The One Big Beautiful Bill did not make any direct changes to Traditional > Roth IRA conversions. However, the bill did include a personal exemption for taxpayers over 65, which starts at 6,000 per person and begins to phase out at $75,000 of income (150,000 for married filing jointly).
This exemption reduces taxable income, which can offset a conversion, or any other taxable income.
This blog post has a good summary of the major changes the One Big Beautiful Bill made: Navigating Tax Reform: One Big Beautiful Bill Tax Changes
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