Description
Tax Strategies Under H.R. 1: Navigating the New Era for Individuals and Businesses
The President signed on July 4, 2025, one of most consequential tax legislation in recent years. The well-informed tax practitioner will want to stay abreast of these developments! This course will start with a short background of this legislation as it made its way through Congress and to the President’s desk. We will then review the final provisions that was approved by the Senate and passed by the House.
We’ll be covering the OBBBA’s tax-related provisions including the increased SALT deduction, additional deduction for seniors age 65+, increased gain exclusion for qualified small business stock, renewed qualified opportunity zone investments, and new 529 plan eligible expenses. We’ll also cover planning implications of the new bill, ranging from new considerations for individuals making Roth conversions, changes to charitable deduction strategies, estate planning techniques, and more!
Objective
After attending these presentations, you will be able to...Identify the process that the House, Senate and Committees undertake in passing tax legislation. Analyze the various provisions contained in the Big Beautiful Bill signed by the President on July 4, 2025.Assess changes in new tax law and their impact on businesses.Create an effective tax strategy considering the new rules.
Credit Types
- Taxes: 3
Registration Fees
| Registration | Type | Price |
|---|---|---|
| Rebroadcast - General (3 hour) | Members | $140.00 |
| Rebroadcast - General (3 hour) | Non Members | $290.00 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.