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Are you a California CNA?
This continuing education course equips Certified Public Accountants (CPAs) and Enrolled Agents (EAs) with in-depth knowledge of relevant tax provisions in the One Big Beautiful Bill Act (OBBBA) of July 2025. Designed for tax professionals, the course explores critical changes to individual and business taxation, including extended TCJA rates, new deductions for tips and overtime, enhanced tax credits, and business incentives like bonus depreciation. Ideal for CPAs and EAs advising diverse clients, this course delivers actionable insights to navigate the OBBBA’s complex tax landscape.
Course Publication Date: July 09, 2025
This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $20.00!
| Author: | Tyler Thompson CPA, EA |
| Course No: | TAX-OBBBA-9925 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Taxes
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Learning Objectives
- Evaluate the key individual and business tax provisions enacted under the One Big Beautiful Bill Act (OBBBA), including rate changes, deductions, credits, and compliance requirements, to determine their implications for client tax planning and filing strategies during the 2025 tax year.
- Analyze the updated depreciation and expensing provisions—specifically 100% bonus depreciation, expanded Section 179 limits, and the new special depreciation allowance for qualified production property—to determine optimal asset acquisition and cost recovery strategies for clients beginning in the 2025 tax year.
- Evaluate the impact of the OBBBA’s R&D expensing changes, increased 1099 reporting thresholds, and business interest expense updates on compliance planning and financial forecasting for domestic business clients in the 2025–2026 tax years.
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