2026 The Big Beautiful Bill Act

Description

EAs and Other Tax Preparers, after passing the exam you MUST click on the link “GET YOUR CERTIFICATE” to have your hours reported to the IRS. 

Sweeping new legislation passed on July 4, 2025, titled “An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14” and referred to as the One Big Beautiful Bill Act (OBBBA) became law. The One Big Beautiful Bill Act Tax Provisions course, offering 6 CPE credits, examines the tax provisions of the Act, beginning with those provisions that are immediately effective for 2025, followed by provisions that become effective in 2026 and beyond. The new law makes permanent many of the tax provisions of the Tax Cuts and Jobs Act (TCJA) and makes changes to existing tax law, some permanent and others temporary.

Learning Objectives
After completing this course, students should be able to:
•    Recognize the new standard deduction amounts;
•    Describe the new senior, overtime and tip deductions;
•    Explain the enhancements made to the –
o    Child Tax Credit,
o    Adoption Tax Credit,
o    Child and Dependent Care Tax Credit,
o    Paid Family and Medical Leave Tax Credit, and
o    Low-Income Housing Tax Credit;

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Clicking on the Certificate link will show the course as 100% Complete

A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/