The IRS has issued guidance on certain provisions of the OBBBA, which will be effective for tax years 2025 through 2028.

"No Tax on Tips"
"No Tax on Overtime"
"No Tax on Car Loan Interest"
"Deduction for Seniors"

https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors