Winter 2026 – Articles
Lending Law Update: Changes to the Charitable Deduction Under the OBBBA
Delaware Bankers Magazine, Vol. 22, No. 1
Public Law 119-21, better known as the One, Big, Beautiful Bill Act (“OBBBA”) is now in full effect. While OBBBA enacts sweeping tax legislation affecting many areas of tax law, this article focuses on changes affecting the charitable deduction.
