Date: August 14th , 2025

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

Duration: 90 Minutes

Description:

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, introduces sweeping changes across the U.S. tax landscape, with significant implications for both employers and employees. This landmark legislation makes permanent several major provisions from prior tax reforms—such as the Qualified Business Income (QBI) deduction, 100% bonus depreciation, Section 179 expensing, and lower tax rates.

In addition, the act includes enhancements to employee benefits, healthcare policy, and education assistance, along with changes to the business interest deduction, research & development expensing, and treatment of excess business losses.

This one-hour session will provide a high-level overview of the most impactful employer- and employee-related provisions and offer practical insight into how these changes support workforce retention, investment, and employee well-being.

Topics Covered

• Employer-Provided Childcare Tax Credit.
• Increased Dependent Care FSA Contribution Limits.
• Expansion of Health Savings Accounts (HSAs) and Telehealth Access.
• Permanent Paid Family and Medical Leave Provisions.
• No Federal Tax on Tips or Overtime.
• Permanent Extensions of Key Tax Cuts (QBI, §179, Bonus Depreciation).
• Interest Expense Deduction Modifications.
• Research & Development (R&D) Expense Treatment.
• Excess Business Loss Limitations.
• Qualified Small Business Stock (QSBS) Rules.

Learning Objectives

• Explain the expanded Childcare Tax Credit and Dependent Care FSA benefits.
• Describe the enhancements to HSAs, including telehealth eligibility and contribution changes.
• Understand the provisions surrounding permanent paid family and medical leave.
• Identify the new tax-free treatment of employee tips and overtime pay.
• Outline the updated interest expense deduction rules for businesses.
• Recognize which provisions from the Tax Cuts and Jobs Act (TCJA) have been made permanent.
• Summarize changes to the treatment of R&D expenses and excess business losses.
• Describe updated rules surrounding Qualified Small Business Stock (QSBS).

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

Who Should Attend

• HR professionals
• Tax and payroll administrators
• Benefits managers
• Small business owners
• Financial professionals involved in employee compensation planning

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.