Tax Cuts and Jobs Act - Quick Review of the Complete Bill - 3 CPE Credit Hours

CPE Credit: 3 CPE for CPAs and EAs
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Taxes
Program Prerequisites: Basic understanding of federal tax code.
Advanced Preparation: None

Introduction

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. 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 the Tax Cuts and Jobs Act. This description will identify the provisions that were changed for individual tax reform, business tax reform, exempt organizations and international tax provisions.

Learning Objectives

At the end of this course, students will be able to:
• Review the Individual Tax Reform provisions and identify the provisions that have been changed with the Tax Cuts and Jobs Act;
• Review the Business Tax Reform provisions and identify the provisions that have been changed with the Tax Cuts and Jobs Act;
• Review the Exempt Organizations provisions and identify the provisions that have been changed with the Tax Cuts and Jobs Act;
• Review the International Tax provisions and identify the provisions that have been changed with the Tax Cuts and Jobs Act.
• Identify the effective date for all individual tax provisions in the Tax Cuts and Jobs Act.