This course starts with where TCJA provisions stand in 2026 after Pub. L. 119-21, then turns that statute into usable tax planning for real clients. It shows tax professionals how to compute 2026 individual tax, apply the standard deduction and SALT rules, work through the child tax credit and §199A, and handle business cost recovery and transfer-tax decisions under current law. By the end, learners can talk through 2026 planning choices with confidence and base those conversations on the rules that actually apply.
The course covers 2026 permanent individual rate rules, bracket widths, standard deduction, personal exemptions, SALT limits, and child tax credit changes. It also covers the §199A deduction, bonus depreciation, research expensing, estate and gift exemption planning, and the new temporary deductions that shape 2026 client conversations.