Customer Advisory: How the U.S. President’s “One Big Beautiful Bill” May Impact Global Logistics

Measure

Likely Impact

Heightened U.S. Border/security measures

The OBBBA allocates significant funding to expand physical border infrastructure and increase staffing for U.S. Customs and Border Protection. These enhanced security measures, which include more frequent inspections and stricter enforcement protocols, may slow cross-border freight movements from Mexico. As a result, land freight transit times could lengthen.

EV and Clean Energy Logistics Impact

OBBBA rolls back some clean-energy tax credits, particularly for electric vehicles (EVs). Logistics providers supporting EV supply chains or lithium-ion battery transport should anticipate potential demand shifts or regulatory adjustments.

U.S. Trucking Taxes

Trucking industry associations are divided over the impact of the One Big Beautiful Bill Act (OBBBA). The American Trucking Associations (ATA), which represents large carriers and state trucking associations, praised the bill for providing long-term tax certainty and funding for workforce development. ATA says these provisions will help companies plan ahead, invest in equipment, and strengthen the supply chain.

In contrast, the Owner-Operator Independent Drivers Association (OOIDA), which represents small-business truckers and independent drivers, opposes the bill. OOIDA argues it imposes a new $100 annual fee on small carriers, excludes employee drivers from key tax benefits, and fails to address longstanding labor concerns like guaranteed overtime pay. They say the legislation favors brokers and large fleets while leaving small operators behind.

Business and International Tax Reforms

OBBBA restores full expensing for capital equipment purchases and domestic research and development activities, allowing businesses to deduct these costs immediately. It also modifies interest deduction limits and international tax rules, potentially affecting how multinational companies structure their operations and financing. Additionally, the bill provides full expensing for new manufacturing, production, and refining facilities.