California Tax Update: Part 1
Author: Douglas Kelley
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours California Tax for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 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
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.
Publication Date: November 2025
Designed For
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 Updates
- 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 (OBBBA) 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
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
A basic understanding of California Tax.
Advance Preparation
None
