Index/Organizations/One Big Beautiful Bill Act

One Big Beautiful Bill Act

2025 United States budget reconciliation law

Fact-Checks

180 results
Dec 5, 2025
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Can taxpayers deduct charitable donations without itemizing in 2025 and how?

Yes — beginning with the 2025 tax year, most taxpayers who do not itemize will not be able to deduct charitable gifts on Schedule A, but the One Big Beautiful Bill Act (OBBBA) creates a new above‑the‑...

Dec 17, 2025
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New border wall constructed since January 2025

Since January 20, 2025, federal agencies have resumed and expanded border-barrier activity: U.S. Customs and Border Protection (CBP) and the Department of Homeland Security (DHS) report that more than...

Dec 11, 2025
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How does the DOE define 'professional degree' for the 2025–2026 list update?

The Department of Education’s negotiated-rulemaking process has proposed a much narrower internal definition of “professional degree” for the 2025–2026 list update that would recognize roughly 11 prim...

Dec 10, 2025

Which professional degrees were added or removed from the 2025–2026 list and why?

The Department of Education’s negotiated-rulemaking proposal and related guidance drastically narrowed which graduate programs count as “professional degrees,” removing many health, education and othe...

Dec 14, 2025

What are the eligibility rules and phaseouts for clean energy tax credits expiring or changing in 2026?

Major residential clean-energy credits created or expanded by the Inflation Reduction Act (IRA) are being accelerated toward termination in 2026: homeowner-facing credits like the Residential Clean En...

Jan 13, 2026

What 2025 IRS rules changed for substantiating charitable donations?

The headline tax-law shifts that matter for charitable giving stem from the One Big Beautiful Bill Act (OBBBA): it creates an above‑the‑line charitable deduction for many non‑itemizers beginning in ta...

Oct 30, 2025

How much money did the Big Beautiful Bill cut from Medicaid?

The core factual claim is that the One Big Beautiful Bill Act (often called the Big Beautiful Bill or OBBBA) would substantially reduce federal Medicaid and CHIP spending over the coming decade, with ...

Nov 22, 2025

What are now (as of 20 Nov 2025) considered professional degrees?

As of 20 Nov 2025, the U.S. Department of Education — implementing provisions of the One Big Beautiful Bill Act (OBBBA) — proposed a narrowed regulatory definition of “professional degree” that would ...

Jan 14, 2026

Have federal laws changed for 2025 regarding above-the-line charitable deductions?

Federal law did not create an above‑the‑line charitable deduction that applies in the 2025 tax year; the One Big Beautiful Bill Act (OBBBA) reinstates a limited above‑the‑line deduction for non‑itemiz...

Dec 10, 2025

How did the Big Beautiful Bill change marginal tax rates for middle-income earners in 2025?

The One Big Beautiful Bill (OBBBA) made the post‑2017 marginal tax structure permanent — keeping the seven rates that top out at 37% rather than allowing reversion to pre‑2018 rates — and left the fam...

Dec 17, 2025

Which clean energy tax credits expire or change in 2026 and what are the key differences?

Three major household and business clean-energy tax incentives—the Energy Efficient Home Improvement Credit (EEHIC/section 25C/25D variations), the Residential Clean Energy Credit (RCEC/section 25D), ...

Dec 9, 2025

How do the 2026 DOE definitions change the federal definition of a 'professional degree' for student loan rules?

The Department of Education’s 2026 regulatory proposal narrows the federal definition of “professional degree” from roughly 2,000 programs to under 600 and recognizes only about 11 primary program are...

Nov 23, 2025

What public benefit programs can noncitizens legally access at state vs. federal levels?

Federal law generally restricts most “federal public benefits” to citizens and “qualified aliens” (like lawful permanent residents, refugees, asylees), while states may create or fund separate program...

Nov 21, 2025

What legal definitions distinguish professional and non-professional degrees under federal education law?

The Department of Education (ED) recently proposed a narrow regulatory definition of “professional degree” that ties eligibility for higher federal loan caps to specific criteria—doctoral-level instru...

Jan 16, 2026

How did the One Big Beautiful Bill Act change estate, gift, and generation-skipping transfer tax rules for 2026 and beyond?

The One Big Beautiful Bill Act (OBBBA) permanently raises and indexes the federal estate, gift, and generation‑skipping transfer (GST) tax exemptions to $15 million per individual (effectively $30 mil...

Jan 16, 2026

What is the current estate tax exemption amount in the US as of 2025?

The federal estate and gift tax exemption for deaths and gifts in 2025 is $13.99 million per individual ($27.98 million for married couples using portability), meaning estates below those amounts are ...

Nov 22, 2025

Which graduate degrees did the US Department of Education remove from its professional degree list in 2025?

The Department of Education’s RISE committee and related Trump administration rulemaking in November 2025 proposed a much narrower definition of “professional degrees,” cutting the list from roughly 2...

Nov 21, 2025

Why did the department of Education reclassify professional degrees factcheck

The Department of Education’s negotiators have proposed a narrower definition of “professional degree” tied to implementation of the One Big Beautiful Bill Act (OBBBA/H.R.1), which would cut the numbe...

Dec 9, 2025

Are there state or institutional implications of the DOE professional degree list changes for 2025–2026?

The Department of Education’s proposed 2025–26 redefinition of “professional degree” would shrink programs considered professional from roughly 2,000 to fewer than 600 and explicitly excludes many hea...

Nov 21, 2025

Which degrees did the Department of Education reclassify as non-professional in 2025 and why?

The Department of Education’s negotiated rulemaking under the One Big Beautiful Bill Act (OBBBA) narrowed the definition of “professional degree” to an explicit list of about 11 core fields and tightl...