Date and Time: November 19 & 20, 2025 (9:00 am – 12:30 pm EST each day)
Description:Whether you asked for it (or not) and it’s 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!
Learning 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.
Major Subjects:
- Recent legislative, judicial, and IRS developments impacting practitioners during the upcoming filing season.
- 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- Review of existing law provisions that have been repealed, including electric car credit, home energy credits, commercial clean vehicle credit and electric car charger credit.
Who should attend: CPAs in public practice and industry seeking an update on recent legislative changes impacting individual and business taxpayers.
Program Level: Intermediate
Developed By: Van Der Aa Tax Ed, LLC
Instructor: Douglas J. Van Der Aa
CPE Credit: 8 (4 hours each day)
Field of Study: Taxation
Prerequisites: Basic working knowledge of individual and business taxation.
Advanced Preparation: None
Qualifies for IRS PTIN credit
Course Content
Douglas J. Van Der Aa, CPA, JD
Doug is a lively and energetic speaker – especially on the subject of taxes and ethics. He has been a highly rated speaker and seminar leader for CPA Associations and other organizations throughout the country for more than 20 years.
Doug has over 25 years of professional experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. As a CPA, Doug’s practice concentrated on the tax needs of closely held businesses, with their related pass-through entities, complex individual returns, estates and trusts.
Only registered users can access the course materials.