Qualified Business Income: A Practitioner’s Guide to §199A, SSTB Classification, and the OBBBA Updates

This course provides a practical overview of the §199A qualified business income deduction as permanently extended and modified by the One Big Beautiful Bill Act. Participants learn how to apply the 2026 thresholds under Rev. Proc. 2025-32, classify income under the specified service trade or business rules across all thirteen SSTB categories, and determine whether Form 8995 or Form 8995-A is required. The course also covers the de-minimis rule, the aggregation election, and how the OBBBA changes create new planning opportunities for pass-through business owners.