Tax Update: Consolidated Appropriations Act (CAA)

Washburn University School of Law is pleased to present the "Tax Update: Consolidated Appropriations Act (CAA)" program on Friday, March 12, 2021. This program will be available as an online webinar only (see "Information for Online Attendees" elsewhere on this page).

Register Online

About the Program

On December 27, 2020, the President signed into law the Consolidated Appropriations Act, 2021 (CCA) (PDF). The CAA, 2021 contains many individual, business, payroll, disaster, and energy-related tax provisions. The legislation also extends many provisions that were set to expire at the end of 2020. Other provisions on the new law are virus-related, including additional "stimulus" payments and an extension of payroll credits as well as pension and other employee benefit provisions and modifications to the Payroll Protection Program (PPP). In addition, changes were made to the rules surrounding the deductibility of business meals provided by restaurants in 2021 and 2022. For farmers and ranchers, the CAA, 2021 makes changes to the existing Coronavirus Food Assistance Program (CFAP) and appropriates additional funds for various agricultural programs.

This webinar will bring practitioners up to speed as of the date of webinar on the key changes for clients, provide insight on how the new law impacts farm and non-farm businesses, and suggest steps that clients should be taking now based on the new law.

Presenter

Photograph: Roger McMillan.

  • Roger A. McEowen, Professor of Agricultural Law and Taxation, Washburn University School of Law [Learn more]

Schedule

  • 11:30 a.m. — Sign-in begins
  • Noon — Program begins
  • 1:40 p.m. — Adjourn

Register Online

Program Learning Objectives

Learning Objectives for the program:

This program will provide an overview of tax law provisions that have been updated, altered, or removed under the CONSOLIDATED APPROPRIATIONS ACT (CAA) 2021. The program assumes attendees will have an intermediate level of expertise in the area and are generally familiar with the areas of tax law addressed by the various provisions of the Act.

Attendees who complete the two-hour program will be exposed to relevant summaries or changes included in the Act. They will also work through application examples of the new rules in six major areas: individuals, businesses, tax extenders, disaster relief provisions, energy related provisions, and pension and health provisions. Attendees will acquire an understanding of changes that may apply to their clients and be able to apply these changes to their clients' situations.

At three points during the presentation attendees will be asked to answer questions about the presentation to confirm 1) their attendance and 2) their understanding of the material as it is presented live online.

Content, Prerequisites, Expected Participant Knowledge Level, Registration and Refund/Complaint Information

This program is an overview and update on the area of tax law covered by the Act. As noted, the program is intended for participants who have an intermediate level of knowledge in the Taxes Subject Area. Beginners may find exposure to the changes that are discussed helpful in assessing whether to engage more senior practitioners to help them with a client who may have Act-related issues. There are no specific prerequisites required to attend.

No advance preparation is required though program participants may want to review the Act or bring questions they would like addressed during the program.

The program will be delivered online via the Zoom platform. Specific instructions and a link to access the online program will be provided several days prior to the program to individuals who register and pay the fee. Instructions will also include information about how to access program materials.

Washburn Law's application for registration with the NASBA is currently under review. We anticipate that this program would qualify for two fifty-minute hours in the Taxes Subject Area for tax lawyers, tax agents, C.P.A.'s, and other tax preparation professionals. Note that the Kansas State Board of Accountancy requires online CPE be approved by the NASBA in order to approve CPE credit for online programming for accountants in Kansas. We will update this page if and when this program is approved.

Instructions about how to register for this program are found at http://washburnlaw.edu/taxupdatecaa (i.e., this event homepage). Individuals who are interested in this program should register through the event homepage to see any program-related updates. Information about the program refund policy and complaint resolution steps are also included on the event homepage. You may also contact the administrative staff person for this program, Donna Vilander, at (785) 670-1105.

NASBA Registration

Washburn Law is registering with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org.

Register Online

Short URL for this page:
http://washburnlaw.edu/taxupdatecaa

Video on Demand

Video from this program will be available at vimeo.com for $70 beginning approximately March 19, 2021. Credit will not be available for viewing the program through Vimeo.

Date / Location

Friday, March 12, 2021
Noon-1:40 p.m. (central time)

Available online only. Sorry, no in-person.

Registration Fee
  • $70 (attorney; IRS Enrolled Agent; IRS Other Tax Return Preparer)
  • $35 (non-credit seeking attendees)
  • No charge (students, but must register)
CLE Credit

Approved by KS CLE for 2.0 CLE hours (no ethics).

Online Attendees: See note below regarding Nontraditional Programming Limitation.

Other Continuing Education Credit

CPAs: This webinar is not NASBA approved so does not provide Kansas CPA credit.

Information for Online Attendees

This CLE will be streamed via Zoom. There is no charge to use Zoom. The link to the program will be sent to online attendees via email.

Online attendance at this program falls under the Kansas Continuing Legal Education Commission's (KSCLE) "Live programming" definition; 12 CLE credit hours may be earned through online attendance each compliance period. See Rules and Guidelines and the FAQ at the Kansas Continuing Legal Education website for more information.

Nontraditional programming limitations may vary in other jurisdictions; it is the responsibility of the attendee seeking credit to verify any limitations.

Cancellations

The sponsors reserve the right to cancel this program.

Assistance for Special Needs

If you require special services or auxiliary aids to assist you while attending the event, please call Donna Vilander at (785) 670-1105.