This course reviews and illustrates the enacted tax legislation as well as the issues addressed by the Treasury Department and judicial interpretations for the 2025 tax filing season as well as the upcoming 2025 tax year. In addition, the retirement rules from the Setting Every Community Up for Retirement Enhancement 2.0 Act of 2022 (SECURE 2.0 Act) and the One Big Beautiful Bill Act of 2025 (OBBBA) are discussed. When necessary, legislation associated with the SECURE Act of 2019 is presented. The course is intended to be an updated course and as such, review of tax law pertinent to the recent changes is minimized.