Unpacking OBBA for Business Taxpayers
2.0 Credits
Member Price $89.00
Non-Member Price $119.00
Overview
The One Big Beautiful Bill is now the One Big Beautiful Act (Signed into law on July 4, 2025)! This program provides a summary of the major business provisions of the OBBA of 2025 (H.R. 1), focusing on provisions that have been extended and/or made permanent without changes and those provisions which had major changes or are new for 2025 and beyond.
Highlights
The major topics that will be covered in this course include:
- New law provisions applicable to businesses, including bonus depreciation of nonresidential real estate.
- An overview of provisions of existing law extended or made permanent without substantial change, including qualified opportunity zones.
- Provisions of existing law 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.
- Repealed existing law, including the commercial clean vehicle credit and electric car charger credit.
Prerequisites
Basic knowledge of business taxation.
Designed For
CPAs in public practice and industry seeking an update on recent legislative changes impacting business taxpayers.
Objectives
After attending this presentation, you will be able to...
- Identify business provisions of the OBBA of 2025.
- Identify key compliance issues.
- Analyze tax planning implications of OBBA of 2025.
Preparation
None
Non-Member Price $119.00
Member Price $89.00