obbba-breaks 0.1.2

Estimate OBBBA individual tax breaks: the increased standard deduction and the overtime/tips above-the-line deductions (2025-2028).
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obbba-breaks

Estimate the One Big Beautiful Bill Act (OBBBA) individual income-tax breaks: the increased (and permanent) standard deduction plus the temporary above-the-line deductions for qualified overtime and tips (tax years 2025–2028). Pure, dependency-free Rust math — the same engine behind the TaxBreakCalc OBBBA tax-break calculator.

Important: estimates pending final IRS guidance

OBBBA (signed July 2025) made the larger TCJA standard deduction permanent, added a small temporary boost for 2025–2028, and introduced the "no tax on overtime" / "no tax on tips" above-the-line deductions. The headline numbers below are widely reported, but the IRS was still finalizing implementation details (exact MAGI definitions, which tips/OT amounts qualify, inflation indexing for future years) through late 2025 and into 2026. Every figure here is an estimate / model input, not a guarantee of any taxpayer's actual deduction. Confirm against final IRS guidance and a qualified tax professional.

Default estimated parameters:

Parameter Single / HoH Married Filing Jointly
2025 base standard deduction $15,750 $31,500
Temporary add-on (2025–2028) $750 $1,500
Overtime / tips deduction cap $12,500 $25,000
Overtime / tips MAGI phase-out begins $150,000 (single) / $300,000 (joint); $1 lost per $10 MAGI over

Usage

use obbba_breaks::{standard_deduction, overtime_deduction, tips_deduction, total_deduction, FilingStatus};

// 2025 standard deduction for a single filer (15,750 + 750 = 16,500)
let sd = standard_deduction(FilingStatus::Single, 2025);
assert!((sd - 16_500.0).abs() < 1e-6);

// Qualified overtime + tips deductions stack on top
let t = total_deduction(FilingStatus::Single, 2025, 8_000.0, 5_000.0, 90_000.0);
assert!((t - 29_500.0).abs() < 1e-6);

Parameters are overridable via StandardDeduction / QualifiedDeductionParams so the crate can track IRS guidance as it finalizes.

Live calculator

For an interactive version of the tips deduction covered above, see the TaxBreakCalc on crate doc no tax at TaxBreakCalc.

License: MIT