
One Big Beautiful Bill Act: Tax deductions for working Americans and seniors
Below are descriptions of new provisions from the One Big Beautiful Bill Act, signed into law on July 4, 2025, as Public Law 119-21, that go into effect for 2025.
“No Tax on Tips”
New deduction: Effective for 2025 through 2028, employees…

Tax Advantaged Savings Accounts for Children
On Friday, July 4, President Trump signed into law the One Big Beautiful Bill Act (H.R. 1) (“Big Beautiful Bill”) after narrow approval from both houses of Congress. The legislation extends the Tax Cuts and Jobs Act and enacts significant…

$1,000 Baby Bonus Explained: Who Qualifies And How To Get It
President Donald Trump’s new Big Beautiful Bill aims to set children up for financial success by offering a new savings account called the “Trump Account.” The federal government will provide a $1,000 bonus for every U.S. citizen born…

IRS Alternative Media Center offers tax info and forms to meet many needs
The IRS wants to ensure all taxpayers have access to vital tax information, which is why information is provided in a variety of formats and languages. The IRS Alternative Media Center offers accessible products to help people who use assistive…

IRS has options to help taxpayers who missed the filing deadline
The Internal Revenue Service today highlighted several resources to help taxpayers who missed the April 2025 federal income tax return filing deadline and owe taxes, interest and penalties.
Taxpayers who owe taxes should file their tax return…

IRS improves Pre-Filing Agreement program for large business and international taxpayers
The Internal Revenue Service today announced improvements to its Pre-Filing Agreement (PFA) program to provide greater tax certainty for large business and international taxpayers.
These improvements mark a renewed commitment by the IRS to…

IRS provides relief for brokers on certain digital asset sales
The U.S. Department of the Treasury and the Internal Revenue Service today issued Notice 2025-33 PDF extending and modifying the transition relief provided in Notice 2024-56 for brokers who are required to file Form 1099-DA, Digital Asset Proceeds…

Tax Advisory Committee includes recommendations to Congress and IRS
The Internal Revenue Service Electronic Tax Administration Advisory Committee (ETAAC) released its 2025 annual report today with 14 recommendations – four to Congress and 10 to the IRS.
The committee recommended to the IRS to update tax…

Alien taxation – Certain essential concepts
The taxation of aliens involves certain essential concepts as follows.
Resident aliens
A resident alien's income is generally subject to tax in the same manner as a U.S. citizen. If you are a resident alien, you must report all interest, dividends,…