Webcast
One Big Beautiful Bill Business Provisions
Explore the major business tax provisions of the One Big Beautiful Bill in this focused one-hour update. Learn how key changes to depreciation, credits, compliance, and international tax will reshape planning for business clients.
$49.00
Webcasts are available for viewing Monday – Saturday, 8am – 8pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
1 Credits: Taxes
Course Level
Basic
Format
Webcast
Course Description
This One Big, Beautiful Bill Act (OBBBA) CPE course examines the business-related tax provisions found in the One Big Beautiful Bill, covering critical updates for tax professionals advising business clients. Topics in this OBBBA CPE Course include permanent bonus depreciation, major enhancements to Section 179 expensing, QBI deduction changes, expanded business credits, compliance mandates, international tax realignment, and a new, complex provision for 100% depreciation on qualifying nonresidential real property used in manufacturing. As Part 2 of the OBBBA series, this course shifts the focus to business provisions, complementing the individual tax analysis covered in Part 1 by Mark Seid.
Led by expert instructor Jane Ryder, this one-hour OBBBA CPE webcast clarifies key planning opportunities and compliance obligations under the new law. From enforcement provisions for ERC promoters to updates on passthrough entity taxation, executive compensation rules, and changes to corporate charitable contributions, this One Big Beautiful Bill Act CPE course equips professionals with the knowledge to confidently advise businesses in the new tax landscape.
Learning Objectives
After completing this course, participants will be able to:
- Explain the permanent changes to bonus depreciation and Section 179 expensing, including transitional rules and strategic applications.
- Describe the modifications to the Qualified Business Income (QBI) deduction, including new phaseout thresholds and the minimum QBI deduction.
- Identify updates to employer business credits such as paid family leave, employer-provided childcare, and R&D expensing.
- Recognize the compliance implications for partnerships, S corporations, and C corporations under revised reporting, compensation, and charitable deduction rules.
- Interpret the eligibility criteria for the new 100% depreciation provision (IRC §168N) on nonresidential real property used in manufacturing.
- Assess the expanded enforcement landscape for ERC claims, including promoter penalties and statute of limitations changes.
- Evaluate changes to business interest expense limitations and floor plan financing rules.
- Compare energy-related credits and deductions, including key sunset dates and the interplay between credits and depreciation elections.
- Summarize international tax alignment efforts, including changes to GILTI treatment and minimum global tax standards.
Course Specifics
WC1825440109
August 5, 2025
None
None
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02739-25-O
IRS Federal Tax Law Credits: 1
CTEC Course Number: 2071-CE-02184
CTEC Federal Tax Law Credits: 1
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
Jane Ryder, EA, CPA is the owner of Brass Tax Ryder Professional Group, Inc., a full service tax and accounting firm. Brass Tax (not affiliated with Brass Tax Presentations) has been providing tax and accounting services since 1980. Jane received a BS in Business Administration (Accounting) from SDSU and is currently licensed with the California State Board of Accountancy and with the Internal Revenue Service as an Enrolled Agent. Brass Tax is a business centric practice, preparing and consulting on the preparation of Corporations, S-corporations, LLC’s, Partnerships, and Trusts. She also specializes in IRS and state agencies collection problems, payment …
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