Major structural changes to credits and deductions under the OBBBA create new planning opportunities and new compliance risks for the 2026 filing season. This in-depth course, recorded on March 3rd, 2026, analyzes the technical application of high-impact provisions affecting individuals, families, and closely held businesses.
Topics include:
• Permanency and threshold adjustments to the 20% QBI deduction
• The new $400 minimum QBI deduction for certain taxpayers
• Permanent reinstatement of 100% bonus depreciation and transition elections
• Expanded Section 179 expensing limits and SUV caps
• Adoption Credit refundability and MAGI phase-outs
• Clean energy credit terminations and sunset dates
• Saver’s Credit AGI thresholds and retirement contribution planning
• Home office method elections and depreciation recapture considerations
Participants will gain clarity on statutory language changes and understand how to position clients proactively in light of phased-out credits and expanded deductions.
Learning Objectives
Upon completion, participants will be able to:
- Analyze QBI deduction phaseout thresholds and apply the new minimum deduction rule.
- Evaluate Section 179 phaseout limitations and luxury SUV caps for 2026.
- Compare transition rules between 40% and 100% bonus depreciation elections.
- Identify termination dates for clean vehicle, energy, and hydrogen credits.
- Apply retirement contribution thresholds for Saver’s Credit eligibility.
About The Presenter:
Roman A Basi Attorney/CPA
Roman Basi is the President of the Center for Financial, Legal & Tax Planning, PC. He is an Attorney and CPA and holds a Master’s Degree in Business Administration. Roman is also a Real Estate Broker, Title Insurance Agent, and a Private Pilot with an instrument rating. His law and accounting practice focuses on Mergers and Acquisitions of Privately Held Companies across the U.S., as well as Business Valuations, Succession Planning, Estate Planning, Corporate Law, Tax Law, and Real Estate. Roman is a highly sought after speaker touring the nation on a continuous basis speaking to numerous Associations. He is also the President and Managing Broker of Heartland Realty & Rentals, Inc. and the Managing Member of Woodland Rental Properties, LLC – companies that own and manage approximately 300 units of real estate located in Southern Illinois and Southwest Florida. Roman and his wife Brandi of 27 years, reside on Clearwater Beach, Florida. They have two daughters, Alexis, 22, is a third-grade teacher in Nashville, Tennessee, and Marissa, 25, is a pilot with Envoy (American Airlines).
