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Join Doug Kelley, as he provides an update on individual income tax issues for those preparing 2025 California income tax returns. Coverage will include a comparison of significant differences between federal and California income tax compliance. This course will also cover 2025 tax updates, including expiration of certain provisions and new legislation.
Who Should Attend
California preparers needing to meet their CTEC qualifications for the year, as well as any tax practitioner or preparer needing to prepare California tax returns for 2025.
Topics Covered
- One Big Beautiful Bill Act (OBBBA) Legislation
- California Legislation Update
- CA Power of Attorney vs Tax Information Authorization
- General Annual Updates
- California Tax Credits
- Health Care Mandate
Learning Objectives
- Describe new One Big Beautiful Bill Act (OBBB Act) legislation
- Describe new California tax legislation
- Identify the 2025 California exemption credit for head of household
- Identify the phase-out range for taxpayers with respect to the renter’s credit
- Identify some California related tax credits and their application to individuals
- Identify the CA health care mandate and associated penalties
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
A basic understanding of California Tax.
Advance Preparation
None
Instructor
Douglas Kelley
Douglas E. Kelley, MSA – Emphasis in Taxation (San Diego State University, 2013). In 2014, Doug earned his Enrolled Agent title and began preparing individual tax returns as a sole proprietor, approximately 2,000 to date. In 2020, Doug and his wife, Jill, co-founded My CPA Hub, Inc, providing a variety of services including Bookkeeping, Tax Preparation, Consulting, and Financial Statement Compilation. Since 2016, Doug has served as an adjunct faculty member in the Accounting Department at San Diego State University, teaching Accounting 409 where he provides oversight to students preparing foreign student non-resident tax returns. Furthermore, Doug also serves as a co-author for a textbook focusing on individual income taxes.
Doug has an extensive background specific to federal & state tax issues faced by military servicemembers due to his 22 years of Naval service, culminating in his retirement from the Navy in October 2025.