Tax Cuts & Jobs Act Summary
The Tax Cuts & Jobs Act ("TCJA") was approved by Congress December 20, 2017, and signed by President Trump on December 22, 2017. The Act impacts virtually every individual and business in a way not seen in over 30 years. With most provisions effective 2018 and later, it lowers the individual and corporate tax rates, repeals numerous tax credits and deductions, enhances the child tax credit, boosts business expensing, and impacts the Affordable Care Act (ACA) by effectively repealing the individual mandate.

This course is an overview providing reference to selected individual, education, business, retirement, insurance, international and estate tax provisions enacted or indexed for inflation by the TCJA. The resulting major tax changes carry special meaning to the tax practitioner and return preparer. The course is intended to be a resource for tax professionals and staff alike to gain easy access to the most important major changes enacted by TCJA.

Course Publication Date: May 21, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $40.00!

Author:Danny Santucci
Course No:TAX-TCJA2019-5579
Recommended CPE:4.00
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
  • Apply changes imposed by the Tax Cuts & Jobs Act (TCJA) relating to individual income taxes by identifying modifications to tax rates & the personal exemption.
  • Apply changes imposed by the Tax Cuts & Jobs Act (TCJA) relating to individual income taxes by identifying AMT exemptions.
  • Apply changes imposed by the Tax Cuts & Jobs Act (TCJA) relating to individual income taxes by identifying changes to the child tax credi,.
  • Apply changes imposed by the Tax Cuts & Jobs Act (TCJA) relating to individual income taxes by identifying new educational incentives & student loan discharge rules.
  • Apply changes imposed by the Tax Cuts & Jobs Act (TCJA) relating to individual income taxes by identifying Mortgage interest & suspended deduction provisions.
  • Apply changes imposed by the Tax Cuts & Jobs Act (TCJA) relating to individual income taxes by identifying Alimony & estate taxation changes.
  • Point out key TCJA business provisions, including new corporate tax rates, expanded ยง179 expensing, denial of certain entertainment expense, and business credits.
  • Recognize TCJA changes to insurance taxation.
  • Recognize TCJA changes to tax treatment of excess of compensation.
  • Recognize TCJA changes to deferred foreign income provisions.
  • Recognize TCJA changes to exempt organization and international taxation.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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