The Tax Cuts and Jobs Act of 2017
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After much debate, the Tax Cuts and Jobs Act of 2017 (the Act) was signed by the President on December 22, 2017. The following course, which focuses primarily on individual and business tax reform, provides a summary of the changes to the tax law as a result of this Act. It does not provide detail of the changes to exempt organizations or international taxation. |
Course Info:
- Course #: 3220A
- Delivery: Self-Study
- CPE Hours: 10
- Course Level: Basic
- Prerequisites: None
- Advanced Preparation: None
- IRS Category: Federal Tax Law Update
- Total Pages: 301
- Questions: 50
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EA Program Approval Number: XE26W-U-00158-18-S
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Course Objectives
- To identify the individual Federal income tax rates and the standard deduction amounts under the Act
- To recognize some of the changes to the taxation of specified service businesses
- To identify changes to family and individual tax credits
- To recognize changes made to individual deductions and exclusions
- To recall the changes made by the Act to length of service awards
- To identify changes made by the Act to the generation-skipping transfer tax and to the
estate and gift tax exemption
- To recall what changes were made to the individual alternative minimum tax (AMT)
- To recall what change was made to the shared responsibility payment related to the
minimal essential coverage required per the Affordable Care Act (ACA)
- To identify the time limit for bringing civil action for a wrongful IRS levy
- To recall the top corporate income tax rate under the Act
- To recognize changes made by the business cost recovery provisions
- To identify changes created by the Act that will impact small businesses
- To recall impacts on business related exclusions and deductions as a result of the Act
- To identify changes to business credits as a result of the Act
- To recognize the impact of the Act on energy credits
- To recall the effective date of the changes to tax-exempt bonds for professional stadiums
- To identify the impact of the Act on insurance, compensation and other provisions of the
Act
Table of Contents
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