The One Big Beautiful Bill Act and how it will affect dentists

On July 4, 2025, President Donald Trump signed the One Big Beautiful Bill Act (OBBBA), which included numerous federal income tax law changes that affect dentists for tax years 2025, 2026, and forward.

This course reviews the major tax changes included in this over 880-page bill that directly affect dentists, including provisions of the Tax Cuts and Jobs Act that were made permanent or extended, which include keeping the current tax rate schedule for 2025 and beyond. Additionally, OBBBA brings back the 100% bonus depreciation; the elimination of tax credits for electric vehicles; a phase-out on home solar energy construction and commercial buildings; changes to the estate tax limits; changes to itemized deductions, including the state and local tax deduction (SALT); and many more tax provisions that affect dentists.

The course also discusses taxable income and adjusted gross income limits, which, if exceeded, will cost dentists. Wiederman will explain how dentists can reduce their taxable income to best take advantage of the new provisions.  Knowledge of the new rules can allow dentists to work with their certified public accountants (CPAs) to best take advantage of the new laws.