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What Your Business Needs to Know About The One Big Beautiful Bill Act, H.R. 1

When H.R. 1, better known as the One Big Beautiful Bill Act, became law in July 2025, it created more questions than answers around the processes of payroll and taxes – for employers and employees.

Paychex has been tracking the issue and guidance from the IRS to explain what your business should know to stay compliant and how better to educate your eligible employees as they claim the deductions.

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How H.R. 1, the One Big Beautiful Bill Act, Could Impact Your Business

The tax law could change how business owners handle their finances, including budgeting and investing based of provisions that include:

  • No taxes on tips and overtime
  • Bonus depreciation
  • R&D expensing
  • Pass-through deduction
  • Green energy tax credits

Get Ahead of Compliance Issues

Tax and payroll compliance is complex, and keeping up with the changes adds levels of stress that employers shouldn’t have to deal with while running their business. Connect with our specialists to get a personalized compliance strategy for your business.