One Big Beautiful Bill: From Taxes to Tuition, How Key Provisions Will Roll Out

President Donald Trump’s One Big Beautiful Bill has set in motion one of the most far-reaching overhauls of U.S. tax and social policy in years, with provisions taking effect on staggered timelines that stretch well into the next decade. Some measures apply immediately or retroactively to income earned this year, while others—particularly changes to health care, federal assistance programs, and student loans—are delayed to allow agencies and states time to adapt administrative systems and implement the new rules. Here is a breakdown of what goes into effect, and when. Provisions Taking Effect in 2025 The One Big Beautiful Bill took effect when Trump signed it on Independence Day, with several provisions applying to income earned in tax year 2025, even though most taxpayers will not see the impact until they file returns in 2026....