A month after the enactment of the One Big Beautiful Bill Act, we’ve had the opportunity to thoroughly review its provisions and assess their impact on taxpayers. This timely and informative session offers a deep dive into the new law’s wide-reaching changes, IRS guidance issued to date, and strategic planning opportunities that have emerged.
Learn how the Act’s provisions affect your clients—especially those filing 2024 tax returns—and explore new tax-saving opportunities across a range of areas.
This session focuses on the most consequential business tax provisions in the final legislation, with a particular emphasis on the sections most relevant to privately held companies and their owners.
Session Highlights
- Overview of initial IRS guidance issued on the new law
- Introduction of “Trump Accounts” — new tax-advantaged accounts for individuals under age 18
- Temporary expansion of the state and local tax (SALT) deduction
- Significant changes to charitable contribution rules
- Immediate expensing for qualified production property
- Expanded benefits for Qualified Small Business (QSB) stock
- Identification of energy tax credits set to expire, some as early as September 30, 2025
- Summary of other key tax provisions included in the bill
Learning Objectives
By attending, you’ll gain the ability to:
- Identify and explain the most impactful provisions of the One Big Beautiful Bill Act
- Advise clients on planning strategies for both individual and business taxpayers
- Understand updates and changes related to:
- Research & Development (R&D) expense rules
- Depreciation and Section 179 expensing limits
- Business interest expense limitations
- Energy credits and clean energy phaseouts
- QSB stock exclusion
- Charitable deductions and planning opportunities
- Bonus depreciation and excess business loss limitation extensions
- Updates to the 20% QBI deduction for pass-through entities
- Revised SALT deduction rules and their impact on business owners
- Introduction of a new depreciation allowance for newly constructed production property
- Permanent extensions of key TCJA provisions, including bonus depreciation, excess business loss limitations, R&D expense capitalization, and business interest limitation rules.
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
- NASBA Sponsor: 146439
- IRS Course ID: PJGWS
- Attendance Requirement: Yes
- Session Duration: 2 Hours
- Case Studies and Live Q&A session with speaker
- PowerPoint presentation for reference
Who Will Benefit:
- CPA
- Enrolled Agents (EAs)
- Tax Professionals
- Attorneys
- Other Tax Preparers
- Finance professionals
- Financial planners
Coder Archives 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.
Speaker Profile:
Charles K. Montecino, CPA, CGMA, CTRS, is a Certified Public Accountant and Certified Tax Resolution Specialist. He has extensive experience in helping clients solve their IRS problems, and clients say he does it with patience and, as one client put it, “without making me feel dumb.” In 2008 he received the Top Practitioner Award from the American Society of Tax Problem Solvers.
Charles has spent his 50-year career in public accounting, and 42 of the 50 years running his own firm. He is a licensed CPA in New Jersey, a Certified Tax Resolution Specialist and a CGMA, Chartered Global Management Accountant. He serves on the Cooperation with IRS Committee and is a member of the Cannabis Interest Group with the New Jersey Society of CPAs. He is a member of the American Institute of CPAs, New Jersey Society of CPAs, and the American Society of Tax Problem Solvers.
He regularly consults with other practitioners in the Tax Resolution area in addition to being a referral source for clients of practitioners that are in over their head.
Charles earned his accounting degree from Rutgers University. When he is not working, he enjoys baseball watching the Phillies and football, following both the Philadelphia 76ers and the Rutgers team. He also enjoys fishing, traveling, golf, reading, his vacation home at the New Jersey shore and spending time with his family, including his two grandsons.
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
- NASBA Sponsor: 146439
- IRS Course ID: PJGWS
- Attendance Requirement: Yes
- Session Duration: 2 Hours
- Case Studies and Live Q&A session with speaker
- PowerPoint presentation for reference
Coder Archives 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.
We are approved to provide CPE/CE credits to Tax Professionals
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