One Big Beautiful Bill Act: The big-picture impact

One Big Beautiful Bill Act overview

Get a quick rundown of key provisions in the One Big Beautiful Bill Act, plus the main takeaways business owners should know to understand how the legislation could affect operations and payroll.

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No tax on tips in the OBBBA

This guide breaks down the new $25,000 “no tax on tips” deduction, who qualifies, which tips count, and what employers must report so workers can claim the benefit from 2025–28.

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No tax on tips on overtime overview

Learn how the One Big Beautiful Bill Act’s new overtime rules work, including who qualifies, what counts as deductible overtime premium pay, and what employers must track to stay compliant with 2025–28 reporting requirements.

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Bonus depreciation becomes permanent

Understand how the Big Beautiful Bill Act makes 100% bonus depreciation permanent, so businesses can deduct full equipment costs upfront, improve cash flow, and plan long-term purchases with more certainty.

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1099 threshold ticks up

With the 1099 threshold set to rise in 2026, this article explains what the change means for businesses relying on contractors or gig workers, and how to prepare for updated reporting rules.

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No tax on tips and overtime

This overview explains both new deductions for tip income and overtime pay, clarifying who qualifies, what employers must report, what stays the same, and how these rules affect payroll from 2025–28.

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Check out QBI deduction changes

See how the OBBBA makes the QBI deduction permanent, raises income thresholds, and adds a new $400 minimum — giving more small businesses access to this valuable 20% tax break.

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R&D write-offs and credits become more flexible

See how the OBBBA expands R&D tax benefits with immediate expensing, simpler rules, retroactive relief for 2022–24, and payroll-tax offsets to help boost cash flow and innovation.

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OBBB payroll tracking made simple

Learn how OnPay helps employers track and report OBBB-qualified tips and overtime automatically, stay compliant with new 2026 requirements, and avoid manual workarounds or payroll errors as reporting rules evolve.

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Child tax considerations

The Child Tax Credit is now permanent under the OBBBA. Learn what changed, who qualifies, and what business owners should know for 2026 and beyond.

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Guidance straight from Uncle Sam

The White House also provides an official overview that explains the key provisions and links to additional resources for those who want to dig deeper into what this legislation means for their business.

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