Surgent's The One Big Beautiful Bill Act (OBBBA): A Complete Guide
Available Until
Self-study
4.00 Credits
Member Price $79.00
Non-Member Price $109.00
Overview
The breadth and complexity of the One Big Beautiful Bill Act (OBBBA) have created significant challenges for practitioners seeking to interpret and apply its provisions. This four-hour course highlights the Act’s most impactful updates for both individual and business taxpayers. By completing the course, participants will gain clear, practical guidance on the new requirements as well as renewed clarity on longstanding rules that continue to apply.
Highlights
- The SALT cap
- The Child and Dependent Care Credit
- The Child Tax Credit
- Trump Accounts
- Tips, overtime, and car loan interest
- Senior Deduction
- Estate tax changes
- 529 plans
- Investments in students and education
- Section 199A – QBI deduction
- Elimination of energy incentives
- Bonus depreciation and Section 179 changes
- Changes in the deduction of business interest and business losses
- R&E expenditures
- Form 1099 changes
- Expansion of Section 1202 stock
- Individual and corporate charitable contribution changes
- Opportunity Zones
- Limitation on wagering losses
Prerequisites
A basic understanding of the tax rules impacting individuals and businesses
Designed For
Practitioners who wish to gain an understanding of the OBBBA, both for themselves and their clients
Objectives
- Analyze and apply key provisions of the One Big Beautiful Bill Act
Preparation
None
Notice
This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education. The course expires one year from the purchase date. Format = Text only download.
Non-Member Price $109.00
Member Price $79.00