One Big Beautiful Bill Act — Signed 2025

OBBBA Tax Cut Calculator

How much will you save under the One Big Beautiful Bill? Enter your income, tips, overtime, and family details to find out.

Includes tips exemption, overtime exemption, SALT increase, expanded child tax credit, and senior deduction.

Calculate Your OBBBA Tax Savings

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Key OBBBA Tax Provisions Explained

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No Tax on TipsNew

Up to $25,000 of tip income excluded from federal income tax. Applies to service, hospitality, and other tipped workers.

No Tax on OvertimeNew

Overtime pay is exempt from federal income tax. Helps hourly workers who regularly work more than 40 hours/week.

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Child Tax Credit $2,500Expanded

CTC expanded from $2,000 to $2,500 per qualifying child. Pre-OBBBA (if expired): $1,000.

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SALT Cap: $40,000Expanded

State and local tax deduction cap raised from $10,000 to $40,000 for married filers ($20k single). Huge for high-tax states.

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Senior Bonus DeductionNew

$4,000 additional deduction for taxpayers age 65 and older. Stacks with standard deduction.

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Trump AccountsNew

$1,000 federal seed contribution for babies born 2024–2028. Tax-advantaged growth until age 18. See our calculator.

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Auto Loan InterestNew

Interest on loans for American-made vehicles is now deductible. Up to $10,000 of interest.

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Lower Rates Made PermanentPermanent

TCJA 2017 rates (10%–37%) are made permanent. Without OBBBA, they would have reverted to 10%–39.6%.

Who Benefits Most from OBBBA?

The One Big Beautiful Bill Act (OBBBA) was designed to deliver broad-based tax relief, but the magnitude of savings varies dramatically by income level, occupation, and family situation. Understanding which provisions apply to you is the key to calculating your real benefit.

Tipped Workers and Service Industry Employees

Restaurant servers, bartenders, hotel staff, and anyone who earns tips stands to gain the most from OBBBA's tip income exemption. If you earn $30,000 in tips annually, the first $25,000 is excluded from federal income tax — a savings of $2,750–$5,500 depending on your tax bracket. Combined with overtime exemptions, some service workers could see their federal tax bill cut nearly in half.

High-Tax State Homeowners: SALT Relief

For married homeowners in California, New York, New Jersey, Illinois, and Connecticut who pay more than $10,000 in state/local taxes, the SALT cap increase from $10,000 to $40,000 is transformative. A married couple paying $30,000 in state income tax and property taxes can now deduct the full amount — potentially saving $4,800 in federal taxes at the 24% bracket.

Families with Children

The child tax credit expansion from $2,000 to $2,500 per child (vs. $1,000 pre-TCJA) benefits families across all income levels. A family with 3 children saves $4,500 in CTC alone compared to pre-OBBBA expiration — $7,500 in credits versus $3,000 under the old law.

State Conformity Tracker

Does your state conform to OBBBA? State taxes on tips and overtime vary.

Check Your State →

Quick Facts

Tips exemption cap$25,000/year
Overtime exemptionUnlimited
SALT cap (married)$40,000
SALT cap (single)$20,000
Child Tax Credit$2,500/child
Senior extra deduction$4,000
Trump Account seed$1,000
Pass-through deduction23% of QBI

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