• Home
  • About Us Log In Subscribe for Free My Account Log Out
  • Accounting & Auditing
      Accounting ESG Financial Reporting Nonprofit Small Business Auditing Audit Standards PCAOB SEC
  • Tax
      Taxes Income Tax IRS Legislation Sales Tax State Local Taxes Tax Planning
  • Payroll
      Payroll Benefits Human Resources Payroll Software Payroll Taxes
  • Tech
      Technology Artificial Intelligence Automation Cloud Technology Digital Currency Hardware Security Software
  • Advisory
      Advisory CAS Financial Planning Risk Management
  • Firm Management
      Firm Management AICPA Marketing Mergers and Acquisitions Staffing
  • The Profession
      AICPA Marketing Awards and Rankings
  • Resources
      Webinars and CPE Events Reports and Whitepapers Podcasts Sponsored Content Contributors
  • Conference
      Ensuring Success Registration Speakers Sponsorships
Skip to Intro
 CPA Practice Advisor logo
About Us Log In Subscribe for Free My Account Log Out
  • Accounting & Auditing

      Accounting & Auditing

      Accounting ESG Financial Reporting Nonprofit Small Business Auditing Audit Standards PCAOB SEC
  • Tax

      Tax

      Taxes Income Tax IRS Legislation Sales Tax State Local Taxes Tax Planning
  • Payroll

      Payroll

      Payroll Benefits Human Resources Payroll Software Payroll Taxes
  • Tech

      Tech

      Technology Artificial Intelligence Automation Cloud Technology Digital Currency Hardware Security Software
  • Advisory

      Advisory

      Advisory CAS Financial Planning Risk Management
  • Firm Management

      Firm Management

      Firm Management AICPA Marketing Mergers and Acquisitions Staffing
  • The Profession

      The Profession

      AICPA Marketing Awards and Rankings
  • Resources

      Resources

      Webinars and CPE Events Reports and Whitepapers Podcasts Sponsored Content Contributors
  • Conference

      Conference

      Ensuring Success Registration Speakers Sponsorships

Special Section: Guide to 2025 Tax Changes

How Trump Savings Accounts Work in the New OBBBA

Special Section: Guide to 2025 Tax Changes January 15, 2026 

How Trump Savings Accounts Work in the New OBBBA

The IRS has yet to issue in-depth guidance on Trump accounts, but we have provided an outline of some basic rules below.

Ken Berry, JD

Featured Articles

December 23, 2025  

2026 Income Tax Filing Guide – An Overview of All of the New Tax Laws – OBBBA

December 19, 2025  

2025-2026 Tax Season Guide to OBBBA Tax Law Changes – SPECIAL SERIES

November 18, 2025  

New Tax Breaks for Qualified Opportunity Zones – OBBBA Tax Law Changes

November 14, 2025  

New Law Boosts ABLE Accounts for Disabled Americans – OBBBA Tax Law Changes

November 12, 2025  

New Tax Forms for the 2026 Income Tax Filing Season – OBBBA Tax Law Changes
How Trump Savings Accounts Work in the New OBBBA

Special Section: Guide to 2025 Tax Changes January 15, 2026 

How Trump Savings Accounts Work in the New OBBBA

The IRS has yet to issue in-depth guidance on Trump accounts, but we have provided an outline of some basic rules below.

Ken Berry, JD

taxes3

Special Section: Guide to 2025 Tax Changes December 23, 2025 

2026 Income Tax Filing Guide – An Overview of All of the New Tax Laws – OBBBA

This series of articles spotlights key tax issues and changes made to tax law in 2025 that will affect the 2026 income tax filing season and the years to come, as a result of the One Big Beautiful Bill Act.

Ken Berry, JD

2025-2026 Tax Season Guide to OBBBA Tax Law Changes – SPECIAL SERIES

Taxes December 19, 2025 

2025-2026 Tax Season Guide to OBBBA Tax Law Changes – SPECIAL SERIES

This series of articles spotlights key tax issues and changes made to tax law in 2025 and the years to come as a result of the OBBBA.

JD, Ken Berry, JD

apartment-real-estate-pixabay-ArtisitcOperations-g112ec5bb2_1280

Special Section: Guide to 2025 Tax Changes November 18, 2025 

New Tax Breaks for Qualified Opportunity Zones – OBBBA Tax Law Changes

The OBBBA generally enhances the tax benefits available for investments in the Qualified Opportunity Zone (QOZ) program and makes these favorable tax law changes permanent.

