Date: August 28th , 2025

Time: 1pmET | 12pm CT | 11am MT | 10am PT

Duration: 120 Minutes

Description:

Tax professionals are entering a defining era. The Opportunity for a Better and Balanced Budget (OBBB), P.L. 119-21, signed into law in July 2025, marks a permanent transformation of the U.S. tax code—introducing wide-ranging changes that impact individuals, families, and businesses alike. From the elimination of taxes on tips and new deductions for overtime, to car loan interest relief and changes to education and child tax benefits, OBBB is both ambitious and complex.

Are you prepared to navigate the intricacies of Trump Accounts—from funding to taxation? Do you understand the updated Social Security Number (SSN) rules that now affect eligibility for child credits and student loan exclusions?

This continuing education course breaks down OBBB’s dense legislative text into practical, actionable guidance for real-world application. You’ll explore not just the headline reforms, but also the subtler provisions that could easily be overlooked—yet are critical for compliance and planning.

Learning Objective

• Describe the major individual tax changes introduced under OBBB 2025.
• Identify new limitations on deductions, exclusions, and credits.
• Interpret the rules and tax treatment of Trump Accounts.
• Explain key business provisions, including updates to QBI and depreciation.
• Distinguish new reporting thresholds for 1099s and employer-related tax credits.

Major Topics Covered:

• Tax-Free Tips & Overtime Deductions.
• Trump Accounts & Related Credits.
• Child, Education, and Dependent Benefits.
• Car Loan Interest Relief.
• Updated Business Income Deduction Rules.

Who Will Benefit:

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

Credits and Other information:

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

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.