One Big Beautiful Bill Act: Corporation Highlights

A single source of information for everything relating to the recent landmark tax legislation, the One Big Beautiful Bill Act: Law, Explanation, and Analysis includes comprehensive explanations covering each provision of the Act, as well as the Internal Revenue Code as amended. The One Big Beautiful Bill Act (OBBBA) not only made nearly all soon-to-expire provisions of the Tax Cuts and Jobs Act of 2017 permanent, but also modified important deductions relating to businesses, including bonus depreciation, the Section 179 deduction, and the deduction of research and development expenses. The OBBBA also includes new deductions for earned tip and overtime income, as well as other new tax benefits for specified businesses and individuals.

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