The four calculator-backed changes
Each row below points to the detailed calculator and names the statutory rule used by the shared engines. The amounts are limits or thresholds, not guaranteed refunds. Eligibility, filing status, MAGI, actual payments, and tax brackets all affect the final result.
| Provision | 2025–2028 rule | Tax position | Primary source |
|---|---|---|---|
| Tips | Up to $25,000; $100 per $1,000 phase-out above $150,000 single / $300,000 joint | Above the line | IRC §224; Pub. L. 119-21 §70201 |
| Overtime | Premium only; $12,500 single / $25,000 joint cap | Above the line | IRC §225; Pub. L. 119-21 §70202 |
| SALT | $40,000 in 2025; $40,400 in 2026; indexed through 2029; $10,000 in 2030 | Itemized | IRC §164(b)(6)/(7); §70120 |
| Car-loan interest | Up to $10,000 per year on qualifying interest; $200 step phase-out | Above the line | IRC §163(h)(4); Pub. L. 119-21 §70203 |
How the four pieces fit together
Tips, overtime, and car-loan interest can reduce income even when the taxpayer uses the standard deduction. Their limits are tested independently, and the Savings Hub reports each subtotal before combining them. The overtime amount is the premium above the regular-rate portion, while the auto-loan amount comes from qualified interest in the amortization schedule.
SALT follows a different path. State/local income or sales tax and property tax are limited by the year-indexed cap and phase-down, then combined with mortgage interest and charitable gifts. The taxpayer chooses the larger of that itemized total and the standard deduction; the SALT amount is not added on top of the standard deduction.
The combined tax estimate therefore requires an exact bracket walk. Multiplying every deduction by one marginal rate can miss a bracket crossing and can double-count itemized deductions. The hub applies the above-the-line deductions first and adds only the itemized advantage over the standard deduction.
Where the Child Tax Credit fits
The Child Tax Credit is another family-facing topic associated with federal tax legislation, but it is not one of the four calculator engines implemented in this project. This guide intentionally does not state a CTC amount, age rule, refundability rule, or income phase-out without a dedicated source review and calculator scope.
Before expanding this article with CTC figures or eligibility claims, confirm the applicable OBBBA provision, effective dates, and IRS guidance in the enacted law and current instructions. Until that review is complete, readers should treat the four linked calculators as the complete scope of this article rather than a complete index of every OBBBA tax provision.
That boundary is useful for accuracy. A pillar page should identify what it covers and what it leaves for a later, separately sourced guide. It should not imply that a four-tool estimate answers credits, payroll taxes, state conformity, or a final refund question.
A sensible way to use this summary
Begin with the Savings Hub if you want one pass through the four engines. Then open the detailed calculator for any provision that affects the result: the tips page explains occupation and reported-tip assumptions, the overtime page separates premium pay, the SALT page handles itemizing, and the auto-loan page provides the vehicle and VIN checklist.
Save the methodology and source notes with your planning records. The rules are temporary or year-indexed, so a 2025 answer should not be copied into a 2026 return without checking the selected year. The calculators show estimates for education and planning, not instructions to file a return.
- Choose the filing status and tax year first.
- Verify eligibility and reporting for each amount entered.
- Use the SALT comparison only when you are evaluating itemization.
- Read the methodology and consult a licensed professional for a complete return.