The One Big Beautiful Bill Act, signed into law in 2025, built on the post-2018 tax system rather than replacing it. It raised the standard deduction again for 2025 and 2026—to $15,750 for single filers, $31,500 for married couples filing jointly, and $23,625 for heads of household—expanded deductions for seniors and blind taxpayers, eased the SALT deduction cap, and introduced new deductions that even non-itemizers can use. For most filers, it reinforced the shift toward simpler returns and fewer itemized deductions.
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