Video Series

One Big Beautiful Tax Bill Series | 2025

The 2025 “One Big Beautiful” Tax Bill (OBBB) brings sweeping changes to the tax landscape, impacting individuals, small businesses, multinationals, and key industries across California. This multi-episode series breaks down the bill’s most significant provisions, with expert-led discussions designed to help CPAs and financial professionals understand what’s changing, what it means, and how to advise clients with clarity and confidence.

Jump to an episode: Episode 1, pt 1 | Episode 1, pt 2 | Episode 2

 

Episode 1, part 1: The Big Picture: Breaking Down the One Big Beautiful Tax Bill | What’s in the One Big Beautiful Bill?

Speaker:
Annette Nellen, CPA, Esq. | San Jose State University

This opening episode provides important context on the development of the 2025 tax bill and highlights key provisions practitioners should closely monitor. The session will cover items with retroactive effect, early termination dates, and distinctions between temporary and permanent changes. It will also offer insight into what’s currently omitted from the bill and what may still be under consideration for future legislation.

 

Episode 1, part 2: The Big Picture: Breaking Down the One Big Beautiful Tax Bill | Retroactive Tax Changes You Need to Know

Speaker:
Annette Nellen, CPA, Esq. | San Jose State University

This opening episode provides important context on the development of the 2025 tax bill and highlights key provisions practitioners should closely monitor. The session will cover items with retroactive effect, early termination dates, and distinctions between temporary and permanent changes. It will also offer insight into what’s currently omitted from the bill and what may still be under consideration for future legislation.

 

Episode 2: Changes to Qualified Opportunity Zone

Speakers:
Annette Nellen, CPA, Esq. | San Jose State University
Blake Christian, CPA | HCVT

The 2025 tax bill brings important updates to the Qualified Opportunity Zone (QOZ) program, introducing new criteria, timelines, and targeted incentives that CPAs and investment professionals need to understand.