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2025 The One Big Beautiful Bill Act (OB3) – Client Webinar скачать в хорошем качестве

2025 The One Big Beautiful Bill Act (OB3) – Client Webinar 5 месяцев назад

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2025 The One Big Beautiful Bill Act (OB3) – Client Webinar

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 7 In this episode of The Essential Tax Podcast, Mishkin presents and analyzes a brief history and some significant tax provisions of the One Big Beautiful Bill Act (OB3) that was recently signed into law by President Trump. Tune in for these key takeaways: *A discussion of widely publicized provisions that may have been expected, but were ultimately not included in the bill, such as the Trump Gold Card (tax treatment of certain international entrepreneurs) Important changes to the standard deduction and the state and local tax (SALT) deduction Changes to Charitable deduction rules and requirements Details of the “no tax on tips” rules, including a definition of qualified tips, phase out amounts, limitations, and time restrictions to utilize this provision An explanation of the new deduction for overtime pay and recommendations for specific filing statuses to maximize its benefit Changes to IRC 529 plans and what to know about the new Trump Accounts (fka MAGA Accounts) Important information about the extension and modification of limitation on gambling and wagering losses, including an explanation of the changes in session netting Details about the extension of the TCJA gift and estate tax exemption Important changes made by OB3 regarding business entity types, and which ones to utilize when setting up a new business A discussion of the continuation and modification of the Bonus Depreciation Rules and qualified business income deduction under OB3 A discussion of the continuation and modification of the qualified small business stock (QSBS) rules under OB3 An overview of the continuation and modification of the qualified opportunity zone (QOZ) rules under OB3 OB3’s termination of many energy credits and how to maximize deductions before the changes take effect Relevant information about Congress’s technical correction of the error in the TCJA downward attribution of stock ownership Changes to certain provisions and limitations relating to remittance transfer tax Recent changes to IRS staffing and how it may affect tax processing and response times Further Resources: OB3 - https://www.congress.gov/bill/119th-c... Tax Cuts and Jobs Act of 2017 - https://www.congress.gov/crs-product/... QOZ IRCs - https://www.law.cornell.edu/uscode/te... Map of QOZs: https://opportunityzones.com/location/ IRC 179 (bonus depreciation) - https://www.law.cornell.edu/uscode/te... IRC 1202 (QSBS) - https://www.law.cornell.edu/uscode/te... Tax Liability Insurance - https://www.aon.com/apac/transaction-... The Essential Tax Podcast, Season 2, Episode 5: ___ CIV Enforcement Memo Re Denaturalization: https://www.justice.gov/civil/media/1... *********************************** About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, Mishkin Santa takes on the complex world of tax — all the jargon, acronyms, and stuff that makes your eyes glaze over, and explains it in an impactful way to understand the complex and unknown areas. Watch or listen to more episodes of The Essential Tax Podcast: YouTube:    / @thewolfgrouppc   Apple: https://podcasts.apple.com/us/podcast... Spotify: https://open.spotify.com/show/2beZfOp... Connect and learn more from your host, Mishkin Santa: Connect with Mishkin on LinkedIn:   / msanta   Follow The Wolf Group on LinkedIn:   / the-wolf-group-pc   Read Mishkin’s bio on The Wolf Group’s website: https://thewolfgroup.com/our-people/m...

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