One Big Beautiful Bill Act (H.R.1): Summary of Selected Tax Provisions 2025-26 (Downloadable PDF)
Provider: CalCPA
Length: 200 minutes
Taxes
4 CPE Credits
Overview
QAS self study
IRS EA Federal Taxation
Get up to speed on the sweeping tax changes introduced by the “One Big Beautiful Bill Act,” aimed at making the 2017 Trump tax cuts permanent. This course highlights key provisions like expanded child tax credits, tax relief on tips and overtime, bigger deductions for seniors and small businesses, and renewed 100% expensing for factories and equipment.
We’ll also explore the bill’s controversial side—cuts to SNAP and Medicaid, reduced clean energy incentives, and increased non-military defense spending. You’ll gain a practical overview of the most impactful changes to selected individual, education, business, retirement, insurance, international, and estate tax provisions enacted or indexed for inflation —helping tax professionals and preparers navigate the new landscape with confidence.