Hot Tax Topics for Year End 2025 - Businesses (Completed)
Date: Monday, December 15, 2025
Instructor: Greg White
| Begin Time: |
1:00pm Pacific Time
2:00pm Mountain Time
3:00pm Central Time
4:00pm Eastern Time |
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Law Updates for EAs and OTRPs
1 hour Federal Tax Updates for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
The passage of the OBBB Act (Tax Cuts and Jobs Act extension) makes 2025 the most import tax year in almost a decade. We’ll go through most of the major changes, including important planning ideas.
Topics Covered
- Where the proposal to restrict pass-through entity taxes (PTET) finally ended up
- Changes in the excess business loss (EBL) restriction
- New rules related to the section 199A 20% QBID deduction
- Apply the new expanded credit for employer paid FICA taxes
- Apply important new changes in requirements for file Forms 1099-MISC and 1099-NEC
- Planning strategies for the new 1% charitable contribution floor for C corps
- New rules on the research deduction
Learning Objectives
- Apply the new rules related to the section 199A 20% QBID deduction
- Identify changes in the excess business loss (EBL) restriction
- Apply the new expanded credit for employer-paid FICA taxes
- Apply important new changes in requirements for file Forms 1099-MISC and 1099-NEC
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
Basic understanding of federal income taxation concepts.
Advance Preparation
None
