New BBB Course!
Stay ahead of the curve—enroll now to master the One Big Beautiful Bill Act and confidently guide your clients through its sweeping tax changes.
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Are you a California CNA?
This course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes that have special meaning to the tax practitioner and return preparer. The course is a great resource and a way for professionals and staff alike to easily get the “big chunks” and bring their professional knowledge up to speed.
Course Publication Date: May 27, 2026
This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership!
| Author: | Danny Santucci |
| Course No: | TAX-EASYUP-51626-M |
| Recommended CPE: | 6.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | General understanding of federal income taxation. |
| Advanced Preparation: | None |
| Recommended Field of Study: | Taxes
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Learning Objectives
Recognize the various issues affected by inflation and recent tax law developments, especially as they relate to individual tax brackets, exemptions & deductions, the AMT, the child tax credit, alimony, HSAs, education plans, and energy credits. Determine the key business tax issues affected by inflation adjustments and recent legislative changes, including corporate tax rates, entertainment expenses, tax credits & deductions, bonus depreciation, expensing, standard mileage rates, employment taxation, low-income housing tax credit, §1031 exchange property, partnership taxation, insurance deductions, excessive compensation, and investment income. Specify differences between various retirement plans, including inflation-adjusted contribution limits and phaseout limits, and determine estate taxes by identifying trust income tax rates and determining applicable exclusion amounts.
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