Tax Cuts and Jobs Act - Complete Review

SKU: CE-09-007
Credit Hours: 7
Category: Federal Tax
Delivery Method: Online Group/Internet based
Instructor: Andrew Clark, EA

Course Description:
The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This course will provide a thorough review of each section of the Tax Cuts and Jobs Act Bill (H.R.1.). This course will provide a summary description of all provisions referenced in each section and identify which sections changed and which remained the same.

This course will cover the following topics:

Reduction and Simplification of Individual Income Tax Rates
Treatment of Business Income of Individuals, Trusts, and Estates
Simplification and Reform of Family and Individual Tax Credits
Simplification and Reform of Deductions and Exclusions
Simplification and Reform of Savings, Pensions, and Retirement
Alternative Minimum Tax
Elimination of Shared Responsibility Payment for Individual Failing to Maintain Minimal Essential Coverage
Other Individual Tax Reform Provisions
Business Tax Rates
Cost Recovery
Reform of Business Related Exclusions, Deductions, etc.
Reform of Business Credits
Energy Credits
Bond Reforms
Insurance
Compensation
Other Business Tax Reform Provisions
Unrelated Business Income Tax
Excise Taxes
Requirements for Organizations Exempt from Tax
Establishment of Participation Exemption System for Taxation of Foreign Income
Rules Related to Passive and Mobile Income
Modifications of Subpart F Provisions
Prevention of Base Erosion
Provisions Related to the Possessions of the United States
Other International Reforms