Course Individually
Course Description
The Tax Cuts and Jobs Act dramatically changed the US tax code starting in the 2018 tax year. This course will provide a quick review of the entire 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 individual tax reform section.
NOTE - This is a Video Self-Study Course
Learning Objectives
Upon successful completion of this course participant should be able to be complete the following objectives:
- Review the individual tax reform provisions and identify which sections changed, and which provisions were not changed, with the implementation of the Tax Cuts and Jobs Act,
- Recognize the tax rate changes for the four types of individual taxpayers,
- Recognize the new standard deduction amounts for the four types of individual taxpayers, and
- Identify the effective date for all individual tax provisions in the Tax Cuts and Jobs Act
CPE Credits: 2 CPE for CPAs
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Taxes
Program Prerequisites: None
Advanced Preparation: None
Revision Date: March 20, 2024