President Trump signed the One Big Beautiful Bill Act (OBBBA) into law, significantly revising the U.S. tax code to reflect ...

On July 10, 2025, the federal banking agencies published a proposed rule to change the enhanced supplementary leverage ratio ...

Among other things, the OBBBA permanently reinstates 100% bonus depreciation under Section 168(k) for qualified property placed in service after January 19, 2025, raises the Section 179 expensing cap ...

Search, browse and learn about the Federal Register. Federal Register 2.0 is the unofficial daily publication for rules, proposed rules, and notices of Federal agencies and organizations, as well as ...