Documents related to the One Big Beautiful Bill Act (OBBBA)

Capitol Tax Partners’ technical overview of the OBBBA as enacted

Capitol Tax Partners’ technical overview of the energy provisions found in the OBBBA as enacted

Capitol Tax Partners’ technical overview of select business and international provisions found in the OBBBA as enacted

Capitol Tax Partners’ summary of “Trump Accounts” found in the OBBBA as enacted

OBBBA — Enrolled bill

OBBBA — Senate passed bill

OBBBA — Redline comparison of Senate passed Manager’s amendment to June 28 substitute amendment

OBBBA — Senate substitute amendment

OBBBA — Senate Finance Committee summary of bill as enacted

OBBBA — Senate Finance Committee section-by-section of bill as enacted

OBBBA — Senate Finance Committee summary

OBBBA — Senate Finance Committee section-by-section

OBBBA — Senate Finance Committee text

OBBBA — Senate Finance Committee “2025 Tax Reform” landing page

OBBBA — House passed bill

OBBBA — House Rules Committee Print

OBBBA — Manager’s Amendment to Rules Committee Print

OBBBA — House Budget Committee Report

OBBBA — House Ways and Means Committee Report

OBBBA — House Ways and Means Committee “2025 Reconciliation” landing page

JCT distributional analysis of bill as enacted (current law)

JCT distributional analysis of bill as enacted (current policy)

JCT revenue estimate of bill passed by the U.S. Senate (current law)

JCT revenue estimate of bill passed by the U.S. Senate (current policy)

JCT distributional analysis of the Senate substitute amendment (current law)

JCT distributional analysis of the Senate substitute amendment (current policy)

JCT revenue estimate of the Senate substitute amendment (current law)

JCT revenue estimate of the Senate substitute amendment (current policy)

JCT distributional analysis of the Senate Finance Committee draft

JCT revenue estimate of the Senate Finance Committee draft (current law baseline - preliminary)

JCT revenue estimate of the Senate Finance Committee draft (current policy baseline)

JCT distributional analysis of section 199A provisions of the bill passed by the U.S. House

JCT further distributional analysis of the bill passed by the U.S. House

JCT distributional analysis of the bill passed by the U.S. House

JCT revenue estimate of the bill passed by the U.S. House

JCT technical description of the bill passed by the House Ways and Means Committee

JCT revenue estimate of the bill passed by the House Ways and Means Committee

JCT distribution table of the bill passed by the House Ways and Means Committee

CBO estimated budget effects of Senate substitute amendment (Relative to CBO’s January 2025 Baseline)

CBO estimated budget effects of Senate substitute amendment (Relative to the Budget Enforcement Baseline for Consideration in the Senate)

CBO dynamic estimate of the bill passed by the U.S. House

CBO estimated budget effects of bill passed by the U.S. House

CBO 2025 reconciliation landing page

Capitol Tax Partners’ technical overview of the OBBBA as passed by the House Ways and Means Committee

Capitol Tax Partners’ technical overview of the energy provisions found in the OBBBA as passed by the U.S. House

Congressional Updates, Capitol Tax Update, House Ways and Means Committee Updates, Legislative SummariesJacob Triolo