A Look Back: What We Learned from the OBBB Act
Tuesday, October 19, 2027 · 2:00 – 3:40 PM ET
You have one year from airing date to use this course as credit.
Continuing Education
CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: Coming Soon
IRS/RPO Approved Program
IRS RPO Course #: Coming Soon
Program Content
This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page
The program, through a lively round-table discussion and real time interaction with the audience, looks back at effect of the passage of the One Big Beautiful Bill Act. The program will focus on the changes made by the OBBB Act to the Tax Cut and Jobs Act. Panelists will examine many of the important new provisions affecting both individual and business taxpayers. The panel also will discuss procedural changes included in the OBBB Act, and the many terminations that effectively killed the "green new deal."
By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of the dramatic impact passage of the OBBB Act has had on both individual and business taxpayers.
Program Learning Objectives
- Identify the significant changes to the TCJA made by the OBBB Act to tax rules affecting non-business taxpayers.
- Identify the new tax rules introduced by the OBBB Act that affect non-business taxpayers.
- Identify the significant changes to the tax rules affecting business made by the OBBB Act.
- Identify procedural changes made to the Internal Revenue Code and the Code provisions terminated by the OBBB Act.
Program Outline
TCJA Changes Affecting Non-Business Taxpayers
- TCJA Extenders
- Standard Deduction
- SALT Deduction
- Child Tax Credit
- Estate Tax
- Other Provisions
New Non-Business OBBB Provisions
- Deduction for Tips
- Deduction for Overtime
- Itemized Deduction Limitation
- Auto Loan Interest
- Trump Accounts
- Other Provisions
Business Changes
- Qualified Business Income Deduction
- Bonus Depreciation
- Expensing
- Farmland Provisions
- Foreign Tax Provisions
- Other Provisions
Procedural Changes
- Direct File Program
- Promoter Penalties
- Due Diligence Penalties
- Information Reporting
- Other Changes
End of the Green New Deal
Panelists
Moderator
Alan Pinck, EA
A. Pinck & Associates
Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.
IRS Panelists
Coming soon...
Industry Panelists
Coming soon...
Content Consultant
David F. Windish, J.D., LL.M
Content Consultant
David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.
Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.
Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.