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Tax Changes in the Big Beautiful Bill

Exam Questions: 10
Course Level: Basic
Pages: 44 | Content: 36, Supplemental: 8
NASBA Area of Study: Taxes
Not Acceptable for: N/A
Version: 8515A

This 2-hour course summarizes the key tax changes in the new Big Beautiful Bill along with their effective dates. Some of the changes are retroactive to January 1, 2025, while others will start January 1, 2026. This course will provide a synopsis of what those are and how they will impact tax planning All course material provided. No prerequisites. Course level: Course level: Basic/Update.

EA Program Approval Number: ZX34G-T-00657-25-S

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Course Information

Table of Contents
  • Tax Changes in the Big Beautiful Bill
Objectives
  • To recall when most of the changes in the One Big Beautiful Bill Act (OBBBA) take effect
  • To identify the amount of tip income that is deductible for certain individuals
  • To recall the alternative minimum tax (AMT) exemption phaseout thresholds

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