Agendas
Embedded Files
DAY 1 - Business Issues Update and Review
Registration 7:45 - 8:25
One Big Beautiful Bill Coverage (covered in the morning session)
Bonus Depreciation
Section 179 Expense Election
Special Depreciation Allowance for Qualified Production Property
Research and Development (R & D) Expenditures
Termination of Qualified Commercial Clean Vehicles Credit
No Tax on Tips
Expansion of FICA Tip Credit
Form 1099-K Reporting
No Tax on Overtime
Termination of Accelerated Cost Recovery for Energy Property
Enforcement Provisions with Respect to COVID – Related Employee Retention Credits
Payments from Partnerships to Partners for Property or Services
Enhancement of Employer-Provided Child Care Credit
Employer-Provided Paid Family and Medical Leave Credit
Employer Provided Meals
Increased Information Reporting Thresholds
Elimination of Qualified Bicycle Commuting Reimbursement Exclusion
Corporate Charitable Contributions
Employee Exclusion for Employer Payments of Student Loans
Modified Inflation Adjustment for Excess Business Loss Threshold
Extension and Enhancement of Deduction for Qualified Business Income
Enhancements to Dependent Care Assistance Programs
Enhancements of Employer-Provided Child Care Credit
Paid Family and Medical Leave Credit Enhancements
Coordination of Business Interest Limitation with Interest Capitalization Provisions
Definition of Adjusted Taxable Income for Business Interest Limitation
Enhancement of Advanced Manufacturing Investment Credit
Termination of New Energy Efficient Home Credit
Sunsetting Energy Efficient Commercial Buildings Deduction
Permanent Limit on Excess Business Losses
Permanent Inapplicability of Farm Loss Limits
Advanced Manufacturing Production Credit
CPE Credit Information
Business Issues Update and Review
Prerequisites: None. CE Offered: IRS 8 CE Hours (1 Hour Federal Tax Law Update, 7 Hours Federal Tax Review); NASBA 8 Credit Hours (Field of study – Taxes); CFP 8 Credit Hours (Classroom and Webinars); Wisconsin Insurance 8 Credit Hours; Wisconsin Attorneys 8 CLE Hours (Approval pending).
DAY 2 - (Individual Issues) Part 1 Update and Review
Agenda - 2025 Individual Issues Part 1
Registration 7:45 - 8:25
One Big Beautiful Bill Coverage (covered in the morning session)
No Tax on Car Loan Interest
Termination of Clean Vehicle Credit
Termination of the Previously Owned Clean Vehicles Credit
Sunsetting of the Energy Home Improvement Credit
Sunsetting Residential Clean Energy Credits
Extension and Modification on Deduction for Moving Expenses
Extension and Enhancement of Increased Estate and Gift Tax Exemption
Termination of Alternative Fuel Vehicle Refueling Property Credit
Permanent Enhancements – ABLE Account Contributions, and the Saver’s Credit
Permanent Charitable Deduction for Non-Itemizers
Limitation on Wagering Losses
Permanent Termination of 2% Miscellaneous Itemized Deductions
Personal Casualty Losses
Extension and Modification of Limitation on Casualty Loss Deduction
Itemized Deduction Limitation
Student Loan Forgiveness Exclusion
CPE Credit Information
Part 1 Individual Issues Update and Review
Prerequisites: None. CE Offered: IRS 8 CE Hours (1 Hour Federal Tax Law Update, 6 Hours Federal Tax Review, and 1 Hour of Ethics); NASBA 8 Credit Hours (Field of study – 7 credits of Taxes and 1 credit of Regulatory Ethics); CFP 8 Credit Hours (Classroom and Webinars); Wisconsin Insurance 8 Credit Hours (includes 1 credit of Ethics); Wisconsin Attorneys 8 CLE Hours (Approval pending).
DAY 3 - (Individual Issues) Part 2 Update and Review
Agenda - Individual Issues Part 2
Registration 7:45 - 8:25
One Big Beautiful Bill Coverage (covered in the morning session)
No tax on social security
Individual SALT Limitation
0.5% Floor on Deduction of Charitable Contributions Made by Individuals Who Elect to Itemize.
Expansion of §1202 Qualified Small Business Stock Gain Exclusion
Extension and Enhancement of Increased Standard Deduction
Extension and Enhancement of Reduced Income Tax Rate
Extension and Enhancement of Increased Child Tax Credit
Credit of up to $1,700 For Contributions to Scholarship-Granting Organizations
Individual Alternative Minimum Tax Exemption Amounts Permanently Increased; Phaseout
Thresholds Modified
Enhancement of Child and Dependent Care Credit
Repayment Cap on Excess Advance PTC Payments Is Eliminated
ABLE Account Contributions, Rollovers
Termination of Deduction for Personal Exemptions
Premium Tax Credit Only Allowed for Certain Individuals
Enhancement of Adoption Credit
Trump Accounts for Newborns
HSA Contributions Allowed for Bronze & Catastrophic Plans
Certain Postsecondary Credentialing Expenses Treated as Qualified Higher Education Expenses
for Purposes of 529 Accounts
Permanent Renewal and Enhancement of Opportunity Zones
Expansion of Qualified Small Business Stock Gain Exclusion
Treatment of capital gains from the sale of certain farmland property
CPE Credit Information
Part 2 Individual Issues Update and Review
Prerequisites: None. CE Offered: IRS 8 CE Hours (2 Hours Federal Tax Law Update, 5 Hours Federal Tax Review, and 1 Hour of Ethics); NASBA 8 Credit Hours (Field of study – 7 credits of Taxes and 1 credit of Regulatory Ethics); CFP 8 Credit Hours (Classroom and Webinars); Wisconsin Insurance 8 Credit Hours (includes 1 credit of Ethics); Wisconsin Attorneys 8 CLE Hours (Approval pending).
Back to Basics Income Tax Seminars® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. Sponsor ID # 108520
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