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.

Learning Objectives: By the end of this course, students will be able to:

• ·        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

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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