New law lists specific provisions including tax exemptions for tips, overtime, and Social Security

Misleading

Facts are technically correct but framed in a way that likely leads to a wrong impression. Learn more in Methodology.

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The statutory text or official IRS guidance implementing the Working Families Tax Cuts Act contains these specific provisions and they are applied to 2026 tax calculations as described.

Source summary
The White House says the Working Families Tax Cuts Act will produce the largest U.S. tax-refund season on record, with average refunds projected to rise by roughly $1,000 or more for many filers. Multiple news outlets and analysts cited in the statement (including CBS, USA Today, The Wall Street Journal, Business Insider and CNBC) estimate increases ranging from roughly 15–30% and note some provisions are retroactive to the start of the year. The administration highlights provisions such as "No Tax on Tips," "No Tax on Overtime," and elimination of tax on Social Security benefits, and points taxpayers to IRS resources for filing guidance.
Latest fact check

Public Law 119‑21 (the One, Big, Beautiful Bill) and IRS guidance confirm the law includes new deductions commonly described as “No Tax on Tips” (Sec. 70201) and “No Tax on Overtime” (Sec. 70202), and a deduction for interest on qualifying auto loans for passenger vehicles with final assembly in the United States (Sec. 70203); the IRS fact sheet lists the dollar limits, phaseouts, and reporting requirements. The law also creates an enhanced $6,000 additional deduction for taxpayers age 65+ (Sec. 70103), which can reduce taxable income for many seniors. However, the statute does not enact a blanket, permanent exemption of Social Security benefits from federal income tax; characterizing the law as “No Tax on Social Security” overstates what the statute does. Verdict — Misleading: the named “no tax” items exist as specific, temporary deductions (with qualifiers), but “No Tax on Social Security” is not an across‑the‑board repeal of taxation on Social Security benefits; it is a limited senior deduction that may make many seniors non‑taxable rather than eliminating taxation for all.

Timeline

  1. Update · Jan 27, 2026, 08:42 AMMisleading
    Public Law 119‑21 (the One, Big, Beautiful Bill) and IRS guidance confirm the law includes new deductions commonly described as “No Tax on Tips” (Sec. 70201) and “No Tax on Overtime” (Sec. 70202), and a deduction for interest on qualifying auto loans for passenger vehicles with final assembly in the United States (Sec. 70203); the IRS fact sheet lists the dollar limits, phaseouts, and reporting requirements. The law also creates an enhanced $6,000 additional deduction for taxpayers age 65+ (Sec. 70103), which can reduce taxable income for many seniors. However, the statute does not enact a blanket, permanent exemption of Social Security benefits from federal income tax; characterizing the law as “No Tax on Social Security” overstates what the statute does. Verdict — Misleading: the named “no tax” items exist as specific, temporary deductions (with qualifiers), but “No Tax on Social Security” is not an across‑the‑board repeal of taxation on Social Security benefits; it is a limited senior deduction that may make many seniors non‑taxable rather than eliminating taxation for all.
  2. Original article · Jan 26, 2026

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