H.R. 1, commonly referred to as the One Big Beautiful Bill Act or OBBBA, signed into law on July 4, 2025, includes a broad array of tax provisions affecting individuals, businesses, and international taxpayers and extends many of the expiring provisions from the Tax Cuts and Jobs Act (TCJA), P.L. 115-97. In this report, we provide an overview of certain provisions that we believe are especially relevant to our CPEA member firms and the pass-through entities and small businesses they
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Overview of OBBBA Tax Provisions: Focus on Small & Medium-Sized Businesses
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Download the CPEA Report - September 2025 - Overview of OBBBA Tax Provisions - Focus on Small and Medium-Sized Businesses
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