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Self-Study Courses

Business, PTET & QBI Tax Updates 2026 Legislation

2 CPE Credits $41.00/credit hour
★ ★ ★ ★ ☆ 4.0 (2 ratings)

Staying current on federal business tax law has never been more critical—and more complex. With sweeping changes introduced under the 2025 OBBB Tax Act, tax professionals must be prepared to guide business clients through evolving rules while uncovering new planning and compliance opportunities.

This course provides a comprehensive overview of business tax updates affecting PTET, QBI, R&D expensing, Opportunity Zones, employer credits, ERTC guidance, energy incentives, and expanded §1202 opportunities. Participants will also review updated federal reporting obligations, including Forms 1099-NEC, 1099-K, and new reporting related to tips, overtime, and vehicle loan interest.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

Publication Date: July 2026

Topics Covered

  • Federal Business Tax Updates under the 2025 OBBB Tax Act
  • Pass‑Through Entity Tax (PTET) Developments and Elections
  • Qualified Business Income (QBI) Deduction – IRC §199A
  • Opportunity Zones and Strategic Business Tax Planning
  • Research & Development (R&D) Expensing and Credits
  • Employer Credits and Employee Retention Tax Credit (ERTC) Updates
  • Business Energy Credits and Commercial Clean Vehicle Credit
  • Qualified Small Business Stock (§1202) Expansion
  • Business Interest Limitation Changes
  • Federal Business Reporting Requirements:
  • Form 1099‑NEC Updates
  • Form 1099‑K Reporting Changes
  • Reporting for Tips, Overtime, and Vehicle Loan Interest

Learning Objectives

  • Identify current rules and limitations affecting the Qualified Business Income (QBI) deduction and Pass‑Through Entity Tax (PTET) elections.s.
  • Evaluate Opportunity Zone strategies and §1202 Qualified Small Business Stock planning opportunities
  • Determine eligible expenditures and activities for R&D expensing and related business tax credits.
  • Apply updated employer credit and Employee Retention Tax Credit (ERTC) guidance when advising business clients.
  • Recognize new federal business reporting requirements for Forms 1099‑NEC, 1099‑K, and income reporting updates.

Level
Update

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Participants should have a basic working knowledge of federal business taxation, including familiarity with pass‑through entities and common business tax reporting requirements.

Advance Preparation
None

Instructor

Jane Ryder

Jane Ryder, EA, CPA, is a nationwide professional educator.
She writes and speaks on many income tax, business compliance, accounting, and tax representation topics.
Jane has been providing tax preparation, accounting services, and tax collection resolution services since 1980.
She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and consults with colleagues on tax matters, audits, and business planning.
$82.00 / 2 CPE
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