Date: January 7th, 2026

Time: 3pm ET | 2pm CT | 1pm MT | 12pm PT

Duration: 120 Minutes

Description:

The One Big Beautiful Bill Act (OBBBA) fuses Trump‑era rate and deduction goals with long‑horizon policy design, creating a sweeping overhaul of income inclusions, exclusions, credits, and savings incentives. This course translates the law’s dense text—sunset dates, phaseouts, and new deduction limits—into practical planning frameworks tax professionals can use immediately.​

Participants examine how permanent TCJA extensions intersect with new rules for tips and overtime, higher standard deductions, revised itemized deduction caps, and expanded credits, including changes affecting student loans, families, and multi‑bracket planning. The program also explores emerging planning angles around “Trump Accounts,” charitable giving, estate exposure, and SALT‑related reforms.​

Session highlights:

• High‑level map of OBBBA: what changed, what was extended from TCJA, and where hidden phaseouts and sunsets create planning traps.​
• Deep dive into new or expanded income exclusions, such as student loan relief and select compensation and benefit items.​
• Itemized deduction reforms, including the new 35‑cent cap on top‑bracket deduction value and interactions with SALT, mortgage interest, and charitable gifts.​
• “Below‑the‑line” innovations, including temporary no‑tax treatment for qualified tips and overtime via new deductions, plus other targeted relief provisions.​
• Personal and family‑focused credits, featuring enhancements to the child tax credit and related dependency and education incentives.​
• Planning opportunities and pitfalls tied to “Trump Accounts,” expanded estate and gift thresholds, bonus depreciation, Section 179, and other structural changes.​

Learning Objective:

• Identify the most impactful OBBBA provisions for individual taxpayers and small business owners, including permanent TCJA extensions and new incentives.​
• Explain how OBBBA’s revised itemized deduction rules, floors, and caps alter optimal strategies for SALT, mortgage interest, and charitable contributions.​
• Describe the scope and limitations of new “no tax on tips and overtime” rules and related above‑ or below‑the‑line deductions.​
• Evaluate planning implications of expanded credits and exclusions, including child tax credits and student loan‑related provisions, across income brackets.​
• Recognize where sunset dates, income phaseouts, and conflicting incentives could create unexpected liabilities if not modeled over multiple years.​
• Integrate OBBBA rules on “Trump Accounts,” estate tax thresholds, bonus depreciation, and Section 179 into comprehensive income, retirement, and legacy plans.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 Minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Jane Ryder, EA, CPA, is a nationwide professional educator. She writes and speaks
on many income tax, business compliance, accounting, and tax representation topics. Jane has been providing tax preparation, accounting services, and tax collection resolution services since 1980. She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and consults with colleagues on tax matters, audits, and business planning.