Continuing Professional Education · Self-Study
Best Federal Tax Update 2026
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Taxes
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- The OBBBA Individual Framework — TCJA Permanency and 2026 FiguresNot started~81 min
- New Individual Deductions I: Tips, Overtime, and Auto Loan InterestNot started~84 min
- New Individual Deductions II: Senior Bonus Deduction, SALT Cap, and Trump AccountsNot started~83 min
- Business Expensing I: Bonus Depreciation, Qualified Production Property, and Section 179Not started~85 min
- Business Expensing II — R&E Expensing, Business Interest, and QSBSNot started~81 min
- Information Reporting and Digital AssetsNot started~87 min
- The Gig Economy: Classification, Compliance, and Tax PlanningNot started~77 min
- 2026 Practice Aids and Planning PlaybookNot started~82 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Update
- Prerequisites
- None
- Advance preparation
- None
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. The OBBBA Individual Framework — TCJA Permanency and 2026 Figures | 9,223 | 16 | 80.8 min · 1.5 credits | 1 credit |
| 2. New Individual Deductions I: Tips, Overtime, and Auto Loan Interest | 9,721 | 16 | 83.6 min · 1.5 credits | 1 credit |
| 3. New Individual Deductions II: Senior Bonus Deduction, SALT Cap, and Trump Accounts | 8,890 | 18 | 82.7 min · 1.5 credits | 1 credit |
| 4. Business Expensing I: Bonus Depreciation, Qualified Production Property, and Section 179 | 9,909 | 16 | 84.7 min · 1.5 credits | 1 credit |
| 5. Business Expensing II — R&E Expensing, Business Interest, and QSBS | 9,236 | 16 | 80.9 min · 1.5 credits | 1 credit |
| 6. Information Reporting and Digital Assets | 9,660 | 18 | 87 min · 1.5 credits | 1 credit |
| 7. The Gig Economy: Classification, Compliance, and Tax Planning | 8,506 | 16 | 76.9 min · 1.5 credits | 1 credit |
| 8. 2026 Practice Aids and Planning Playbook | 9,391 | 16 | 81.8 min · 1.5 credits | 1 credit |
Please read
DISCLAIMER — EDUCATIONAL MATERIAL ONLY, NOT TAX ADVICE. This lesson is prepared for continuing professional education. It explains federal tax law as researched on September 20, 2026, for general educational purposes. It is not tax advice, legal advice, or accounting advice, and it does not create a client relationship. Tax law changes frequently, proposed guidance is finalized or withdrawn without notice, and individual circumstances vary. Do not advise a client on the basis of this lesson alone; verify every figure and rule against current primary authority — the Internal Revenue Code, Treasury regulations, IRS revenue procedures and notices, and official IRS publications — and exercise your professional judgment. The author and course sponsor accept no responsibility for actions taken in reliance on this material.