Webinar

OBBBA of 2025: Business Overview

If you have questions about this event, please call us at 952-831-2707.

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THE ONE BIG BEAUTIFUL BILL IS NOW THE ONE BIG BEAUTIFUL ACT!!! (Signed into law on July 4, 2025!) This program provides a summary of the major business provisions of the OBBBA of 2025 (H. R. 1), focusing on provisions that have been extended and/or made permanent without changes and those provisions which had major changes or are new for 2025 and beyond. Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

Major subjects

• An overview of provisions of existing law extended or made permanent without substantial change, including qualified opportunity zones.
• Provisions of existing law extended or made permanent with substantial change, including bonus depreciation, Sec. 179 immediate expense deduction, deduction of research and experimentation expenses, and cash method of accounting.
• New law provisions applicable to businesses, including bonus depreciation of nonresidential real estate.
• Repealed existing law, including the commercial clean vehicle credit and electric car charger credit.

Learning objectives

• Familiarize participants with business provisions of the OBBBA of 2025.
• Identify key compliance issues.
• Discuss tax planning implications of OBBBA of 2025.

Who should take this program?

• CPAs in public practice and industry seeking an update on recent legislative changes impactingbusiness taxpayers.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.