- Familiarize participants with individual and business provisions of the OBBA of 2025.
- Identify key compliance issues.
- Provide numerical examples of changed and new provisions.
- Discuss tax planning implications of OBBA of 2025.
The One Big Beautiful Bill is now the One Big Beautiful Act!!! Signed into law on July 4, 2025! This program provides a comprehensive discussion of the major individual and business provisions of the OBBA of 2025 (H.R. 1), including detailed examples of provisions which were extended, made permanent with substantial changes, and new for 2025 and beyond.
Prerequisites:
Basic knowledge of individual and business
taxation.
Advanced Preparation:
None
PRICING DETAILS
Register early to take advantage
of the best price! Please note, discounted pricing is already reflected in the
online price. No promo code is needed.
Through December 26: $260 MICPA
Members / $410 Non-Members
December 27 - January 9, 2026: $280 MICPA Members
/ $430 Non-Members
January 10, 2026 - January 23, 2026: $300 MICPA Members /
$450 Non-Members
- An overview of provisions of existing law extended or made permanent without substantial change, including casualty losses, individual tax rates, alternative minimum tax.
- Provisions of existing law extended or made permanent with substantial change with detailed examples, including: child tax credit, earned income credit, standard deduction, state and local tax deduction.
- Discussion of new law provisions applicable to individuals with detailed examples, including deductions for: Tip income and overtime pay, Social security income, Car loan interest, AGI charitable contribution deduction and Trump account
- Repeal existing law provisions, including electric car credit and home energy credits
- An overview of provisions of existing law extended or made permanent without substantial change, including qualified opportunity zones.
- Detailed examples of existing law provisions extended or made permanent with substantial change, including bonus depreciation, Sec. 179 immediate expense deduction, deduction of research and experimentation expenses, and cash method of accounting.
- New law provisions applicable to businesses, including detailed examples of bonus depreciation of nonresidential real estate.
- Repealed existing law, including electric car credit, home energy credits, commercial clean vehicle credit and electric car charger credit.
CPAs in public practice and industry seeking an update on recent legislative changes impacting individual and business taxpayers.
- Taxes
- Steven C. Dilley
Member
Non-Member