EVENT DESCRIPTION
The course reviews all income tax changes of the 2025 OBBBA including individual and business changes. It explains the background behind every change and then, with examples and citations, explains the changes made and their effects on taxpayers
EVENT OBJECTIVE
This course includes discussions on every individual and business income tax change. It starts with individual changes including new deductions on tips, overtime and auto loan interest and also discusses changes to credits, itemized deductions, educator expenses and charity, with multiple examples and worksheets. The business changes include in-depth discussion and planning of Sec. 179, Bopnus, the new bonus write-off for buildings and the changes to employer fringe benefits.