Feature Article 
One Big Beautiful Bill Act Provisions You Cannot Afford to Ignore in 2025
In July 2025, President Trump signed Public Law 119-21, commonly known as the One Big Beautiful Bill Act (or the OB3 Act). Many new provisions impacting individual taxpayers take effect during tax year 2025 and require... Thomas Gorczynski, EA, USTCP, NTPI Fellow®
Fall 2025,
Feature Article,
§168(k)(2)(C), AGI, Form 4137, §70501, Form 1099-K, §911, §199A, §70502, §45W, §931, Form W-2, §70503, §25D, §933, Form 1099-NEC, §70505, specified service trade or business, §70103, Schedule C, §70506, SSTB, §70424, Social Security, income-related monthly adjustment amount, §70425(a), retirement, IRMAA, One Big Beautiful Bill Act, §70426, modified adjusted gross income, qualified charitable distribution, OB3 Act, §70301, MAGI, QCD, §70201, §168(k)(2)(B), adjusted gross income, §224