Your guide to H.R.1, the One Big Beautiful Bill Act
H.R.1, the One Big Beautiful Bill Act (the Act), was signed into law on July 4, 2025. The Act includes several significant changes relevant to payroll, employment taxes and employee benefits. ADP is committed to helping you understand how this new law may impact your business.
Overtime and tips making tax season complicated?
ADP makes it simple. Explore the latest content for a clearer tax-season view.
Article
Qualified tips and qualified overtime tax deductions: What employees need to know
Insight
Tax treatment of tips and overtime: Answers to your employees' FAQs
Infographic
Qualified tips & overtime tax withholding
Article
Sample employee communication template: Tax deductions for qualified overtime and tips
Insight
Federal tax deductions for qualified overtime and tips: What employers need to know
An in-depth look at the One Big Beautiful Bill Act
SPARK blog coverage
Get legislative alerts, articles and resources covering key provisions of the Act, including impacts to employee benefits, taxes on overtime and tips, and certain business taxes.
Webinar series: Unpacking H.R. 1 and more
Our informative, on-demand webinar series delves into the key provisions of the One Big Beautiful Bill Act, including new tax credit opportunities.
Get the latest tools and insights on H.R.1 and other pivotal updates
The Act is one of many regulations impacting employers today. Use the following resources to help support your ongoing payroll and tax compliance efforts.
FAQ
One Big Beautiful Bill Act & tax credits
Podcast
R&D gets a tax makeover under the One Big Beautiful Bill
Insight
Payroll tax penalties and how to avoid them
The small business owner’s toolkit
H.R.1 includes tax cuts that could aid small business growth. Our small business owner’s toolkit can help you make the most of this opportunity. It includes tips for writing a business plan, hiring people, running payroll and more.
All your compliance needs in one solution
ADP SmartCompliance® can help you reduce the complexity of business tax credits, payroll taxes and more.
Effortlessly manage your team’s time
Monitor hours worked and overtime to help control costs with an ADP workforce management solution.
