Planning for the Sunset of the TCJA
This course provides a practical overview of planning considerations related to the scheduled sunset of key Tax Cuts and Jobs Act (TCJA) provisions and their potential impact on individual and business taxpayers.
CPE Credit
2.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Intermediate
PREREQUISITES
Working knowledge of federal taxation recommended
PRICING
$119.50 per year
Course Description
The Tax Cuts and Jobs Act introduced significant changes to individual and business taxation, many of which are scheduled to expire after 2025 unless extended by future legislation. This course provides a detailed overview of the TCJA sunset provisions and examines how their expiration may affect taxpayers.
Participants will explore expiring provisions related to marginal tax rates, the Child Tax Credit, SALT deductions, bonus depreciation, estate and gift tax exemptions, and the Qualified Business Income (QBI) deduction. The course emphasizes planning and compliance considerations, equipping tax professionals with practical strategies to help clients maximize opportunities under current rules while preparing for a potential return to pre-TCJA tax structures.
What You’ll Learn
After completing this course, you will be able to:
- Identify TCJA provisions scheduled to sunset after 2025
- Understand how expiring provisions may affect individual and business taxpayers
- Evaluate planning considerations related to tax rates, credits, deductions, and depreciation
- Recognize estate and gift tax planning implications of potential exemption changes
- Apply practical strategies to help clients prepare for post-TCJA tax environments
Who This Course Is For
This course is designed for:
- CPAs, EAs, and tax professionals advising individual and business clients
- Practitioners involved in tax planning, compliance, and advisory services
- Professionals addressing estate, gift, and business tax planning considerations
- Advisors preparing clients for potential changes in federal tax law
Key Topics Covered
Key topics addressed in this course include:
- Overview of TCJA sunset provisions scheduled after 2025
- Marginal tax rate changes and planning considerations
- Child Tax Credit and SALT deduction implications
- Bonus depreciation and Qualified Business Income (QBI) deduction considerations
- Estate and gift tax exemption planning strategies
Why This Course Matters
As the expiration of key TCJA provisions approaches, taxpayers may face meaningful changes to tax rates, deductions, credits, and transfer tax rules. Understanding the scope and impact of these sunset provisions enables tax professionals to provide informed guidance, manage compliance risks, and help clients plan proactively.
For additional information on TCJA provisions and federal tax law guidance, practitioners may refer to resources published by the Internal Revenue Service (IRS).
Explore additional CPE courses in taxes available through NINJA CPE.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
