The TCJA Didn’t Sunset — Here’s What the One Big Beautiful Bill Act Actually Did to Your Taxes Everyone braced for a massive tax increase on January 1, 2026. Congress stepped in. Here is exactly what changed, what became permanent, what is still temporary — and the deadlines hitting right now in June 2026 that most people have no idea about. Quick Answer: The Tax Cuts and Jobs Act was scheduled to expire December 31, 2025. Congress prevented the sunset by passing the One Big Beautiful Bill Act (OBBBA) , signed July 4, 2025. Most TCJA individual provisions are now permanent . Your brackets, standard deduction, child tax credit, QBI deduction, and estate tax exemption are not reverting. The law also added new temporary deductions for tips, overtime, seniors, and auto loans — and removed the EV credit and most clean energy credits. The 2026 filing season is already reflecting these changes: average refunds are up 11.1% compared to last year. This p...