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A Game-Changer for Taxpayers: What the “One Big Beautiful Bill” Means for Your Tax Returns The tax landscape in 2026 looks very different from years past — and it’s all because of a major piece of legislation passed in mid-2025 known as the One Big Beautiful Bill Act (OBBBA). This wide-ranging tax package makes several significant changes to federal tax law that affect both individual and business taxpayers. 1. What Is the One Big Beautiful Bill? The One Big Beautiful Bill A