OBBBA、さらに続き

 以前の検索からだいぶ時間がたったので、今度は、ChatGPT 5 thinkingで、OBBBAに関するサイトを調査した。

ぼく：

list the most useful professional sites on the US tax reform "OBBBA"

ChatGPT:

Here’s a tight, practitioner-oriented starter list of the most useful places to track and interpret the “OBBBA” (One Big Beautiful Bill Act) tax changes—grouped by type and with a one-liner on why each matters:

Primary law & official guidance (always start here)

• Public Law text (govinfo) — Authoritative statute (P.L. 119-21). (GovInfo)

• Congress.gov – H.R.1 bill page & text — Versions, actions, and final text. (Congress.gov)

• IRS OBBBA landing & FAQs — Overtime/tips reporting, transition relief, ERC compliance changes, Rev. Proc updates. (IRS)

• Joint Committee on Taxation (JCT) — Revenue estimates (House and revised tables). (jct.gov)

• Senate Finance Committee — Section-by-section summaries and as-enacted materials. (finance.senate.gov)

• House Ways & Means — Section-by-section for the House bill (useful for intent/structure). (Ways and Means)

• White House OBBB page — Administration’s framing and highlights (good for policy intent). (ホワイトハウス)

Independent modeling & fiscal analysis

• Tax Foundation – OBBBA hub — Dynamic/scoring analyses, complexity write-ups. (Tax Foundation)

• Penn Wharton Budget Model — Updated international tax cost estimates (GILTI/FDII, §250). (Penn Wharton Budget Model)

• Tax Policy Center (Urban-Brookings) — Macro/fiscal/equity takeaways. (taxpolicycenter.org)

• Committee for a Responsible Federal Budget (CRFB) — Side-by-side House/Senate and deficit impacts. (crfb.org)

• CRS reports (via Congress.gov / EveryCRSReport) — Neutral technical deep dives (METRs, health coverage provisions). (Congress.gov)

Practitioner explainers & trackers (day-to-day application)

• Bloomberg Tax (guide & federal hub) — Consolidated practitioner guidance and updates (subscription). (pro.bloombergtax.com)

• EY Tax News — Finance Committee text summaries with practitioner notes. (taxnews.ey.com)

• KPMG TaxNewsFlash / analysis — Implementation angles (e.g., R&E and transition issues). (KPMG)

• Capitol Tax Partners – OBBBA document bank — Handy links to enacted text, redlines, and committee summaries. (Capitol Tax Partners)

• Brownstein (or similar law-firm) client memo — Compact “what’s in the law” summaries with links out to Hill/JCT/CBO. (bhfs.com)

• AICPA & CIMA — Side-by-side charts for planners/advisers. (Free account) (aicpa-cima.com)