Open Questions After OB-3

Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2025 developments in U.S. tax legislation and speculates what may lie ahead in 2026.

For related tax news, read the following in Tax Notes:

• These Expiring Tax Provisions Could Get Renewed in 2026
• New Deficit Projections to Hinge on Giant Tax Bill, Tariffs
• More Clean Energy Credits Are Set to Expire in 2026 Under OBBBA
• Tips and Overtime Reporting Expected to Test Employers in 2026

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io.

This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.