Equip your CPA practice this fall with strategic insights into the “One Big Beautiful Bill” (OBBB) of 2025 and how Hive Tax AI research and planning tools can dramatically streamline tax research and planning. Learn about new deductions like no-tax on tips, overtime, auto-loan interest, and enhanced SALT limits—and find out why acting now can elevate your client advisory services. Ready to get ahead? Let Hive Tax power your efficiency and elevate your planning.
1. Why Fall 2025 Is the New Planning Sweet Spot for CPAs
Traditionally, fall has been dominated by compliance and filing deadlines. But the enactment of the OBBB, signed on July 4, 2025, shifts the narrative. This fall presents a strategic window for proactive tax planning—before the flood of returns this spring. As clients file extensions and take a breath, it’s your opportunity to engage in high-value advisory work.
2. Key Tax Law Updates from the “One Big Beautiful Bill”
The OBBB Act (P.L. 119-21) introduces sweeping changes affecting individual and business taxpayers:
- No-Tax on Tips: Eligible tipped workers can now deduct up to $25,000 in cash tip income (expires after 2028, phased out at higher incomes).
- Overtime Deduction: A deduction of up to $12,500 (or $25,000 for joint filers) on qualified overtime pay.
- Auto-Loan Interest: Up to $10,000/year deduction for interest on loans for U.S.-assembled vehicles—expires after 2028.
- SALT Deduction Cap Raised: From 2025–2029, SALT deduction limit increased to $40,000 (or $20,000 if married filing separately).
- Senior Deduction: Additional standard deduction of up to $6,000 for taxpayers age 65+.
- Child Tax Credit Boost: Increased from $2,000 to $2,200 per qualifying child, now indexed for inflation.
- Business Enhancements:
- Permanent 100% bonus depreciation and Section 179 expensing.
- Permanent 20% QBI deduction for pass-through entities reinforced.
- Expanded estate/gift tax exemptions—rising to $15M in 2026.
- Permanent 100% bonus depreciation and Section 179 expensing.
- Reporting Thresholds Raised:
- Form 1099-K: Now required at $20,000+ and 200+ transactions.
- Form 1099-NEC/MISC: Threshold raised from $600 to $2,000 in 2026.
- Form 1099-K: Now required at $20,000+ and 200+ transactions.
These measures create immediate planning opportunities—especially for clients nearing MAGI thresholds or those with overlapping benefits.
3. Strategic Tax Planning Moves This Fall
a) Timing & coordination:
- Encourage clients to file extensions while proactively planning around these new deductions.
- Identify clients who could benefit from the new overtime, tips, or auto-loan interest deductions—especially high-wage earners or self-employed service workers.
b) Structural reviews:
- Use the increased SALT cap in income strategy discussions.
- For business clients, review depreciation and Section 179 opportunities.
- Re-evaluate estate planning in light of higher exemption thresholds.
c) Client segmentation & engagement:
- Prioritize outreach to seniors age 65+, families with children, service-industry earners, and vehicle buyers.
- Equip teams with structured checklists and possibly fixed-fee planning packages to accelerate adoption.
4. Supercharge Fall Planning with Hive Tax AI Tools
Hive Tax AI enables CPAs to unlock these opportunities more confidently and efficiently:
- AI-Driven Tax Research: Instantly surface relevant language and guidance on OBBB provisions, ensuring clarity on phraseology like “qualified overtime” or SALT limits.
- Scenario Modeling & Planning: Run “what-if” comparisons across deductions and filing statuses, helping clients visualize the tax impact of options like overtime, tip deductions, SALT, and auto interest.
- Automated Alerts: Stay up-to-date with regulatory timelines (IRS list of tip-eligible occupations due by Oct. 2, 2025). Hive Tax can flag relevant updates, reducing manual monitoring.
- Workflow Integration: Embed into planning checklists, questionnaires, and client follow-ups—accelerating turnaround and standardizing quality control.
By combining Hive Tax’s AI tools with your tax strategy, you’ll not only meet this fall’s deadlines—you’ll deliver smarter, faster, more proactive service, all while scaling your planning offerings.
Fall 2025 CPA Checklist
| Action | Description |
| Review client eligibility | Identify clients poised to benefit from new deductions. |
| Engage proactively | Schedule fall planning conversations before tax season rush. |
| Deploy Hive AI tools | Use Hive Tax for research, modeling, and staying alert on updates. |
| Streamline with templates | Create checklists; offer bundled advisory services now. |
Summary
Don’t let the new laws sit on the shelf—make fall 2025 your season of elevated planning and client value.
Tap into Hive Tax AI tax tool today to unlock deeper insights, faster modeling, and smarter client engagement before the rush begins.