One Big Beautiful Bill Act (OBBBA)
The recent passage of the One Big Beautiful Bill Act marks a significant milestone in our legislative landscape. As thought leaders in this space, we are committed to exploring the profound implications of this act and guiding our community through the opportunities and challenges it presents.
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Louisville, KY
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Nashville, TN
Featured Insights
Explore this collection for the latest OBBBA news and analysis.
August 25, 2025 | Presidential Administration Impacts
On August 15, 2025, the Internal Revenue Service (IRS) released Notice 2025-42, consistent with Pres...
August 20, 2025 | In the News
Frost Brown Todd’s Mark F. Sommer, Elizabeth M. Ethington, and Kenneth Schwalbert Jr. authored...
August 20, 2025 | Presidential Administration Impacts
In my practice as part of our firm’s Wealth Planning and Family Office group, I work with many hig...
August 11, 2025 | Presidential Administration Impacts
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
August 8, 2025 | Presidential Administration Impacts
Depreciation plays a crucial role in real estate investing, directly impacting how much income inves...
August 8, 2025 | Presidential Administration Impacts
Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified s...
August 2, 2025 | Presidential Administration Impacts
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
July 30, 2025 | Presidential Administration Impacts
The One Big Beautiful Bill Act (OBBBA) has changed the game in the world of tax with respect to many...
July 22, 2025 | Presidential Administration Impacts
*This article was updated in July 2025 to reflect the changes to Section 1202 under the One Big Beau...
July 21, 2025 | Presidential Administration Impacts
The New Markets Tax Credit (NMTC) Program has reached a historic milestone. After 25 years of proven...
July 18, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
July 15, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
July 11, 2025 | Presidential Administration Impacts
The One Big Beautiful Bill, signed by President Donald Trump on July 4, contains a new development t...
July 11, 2025 | Presidential Administration Impacts
With a name like the One Big Beautiful Bill Act (OBBBA), you know two things right away: (1) it’s ...
July 9, 2025 | Blogs
On July 7, 2025, President Trump signed an executive order (EO) directing federal agencies to implem...
July 7, 2025 | Blogs
On July 4, 2025, President Trump signed H.R. 1—referred to as the “One Big Beautiful Bill Act”...
July 4, 2025 | Blogs
On July 4, 2025, President Trump signed H.R. 1—dubbed the One Big Beautiful Bill Act (OBBBA)...
July 4, 2025 | Presidential Administration Impacts
On Tuesday, July 1, the United States Senate narrowly approved President Donald Trump’s One Big Be...
July 3, 2025 | Family Office
On July 3, 2025, and by a vote of 218 to 214, the U.S. House of Representative passed the Senate’s...
July 3, 2025 | Presidential Administration Impacts
After narrowly clearing the House on July 3, the One Big Beautiful Bill Act[1] (OBBBA) was signed in...
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