What H.R.1, “OBBBA” (Commonly Known as “The Big Beautiful Bill Act”) Means for You and Your Clients:
Individual and Estate Issues
This H.R.1 OBBBA individual and estate CPE course provides a practical overview of the individual and estate-related provisions of the One Big Beautiful Bill Act (OBBBA), examining how changes to income, estate, and transfer tax rules may affect individuals and the professionals advising them.
CPE Credit
3.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic
PREREQUISITES
Basic knowledge of federal taxation recommended
PRICING
$119.50 per year
Course Description
This course provides a practical analysis of H.R.1, the One Big Beautiful Bill Act (OBBBA), focusing on the individual and estate tax provisions most relevant to today’s tax professionals. Participants will gain a clear understanding of how the legislation affects individual income taxes, estate and gift tax planning, and related compliance considerations.
The course explains key changes to deductions, exemptions, credits, and transfer tax rules, and discusses what these provisions mean for professionals advising clients on personal tax planning and estate matters under the new law.
What You’ll Learn
After completing this course, you will be able to:
- Identify the major individual and estate tax provisions included in H.R.1 (OBBBA)
- Understand changes affecting individual income tax deductions and credits
- Explain updates to estate, gift, and generation-skipping transfer (GST) tax rules
- Recognize how the legislation impacts exemptions, thresholds, and limitations
- Assess the implications of H.R.1 for individual and estate tax planning
- Apply an understanding of the new law when advising clients on personal and estate tax matters
Who This Course Is For
This course is designed for:
- CPAs and tax professionals advising individual clients
- Enrolled Agents and tax advisors
- Practitioners involved in estate and gift tax planning
- Accountants serving individuals, families, and high-net-worth clients
- Professionals seeking an overview of federal tax changes affecting individuals and estates
Key Topics Covered
Key topics addressed in this course include:
- Overview of H.R.1 (One Big Beautiful Bill Act) and its individual and estate tax provisions
- Changes to individual income tax deductions and credits
- Adjustments to standard deduction and itemized deduction rules
- Estate and gift tax exemption amounts and planning considerations
- Generation-skipping transfer (GST) tax updates
- Impact of H.R.1 on wealth transfer and estate planning strategies
- Compliance considerations for individual taxpayers
- What the new law means for advising clients on individual and estate tax matters
Why This Course Matters
H.R.1 introduces significant changes that affect how individuals and families approach tax and estate planning. Many provisions influence long-term strategies related to income taxes, wealth transfer, and estate preservation.
This course helps tax professionals stay informed on current federal tax legislation, understand the practical implications of the One Big Beautiful Bill Act, and confidently advise clients on individual and estate tax issues in an evolving regulatory environment.
For additional background on federal tax legislation and administration, professionals may also refer to guidance available on the IRS website.
Explore additional CPE courses in taxes available through NINJA CPE.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
