One Big Beautiful Bill Act Year End Guide 2025

Rochelle Hodes
11/17/2025
Some tax provisions of the One Big Beautiful Bill Act (OBBBA) are already effective – and several more will take effect in 2026. Explore important OBBBA effects for your business with our year-end guide.

Get ahead of the curve by preparing for the tax implications of the OBBBA now

Explore our breakdown of the many tax provisions contained in this 1,000-plus-page law.

Our year-end guide covers the OBBBA’s changes with respect to research expenses, international tax issues, depreciation, and much more.

One Big Beautiful Bill Act Year End Guide 2025
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OBBBA International Tax Transition Rules
OBBBA International Tax Transition Rules
Three recently released notices provide much-needed interim guidance and preview what’s to come under the OBBBA’s international tax transition rules.
Exterior of the U.S. Capitol building, representing federal tax policy changes and legislative developments in 2025.
Year-End Hot Topics in Tax
Crowe tax specialists analyze how the OBBBA impacts depreciation, interest, and research expenses, plus LIFO inventory opportunities amid inflation.
IRS Releases More Guidance on Tips and Overtime
IRS Releases More Guidance on Tips and Overtime
The IRS released Notice 2025-69, which provides guidance for claiming the new deductions for tips and overtime compensation enacted by the OBBBA.
OBBBA International Tax Transition Rules
OBBBA International Tax Transition Rules
Three recently released notices provide much-needed interim guidance and preview what’s to come under the OBBBA’s international tax transition rules.
Exterior of the U.S. Capitol building, representing federal tax policy changes and legislative developments in 2025.
Year-End Hot Topics in Tax
Crowe tax specialists analyze how the OBBBA impacts depreciation, interest, and research expenses, plus LIFO inventory opportunities amid inflation.
IRS Releases More Guidance on Tips and Overtime
IRS Releases More Guidance on Tips and Overtime
The IRS released Notice 2025-69, which provides guidance for claiming the new deductions for tips and overtime compensation enacted by the OBBBA.

We understand the OBBBA – and how it can affect your organization


Work with a team that understands the timing and requirements of new OBBBA tax provisions. Find out how we can help.
Brandon Barrientos at Crowe
Brandon Barrientos
Partner, IronSpire Group at Crowe
Alexis Bergman
Alexis Bergman
Partner, Washington National Tax
Jay Blaivas
Jay Blaivas
Principal, Tax
daum-tim-225
Tim Daum
Principal, Washington National Tax
Andrew Eisinger
Andrew Eisinger
Partner, Federal Tax Consulting Leader
Devin Hall
Devin Hall
Managing Partner, Energy
Rochelle Hodes
Rochelle Hodes
Principal, Washington National Tax
Nick-Hollinden-225
Nick Hollinden
Partner, Tax Specialty Consulting Leader
AJ-Schiavone-225
A.J. Schiavone
Partner, Tax
David Strong
David Strong
Partner, Washington National Tax
Travis Ward
Travis Ward
Partner, International Tax Consulting Leader and Office Managing Partner, Grand Rapids
Y.K. Chung
Y.K. Chung
Managing Director, Washington National Tax
Caleb Egli Headshot
Caleb Egli
Managing Director, Washington National Tax
Carl Karpiak Headshot
Carl Karpiak
Managing Director, Washington National Tax
Tracking tax policy
Learn more about issues that can affect your tax strategy.