8 Tax Law Changes in 2026: What Individual Taxpayers Should Know

The One Big Beautiful Bill Act (OBBBA) was signed into law in 2025 and made sweeping changes across the tax code. While some provisions took effect immediately, several significant individual tax changes did not become effective until January 1, 2026.

Now that we are more than halfway through 2026, many taxpayers may not realize just how many of these changes affect everyday planning decisions — from deductions and credits to estate and gift considerations.