The One Big Beautiful Bill (OBBB) marks a significant shift in Trump’s economic strategy, focusing on lowering costs for businesses and boosting worker wages through strategic tax incentives. Lavorgna emphasized that the first provision of the OBBB involves permanent full expensing of business investment, allowing companies to deduct the full cost of capital expenditures immediately rather than over time. This change is expected to increase productivity as businesses invest in modern equipment and technologies, which in turn should lead to higher wages for workers. The second major provision allows companies to deduct the full cost of constructing industrial facilities or agricultural structures in the first year, encouraging infrastructure development and job creation in high-paying construction roles. These initiatives are anticipated to revitalize the manufacturing sector and strengthen supply chains, contributing to a more resilient economy. The third provision, eliminating taxes on tips and overtime pay, aims to directly benefit lower- and middle-class workers, providing immediate financial relief and encouraging consumer spending. The OBBB is presented as a comprehensive plan to counteract the economic challenges of the past four years, positioning Trump’s administration for a new era of economic growth and affordability.