普华永道：2025年大而美法案对金融服务业的影响研究报告（英文版）

President Trump signed Public Law No: 119-21, the One Big Beautiful Bill Act (the Act) into law on July 4, which marks the date of enactment for the tax provisions included in the Act. In addition, the Act increased by $5 trillion the federal government’s previous $36.1 trillion statutory debt limit. Below is an overview of major tax provisions in the Act that have an impact in the Financial Services industry.    Why is it important? The Act extends permanently, with modifications, certain in