Practical Guidance Journal Analyzes the One Big Beautiful Bill Act

Think of the Practical Guidance Journal 2025, 3rd Edition as a handy resource for understanding some important elements of big legislation that passed in the summer of 2025. This issue takes a close look at the One Big Beautiful Bill Act (OBBBA), especially what it means for healthcare and tax provisions, including updates to high-deductible health plans (HDHPs), health savings accounts (HSAs), and the potential ripple effects for employers. With insight from 2,600+ experienced attorneys, it helps you quickly understand what has changed, why it matters, and how to apply it in the real world.

You can access the most recent edition of the Practical Guidance Journal from within Practical Guidance. Go to the Tools & Resources area on the main page and click View All.

Then scroll down to the box for Practical Guidance Journal

Then you will be able to dive right into the OBBBA analysis.

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