Course Individually
Course Description
The Tax Cuts and Jobs Act dramatically changed the U.S. Tax Code starting in the 2018 tax year. 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.
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 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
CPE Credits: 3 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
