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4 CPE Credits

Surgent's The One Big Beautiful Bill Act (OBBBA): A Complete Guide

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4 CPE Credits

This is a text-based course. To receive credit, you are required to review all content and achieve a minimum score of 70% on the final exam.

The breadth and complexity of the One Big Beautiful Bill Act (OBBBA) have created significant challenges for practitioners seeking to interpret and apply its provisions. This four-hour course highlights the Act’s most impactful updates for both individual and business taxpayers. By completing the course, participants will gain clear, practical guidance on the new requirements as well as renewed clarity on longstanding rules that continue to apply.

Learning Objectives

  • Analyze and apply key provisions of the One Big Beautiful Bill Act

Major Topics

  • The SALT cap
  • The Child and Dependent Care Credit
  • The Child Tax Credit
  • Trump Accounts
  • Tips, overtime, and car loan interest
  • Senior Deduction
  • Estate tax changes
  • 529 plans
  • Investments in students and education
  • Section 199A – QBI deduction
  • Elimination of energy incentives
  • Bonus depreciation and Section 179 changes
  • Changes in the deduction of business interest and business losses
  • R&E expenditures
  • Form 1099 changes
  • Expansion of Section 1202 stock
  • Individual and corporate charitable contribution changes
  • Opportunity Zones
  • Limitation on wagering losses

CPE Credits Available

4 CPE Credits
4
Taxes

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Enrolled Agent - IRS Credit Eligible
  • Individual Tax
  • Tax

Prerequisites

A basic understanding of the tax rules impacting individuals and businesses

Advanced Preparation

None

Intended Audience

Practitioners who wish to gain an understanding of the OBBBA, both for themselves and their clients

Provider

Surgent CPE

Purchase This Course

  • COCPA Member

    $ 79 79
    Join

  • COCPA Non-Member

    $ 103 103
    Your Price

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