One Big Beautiful Bill

Barry Ward & Jeff Lewis, Income Tax Schools at The Ohio State University
Are you a farmer or farmland owner wanting to learn more about recent tax law changes which were a part of the One Big Beautiful Bill Act? If so, join us for a live webinar on Friday, November 14, 2025, from 10:00 a.m. to noon, as part of our Farm Office Live Series.
To register visit: https://go.osu.edu/register4fol
This webinar will focus on issues related to farmer and farmland owner income tax returns as well as the latest news on CAUV and property taxes in Ohio. This two-hour program will be presented in a live webinar format via Zoom by OSU Extension Educators Barry Ward, David Marrison, Jeff Lewis, and Robert Moore. Anyone who operates a farm, owns farmland, or rents agricultural property will benefit from this timely update.
Topics to be discussed include:
- Tax Provisions of the One Big Beautiful Bill Act:
- Changes to Section 179 Expensing and Bonus Depreciation
- Changes to 1099 Thresholds
- Changes to Estate Tax Exemption
- And many more….
- Tax Planning in Low Income Years
- Residual Fertility / Excess Fertility Deduction
- Research & Development Tax Credit
- Sale of Inherited Farm Assets
- Valuation of Unharvested Crops
- Special Use Valuation
- Income Tax Issues for 4-H & FFA Projects
- Ohio Tax Update (CAUV/Property Tax Update, Income Tax Changes)
Registration: https://go.osu.edu/register4fol
For more information, contact Barry Ward at ward.8@osu.edu or Jeff Lewis at lewis.1459@osu.edu
Tags: One Big Beautiful Bill, tax law, Tax Update, Ag Tax, Agricultural Tax, Farm Tax, Farmland Owner, Farmer, Income Tax
Comments: 0

OSU Extension Announces Two-Day Tax Schools for Tax Practitioners &
Agricultural & Natural Resources Income Tax Issues Webinar
Barry Ward & Jeff Lewis, Income Tax Schools at The Ohio State University
For over 60 years, Ohio State University has been providing continuing education for tax preparers. Ohio State University offers income tax education designed for tax preparers with some experience preparing and filing federal tax returns for individuals and small businesses. Our schools also provide tax education for beginning professionals and for farmers and farmland owners.
This year, our schools will focus heavily on tax provisions included in the One Big Beautiful Bill (OBBB) legislation passed and signed in July. Our schools will also have presenters from the Ohio Department of Taxation focusing on income tax and property tax provisions impacted by the Ohio Biennial Budget.
Instruction focuses on tax law changes and on the problems faced in preparing individual and business (including farms) tax returns. Highly qualified instructors will explain and interpret tax regulations and recent changes in tax laws. These schools and webinars offer continuing education credits for attorneys, CPAs, EAs, CFPs, and other tax return preparers. More information can be found online: https://farmoffice.osu.edu/tax
Our two-day schools (and 4-part webinar) are designed for individuals who have some experience preparing and filing federal and state tax returns. The two-day courses are considered to be intermediate level. Highly qualified instructors will explain and interpret tax regulations and recent changes. Our two-day schools also have instructors from the Internal Revenue Service (IRS) and the Ohio Department of Taxation (ODT).
Highlights include a detailed look at new and updated tax provisions in the OBBB and the Ohio Biennial Budget. We have three chapters in this year’s National Income Tax Workbook (NITW) that haven’t had recently that may be of interest – Religious Organization Tax Issues, Installment Sales and Tax Benefits of Home Ownership.
What sets our schools apart? Our dedicated instructors who work in the tax industry! We don’t just get you through the class, we get you through the tax filing season.
We also offer a two-hour Ethics Webinar and a six-hour Agricultural and Natural Resources Income Tax Webinar for additional continuing education credits. All of our courses are taught by some of the industry's top experts!
Registration for our 2-day schools and four-part webinar includes a hard copy of the 600+ page National Income Tax Workbook prepared by the Land Grant University Tax Education Foundation (“LGUTEF”), access to past workbooks, the opportunity to order the 2026 Checkpoint Federal Tax Handbook at a substantial discount, and 50% off our Ethics/PSR Webinar.
Registration for 2025 is open and can be found by visiting: go.osu.edu/tax2025
If you cannot register online, email taxschools@osu.edu to set up an alternative.
Dates and Locations for 2025 Income Tax Schools
Oct. 29-30 Ole Zim’s Wagon Shed, Gibsonburg (Fremont)
Nov. 3-4 Presidential Banquet Center, Kettering (Dayton)
Nov. 6-7 Old Barn Restaurant & Grill, Lima
Nov. 12-13 Ashland University, John C. Meyers Convocation Center, Ashland
Nov. 17-18 Muskingum County Conference and Welcome Center, Zanesville
Nov. 20-21 Hartville Kitchen, Hartville
Dec. 2-3 Nationwide & Ohio Farm Bureau 4-H Center, Columbus
Dec. 8, 9, 11,12 Four-Part Virtual Webinar Series, Zoom
Special Offerings:
Nov. 24-25 - Intro to Tax Course (Columbus)
Dec. 5 - Ethics Webinar, Zoom
Dec. 15 - Ag Tax Issues Webinar, Zoom
Two-Day Tax Schools Topics Include:
- New Legislation – Focused on tax provisions in OBBB
- Ohio Tax Update
- Individual Tax Issues
- Retirement Tax Issues
- Business Tax Issues
- Religious Organization Tax Issues
- Installment Sales
- Tax Benefits of Home Ownership.
- Business Entity Tax Issues
- IRS Issues
- Trusts and Estates
- Agricultural and Natural Resource Tax Issues
- Rulings and Cases
A sample chapter from a past workbook can be found at:
https://taxworkbook.com/about-the-tax-workbook/
In addition to the tax schools, the program offers a separate, two-hour ethics webinar that will broadcast Monday, Dec. 5th. The webinar is $30 for school attendees and $60 for non-attendees and is approved by the IRS and the Ohio Accountancy Board for continuing education credit.
A webinar on Ag Tax Issues will be held Thursday, Dec. 15th from 8:45 a.m. to 3:30 p.m. If you are a tax practitioner that represents farmers or rural landowners or are a farmer or farmland owner that prepares your own taxes, this webinar is for you. It will focus on key topics and new legislation related specifically to these income tax returns.
Registration, which includes the Ag Tax Issues workbook, is $180 if registered at least two weeks prior to the webinar. After November 29, registration is $230.
Intro to Tax Preparation Course
Our Introduction to Tax Preparation for the Beginning Tax Professional Course is offered in Columbus on Nov. 24-25, at the Nationwide & Ohio Farm Bureau 4-H Center. This introductory course seeks to not only introduce beginning tax professionals to tax verbiage, concepts, and law, but also inject real world experience to help beginning tax professionals avoid mistakes a new preparer generally makes. We begin instruction by covering the basics and by the end of Day 2, attendees will have completed a sample return. For more information on this course see this page: https://farmoffice.osu.edu/tax/introduction-tax-preparation-course
For more information, you can contact Barry Ward or Jeff Lewis at taxschools@osu.edu
They can also be reached by phone. Barry Ward - 614-688-3959, Jeff Lewis - 614-247-1720
Tags: tax, Tax Education, Ag Tax, One Big Beautiful Bill, OBBB, BBB, tax law
Comments: 0