Date: August 19th , 2025

Time: 1pmET | 12pm CT | 11am MT | 10am PT

Duration: 90 Minutes

Description:

This course offers a comprehensive review of the federal business tax provisions enacted under the 2025 One Big Beautiful Bill (OBBB) tax act. Participants will explore what has changed—and what remains unchanged—in key areas including Pass-Through Entity Tax (PTET), the Qualified Business Income (QBI) deduction, business energy credits, depreciation, Opportunity Zones, research and development (R&D) expensing, employer credits, and updates to the Employee Retention Tax Credit (ERTC).

Additional focus will be given to changes in the calculation of applicable income for the business interest limitation, expansions to the Section 1202 small business stock gain exclusion, and updated business reporting requirements for Forms 1099-NEC, 1099-K, as well as reporting related to new individual deductions for tips, overtime, and vehicle loan interest.

Topics Covered:

• Overview of Federal Business Taxation Updates.
• Pass-Through Entity Tax (PTET) Provisions.
• Qualified Business Income (QBI) Deduction – Section 199A.
• Research & Development (R&D) Credit and Expensing.
• Qualified Production Property.
• Business Energy Credits and Commercial Clean Vehicle Credit.
• Employee Retention Tax Credit (ERTC) Updates.
• Section 1202 Small Business Stock Gain Exclusion Expansion.
• Business Reporting Changes: Forms 1099-NEC, 1099-K, and New Individual Income. Reporting.

Learning Objectives

• Understand the current status and application of QBI and PTET deductions under the 2025 legislation.
• Identify new opportunities related to Qualified Opportunity Zones (QOZ).
• Evaluate available R&D expensing benefits and advise clients accordingly.
• Provide guidance on the updated Employee Retention Tax Credit (ERTC) rules.
• Navigate the new business reporting requirements for Forms 1099-NEC and 1099-K, including reporting for tips, overtime, and car loan interest.

Credits and Other information:

• Recommended CPE credit – 1.5
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 90 minutes

About Our Speaker 

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.