2025 Legislation and Pass-Through Entity Taxation: One Big Beautiful Bill Act, SALT Cap, PTE Deductions, 199A, 163(j)
Course Details
- smart_display Format
Live Online with Live Q&A
- signal_cellular_alt Difficulty Level
Intermediate
- work Practice Area
Tax Preparer
- event Date
Monday, August 25, 2025
- schedule Time
1:00 p.m. ET./10:00 a.m. PT
- timer Program Length
110 minutes
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
This webinar will address the new 2025 legislation and its significant impact on pass-through entities and their owners. Our panel of knowledgeable flow-through entity professionals will present courses of action these entities and their advisers should consider to mitigate PTE tax consequences for these entities and their owners.
Members, partners, shareholders, and their pass-through entities must review and incorporate the provisions of the One Big Beautiful Bill Act to limit taxes paid by pass-through entity owners. Flow-through entities are likely the segment most affected by these substantial changes. The SALT cap, pass-through entity deductions and credits, and the 199A deduction are a few modified tax provisions that will directly impact overall tax liability for these entities and their owners.
Other notable provisions include the reinstatement of 100% bonus depreciation and the long-awaited restoration of expensing R&D expenditures. Flow-through entities, owners, and their advisers should fully prepare for these changes to take advantage of upcoming opportunities and alleviate potential tax burdens.
Listen as our panel of pass-through entity experts discusses the impact of current legislation on flow-through entities and their owners.
- 2025 Legislation and pass-through entities: introduction
- One Big Beautiful Bill Act
- SALT cap
- Depreciation
- 199A
- Research and development expenses
- PTE deductions
- Other provisions
- Tax strategies
The panel will cover these and other critical issues:
- Provisions in the One Big Beautiful Bill Act impacting PTEs
- Planning to mitigate tax for flow-through entities and their owners
- How new depreciation provisions could impact pass-through entities
- Impact of changes to SALT deductions on flow-through entities and owners
Learning Objectives
After completing this course, you will be able to:
- Identify recent legislative changes affecting owners of flow-through entities
- Determine actions to take now to take advantage of tax modifications for PTEs
- Decide how flow-through entities can benefit from depreciation changes
- Ascertain modifications to SALT deductions
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and their respective partners and shareholders.
Strafford Publications, Inc. 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 Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Related Courses
2025 Legislation and Pass-Through Entity Taxation: One Big Beautiful Bill Act, SALT Cap, PTE Deductions, 199A, 163(j)
Monday, August 25, 2025
1:00 p.m. ET./10:00 a.m. PT