OBBA 2025 Unpacked: Impact for Taxpayers and Business Owners
4.00 Credits
Member Price $150.00
Price will increase by $25 after 10/14
Non-Member Price $200.00
Price will increase by $25 after 10/14
Overview
MISSOULA CLUSTER CLASS
Whether you asked for it (or not) and it's here! The One Big Beautiful Bill Act was signed on July 4. This program will dig into the meat of the Act that will matter to your clients, including No Tax on Tips, No Tax on Overtime, increased Section 199A Deduction, 100% Section 168(k) Bonus and much, much more!
This course also has a VIRTUAL option. Please see 'MTCPA Webcasts' tab on the CPE page.
HOTEL
MTCPA has a room block at the DoubleTree by Hilton Missoula-Edgewater on 11/2-3/2025-. Please reference "Montana Society of CPAs Cluster Classes" when calling to book. 406-728-3100. Standard Room: $169 + tax. Rate available until 10/12/2025.
Highlights
• An overview of provisions of existing law extended, made permanent without substantial change and/or WITH substantial changes, including casualty losses, individual tax rates, alternative minimum tax, bonus depreciation, Sec. 179 immediate expense deduction, deduction of research and experimentation expenses.
• New law provisions for individuals and businesses.
• Review of existing law provisions that have been repealed, including electric car credit, home energy credits, commercial clean vehicle credit and electric car charger credit.
Prerequisites
Basic knowledge of individual and business taxation.
Designed For
CPAs in public practice and industry seeking an update on recent legislative changes impacting individual and business taxpayers.
Objectives
• Identify provisions of the OBBA of 2025 for individual and business taxpayers.
• Apply key compliance issues.
• Discuss tax planning implications for the upcoming tax season.
Preparation
None
Leader(s):
Leader Bios
Doug Van Der Aa, Federal Tax Workshops Inc
Douglas J. VanDerAa, CPA, JD, has been a discussion leader for Federal Tax Workshops, Inc., East Lansing for the past 6 years. He is a lively and energetic speaker – especially on the subject of taxes and ethics, and has extensive experience in leading discussions in conferences, seminars and webinars. Doug is a regular and highly rated speaker and seminar leader for the Michigan Association of Certified Public Accountants, as well as other organizations throughout the country. Doug has over 20 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. Formerly, Doug was a Tax Manager with Hungerford, Aldrin, Nichols & Carter, P.C. in Grand Rapids, Michigan, where his practice concentrated on the tax needs of mid-sized closely held businesses, with their related pass-through entities, complex individual returns including AMT issues, estates and trusts. Most recently, Doug served a one-year term as Assistant Professor of Accounting and Taxation for Grand Valley State University’s Seidman College of Business, where he taught in both the undergraduate and MST programs. He earned his Bachelor of Arts degree with a major in accounting from Dordt College and his Juris Doctor from the University of Illinois College of Law.
Non-Member Price $200.00
Member Price $150.00