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Surgent's Overview and Analysis of the New Tax Law: Part 2 - Focus on Business Taxation (Z1-NEW2-2025-01-SSWC)

200 Minutes
On demand - Video

On Demand - Video

4 CPE Credits in TX

OVERVIEW

The passage of the One Big Beautiful Bill Act (OBBBA) represents the most consequential tax law since The Tax Cuts and Jobs Act (TCJA) in 2017. It is now up to accounting and finance professionals to digest this new legislation so they can adequately advise their clients or business regarding its effect. This course includes detailed coverage of all the business tax provisions contained in OBBBA.

DESIGNED FOR

Accounting and finance professionals who wish to be informed for their own knowledge or who will be advising clients regarding the business tax changes brought about by the recent legislation

BENEFITS

  • Be well informed about business tax changes resulting from the enactment of the recent legislation

HIGHLIGHTS

  • Employer treatment of new tips and overtime legislation
  • Qualified business income (QBI) deduction
  • 100% bonus depreciation/Section 179 depreciation
  • Increased dollar limitations for expensing of certain depreciable business assets
  • Qualified production property
  • Full expensing for domestic research and development expenses
  • Opportunity zones
  • Section 1202 - treatment of qualified small business stock
  • Business interest deduction
  • Increased threshold for reporting payments to independent contractors and other payees
  • Extension and enhancement of paid family and medical leave
  • Termination of auto and other energy-related subsidies
  • Excess business losses
  • Foreign tax credit
  • Increased penalties connected to Employee Retention Credits
  • Many, many other newly enacted business tax provisions in the far-reaching legislation affecting nearly all taxpayers and their advisors

COURSE LEVEL

Update

PREREQUISITES

None

ADVANCE PREPARATION

None

ADDITIONAL NOTES

  • Qualifies for IRS credit

NOTE:Our experts have broken down this voluminous legislation and distilled its presentation into two parts are independent of each other and do not need to be taken in order. For coverage of all individual tax provisions, please see Overview and Analysis of the New Tax Law: Part 1 – Focus on Individual Taxation. 

PRICING

$169.00 - Member

$189.00 - Nonmember

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

Surgent

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