This timely and practical course delivers an essential update on the significant federal individual tax law changes enacted under the 2025 OBBBA legislation. Designed for tax professionals navigating a rapidly evolving legislative environment, this program breaks down extended TCJA provisions alongside newly enacted deductions, credits, and individual tax planning opportunities.
Participants will explore high-impact changes such as the new senior deduction, the elimination of tax on overtime wages and tips, deductible interest on qualifying new car loans, and expanded family-related credits. The course also examines the planning implications of Trump Accounts, expanded 529 plan rules, HSAs, charitable contribution updates, SALT deduction changes, and the current status of individual energy credits. With a strong emphasis on real-world application, this program equips attendees to confidently advise clients and prepare compliant 2025 individual returns while identifying meaningful planning opportunities.
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
Designed For
This course is designed for CPAs, enrolled agents, tax professionals, and financial professionals who advise individual taxpayers and families.
Topics Covered
- Federal individual tax law updates under OBBBA
- Extensions and revisions to TCJA provisions
- No-tax treatment for overtime wages and tips
- Deductibility of new car loan interest
- Senior deduction and family-related credits
- Trump Accounts and investment planning considerations
- Expanded 529 plan rules and Health Savings Accounts
- Individual energy credits and recent modifications
- SALT deduction updates and limitations
- Charitable contribution planning strategies
- Key information reporting updates (Forms 1099-K and 1099-NEC)
Learning Objectives
- Identify new and expanded individual deductions and credits enacted under OBBBA legislation
- Determine eligibility and tax treatment for overtime wages, tips, and deductible vehicle loan interest
- Apply updated planning rules related to Trump Accounts, 529 plans, HSAs, and estate tax exemption changes
- Evaluate the current status and applicability of individual energy-related tax credits
- Analyze changes to charitable contribution rules and limitations affecting individual taxpayers
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic working knowledge of federal individual income tax law.
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.