Tax Cuts and Jobs Act: Individual Tax Reform (audio)

  • Credits: 3
  • Format: Self-Study Audio
  • Field of Study: Federal Tax Law
  • Author/Speaker: Andrew Clark
Available Formats:          
Advanced Preparation: None
Experience Level: Basic
Program Prerequisites: General Understanding of Taxation
Course ID: EWTFM-U-01885-22-S | 6233-CE-0607 | AC-966.22-SA
Published Date: April 2022
COURSE DESCRIPTION

The Tax Cuts and Jobs Act dramatically changed the U.S. Tax Code starting in the 2018 tax year.

Topics include:
  • This course will provide a review of the Business Tax Reforms section of the Tax Cuts and Jobs Act bill (H.R.1).
  • This course will provide a summary description of all provisions referenced in this section of the Tax Cuts and Jobs Act and will identify the provisions that were changed in the Business Tax Reforms section.

Learning Objectives:

After reading the course material, you will be able to:

  • Review the Business Tax Reform provisions and identify the provisions that have been changed, and the provisions that were not changed, with the implementation of the Tax Cuts and Jobs Act.
  • Identify the new modified corporate tax rates for tax years beginning December 31, 2017.
  • Recognize the new charitable contribution rules that apply to corporations.
  • Identify the effective date for all provisions in the Business Tax Reform section of the Tax Cuts and Jobs Act.


Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:
NASBA
IRS
CTEC