Live Replay WebinarBasic level

2026 Federal Business Tax Update: Pass-Throughs, Depreciation and Planning Under the New Law

The new law made several business provisions permanent and restored others, and 2026 is when many of them first shape a full year of planning. This course brings business tax professionals up to date on what matters for 2026 returns and 2027 planning: permanent 100% bonus depreciation and the higher Section 179 limits, domestic research and experimental expensing under Section 174A, the restored business interest limitation calculation, the now-permanent QBI deduction and its changes, excess business losses, employer credits for child care and paid leave, new employer reporting for tips and overtime, and the phase-out of the business energy incentives. Whether your clients operate as S corporations, partnerships, sole proprietorships or farms, Art Werner covers the rules, the elections and the planning opportunities with practical examples.

CPE Credits8

Field of Study Taxes

Instructor Arthur Werner

Course details

Recommended CPE credit: 8
Field of study: Taxes
Program level: Basic
Delivery method: Group Internet Based
Prerequisites: None
Advance preparation: None
Course number: 26c01536

CPE Today (Devmatics, LLC) 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 (Sponsor ID 167619). State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website, nasbaregistry.org. For information about our refund, complaint, and program cancellation policies, see Company Policies or contact [email protected].

Every way to take this course

How to attend this course

This course isn’t sold on its own — it’s offered exclusively at these events. One registration covers the event: you attend this course on its scheduled day, plus everything else the event offers.

Nov 18

2026 Federal Tax Update & Technology Conference Conference · Nov 17–20, 2026 · Online · this course runs Nov 18, 2026 · event offers up to 24 credits

$300 View event

Dec 11

2026 Federal Tax Update & Technology Conference: December Broadcast Conference · Dec 10–15, 2026 · Online · this course runs Dec 11, 2026 · event offers up to 32 credits

$300 View event

Jan 21

2026 Federal Tax Update & Technology Conference: January Broadcast Conference · Jan 20–25, 2027 · Online · this course runs Jan 21, 2027 · event offers up to 32 credits

$300 View event

Your instructor

Arthur Werner

Partner · Werner -Rocca Seminars · ★ 4.0 instructor rating

Arthur Joseph Werner, JD, MS in Taxation, serves as president and shareholder of Werner-Rocca Seminars, Ltd., specializing in lectures on business, tax, and estate planning for affluent individuals. A past adjunct professor at Philadelphia University's Master of Science in Taxation program, Werner brings a solid educational background with a B.S. in Accounting and an M.S. in Taxation from Widener University,...

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