Ken Berry, JD

New Law Boosts ABLE Accounts for Disabled Americans – OBBBA Tax Law Changes

Special Section: Guide to 2025 Tax Changes November 14, 2025 

New Law Boosts ABLE Accounts for Disabled Americans – OBBBA Tax Law Changes

An ABLE account works like the better-known Section 529 account for higher education expenses. After you establish the account and contribute to it, any earnings inside the account are exempt from current tax.

Ken Berry, JD

bigstock Tax Forms 30453167 sm 1  551ad9f62f3c4

Special Section: Guide to 2025 Tax Changes November 12, 2025 

New Tax Forms for the 2026 Income Tax Filing Season – OBBBA Tax Law Changes

The OBBBA tax changes mean a major impact on 2025 tax returns that must be filed by April 15, 2026. Besides creating new tax forms, the OBBBA requires significant modifications to others.

Ken Berry, JD

New Income Tax Rules Enhance Flexible Spending Accounts FSAs – OBBBA Tax Law Changes

Special Section: Guide to 2025 Tax Changes November 12, 2025 

New Income Tax Rules Enhance Flexible Spending Accounts FSAs – OBBBA Tax Law Changes

The OBBBA increases the contribution limit for dependent care expenses to $7,500, beginning in 2026. This gives participating employees more leeway as dependent care costs continue to escalate.

JD, Ken Berry, JD

New Tax Law ‘Floors’ Charitable Deductions for Corporations – OBBBA Tax Law Changes

Special Section: Guide to 2025 Tax Changes November 12, 2025 

New Tax Law ‘Floors’ Charitable Deductions for Corporations – OBBBA Tax Law Changes

If a corporation makes a monetary contribution falling between the 10% ceiling and the 1% floor, the amount “in between” is deductible. Any nondeductible amount above the 10% ceiling may still be carried over for five years.

Ken Berry, JD

Five Key Extensions in the New Tax Law – OBBBA Tax Law Changes

Special Section: Guide to 2025 Tax Changes November 11, 2025 

Five Key Extensions in the New Tax Law – OBBBA Tax Law Changes

The deduction for miscellaneous expenses—including unreimbursed employee business expenses and production-of-income expenses—was not revived.

Ken Berry, JD

New Tax Law Gives a Boost to the Child Tax Credit (OBBBA)

OBBBA Tax Act November 11, 2025 

New Tax Law Gives a Boost to the Child Tax Credit (OBBBA)

The CTC is now bigger and better—permanently. The new also retains a special tax credit for non-child dependents.

JD, Ken Berry, JD

Sec1202 stock 1  59a6dc8db9ec2

Special Section: Guide to 2025 Tax Changes November 11, 2025 

Changes Coming for Tax Break for Small Business Stock – OBBBA Tax Law Changes

The OBBBA expands the tax benefits for stock issued after July 4, 2025—the date of enactment—for stock that meets revised requirements. The new law contains three key changes of interest to entrepreneurs.

Ken Berry, JD

2013-Moore-tornado

Special Section: Guide to 2025 Tax Changes November 10, 2025 

Silver Tax Lining for Disaster Area Victims in the New Tax Law – OBBBA Tax Changes

If a client suffers a personal casualty loss before the end of the year, rush to their tax aid. They may want to speed up tax relief by filing an amended return.

Ken Berry, JD

  • 1
  • 2
  • 3
  • »

Subscribe for free to get personalized daily content, newsletters, continuing education, podcasts, whitepapers and more...

Subscribe
CPA Practice Advisor logo

CPA Practice Advisor is the definitive technology and practice management resource for accounting and tax professionals. CPA Practice Advisor has products that deliver powerful content to you in a variety of forms including online, email and social media.

CPA Practice Advisor 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. © 2026 Firmworks, LLC. All rights reserved. Privacy Policy

About CPA Practice Advisor About Contact Us Contributors Advertise Media Kit Terms of Use Cookie Policy FAQ
Subscribe Newsletters Magazine Archives Subscribe
Conference Ensuring Success Registration Speakers Sponsorships
Follow Us:
Facebook X LinkedIn