Hello all and thank you for having me.Last time I played MTG was in 98. The new Ikoria set coming out has got me interested in playing again but I am completely lost with all of the changes and the lingo now. I started buying boosters for Theros Beyond Death to get me started up again, but as I said I am lost in deck construction.
I would like to play a mix of Theros and Ikoria when I start up again and hopefully be playing again when all the restrictions on businesses gets lifted. I have two gaming stores near me, and sadly it looks like one is not coming back after the ban on social gatherings here in New Hampshire are lifted.
I would appreciate any and all advice I can get, but I also respect if you don't have the patience to spoon feed a new player as well.
I have been looking for a more active forum board so you may see this post on other boards as well and I realized after the board was not very active. Just letting you know I am not a troll.
Thanks in advance

You're probably best off trying out the game on Arena, the new digital client. 20 years is a long time, a lot has happened since... the start of the Urza block? We're pretty far removed from how the game used to be.
Combat damage doesn't go on the stack, mana burn is gone, "remove from the game" is exile, legendary permanents only prevent you from controlling more than one of them, planeswalkers now exist as a card type, a lot of terminology has changed.
There are numerous constructed formats between Standard, Expedition, Pioneer, Modern, Legacy, Vintage, Pauper and a few more that aren't official. There's also Commander as the primary format of casual play, a multiplayer format where people play 100 card singleton decks built around a legendary creature you always have access to.

I'd suggest playing on MTG Arena because you can play with a lot of people at your own pace to relearn the game and the game enforces the rules so you can't get them wrong (but if you don't get why something happened, you'd have to go ask people).

I would not start by buying boosters if you're starting from nothing because you get such random cards that it would be difficult to make a deck that works for anything other than Sealed or super casual. I would probably pick up preconstructed decks, there are a few different product lines. The Challenger Deck product line consists of versions of competitive decks for Standard (which is a two-year rotating format); the 2020 line is here.

What are specific questions you have?

If you've got cards from Urza block I'd lookup the prices online. Some of those are worth big $ now. I'd day set prereleases are a great place, maybe not to relearn the game, but to catch up; with Covid being a thing though, that door's closed on you.