H.R.1, the One Big Beautiful Bill Act – Impacts to Employee Benefits
The One Big Beautiful Bill Act Series
Legislative alerts, articles and resources for employers are indexed below.
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 employers for payroll, employment tax and employee benefits purposes, with some key provisions effective retroactively as of January 1, 2025.

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