Tax Update: Key Changes to Employee Benefits and Health Savings Accounts
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From: $149.00
Date: March 18th , 2026
Time: 2pm ET | 1pm CT | 12pm MT | 11am PT
Duration: 60 Minutes
Description:
Major tax legislation can significantly reshape the way employers manage compensation, employee benefits, and tax planning strategies. This continuing education course provides an overview of the One Big Beautiful Bill Act (OBBBA) and its key provisions affecting employers, employees, and business taxpayers.
Enacted on July 4, 2025, the OBBBA introduces significant changes across multiple areas of tax law, including employee benefits, healthcare-related tax provisions, and business deductions. The legislation also extends or makes permanent several major tax provisions, such as the Qualified Business Income (QBI) deduction, 100% bonus depreciation, and Section 179 expensing, while introducing modifications to other rules such as the business interest expense deduction.
This course examines how these changes affect employer benefit programs, workforce incentives, and overall tax compliance. Participants will also explore updates related to childcare credits, health account eligibility, tax exclusions for certain types of compensation, and revisions to business tax provisions affecting research and development expenses and business losses.
Designed for professionals working in tax, accounting, HR, and finance, this session provides practical insight into how these legislative changes may influence tax planning, employee benefits strategies, and compliance responsibilities.
Expanded Health Savings Account (HSA) Access and Telehealth Benefits.
Tax Treatment of Tips and Overtime Pay.
Changes to Research and Development Expense Rules.
Excess Business Loss Limitations.
Qualified Small Business Stock (QSBS) Provisions.
Learning Objectives
Understand the expanded employer childcare tax credit and its impact on employer-sponsored benefits.
Identify recent changes affecting Flexible Spending Accounts (FSAs), Health Savings Accounts (HSAs), and telehealth benefits.
Explain the permanent provisions related to paid family and medical leave tax incentives.
Analyze the tax treatment and exclusions related to tip income and overtime pay.
Evaluate revised rules affecting business interest expense deductions.
Distinguish between updated provisions related to research and development expenses, excess business losses, and qualified small business stock (QSBS).
Credits and Other information:
Recommended CPE credit – 1.0
Credits – IRS & NASBA
Recommended field of study – Tax
Session Prerequisites and preparation: None
Session learning level: Update
Location: Virtual/Online
Delivery method: Group Internet Based
Attendance Requirement: Yes
Session Duration: 60 minutes
Who Will Benefit:
CPA
Enrolled Agents (EAs)
Tax Professionals
Attorneys
Other Tax Preparers
Finance professionals
Financial planners
About Our Speaker
Lynn Fountain | CPA (US), CGMA
Lynn Fountain has over 39 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Lynn has held two Chief Audit Executive (CAE) positions for international companies.
