The One Big Beautiful Bill Act offers seniors aged 65 and over a new tax deduction of up to $6,000 per person, regardless of Social Security benefit status. To qualify, income must be below $75,000 for singles or $150,000 for married couples, with partial deductions up to $175,000/$250,000. Eligible filers can claim this deduction by indicating their age on their tax form, reducing their tax bill independently of Social Security claims.