Planning for the Sunset of Tax Cuts & Jobs Act (TCJA)
1 CPE for AFSP, EA, CFP®, CPA, CRTP
Our profession continues to be challenged and tax changes never rest, nor should tax professionals. Join us for this fast-paced, must-attend one-hour planning and overview on the sunset of the Tax Cuts & Jobs Act (TCJA) provisions which are set to take place on Dec. 31, 2025. Planning is essential, and time is not on our side. Seasoned veterans and new tax professionals will benefit from this session. Individual and business provisions will be discussed.
Objectives
Upon completion of this session, you will be able to:
-
Evaluate the reset of income tax brackets for our individual clients
-
Examine standard deduction issues
-
Evaluate the bunching of itemized deductions
-
Assess PTET issues, reduction of the child tax credit and expiration of SALT limitations
-
Anticipate the reinstatement of miscellaneous deductions subject to 2% floor
-
Review the expiration of §461 excess business losses
-
Prepare for the conclusion of QBI aka §199A
-
Review list of expiring federal tax provision beyond Dec. 31, 2025
CPE information
Duration: 50 minutes
Course level: Update
Prerequisite: Basic understanding of the Tax Cuts and Jobs Act
Advanced preparation: None
Delivery method: Group Internet-Based