WisBlawg (UW–Madison Law Library)

Tax Research on the One Big Beautiful Bill Act: A Guide to Key Resources

The One Big Beautiful Bill Act (OBBBA), enacted as P.L. 119‑21 in 2025, overhauled key provisions of the federal tax code, making permanent several temporary deductions from the 2017 Tax Cuts and Jobs Act and revising rate brackets, the child tax credit, and relief for tips, auto‑loan interest, and Social Security income. Jenny Zook of the UW Law Library compiled a guide for the State Bar of Wisconsin that categorizes free government sites, subscription databases, tax journals, and state resources to help practitioners navigate the new law. The guide highlights free IRS and Congress.gov resources, subscription tools such as Bloomberg Law, Lexis+, Westlaw, and VitalLaw, and notes that many of these platforms are accessible through UW and Wisconsin State Law Library terminals. It also advises on using AI assistants for OBBBA research while emphasizing verification against primary sources.