Date

Start Date:
8/12/2025
Start Time:
1:00 PM EST
End Date:
8/12/2025

Contact

Name:
Kristyn Brophy
Email

This session will unpack the most significant business-related tax provisions in the OBBBA, including full expensing, expanded section 179 limits, changes to interest deductibility and updates to the Qualified Business Income (QBI) deduction.

Learning objectives:

- Identify and explain the key business tax provisions enacted under the OBBBA, including full expensing, bonus depreciation and section 179 enhancements

- Evaluate the impact of changes to section 163(j) interest deductibility and section 461(l) excess business loss limitations on business planning

- Describe the permanent restoration of the section 199A QBI deduction and its revised phase-in thresholds

- Analyze the implications of section 174 changes on domestic and foreign R&D expenditures and related tax planning

- Assess the expanded benefits under section 1202 for Qualified Small Business Stock and their application to corporate structuring

- Apply planning strategies related to Opportunity Zones, including rural investment incentives and new reporting requirements

Speakers: Matt Billings, Jessica Jeane, Kyle Sund, Diana Walker, Ben Willis

CPE credit: 1 credit

Field of study: Tax

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Fee:

Complimentary