President Donald Trump ’s ‘big beautiful bill’ delivers a temporary higher limit on the federal deduction for state and local taxes, known as SALT. But the phaseout, or income-based benefit reduction, could trigger a tax surprise for some higher earners, experts say.

Taxpayers will see a number of new credits and deductions when they file their taxes in 2026. Here's when other "big beautiful" bill provisions go into effect.

President Donald Trump "Big Beautiful Bill' was officially signed into law July 4. The new law will have many provisions to the Tax Cuts and Jobs Act of 2017, including current tax rates, the standard deduction and also new tax break,