Here Are Ten Great Aspects of Trump's Big Beautiful Bill

The One Big Beautiful Bill (OBBB) will go down as one of President Donald Trump's greatest accomplishments for the American people. Despite painstaking negotiations in Congress, the product eliminates unethical spending, preserves and expands tax relief, subsidizes families, provides the tools to permanently fix illegal immigration, and incentivizes industrial job growth.

The media—as the ever-loyal communications arm of the Democrat Party—have again spun a narrative painting the Republican-passed bill as privileging the wealthy and burdening the poor. This bill does no such thing. In addition to prioritizing relief and subsidies to low-income people, it removes millionaires' ability to collect unemployment insurance. Additionally, accusations that the tax cuts are regressive simply rehash false accusations from 2017. If anything, the OBBB expands tax cuts for the poor, considering it removes tax on tips and overtime and adds a $6,000 deduction for Social Security recipients. 

Here now, the ten best things in the OBBB, broken down by category.

The OBBB Takes Out the Trash

1. Defunds Planned Parenthood 

The OBBB cuts Medicaid matching funds to Planned Parenthood and other abortion providers. Unfortunately, the ban only lasts a year as opposed to the 10-year version adopted by the House of Representatives, but it's a start. A district judge in Boston temporarily blocked this provision but Planned Parenthood's challenge will likely not survive the Supreme Court if it makes it that far.

Expands Tax Cuts for Everyone

2. Continues 2017 Tax Cuts 

The 2017 Tax Cuts and Jobs Act's (TCJA) individual and corporate tax cuts would have expired at the end of this year if President Donald Trump failed to coax Congress into passing the OBBB. This bill makes them permanent, ensuring no one pays more in taxes next year than they have since Trump first slashed taxes eight years ago, and that American corporations pay no more on average in taxes than foreign competitors pay to their governments.

The TCJA put more money in the pockets of working families and businesses. In addition to lowering tax brackets across the board, it nearly doubled the standard deductions of individuals and families. Critics who call this regressive are rehashing tired arguments that ignore the broad-based prosperity the TCJA has already delivered.

Crucially, for lower- and middle-income people, the OBBB raises the TCJA standard deduction increase to account for inflation since 2017. It also makes it permanent—so, we don't have to do this all over again in eight years—and perpetually ties it to inflation.

3. New Tax Breaks for Workers and Seniors

The OBBB doesn't just keep the post-2017 status quo. It delivers on key campaign promises Trump made last year to further slash taxes for low- and middle-income American workers.

For starters, it fulfills his promise to eliminate taxes on tips. In addition to making filing simpler for wait staff, this will save many of them thousands of dollars each year.

For hourly employees in all industries, the bill fulfills Trump's pledge to eliminate tax on overtime. This provides an additional incentive to take on extra hours, increasing productivity.

The bill also provides tax relief to seniors on Social Security. They will now be able to deduct $6,000 individually, or $12,000 for joint filers, from their Social Security payments in addition to their standard deduction. Contrary to liberal claims of this bill benefitting the rich, this provision phases out on income over $75,000 for individual filers and $150,000 for joint filers.

Additionally, the bill eliminates a $200 excise tax on certain firearms, such as suppressors and short-barreled rifles, in a win for sportsmen and anyone who supports exercising one's Second Amendment right.

4. Estate and Gift Tax: A Moral Exemption

The OBBB sets a permanent, inflation-adjusted estate tax exemption at $15 million starting in 2026. Without the OBBB, the estate tax exemption would have reverted to the pre-TCJA non-inflation adjusted $7 million.

This is the only provision liberal can point to as a unique tax break for the rich. But this policy is grounded in fairness and incentivizes behavior that ultimately benefits the culture and society.

Estate taxes don't target generated income—they penalize wealth transferred within families. Punishing families for passing their legacy to heirs discourages thrift and encourages wasteful spending or gifting to non-family entities—often left-wing foundations.

Raising it and fixing it permanently to inflation supports family cohesion and economic stability, allowing small business owners and farmers to pass on their life's work without the IRS taking too big a cut. This is a moral win for long-term stability and generational wealth creation, not a government handout to the rich.

Pro-Family

5. Child Tax Credit and Family Support

The OBBB strengthens families by increasing the Child Tax Credit (CTC) to $2,200 from $2,000. Without the bill's passage, the CTC would have reverted to $1,000. The bill makes the new amount permanent and indexes it to inflation going forward.

The bill also creates a newborn "Trump Account" for all babies born between Jan. 1, 2025 and Dec. 31, 2028. Each U.S. citizen born with a Social Security number will receive a one-time government contribution into an investment account that tracks a stock index with equity investments in mostly American companies. Parents and anyone else can contribute up to $5,000 per year, and companies will be able to contribute $2,500 per year to an employee's child's account without that money being taxed—all adjusted for inflation. The government will make the account available to the child on their 18th birthday.

Both measures ease the financial burden of raising children, particularly for young families. The Trump Account plan provides a good pilot program to expand on ways to use tax dollars to boost the American birthrate in the 2030s and beyond. It also provides a blueprint for finding a solution to a soon-to-be-insolvent Social Security.

(RELATED: EXCLUSIVE: The Blueprint for Getting Christians to Marry—and Stay Married)

Spends Big on Immigration Enforcement

7. Build the Wall

One of Trump's earliest platform promises was building a wall along the Mexican border to deter illegal immigration. During his first term, Congress allocated less than $4 billion to it, forcing Trump to reallocate $15 billion from the military to even finish a fraction of what he hoped to build when he entered office.

The OBBB allocates $165 billion to DHS, with a whopping $46.5 billion of it earmarked for border wall construction. As Texas expands construction of its own wall along the Rio Grande River—freeing up federal funds for portions further west—this will allow Trump to leave office in 2028 with the border completely secured.

8. Robust Immigration Enforcement

The bill boosts ICE funding from $10 billion to over $120 billion by 2029—including the amount earmarked for the wall. Most of the rest goes to surveillance technology and detection capacity and massively expands Immigrations and Customs Enforcement (ICE) staff. This includes $45 billion for 100,000 migrant detention beds, and $30 billion to hire 10,000 new ICE agents, with $10,000 signing bonuses.

Incentivizes Industrial Expansion and Onshoring

9. Research and Development Expensing

The OBBB allows businesses to immediate deduct domestic research and development costs in the year they incur them, with retroactive application for small businesses with gross receipts of $31 million for costs incurred after Dec. 31, 2021. By fostering a culture of onshore innovation, this maintains America's global competitiveness while creating good-paying, stable jobs, which counteracts the decades-long hollowing out of America's industrial base.

10. Tax Incentives for Factory Construction and Equipment

Another job-boosting incentive the bill offers is a 100 percent depreciation allowance for "qualified production property." Businesses can deduct up to $2.5 million on equipment placed in service rather than waiting for the equipment to depreciate. This keeps more liquid capital in the hands of businesses, allowing them to invest more in themselves short-term. However, the bill wisely stipulates that this provision applies only to production space, so companies will not be able to game the system with fancier offices or managerial lounges.

Trump delivered a transformative victory for the American people by patiently shepherding this large, difficult piece of legislation through Congress. The OBBB curbs unethical spending, preserves and expanding tax relief, subsidizes family formation and growth, strengthens border security and boosts deportations, and incentivizes industrial onshoring. This will lay the foundation for domestic growth, both economically and demographically, which will enlarge the tax base long-term. Despite media and Democrat misrepresentations, this bill heavily prioritizes working-class and low-income Americans and provides a solid foundation for generational prosperity.

READ MORE: American Workers Are Thriving in Trump's Economy)