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.

Topics Covered:

• Employer-Provided Childcare Tax Credit Enhancements.
•   Dependent Care FSA Limit Increases.
•   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.