Date: December 17th , 2025

Time: 2pm ET | 1pm CT | 12pm MT | 11am PT

Duration: 120 minutes

Description:

OBBBA delivers targeted 2025-2026 relief for small businesses through enhanced credits outperforming deductions by reducing liability dollar-for-dollar, including childcare jumps from $150K to $500K/$600K limits. This CE course details general credits (R&D, FICA tip), SECURE 2.0 retirement incentives, and forms like 3800/8882 for compliance. CPAs learn to maximize employee benefits like no-tax tips/overtime while navigating phaseouts and carryovers for optimal savings.

Learning Objectives:

• Review OBBBA-expanded credits like employer childcare (40% of costs up to $500K/$600K for small businesses starting 2026), alongside R&D and work opportunity credits.
• Explain credits including Form 6765 (R&D), Form 5884 (work opportunity), and Form 8882 (childcare) with phaseouts and carryforwards.
• Analyze SECURE 2.0 starter credits (up to $5K for new 401(k)/SIMPLE plans) and student loan matches as business deductions.
• Describe reporting via Forms 3800 (general business credit), 6765, 8882, and e-filing mandates for 2025 claims.
• Apply strategies like timing childcare investments for 2026 max credits and combining with permanent QBI deductions.

Topics Covered:

• Business Tax Credit Basics: Dollar-for-dollar advantages vs. deductions, carryforward rules.
• Comparing Credits vs. Deductions: Childcare, R&D impacts on effective rates.
• Forms for Claiming Credits: 3800 consolidation, 6765 calculations, e-file deadlines.
• Employee Tax Benefit Insights: SECURE 2.0 starter credits, tip/overtime exclusions.
• 2025 OBBBA Tax Credit Updates: Childcare expansions, permanent QBI pairings.
• 2026 OBBB Small Business Changes: $600K small biz childcare max, eligibility thresholds.

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

Who Will Benefit:

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

About Our Speaker

Tony Curatola 
Joseph F. Ford Professor of Acct’g & Tax, Drexel University
Dr. Curatola is the Joseph F. Ford Professor of Accounting at Drexel University in Philadelphia and is one of the 2024 Top Educators award recipients. He was the Tax Column Editor for Strategic Finance between 1992 and 2024. He has served as the editor of the Journal of Legal Tax Research and currently serves on the editorial review board of several journals, and has held a variety of leadership positions, including current global service with the Institute of Management Accountants. He has published over 250 articles in journals including Journal of Financial Services Professionals, Journal of the American Taxation Association, Journal of Forensic & Investigative Accounting, Journal of Legal Tax Research, Strategic Finance, and Tax Notes to name a few. Dr. Curatola was a co-editor on IRA Answer Book by Wolters Kluwer and author of the EA Review course for Surgent Publishers. Dr. Curatola externally funded research findings have appeared in media such as Forbes Magazine, The Washington Post, The Wall Street Journal, The New York Times, and other media outlets.