Trump's tax breaks promise bigger refunds but hit with a tangle of rules

Trump’s newly enacted tax breaks are promoted as painless refunds (no tax on tips, no tax on overtime, and a deduction for auto-loan interest) but in practice they’re complex and fraught with limits: the overtime deduction depends on FLSA coverage and weekly hours, the auto-loan deduction requires final assembly in the U.S. and specific vehicle rules, and the tips break can trigger additional Social Security and Medicare taxes if tips weren’t properly reported. The IRS has asked the Labor Department for help administering the overtime provision, and many taxpayers may not be able to claim these breaks. While total refunds are projected to rise and some items like the Child Tax Credit and SALT cap are enhanced, the tangled rules could blunt the political payoff for Republicans and keep refunds uncertain for many Americans.