This session will explore the tax provisions introduced by the One Big Beautiful Bill Act (OBBBA) that build upon and extend several key elements of the Tax Cuts and Jobs Act (TCJA) affecting individuals and families. Attendees will gain a comprehensive understanding of how these changes impact individuals and families for 2025 and the years ahead. The panelists will unpack the permanent extension of reduced income tax rates, the permanently expanded standard deduction, and the permanent elimination of the personal exemption deduction that is offset by a temporary deduction for those aged 65 and above. A focal point of discussion will be the enhanced Child Tax Credit, including the permanent extension of the TCJA’s refundability limits on the credit and the nonrefundable Credit for Other Dependents. Additional attention will be given to the Adoption Credit, which becomes partially refundable under the new law. Further, the panelists will examine new requirements that mandate work-eligible Social Security numbers in the OBBBA, including for the American Opportunity and Lifetime Learning Credits starting in 2026. Finally, the panelists will explore how the OBBBA made permanent the TCJA limits on the State and Local Tax Deduction with a five-year temporary increase commencing in 2025 that is earmarked for inflation.