Just before the holiday recess, the House and Senate passed the Further Consolidated Appropriations Act which the President signed into law on December 20, 2019. The new Act prevented a government shutdown and laid out the appropriation of funds across government departments and programs. As is fairly typical with a year-end appropriation bill, there were several tax provisions that were added, the SECURE Act being among them. In case you were wondering, "SECURE" stands for "Setting Every Community Up for Retirement Enhancement." The SECURE act impacts individuals and businesses. In this article, we will focus on some of the key tax changes that impact individuals. In a later article, we will focus on how businesses are impacted.