Recorded on February 24, 2026, this comprehensive tax update explains the most important provisions of the One Big Beautiful Bill Act (OBBBA) and how they impact both 2025 tax returns and 2026 tax planning strategies. Presented by Jason Dinesen, EA, the course walks tax professionals through real-world preparation issues, new deductions, and practical compliance guidance so you can confidently apply the newest rules in everyday client scenarios.
You will explore major OBBBA provisions, including qualifying overtime deductions, new tip deduction rules, vehicle loan interest limits, farmland sale deferral planning, and expanded bonus depreciation changes. The course also examines emerging planning topics for 2026, such as charitable deduction strategies for non-itemizers, educator deduction changes, meal deduction limitations, and evolving SALT refund considerations.
Designed for active preparers working through current filing seasons, this session blends technical explanations with real-life examples to help you interpret complex legislation and apply it accurately on individual tax returns.
Learning Objectives
Upon completion, participants will be able to:
• Identify key OBBBA provisions affecting 2025 and 2026 returns
• Apply overtime and qualifying tip deduction rules using real-world examples
• Evaluate new vehicle loan interest and farmland installment options
• Explain bonus depreciation changes and planning implications
• Recognize emerging 2026 planning opportunities for meal deduction, charitable, educator, and SALT-related strategies
This course counts for 2 Hours of Federal Tax Law for IRS Continuing Education.
About the Presenter:
Jason Dinesen (EA, LPA) is a tax nerd, entrepreneur, tax expert, and a well-known presenter of continuing education courses.
Known for his sharp tax interpretations, he is one of the quickest to bring the analysis of the latest tax updates and IRS guidance to the professional community. Jason has coached over 200,000 accounting, tax, and HR professionals on various topics of accounting, individual taxation, corporate taxation, professional ethics, and much more.
He has presented dozens of webinars on Form 1099 (for 10 years on this subject!), marriage in the tax code, tax updates, the new Form W-4, payroll updates, filing status, tax credits, corporation and partnership taxation, and other issues relating to the modern-day setting.
