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Budget reconciliation legislation affects compensation and benefits
August 5, 2025 @ 1:00 pm – 2:00 pm EDT
Free
1.2 CPE credits
Recently enacted legislation commonly known as the “One Big Beautiful Bill” contains more than a dozen provisions affecting the federal taxation of compensation and benefits. Most will apply beginning in 2026, but some will require retrospective analysis for all of 2025 and perhaps even prior years. This webcast will cover the substantive rules and their applicability dates as well as practical implications and how you may consider addressing them.
The following topics will be discussed:
- New tax deductions and related information reporting for tips and overtime
- Executive compensation deduction limit and excise tax changes
- Health savings account (HSA) enhancements
- Changes affecting fringe benefits, including dependent care and student loan assistance
- Modifications to various employer tax credits
Panelists:
- Stephen LaGarde, Principal, National Tax Compensation & Benefits Group, Ernst & Young LLP
- Rachael Walker, Principal, National Tax Compensation & Benefits Group, Ernst & Young LLP
Moderator:
- Christa Bierma, Principal, National Tax Compensation & Benefits Group, Ernst & Young LLP
