• Course Information

    Title: 2017 Tax Cuts and Jobs Act
    Category: Taxation
    Field of Study: Taxes
    Course Code: T018-0171
    CPE Credits: 4.0
    Price: $34.95


The Tax Cuts & Jobs Act ("TCJA") was approved by Congress on December 20, 2017, and signed by President Trump on December 22, 2017. The Act impacts virtually every individual and business in a way not seen in over 30 years. With most provisions effective 2018 and later, it lowers the individual and corporate tax rates, repeals numerous tax credits and deductions, enhances the child tax credit, boosts business expensing, and impacts the Affordable Care Act (ACA) by effectively repealing the individual mandate.

This course is an overview providing reference to selected individual, education, business, retirement, insurance, international and estate tax provisions enacted or indexed for inflation by the TCJA. The resulting major tax changes carry special meaning to the tax practitioner and return preparer. The course is intended to be a resource for tax professionals and staff alike to gain easy access to the most important major changes enacted by TCJA.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Danny Santucci

Category: Taxation

Field of Study: Taxes

Passing Score: 70%

Publication Date: 02/13/2020

Technical Details: Taxation is a technical field of study for all states.

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1. Apply changes imposed by the Tax Cuts & Jobs Act (TCJA) relating to individual income taxes by identifying:
a. modifications to tax rates & the personal exemption,
b. AMT exemptions,
c. changes to the child tax credit,
d. new educational incentives & student loan discharge rules,
e. Mortgage interest & suspended deduction provisions, and
f. Alimony & estate taxation changes.
2. Point out key TCJA business provisions, including new corporate tax rates, expanded Section 179 expensing, denial of certain entertainment expense, and business credits.
3. Recognize TCJA changes to:
a. insurance taxation,
b. tax treatment of excess of compensation,
c. deferred foreign income provisions, and
d. exempt organization and international taxation.

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QAS: Yes

CPA: Suitable for all CPAs

IRS: Enrolled Agents Program Number 263UK-U-00177-18-S

Profession Identifiers : CPA, EA

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