The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, permanently extends several tax provisions originally set to
expire under the Tax Cuts and Jobs Act (TCJA) of 2017. It also introduces modifications and new provisions that may affect investors.
All TCJA tax brackets are now permanent, including the top tax bracket at 37% for incomes above $626,350 (individuals) and $751,600 (married couples). The 10% and 12% brackets will receive additional inflation adjustments in 2026.