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FAQs on H.R. 1, the One Big Beautiful Bill Act (H.R. 1)

Jul 23, 2025 · 1 min read

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H.R. 1, commonly referred to as the One Big Beautiful Bill Act or OBBBA (H.R. 1), signed into law on July 4, 2025, contains many changes that tax practitioners need to understand. These frequently asked questions (FAQs) distill the most pressing questions and answers surrounding H.R. 1. Whether you're seeking clarity on effective dates, individual and business tax provisions or planning considerations, this resource offers a practical starting point for understanding the law’s impact and preparing for what comes next.

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