2025 Tax Legislation & OBBB Act – Individual, Business, and Payroll Impacts - Learning Path

Author: Barbara Weltman, Susan Harper, Jane Ryder, Greg White, Klaralee R. Charlton, Steven D. Mercatante, Miles Hutchinson

This curated learning path equips tax professionals with the
essential knowledge to navigate the significant changes introduced by the 2025
tax legislation, including the far-reaching OBBB Act. Through nine
focused modules, learners will explore the implications for individual
taxpayers, business entities, estate planning, depreciation, and payroll
compliance.

Learning Objectives:

• Identify
  key updates to individual tax credits and deductions under the OBBB Act.



• Evaluate
  the impact of 2025 legislation on PTET, QBI, and business tax strategies.



• Understand
  estate tax exemption changes and their planning implications.



• Apply
  updated depreciation rules and compliance requirements for 1099/W-2
  reporting.



• Ensure
  payroll law compliance in light of new mandates from the OBBB Act.

Level
Update

Instructional Method
Learning Path

NASBA Field of Study
Taxes (10 hours)

Program Prerequisites
None

Advance Preparation
None