Whenever Congress passes significant tax legislation, people reach out to me with questions on how the new law will impact them. The OBBBA addresses these problems and adds a few new changes to our tax law. Many OBBBA changes have enforcement and implementation details that will be worked out during the latter half of 2025. There are also significant changes to spending on defense and border enforcement, but these are outside the scope of this article. Remember to consult with a tax professional for specifics on how these OBBBA changes impact your specific situation.