Planning for the Sunset of the TCJA
With a focus on planning and compliance, this course equips CPAs, EAs, and other tax professionals with the tools needed to navigate the sunset provisions and guide their clients effectively.
Format
Online
NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
2
Author(s)
Arthur Werner
Availability
1 year
Product Number
BLITCJA25SSO25SSO
The Tax Cuts and Jobs Act (TCJA) introduced sweeping changes to individual and business taxation, but many provisions are set to expire after 2025. This course provides a detailed overview of the upcoming sunset provisions and their implications for taxpayers. Attendees will explore key changes to marginal tax rates, the Child Tax Credit, SALT deductions, bonus depreciation, estate and gift tax exemptions, and the Qualified Business Income (QBI) deduction. Gain practical strategies to help clients maximize opportunities under the current rules and prepare for the return of pre-TCJA tax structures.
With a focus on planning and compliance, this course equips CPAs, EAs, and other tax professionals with the tools needed to navigate the sunset provisions and guide their clients effectively.
Who Will Benefit
CPAs, EAs, and tax professionals
Key Topics
- Marginal tax rate increases and changes to brackets
- Expiration of bonus depreciation provisions
- Reduction in the Child Tax Credit and return of personal exemptions
- Estate and gift tax planning under reduced exemptions
- Impact of the SALT cap elimination on high-income taxpayers
- Alternative Minimum Tax (AMT) changes
- Qualified Business Income (QBI) deduction sunset provisions
- Planning strategies for individuals and businesses before 2026
Learning Outcomes
- Identify individual and business tax provisions affected by the TCJA sunset.
- Calculate the impact of sunset changes on marginal tax rates and deductions.
- Evaluate changes to the estate and gift tax exemption and their implications.
- Assess the reduction of the Qualified Business Income (QBI) deduction.
- Discuss the potential elimination of the SALT deduction cap.
- Advise clients on timing income and deductions to optimize tax savings.
- Analyze planning opportunities for businesses under bonus depreciation rules.
- Formulate strategies for addressing the return of personal exemptions.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.