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The "One Big Beautiful Bill" Act Overview

July 28, 2025

The “One Big Beautiful Bill” Act (OBBBA) is a sweeping piece of legislation with many provisions. Before it was passed, many of the provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) were set to expire, or “sunset,” on January 1 2026. The OBBBA makes many of the provisions in the TCJA permanent, as well as
introducing new ones. The following guide (linked) covers some of the most relevant changes and how they might impact you and your loved ones. And, since some of the provisions don’t begin until 2026, you may wish to contact your financial team to take action before the provisions do.

The “One Big Beautiful Bill” Act Overview 

This material is intended for general public use. By providing this content, The Guardian Life Insurance Company of America, and their affiliates and subsidiaries are not undertaking to provide advice or recommendations for any specific individual or situation, or to otherwise act in a fiduciary capacity. Please contact a financial representative for guidance and information that is specific to your individual situation.