Ines Zemelman
Articles
How the tips and overtime tax deductions in the One Big Beautiful Bill Act affect American expats
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law, fulfilling key campaign promises to provide tax relief for American workers earning tips and overtime pay. ...
Tax provisions in the One Big Beautiful Bill Act: Special considerations for American expats
The One Big Beautiful Bill Act brings significant implications for US citizens living abroad (expats) and non-resident aliens with US-source income, with effects varying dramatically between permanent and temporary provisions. ...
Child tax credit requirements under the One Big Beautiful Bill Act: Impact on Americans abroad
The One Big Beautiful Bill Act supercharges the Child Tax Credit – yet slips in stricter Social Security Number rules that can block expat families from claiming it. This quick-start guide breaks down what’s permanent, what’s temporar...
Tax provisions in the One Big Beautiful Bill Act: What's permanent vs temporary
The "One Big Beautiful Bill Act" extends and modifies numerous provisions from the 2017 Tax Cuts and Jobs Act while introducing entirely new deductions and benefits. Understanding which changes are permanent versus temporary is crucia...
Key estate and gift tax changes under the "One Big Beautiful Bill Act"
The "One Big Beautiful Bill Act" (OBBBA), signed into law by President Trump on July 4, 2025, makes significant changes to US estate and gift tax laws, especially for high-net-worth individuals. These changes are designed to provi...
Major senior bonus tax deduction changes: A new benefit for older US citizens
The recently passed One Big Beautiful Bill Act, signed into law by President Trump on July 4, 2025, introduces several new tax breaks for seniors. One of the most notable changes is the senior bonus, which provides signific...