California Update
$59.00
1 CA Tax Law Hour
Program Description:
This one-hour course covers the California changes that affect 2026 returns. SB711 moved California’s conformity date to January 1, 2025. The OB3 Act was enacted after that date, so California does not follow it unless a later bill adopts a specific provision. The course reviews the 2026 California legislation, including the SB 1435 corrections, the PTET extension and its new June 15 payment rules, changes to business credits, and the sales tax on software and SaaS that begins in 2027. It also covers new FTB and CDTFA guidance and recent Office of Tax Appeals and court decisions on residency, nonresident sourcing and theft losses. You’ll come away knowing where California departs from federal law for 2026 and how those differences affect your individual and business clients.
Learning Objectives:
Upon completion of this course, participants will be able to:
1. Identify the California law changes for 2026, including the SB711 conformity reset and the 2026 legislation, and their impact on individual and business taxpayers.
2. Determine which recent federal changes, including the OB3 Act, California does not follow, and the resulting Schedule CA adjustments.
3. Recognize new FTB and CDTFA guidance and procedures affecting 2026 and 2027 filings.
4. Identify the outcomes of recent California tax rulings and court decisions and their effect on return positions.
Course ID 1008-CE-01213
