是，"One Big Beautiful Bill" makes 2017 年的减税政策永久化。

• 2017 Tax Cuts Made Permanent:

  .Opens in new tab

  The core of the "One Big Beautiful Bill" is to solidify the tax cuts from the 2017 TCJA, including individual income tax rate reductions and the doubled standard deduction, according to AARP. 

   
• Sunset Provisions Addressed:

  .Opens in new tab

  The 2017 TCJA included sunset provisions, meaning some tax cuts were temporary and set to expire at the end of 2025. The "One Big Beautiful Bill" eliminates these sunset provisions, making the relevant tax cuts permanent, according to the Tax Foundation. 

   
• Additional Tax Relief:

  .Opens in new tab

  Beyond making the 2017 cuts permanent, the "One Big Beautiful Bill" also includes additional tax relief for families and small businesses, according to the House Ways and Means Committee. 

   
• Estate and Gift Tax Exclusion:

  .Opens in new tab

  The bill also permanently increases the lifetime estate and gift tax exclusion amount, says Frost Brown Todd.