Jorge Castro, former Counselor to the IRS Commissioner and congressional tax counsel, commented on several specific tax provisions included in the recently enacted One Big Beautiful Bill Act (OBBBA), signed into law on the fourth of July. Among the high-profile individual rate reductions and business incentives are more particular tax breaks targeting specific industries, including whalers, fishing crews, and gun owners. "Anytime you have a [legislative] vehicle that's large and sizable, you're going to have miscellaneous items be added," Castro said, noting how expansive legislation often includes targeted measures to secure congressional votes and appease certain constituencies.