August 2025 Update | One Big Beautiful Bill Act

The One Big Beautiful Bill Act: What’s New as of August 2025

Signed Into Law on July 4, 2025

Key Policy Developments & Updates

Updated Cost & Deficit Forecasts

  • The Congressional Budget Office recently revised its estimate: the act is now projected to increase the federal deficit by $4.1 trillion over 10 years up from prior estimates of $3.4 trillion ± $2.8 trillion MarketWatch.

  • A worst-case scenario, extending temporary tax breaks permanently, could push the total to nearly $5 trillion KCCI+10MarketWatch+10KFF+10.

Tax Breaks & New Incentives

  • OBBBA extends the 2017 Tax Cuts and Jobs Act provisions permanently, including doubled standard deduction, child tax credit of $2,200 per child, and pass-through income deduction Investopedia+3Investopedia+3Bipartisan Policy Center+3.

  • It also allows:

    • Deduction of up to $25,000 per year in tipped or overtime income (2025–2028) Kiplinger+4IRS+4Investopedia+4Investopedia.

    • No tax on auto loan interest (up to $10,000) for U.S. assembled vehicles bought 2025–2028, subject to income limits ($100K individual / $200K joint) Investopedia.

    • $6,000 senior deduction in addition to standard deductions (2025–2028), phasing out above $75K/$150K MAGI IRS.

Medicaid & Medicare Changes

Rural Health & Supplemental Nutrition (SNAP)

  • A new $50 billion Rural Health Transformation Fund over five years is meant to cushion hospitals, clinics, and nursing home closures, but experts warn it's insufficient for covering an estimated $155 billion in rural Medicaid cuts, and distribution isn’t population-sensitive enough Investopedia.

  • SNAP reforms shift more costs to states (from 50% to 75%) and presume significant federal cuts, up to $186 billion and added work mandates; up to 1.5 million New Yorkers could lose SNAP, according to New York's analysis New York State Association of Counties.

Legal Pushback: Planned Parenthood Funding Protected

  • A federal court issued a nationwide injunction on July 28, 2025, forbidding the administration from cutting Medicaid funding for Planned Parenthood-affiliated clinics—originally blocked for one year under the new law New York Post.

Drug Pricing & Medicare Negotiations

  • Provisions in the law delay or exempt prominent prescription drugs—including Keytruda, Darzalex, Opdivo, Venclexta from inflation-based Medicare negotiation. The result: $5 billion less savings over the next decade wsj.com.

Political Backlash & Public Sentiment

  • Polls show negative net favorability between ‑22% and ‑10% based on different surveys—worse than for the 2017 tax law. Analysts warn it may result in major Republican losses in 2026 midterm elections The Daily Beast.

Why It Matters: Who Gains, Who Loses

Who Benefits Who Gains Who Loses Tax relief- Higher-income earners, seniors, small businesses Low‑ to middle‑income households may lose net benefit Medicaid & SNAP changes States (shifted costs), budget appeasement Low-income households, rural residents, seniors Drug-pricing carve-outs Pharmaceutical companies Medicare—costs remain higher, fewer negotiations Political leverage Conservatives linking it to “Make America Great” agenda GOP legislators in working-class or swing districts

Next
Next

What Bookkeepers and CFOs Need to Know About the One Big Beautiful Bill Act (OBBBA) | 2025 Updates