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Federal Business Tax Update: What the New Law Means for 2025
★★★★☆
4.3 · 10 attendee ratings
Major federal tax reform is expected to pass in 2025—and this course brings business tax professionals up to speed on what changes. Designed for fall delivery, this update covers the key provisions of the new law that directly impact business owners, passthrough entities, and self-employed taxpayers. Whether your clients file via S corporations, partnerships, sole proprietorships, or farming operations, this course covers the new rules and what they mean for 2025 filings and 2026 planning. We’ll walk through entity-level impacts, changes to deductions and credits, and special issues like QBI adjustments, depreciation updates, and business loss limitations. The course also addresses client questions around business structure choices, payroll tax credits, and planning strategies under the new law.
Learning objectives
Upon completing this course, you should be able to:
- Apply the 2025 federal tax law to business income tax filings
- Identify changes to pass-through taxation, including S Corp and partnership reporting
- Evaluate the updated Qualified Business Income (QBI) deduction rules
- Recognize changes to business loss limitations under Section 461(l)
- Understand the treatment of expenses, depreciation, and business use of property under the new law
- Address compliance requirements for Schedules C, E, and F
- Analyze legislative impacts on small business planning and elections
- Communicate tax reform implications to clients and business owners effectively
Major topics
QBI deduction changes and phaseouts
Key business provisions of the 2025 federal tax law
Updated rules for Section 179 and bonus depreciation
Business loss limitations under Section 461(l)
Entity-level reporting impacts for S corps and partnerships
Schedule C, E, and F updates for sole props, rentals, and farms
Basis, at-risk rules, and passive activity considerations
Home office and mixed-use property deductions
Payroll-related credits and employment tax provisions
Year-end tax planning for small and closely held businesses
Who this is for
CPAs, EAs, and other tax professionals
Prerequisites: General knowledge of business income taxation
Course details
- Recommended CPE credit
- 8 — Taxes
- Field of study
- Taxes
- Program level
- Basic
- Delivery method
- Group Internet Based
- Prerequisites
- General knowledge of business income taxation
- Advance preparation
- None
- Length
- 6h 40m
- Course number
- 25c01278
- Provider
- Werner Rocca
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].
Your instructor
Arthur Werner
Partner · Werner -Rocca Seminars · ★ 4.4 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,...
Full profile →Attendee feedback
4.3
10 attendee ratings
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