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FRIDAY, ELDREDGE & CLARK, LLP is a full-service law firm representing businesses, nonprofits, healthcare organizations, government entities and individual clients in Arkansas and across the United States.

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CLIENT ALERT

July 31, 2025

The One Big Beautiful Bill Act

The One Big Beautiful Bill Act (“OBBBA”) was signed into effect by President Trump on July 4, 2025. Included in the OBBBA was the “No Tax on Tips” provision, which grants service-sector workers an above-the-line deduction of up to $25,000 of qualified tip income earned between January 1, 2025, and December 31, 2028. Also included is the “No Tax on Overtime” provision, which, during the 2025-2028 tax years, grants...
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