One, Big, Beautiful Bill Guidance

Notice 2026-05 PDF, Expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act (OBBA)
Notice 2025-72 PDF, Allocation of Foreign Income Taxes Resulting from the Repeal of Section 898(c)(2); Recognition of Pretransition Gain or Loss under Section 987
Notice 2025-71 PDF, Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code
Notice 2025-70 PDF, Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations
Notice 2025-69 PDF, Guidance for Individual Taxpayers who received Qualified Tips or Qualified Overtime Compensation in 2025
Notice 2025-68 PDF, Notice of intent to issue regulations with respect to section 530A Trump accounts
Notice 2025-62 PDF, Relief from Certain Penalties Related to Information Reporting Required in Connection with No Tax on Tips and Overtime
Notice 2025-57 PDF, Transitional Guidance Regarding Returns Relating to Certain Interest on Specified Passenger Vehicle Loans Received in a Trade or Business
Notice 2025-55 PDF, Relief from Penalty for Failure to Deposit Remittance Excise Tax (Oct. 7, 2025)
Notice 2025-50 PDF, Substantial Improvement of Property in Rural Areas (Sept. 30, 2025)

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