HR Strategy
IRS Publication 15 Provides Recap of OBBBA Tax Provisions
February 25, 2026 · HR Morning
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The 2026 Publication 15 recaps One Big Beautiful Bill Act provisions, including temporary deductions for qualified tips and overtime compensation through tax year 2028.
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Employers are expected to update withholding practices based on new employee Form W-4 submissions and Publication 15-T guidance.
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Additional changes include a permanent extension of 2017 individual rates and higher reporting thresholds for certain tax forms under defined conditions.
Source: IRS Publication 15 Provides Recap of OBBBA Tax Provisions · HR Morning