
Tax season always brings its share of headaches — especially when a major tax law overhaul like the One Big Beautiful Bill Act (OBBBA) changes the rules. Since being signed into law in July 2025, the OBBBA has introduced a wide range of tax code updates that affect individuals, families, and businesses alike.
Despite its impact, many tax preparers are still catching up, and a few important provisions are being missed on returns this year. Overlooking these changes could mean missed deductions, incorrect filings, or even unnecessary tax bills for you or your clients. Here are four OBBBA provisions that are surprisingly easy to overlook — and why they matter.