Identify key individual tax provisions made permanent under OB3, including tax brackets, standard deductions, and mortgage interest limits.

Recall newly created OB3 deductions and credits affecting individuals and families, such as senior deductions, child tax credits, and car loan interest.

Recognize changes to itemized deductions and thresholds, including SALT deduction caps and alternative minimum tax adjustments.

Identify major OB3 benefits applicable to small businesses, including pass-through income deductions and enhanced depreciation rules.