Webinar Details
Course Description
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 individual provisions of the OBBA of 2025 (H.R. 1), with a focus on the extended provisions, provisions made permanent without changes and those major changes, and new provisions for 2025 and beyond.
Major Subjects:
- An overview of provisions of existing law extended or made permanent without substantial change, including casualty losses, individual tax rates, alternative minimum tax.
- Provisions of existing law extended or made permanent with substantial change, including: child tax credit, earned income credit, standard deduction, state and local tax deduction.
- New law provisions applicable to individuals, including deductions for:
- Tip income and overtime pay
- Social security income
- Car loan interest
- AGI charitable contribution deduction
- Trump account
- Repeal existing law provisions, including electric car credit and home energy credits
Learning Objectives
- Recognize individual provisions of the OBBA of 2025.
- Identify key compliance issues.
- Discover tax planning implications of OBBA of 2025.
Prerequisites
- Basic knowledge of individual taxation
Who Should Attend
CPAs, EAs, and accounting/finance professionals in public practice and industry seeking an update on recent legislative changes impacting individual taxpayers.
Advanced Preparation
None
Presenter Details
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Steven Dilley
- Presenter
Steven C. Dilley, PhD, CPA, JD, is president of Federal Tax Workshops, Inc., in East Lansing, Michigan, where, for the past 37 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the U.S. He is nationally known for his knowledge of financial, accounting and tax issues of closely held businesses.
NASBA Sponsor
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Encoursa 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: NASBAregistry.org.
IRS Approved
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Encoursa LLC is an IRS-approved continuing education provider. Provider #: KKRBE
Date & Time
CPE
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Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.
Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.
For specific instructions on accessing your CPE, please see our FAQ section on our support page.
- Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.
Purchase options
Live Webinar
OBBA 2025 Unpacked: Individual Provisions
by Steven Dilley from Encoursa
- Jul 30, 2025
- 2:00 PM EDT
- Credits: 2.00
$42.00
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