Date: October 16th , 2025

Time: 1pmET | 12pm CT | 11am MT | 10am PT

Duration: 120 Minutes

Description:

Tax professionals are entering a transformative era. The Opportunity for a One Big Beautiful Bill  Act (OBBB), P.L. 119-21, signed into law in July 2025, represents a landmark overhaul of the U.S. tax code. With sweeping changes affecting individuals, families, and businesses, OBBB introduces both bold reforms and intricate adjustments that demand careful interpretation and application.

From the elimination of taxes on tips and new deductions for overtime, to relief on car loan interest and significant updates to child and education-related tax benefits, OBBB reshapes the tax landscape. Among its most complex additions are the Trump Accounts—offering new funding strategies but introducing unique tax considerations—and the revised Social Security Number (SSN) requirements that now affect eligibility for child credits and student loan exclusions.

This continuing education course provides clear, actionable guidance to help you navigate OBBB’s complexities with confidence. Go beyond the headline reforms to uncover the nuanced provisions critical for compliance, tax planning, and advising clients effectively.

Learning Objective

• Summarize the key individual tax changes introduced under the OBBB Act of 2025.
• Identify new restrictions on deductions, exclusions, and credits.
• Interpret the structure and tax treatment of Trump Accounts.
• Explain business-related changes, including modifications to the QBI deduction and depreciation rules.
• Recognize new 1099 reporting thresholds and employer-related tax credit updates.

Topics Covered

• Tax-Free Treatment of Tips & Overtime Pay Deductions.
• Trump Accounts: Structure, Tax Rules, and Related Credits.
• Updates to Child, Education, and Dependent Tax Benefits.
• Car Loan Interest Deductibility.
• Business Income Deduction & Depreciation Changes.
• New Reporting Requirements for 1099s and Employer Credits.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 Minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Jane Ryder, EA, CPA, is a nationwide professional educator. She writes and speaks
on many income tax, business compliance, accounting, and tax representation topics. Jane has been providing tax preparation, accounting services, and tax collection resolution services since 1980. She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and consults with colleagues on tax matters, audits, and business planning.