PwC: 2026 Tax Policy Outlook — What’s on the horizon

With the enactment of the One Big Beautiful Bill Act, the focus now is on the legislation's implementation and its effects for business and individuals amid ongoing tariff uncertainty, fiscal challenges, and political divisions ahead of the critical 2026 midterm elections. A key question for the year ahead is whether additional significant tax legislation will be enacted, either with bipartisan support or with only Republican votes again using reconciliation procedures.  Join our panel of tax policy specialists as they address the potential pathways for further tax legislation and what businesses should be watching in the months ahead.