Schedule 1-A, Additional Deductions is a new schedule used to determine the new deductions allowed under H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA), is summarized below. This resource will help clarify questions that may arise related to these deductions.
Note that state conformity of these deductions will vary, so continued analysis in that area will be provided as available.
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