Quarterly Tax Update Summer 2025   New

This course recaps and examines key federal tax issues that have come to the forefront in the quarter leading up to July 2025. Subject matter includes: the One Big, Beautiful Bill Act (OBBBA), including but not limited to TCJA expiring provisions, energy credits, SALT deduction, disaster relief, business provisions, and new deductions; calculating disaster gains and losses; loss calculation safe harbors; income-related monthly adjustment amount (IRMAA) for Medicare beneficiaries; tax planning for home improvement projects; relinquishing U.S. citizenship; worker misclassification relief; new consent form for split gifts; appraiser standards; crypto transition relief; and more.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.