Course Details
COURSE
OBBBA Deep Dive 2026 – Individual & Small Business Provisions – Advanced
Go beyond the basics with this deep, technical examination of the One Big Beautiful Bill (OBBBA).
$97.00
- Time: 4 Hrs
- Level: Advanced
- Certificate: Upon passing the test
INFORMATIVE CONTENT
Course Classification:
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Category: Advanced Federal Tax (T).
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Credits: 4 IRS Continuing Education Hours.
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Provider: EZ Tax To Go LLC (Provider Number GFLRH).
Summary Description:
Go beyond the basics with this deep, technical examination of the One Big Beautiful Bill (OBBBA). Specifically designed for professionals handling complex returns for business owners and high-net-worth individuals, this course breaks down the technical mechanics, edge cases, and interactions between the new tax provisions. Learn to model multi-year strategies by coordinating phase-outs and maximizing enhanced expensing provisions.
What will you learn in this course?
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New Depreciation and Expensing Rules: Master the permanent 100% bonus depreciation, Section 179 limits, and the new Qualified Production Property provision (100% expensing for manufacturing real property).
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QBI Deduction and Interest Limits: Apply the permanent QBI deduction with its new expanded phase-in range and the $400 minimum floor. Calculate the business interest limitation under the restored EBITDA-based method.
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Expanded SALT Deduction: Navigate the new $40,400 SALT ceiling, calculate its 30% phase-out based on MAGI (starting at $505,000), and evaluate the entity-level PTET workaround.
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Individual Deduction Interactions: Coordinate the new above-the-line deductions for tips, overtime, auto loan interest, and seniors, understanding that each has its own independent phase-out formula.
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International Provisions: Get familiar with the transition from GILTI to NCTI, as well as the changes to FDII and BEAT.
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Advanced Multi-Year Planning: Differentiate between temporary provisions (expiring in 2028/2030) and permanent ones to build robust tax projections and charitable bunching strategies under the new 0.5% of AGI floor.
Enroll today to acquire the technical mastery that distinguishes a high-value tax practice, capable of offering holistic, systems-level planning to your most sophisticated clients!
