One, Big, Beautiful Bill news

Individuals and workers

IR-2026-68, May 28, 2026, Taxpayers can now view and submit Trump Account elections in their IRS Individual Account

IR-2026-66, May 22, 2026, IRS CEO Frank J. Bisignano visits Ohio to tout Working Families Tax Cuts provisions on no tax on car loan interest, no tax on overtime, enhanced deduction for senior citizens

IR-2026-49, April 10, 2026, Treasury, IRS issue final regulations listing occupations where workers customarily and regularly receive tips under the One, Big, Beautiful Bill

IR-2026-35, Mar. 12, 2026, Updated Tax Withholding Estimator lets millions of taxpayers take One, Big, Beautiful Bill changes into account when calculating their withholding

IR-2026-10, Jan. 23, 2026, Treasury, IRS issue FAQs to address the new deduction for qualified overtime compensation under the One, Big, Beautiful Bill

IR-2026-09, Jan. 16, 2026, Treasury, IRS: Supplemental basic allowance for housing payments to members of the military are not taxable

IR-2026-04, Jan. 9, 2026, IRS.gov resources can help answer questions about the One, Big, Beautiful Bill

IR-2026-02, Jan. 8, 2026, IRS announces first day of 2026 filing season; online tools and resources help with tax filing

IR-2025-129, Dec. 31, 2025, Treasury, IRS provide guidance on the new deduction for car loan interest 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-2026-42, March 31, 2026, 4 million children have been signed up for Trump Accounts with 1 million claiming the $1,000 pilot program contribution

IR-2026-33, March 6, 2026, Treasury, IRS issue proposed regulations on how to open initial Trump Accounts under the One, Big, Beautiful Bill

IR-2026-31, March 6, 2026, Treasury, IRS issue proposed regulations for Trump Accounts contribution pilot program, Treasury Department to deposit $1,000 into the account of each eligible child

IR-2025-127, Dec. 23, 2025, IRS updates frequently asked questions on the Premium Tax Credit

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

Healthcare

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

Businesses

IR-2026-06, Jan. 14, 2026, Treasury, IRS issue guidance on the additional first year depreciation deduction amended as part of the One, Big, Beautiful Bill

IR-2026-03, Jan. 8, 2026, Treasury, IRS issue proposed regulations reflecting changes from the One, Big, Beautiful Bill to the threshold for backup withholding on certain payments made through third parties

IR-2025-126, Dec. 23, 2025, IRS updates frequently asked questions on changes to the Limitation on the Deduction for Business Interest Expense

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

Clean energy

IR-2026-23, Feb. 12, 2026, Treasury, IRS provide guidance for certain energy tax credits regarding material assistance provided by prohibited foreign entities under the One, Big, Beautiful Bill

IR-2026-20, Feb. 3, 2026, Treasury, IRS issue proposed regulations on the clean fuel production credit under the One, Big, Beautiful Bill

IR-2025-122, Dec. 19, 2025, Treasury, IRS provide safe harbor for taxpayers claiming the carbon capture credit

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

Investment and community development

IR-2026-45, April 6, 2026, Treasury, IRS provide guidance to States for nominating census tracts as qualified opportunity zones under the One, Big, Beautiful Bill

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

Tax exempt entities and charitable giving

IR-2026-27, Feb. 27, 2026, Treasury, IRS issue FAQs about general refundability and recognizing Indian tribal governments for purposes of making a special needs determination for the Adoption Tax Credit

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-2026-59, April 30, 2026,  Treasury, IRS provide guidance on a new method for recovering federal excise tax paid on dyed fuel established under the One, Big, Beautiful Bill

IR-2026-48, April 10, 2026, Treasury, IRS issue proposed regulations on the new remittance transfer tax established under the One, Big, Beautiful Bill

IR-2025-125, Dec 22, 2025, Treasury, IRS announce forthcoming guidance on a new method for recovering federal excise tax paid on dyed fuel established under the One, Big, Beautiful Bill

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