The Tax Cuts and Jobs Act of 2017 (TCJA) significantly impacts tax planning and income tax liability for many taxpayers. This course examines the principal changes affecting individual taxpayers, including changes in tax rates, credits, deductions, exclusions, itemized deductions, the AMT, children’s income, student loans, and retirement plans. It also covers business-related provisions like the pass-through deduction for qualified trades or businesses under IRC § 199A.