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Tax Cuts and Jobs Act: Key Business and Cost Recovery Provisions  

CATEGORY: Taxation
2 CPE Credits
Level: Basic

Enacted on December 22, 2017, legislation commonly referred to as the Tax Cuts and Jobs Act (TCJA) was hailed as the largest major tax reform in over three decades. The TCJA contains a host of tax and cost recovery provisions that impact businesses. This webinar will examine the permanent changes to C corporation tax rates and corporate AMT, new disallowance rules affecting meals and entertainment expenses,100% bonus and Section 179 depreciation, and more. NOTE: The voluntary IRS Annual Filing Season Program (AFSP) requires that CE Sponsors collect PTINs from IRS professionals who wish to receive IRS credit. IRS PTIN holders (including Enrolled Agents) should enter their IRS PTIN into Checkpoint Learning so that course completions can be reported to the IRS. You do not need to enter your PTIN for each course you take; you only need to add it once. If you have any questions on how to do this, please contact us 800-231-1860. THIS WEBINAR IS NOT ELIGIBLE FOR CTEC CREDIT.

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