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,
§199A, Form W-2, Form 1099-NEC, Schedule C, Social Security, retirement, modified adjusted gross income, MAGI, adjusted gross income, AGI, Form 1099-K, §45W, §25D, specified service trade or business, SSTB, One Big Beautiful Bill Act, OB3 Act, §70201, §224, Form 4137, §911, §931, §933, §70103, §70424, §70425(a), §70426, §70301, §168(k)(2)(B), §168(k)(2)(C), §70501, §70502, §70503, §70505, §70506, income-related monthly adjustment amount, IRMAA, qualified charitable distribution, QCD