Surgent's Top Business Tax Planning Strategies
Online
2.00 Credits
Member Price $99.00
Non-Member Price $134.00
Overview
Business strategies for 2026 are based on important tax changes made in the One Big Beautiful Bill Act (OBBBA). There are a number of important business tax changes that can be used to develop tax planning strategies that have great advantages for businesses and their owners. This program covers many important business tax changes and the implications for tax planning founded on them.
Objectives
- Alert business clients to legislative changes enacted in 2025 that would impact them in 2026 and later
- Advise business owner clients on adopting tax planning strategies that would reduce their tax liability for 2026 and later
Highlights
- Lower marginal tax rates made permanent
- New, more generous depreciation rules for bonus and Section 179
- Qualified production property and bonus depreciation
- Full expensing of domestic research and experimental expenditures
- Rev. Proc. 2025-28 and options for small taxpayers
- Taking advantage of the QBI deduction
- Taking advantage of the SALT cap and the pass-through entity tax
- Form 1099 reporting changes
- Deducting business interest and business losses
- Taking advantage of the new Section 1202 tax regime
Designed For
Accounting and finance professionals who anticipate advising business clients in 2026 regarding strategies to reduce or eliminate federal income taxation
Prerequisites
A basic understanding of the tax rules relating to individual income tax
Preparation
None
Notice
To access this program, log into your CTCPA account at https://www.ctcpas.org/my-cpe/upcoming and click on the orange "Launch Event" button.
Leader(s):
Leader Bios
Michael Tucker, Surgent McCoy CPE, LLC
MICHAEL J. TUCKER, CPA, MBA, J.D., LL.M., Ph.D. Mike is an employee of Surgent McCoy CPE, LLC. He authors materials and scripts for the monthly Edward Jones sponsored All Star Tax programs. Mike also writes materials for and conducts almost daily webinars on a variety of tax related topics. Mike works in the offices of T. M. Byxbee Company, CPAs, Mike’s duties at T.M. Byxbee Co. involve advising individual and business clients on a wide variety of transactional matters. Mike was formerly a professor of accounting at Quinnipiac University, in Hamden, CT, where he taught graduate and undergraduate law and tax programs. Mike received his J.D. from New York University and his LL.M. from Georgetown University Law Center. He is a CPA and received his Ph.D. from the University of Houston.
Non-Member Price $134.00
Member Price $99.00