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Navigating H.R.1 "OBBBA": Comprehensive Tax Impacts for Individuals, Businesses, and International Clients
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What H.R.1, “OBBBA” (Commonly Known as “The Big Beautiful Bill Act”) Means for You and Your Clients: Business, Tax Credits, Administrative, and Tax-Exempt Organization Issues
Tax
CPE Self-study
What H.R.1, “OBBBA” (Commonly Known as “The Big Beautiful Bill Act”) Means for You and Your Clients: Business, Tax Credits, Administrative, and Tax-Exempt Organization Issues
The One Big Beautiful Bill Act (OBBBA) introduces substantial updates to business tax planning, deductions, credits, and compliance. This course examines the sweeping provisions now codified into law that affect flow-through entities, corporate taxpayers, tax-exempt organizations, and administrative reporting.
$59 - $85
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Format
Online
NASBA Field of Study
Taxes
Level
Basic
CPE Credits
2
Author(s)
Arthur Werner
Availability
1 year
Product Number
BLIOBBBB25SSO
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Business & partner
Part of a discounted
Product Details
The One Big Beautiful Bill Act (OBBBA) introduces substantial updates to business tax planning, deductions, credits, and compliance. This course examines the sweeping provisions now codified into law that affect flow-through entities, corporate taxpayers, tax-exempt organizations, and administrative reporting. Practitioners will gain practical insight into how these reforms change longstanding tax planning assumptions and will receive strategies to position clients favorably in the new environment. Major topics include the permanency of IRC §199A, bonus depreciation, expansion of Section 179, modifications to the business interest deduction limitation, and major changes to clean energy credits. Additional sections cover tax-exempt organization excise taxes, charitable giving limits, and new surtaxes on foreign payments.
Who Will Benefit
CPAs, EAs, tax professionals
Key Topics
Taxes
Learning Outcomes
- Identify the key changes made to IRC §199A and determine their application
- Calculate bonus depreciation under the new permanent rules
- Apply Section 179 limitations and phaseouts to qualifying property
- Determine how EBITDA modifies the business interest deduction limitations under IRC §163(j)
- Identify how excess business loss limitations affect flow-through entities
- Use revised options for treatment of research and experimental expenses under IRC §174
- Recognize changes to 1099-K and general Form 1099 reporting thresholds
- Determine the impact of new corporate charitable contribution limits and excise tax brackets
Credit Info
CPE Credits
Online
2
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
Basic understanding of federal business tax law
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
Online
$85.00
AICPA Members
Online
$69.00
CIMA Members
Online
$69.00
Tax Section Members
Online
$59.00
Group ordering for your team
2 to 5 registrants
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Author(s)
Arthur Werner
JD, MST
Arthur Joseph Werner, JD, MS (Taxation), is the president and is a shareholder in the lecture firm of Werner-Rocca Seminars, Ltd. Mr. Werner's lecture topic specialties include business, tax, financial and estate planning for high net worth individuals.
In addition, Mr. Werner is an adjunct professor of taxation in the Master of Science in Taxation program at the Philadelphia University.
Mr. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.
Mr. Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 2500 eight-hour seminars over the past twenty-five years as well as numerous webinars and video presentations. Mr. Werner has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of Certified Public Accountants, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.
Accessibility
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