One Big Beautiful Bill Tax Planning Ideas

The One Big Beautiful Bill (OBBBA) didn’t just extend expiring provisions—it completely reshaped the planning landscape for individuals and closely held businesses. In this 2-credit webcast, Karen Brosi and Mark Seid assume you already know what’s in the law and focus instead on what to do with it. They walk through practical strategies built on the new “permanent” extenders, the expanded standard deduction and SALT cap, charitable and mortgage rules, AMT tweaks, child-related credits, and the new senior deduction—always with an eye on managing AGI, cash flow, and timing so you can confidently advise clients for 2025 and beyond.

On the planning side, they dive into Opportunity Zones 2.0 (including rural OZ strategies and shifting gains to children), student loan and employer repayment benefits, temporary “no tax on tips” and overtime provisions, the new car-loan interest deduction, and expanded 529 and Trump accounts. On the business front, they unpack QBI changes and “QBI Junior,” the return of 100% bonus depreciation and R&D expensing, permanent excess business loss limits, interest-limitation planning, qualified production property write-offs, employer-provided childcare credits, pass-through entity tax strategy, and key information-reporting changes (1099-K and more). The result is a highly tactical session that turns a sprawling bill into concrete year-round planning checklists for your OBBBA-era clients.