THE 2025 PASS INCLUDES THIS COURSE.
Do NOT purchase this course separately if you buy a 2025 PASS.
The One Big Beautiful Bill Act is the biggest set of tax law changes since the Tax Cuts and Jobs Act, and goes well beyond a simple extension of that law. This webinar will focus on provisions impacting tax year 2025, and provisions requiring planning analysis in 2025. Topics will include, but are not limited to: tips deduction, overtime deduction, car loan interest deduction, senior citizen deduction, state and local tax (SALT) deduction, bonus depreciation, research & development expenses, qualified disaster losses and personal casualty losses, and §1202 qualified small business stock.
Learning Objectives:
Explain and calculate the new deduction for qualified tips.
Explain and calculate the new deduction for qualified overtime compensation.
Explain and calculate the new deduction for qualified passenger vehicle loan interest.
Explain full expensing opportunities related to bonus depreciation, §179 deductions, and R&D expenses.
Education Information:
IRS Program Number: NMVBP-T-00319-25-O
Credit Hours: 2 CPE (NASBA); 2 CE (IRS)
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based (NASBA); Online Webinar (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about this instructor.
Refund Policy: Refunds processed prior to noon ET the day before the live event are subject to a $25 processing fee. No refunds will be given for live webinars after noon ET the day before the event, but if you are unable to attend the live webinar for any reason you will be given access to the on demand webinar on the same topic. Click here for more information about our education, refund, and complaint policies.
