Ines Zemelman
Articles
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...
Major gambling tax changes in the One Big Beautiful Bill Act: What US citizens, expats, and non-residents need to know
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act, a sweeping piece of legislation with far-reaching tax implications. Hidden within the larger bill is a dramatic shift in how gambling losses are treated for ta...
Foreign income now counts for Pell Grants – what expats need to know
As part of sweeping education changes in H.R.1 (the “One Big Beautiful Bill”) signed on July1, 2025, Pell Grant eligibil...