102, Oct. 7, 2025, Treasury, IRS provide penalty relief for remittance transfer providers who fail to deposit excise tax under the One, Big, Beautiful Bill