New OBBBA Tip Income Tax Deduction Explained - 0.2 Nano CPE

A Podcast-Style CPE Nano Course for CPAs In this innovative podcast-style nano course, powered by our experimental AI presentation technology and developed by expert tax professionals, we break down one of the most significant new changes in tax law: the temporary above-the-line deduction for qualified tip income. Millions of workers in the food, beverage, beauty, and gig industries are impacted by the new legislation under the One Big Beautiful Act (OBBA). Whether you’re advising clients or managing your own tax return, understanding how tips are now taxed—and who qualifies for this deduction—has never been more important. Through an engaging audio presentation (with full transcript provided), you’ll gain practical knowledge of the new rules, eligibility requirements, AGI phase-outs, and employer credits, all explained in a clear, conversational format.   Learning Objective: Learners will be able to identify the key features and eligibility requirements of the new One