Monthly Tax Update (December) - 2025
Author: Annette Nellen
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2027 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
These monthly update courses provide an opportunity to stay on top of developments that directly and indirectly affect your clients and practice. The focus is on key guidance from legislation, tax agencies and the courts that represent new interpretations, as well as guidance on new laws.
Join tax expert, Annette Nellen, as she emphasizes the updates most relevant to individuals and small businesses. This course will cover federal developments and issues, as well as key state and multistate changes likely to have a broad impact. We encourage you to register each month to stay on top of the constant change in tax guidance, build a strong foundation for tax planning, and identify possible practice development areas.
Publication Date: December 2025
Designed For
Practitioners at all levels looking for a way to efficiently stay on top of key federal and state developments of most relevance to individuals and small businesses.
Topics Covered
- Broad Relevance
- Updates on Presidential Orders with Tax Relevance
- Updates on 2025 Major Tax Legislation
- Individuals
- Businesses
- Health
- Property Transactions
- Practice and Procedure
- Miscellaneous
- 2025 Year in Review for Tax - Key Developments from Congress, Treasury/IRS, and the Courts
Learning Objectives
- Identify key developments from legislatures, tax agencies and the courts
- Recognize law changes that may affect your clients and your practice
- Identify how much the Senate Appropriations Committee recommended for the IRS based on the FY2026 IRS funding proposal from the Senate
- Identify what employers of traditionally tipped workers must do regarding qualified tips starting 1/1/26
- Identify the limit that applies to contributions to a Trump Account each year
- Identify the new SALT cap under OBBBA starting in 2025
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of tax preparation.
Advance Preparation
None
