ALI-CLE: The New Tax Landscape After the OBBBA

The “One Big Beautiful Bill Act” (OBBBA) extended 2017 TCJA tax breaks, significantly changed the federal tax landscape, and will have far-reaching implications for businesses and investors, preventing the expiration of the reduced individual rates from TCJA. This webinar focused on the provisions impacting pass-through and startup businesses, and how they can impact tax planning.

Topics included:

  • The revised business interest deduction limitations under Section 163(j)
  • Extension and updates to the Section 199A qualified business income deduction
  • Expansion of the Section 1202 qualifying small business stock deduction
  • Changes to energy-related tax incentives
  • State and local tax (SALT) deduction changes, especially for pass-through entities
  • Opportunity zones 2.0: What real estate developers, fund sponsors, and investors need to know
  • Proposals that did not make it into the final bill that would have impacted passthroughs

 

Register here


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