Recorded February 24, 2026, OBBBA Explained – Rules & Impacts delivers a detailed technical breakdown of the newest federal tax provisions affecting both current filing season work and forward-looking planning. This advanced session analyzes how recent legislation reshapes personal deductions, business treatment, and compliance expectations under evolving IRS guidance.
Jason Dinesen, EA, reviews qualifying overtime under Section 7 of the FLSA, voluntary tip deduction requirements, Schedule 1-A reporting issues, and documentation considerations for practitioners handling complex returns. The course also covers bonus depreciation updates, charitable deduction changes for itemizers and non-itemizers, educator deduction expansions, confusion around meal deductions, and tax benefit rule implications as SALT limits evolve.
This program emphasizes interpretation of rules, practitioner judgment, and audit-ready documentation so tax professionals can confidently apply OBBBA provisions within IRS standards.
Learning Objectives
Upon completion, participants will be able to:
• Interpret qualifying overtime and tip deduction requirements under OBBBA
• Analyze Schedule 1-A reporting and documentation expectations
• Evaluate new charitable deduction planning for 2026
• Apply updated bonus depreciation and farmland installment rules
• Identify compliance risks tied to SALT refunds and itemized deduction limitations
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.
