2025 Tax Cuts and Jobs Act: Individual Tax Reform

This course will provide a quick review of the entire Tax Cuts and Jobs Act bill (H.R. 1). This course will also provide a summary description of all provisions referenced in this section of the Tax Cuts and Jobs Act and will identify the provisions that were changed in the individual tax reform section.

By the end of this course, students will be able to:

• Review the individual tax reform provisions and identify which sections changed, and which provisions were not changed, with the implementation of the Tax Cuts and Jobs Act. 
• Recognize the tax rate changes for the four types of individual taxpayers. 
• Recognize the new standard deduction amounts for the four types of individual taxpayers. 
• Identify the effective date for all individual tax provisions in the Tax Cuts and Jobs Act.