Overview 4.0 Credits ONLINE New legislation results in significant changes for businesses and individual clients. Tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. Address this challenge and the latest cases and rulings applicable to individual and business clients. It is continuously updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course be taken separately from BIT4.
Objectives Understand strategies and techniques to use in light of new legislation Understand the latest enacted tax law changes Understand current cases and rulings affecting your clients
Major Topics • Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: o TCJA provisions made permanent o New Tip Income Deduction o New Overtime Pay Deduction o New Car Loan Interest Deduction o New Temporary Senior Deduction o Expanded SALT Cap o Trump Accounts• Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: o Bonus Depreciation made permanent o Increased §179 deduction o Changes to §174 R&E Expenditures o Changes to §163(j) o Form 1099/1099-K changes• Qualified Small Business Stock Exclusion• The Gig Economy – examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges and employer reporting responsibilities• Timely coverage of breaking tax legislation• Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Sessions Please select the appropriate session or option below to continue with your online purchase Friday, November 21, 2025 General Sessions E-Materials
