2026 Federal Legislation and Analysis of Pending Tax Proposals

Author: Jane Ryder

This online course provides a timely and practical analysis of federal tax legislation effective in 2026, along with a forward-looking examination of pending tax proposals that may impact future tax years. As federal tax law continues to evolve, tax professionals must be prepared to understand newly enacted provisions, evaluate proposed changes, and adjust tax planning strategies accordingly for both individual and business clients.

Participants will review key provisions of OBBBA effective in 2026, along with any additional federal tax legislation enacted since its passage. The program explores implementation timelines, potential retroactive changes, and the practical consequences of new and proposed legislation on taxpayers, advisors, and IRS administration. Attendees will also examine how legislative changes may affect IRS funding, audit enforcement priorities, and taxpayer services. This course equips practitioners with the knowledge needed to interpret legislative developments, anticipate planning opportunities and risks, and confidently advise clients in an evolving tax environment.

Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card

Publication Date: May 2026

Designed For
This course is designed for tax professionals who need to stay current on federal tax law changes and proactively advise clients in a dynamic legislative environment.

Topics Covered

• Overview of federal tax legislation impacting the 2026 tax year
• Key provisions of OBBBA effective in 2026
• Recently enacted federal tax legislation affecting individuals and businesses
• Pending federal tax proposals and legislative developments
• Timing, effective dates, and potential retroactive tax law changes
• Tax planning considerations arising from new and proposed legislation
• Implications of tax proposals on energy credits and incentives
• Potential impacts of legislation on IRS funding and administration
• IRS audit focus and compliance considerations tied to legislative changes

Learning Objectives

• Identify federal tax legislation enacted for the 2026 tax year and subsequent periods
• Evaluate pending federal tax proposals and analyze their potential impact on taxpayers
• Apply newly enacted legislation to revise client tax planning strategies
• Identify the timing, implementation, and possible retroactive effects of new tax laws
• Analyze how legislative changes may affect IRS operations, enforcement, and taxpayer services

Level
Update

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
General federal tax knowledge

Advance Preparation
None