One, Big, Beautiful Bill frequently asked questions

Individuals and workers

FS-2026-01, January 2026, Questions and answers about the new deduction for qualified overtime compensation (FS-2026-01)

Healthcare

FS-2025-10, December 2025, Updates to Questions and Answers about the Premium Tax Credit (FS-2025-10) PDF

Businesses

FS-2025-09, December 2025, Questions and answers about the limitation on the deduction for business interest expense

FS-2025-08, October 2025, Form 1099-K FAQ updates PDF

FS-2025-07, October 2025, Employee Retention Credit FAQs

Clean energy

FS-2025-05, August 2025, Clean energy credit modifications FAQs

Tax-exempt entities and charitable giving

FS-2026-03, February 2026, Questions and answers about Refundability and Recognizing Indian Tribal Governments for Purposes of Making a Special Needs Determination for the Adoption Tax Credit

Other taxes

Wildfire Relief Payments and Casualty Losses FAQs