OBBA 2025 Unpacked: Impact for Taxpayers and Business Owners
Online
4.00 Credits
Member Price $149.00
Non-Member Price $179.00
Overview
Whether you asked for it (or not) and its here! The One Big Beautiful Bill Act was signed on July 4. This program will dig into the meat of the Act that will matter to your clients, including No Tax on Tips, No Tax on Overtime, increased Section 199A Deduction, 100% Section 168(k) Bonus and much, much more!
*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Objectives
- Identify provisions of the OBBA of 2025 for individual and business taxpayers
- Apply key compliance issues
- Discuss tax planning implications for the upcoming tax season
Highlights
- An overview of provisions of existing law extended, made permanent without substantial change and/or WITH substantial changes, including casualty losses, individual tax rates, alternative minimum tax, bonus depreciation, Sec. 179 immediate expense deduction, deduction of research and experimentation expenses
- New law provisions for individuals and businesses
- Review of existing law provisions that have been repealed, including electric car credit, home energy credits, commercial clean vehicle credit and electric car charger credit
Designed For
CPAs in public practice and industry seeking an update on recent legislative changes impacting individual and business taxpayers
Prerequisites
Basic knowledge of individual and business taxation
Preparation
None
Notice
Your webinar can be accessed via https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.
Leader(s):
Leader Bios
Douglas Van Der Aa, CPA, JD, Van Der Aa Tax Ed, LLC
Douglas J. Van Der Aa, CPA, JD Doug has been a discussion leader for Federal Tax Workshops in East Lansing MI for the past 9 years. He is a lively and energetic speaker – especially on the subject of taxes and ethics, and has extensive experience in leading discussions in conferences, seminars and webinars. Doug is a regular and highly rated speaker and seminar leader for the Michigan Association of Certified Public Accountants, as well as other organizations throughout the country. He has over 25 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. Formerly, Doug was a Tax Manager with Hungerford, Aldrin, Nichols & Carter, P.C. in Grand Rapids, Michigan, where his practice concentrated on the tax needs of mid-sized closely held businesses. Doug served for 10 years as an adjunct professor for Grand Valley State University, teaching at both the undergrad and masters level.
Non-Member Price $179.00
Member Price $149.00