• videocam Live Webinar with Live Q&A
  • calendar_month August 6, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

One Big, Beautiful Bill Act: IRS Clarifications and Individual Tax Planning for 2026

About the Course

Introduction

This webinar will examine the One Big, Beautiful Tax Bill Act (OBBBA), enacted in July 2025, and analyze its impact on individual income tax returns for the 2025 and 2026 tax years. Our federal tax expert will place particular emphasis on post-enactment planning relative to how these changes are applied in practice.

Description

The OBBBA permanently extended many individual provisions from the Tax Cuts and Jobs Act (TCJA) while introducing new and temporary deductions that substantially affect Form 1040 preparation. Since its enactment, the IRS has issued guidance clarifying the application of these new and revised deductions. Strategizing SALT cap phase-out mechanics, the eligibility and computation of the new senior deduction, itemized deductions, and other notable provisions under OBBBA can reduce taxpayers' overall tax liability.

Listen as our expert reviews the tax provisions in the OBBBA and demonstrates multi-year individual tax planning that incorporates the latest guidelines. 

Presented By

Larry Pon
CPA/PFS, CFP, EA, USTCP, AEP
Pon & Associates, CPA

Mr. Pon has been in practice since 1986 providing comprehensive accounting, tax, payroll, and business advisory services. He specializes in tax preparation, tax representation, tax planning, business planning, financial planning, and estate planning. Services include IRS and state audit representation, business startup services, and charitable planning. Mr. Pon is a frequent author and lecturer to financial and legal professionals and the public on tax and financial planning topics.

Credit Information
  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Thursday, August 6, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. 2025 tax legislation: introduction

II. The One Big Beautiful Bill Act

III. Individual provisions

IV. Business deductions

V. IRS guidance clarifying OBBBA tax provisions

VI. Planning strategies

The panelist will cover these and other tax issues:

  • Extended and modified TCJA provisions
  • Planning strategies for individual taxpayers
  • Maximizing the benefits of the increased SALT cap
  • Impact of this legislation on 2026 tax planning

Learning Objectives 

After completing this course, you will be able to:

  • Identify extended TCJA provisions
  • Determine the impact of clarifying IRS guidance on OBBBA tax provisions
  • Ascertain planning strategies to mitigate tax liability for taxpayers
  • Decide how the OBBBA affects standard and itemized 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 individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, 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.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .