One Big Beautiful Bill Act (OBBBA) Resource Center

How Will This Sweeping Piece of Legislation Impact You?

The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, will have a widespread impact on almost every taxpayer. From its extension of 2017 Tax Cuts & Jobs Act (TCJA) provisions, to modifications of other tax laws to the addition of completely new provisions, the OBBBA will affect businesses, individuals and even international taxpayers.

We’ve created this resource center to serve as a comprehensive guide — helping you and your organization stay up to date on not only the Act itself, but clarifications and perspectives yet to come as the OBBBA is applied in real life.

Read our thought leadership articles below, register for our upcoming CPE webinar and contact one of our industry-specific leaders below to discuss the OBBBA’s specific impact on you.

Featured Cohen & Co Insights

One Big Beautiful Bill Up Close: Tax Impact for Private Companies

Take an in-depth look at the most impactful changes for private companies and their owners — and why they matter for your tax strategy.

>> Contact Adam Fink to learn more about the OBBBA’s impact on private companies.

One Big Beautiful Bill Up Close: Tax Impact for Real Estate

Learn how the OBBBA will significantly impact the real estate industry — from key deductions and bonus depreciation, to new opportunities for investors and developers.

>> Contact Dave Sobochan or Angel Rice to learn more about the OBBBA’s impact on the real estate industry.

One Big Beautiful Bill Up Close: Tax Impact for High-Net-Worth Individuals

The OBBBA impacts various aspects of tax planning for high-net-worth individuals — focusing on five key provisions that will likely reshape tax strategies.

>> Contact Joe Falbo or Tom Kotick to learn more about the OBBBA’s impact on high-net-worth individuals.

One Big Beautiful Bill Up Close: Tax Impact for Private Equity and Registered Funds

Generally, the OBBBA stands to positively impact investors and managers of private equity and registered investment company (RIC) funds — directly, via tax provisions included, and/or indirectly via provisions excluded from the final Act.

>> Contact Jon Williamson to learn more on the impact on private equity funds, or Rob Meiner or Stephen Fisher for more on RIC funds.

Additional Cohen & Co Insights

• 6 Tax Provisions that Changed in the Final One Big Beautiful Bill Act (7/10/25)
• Senate Details Tax Provisions in Its Version of The One Big Beautiful Bill (6/25/25)