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The One Big Beautiful Bill Act (OBBBA) quietly became one of the most consequential tax policy shifts in recent years. While the headlines focused on political drama, the real story is unfolding inside CPA firms:
OBBBA reopens doors to deductions and planning strategies that were previously closed or constrained. The bill restored expensing power, updated deduction thresholds, introduced short-lived tax breaks, and restructured international tax treatment, all of which require timely planning.
For tax advisors, this is not just another compliance cycle. It’s an opportunity to lead.
Let’s break down the most advisory-relevant elements of the One Big Beautiful Bill, including what changed, what it means, and when it applies:
What it was: Since 2022, R&D costs had to be amortized over 5 years (15 for foreign).
Now: Businesses can again fully expense domestic R&D in the year incurred.
Applicable from: Tax year 2025 onward.
Why it matters: Immediate deductions improve cash flow and boost innovation ROI.
What it was: Scheduled phase-out had reduced bonus depreciation to 60% for 2024.
Now: 100% expensing restored for qualified property.
Applicable from: Retroactively to property placed in service after December 31, 2023.
Why it matters: Encourages asset investment and equipment upgrades.
What it was: $10,000 cap under TCJA.
Now: New cap increased to $30,000 (MFJ) and indexed by filing status.
Applicable from: Tax year 2025 through 2029.
Why it matters: High-income clients in high-tax states regain lost deductions.
What it was: No special deduction outside of standard age-based increase.
Now: A new $6,000 above-the-line deduction for taxpayers aged 65+.
Applicable from: Tax years 2026, 2027, and 2028 only.
Why it matters: Income reduction and planning opportunity for aging clients.
What it was: All tip and overtime income fully taxable.
Now: Deduction of up to $25,000 for qualifying W-2 tip/overtime income.
Applicable from: Tax years 2026–2028.
Why it matters: Benefits service workers and hourly employees with volatile income.
What it was: No such government-seeded tax-advantaged child savings account existed.
Now: Tax-preferred savings accounts with federal seed contributions for children born 2025–2028.
Applicable from: Children born in 2025 through 2028.
Why it matters: Strategic planning for families and intergenerational tax sheltering.
What it was: Confusing, often overlapping global income rules with low effective rates.
Now: Modifications to treatment, inclusions, and deferred tax assets under ASC 740.
Applicable from: Tax year 2025.
Why it matters: Cross-border business clients need revised modeling and disclosures.
What it was: Expanded credits under the Inflation Reduction Act.
Now: Gradual expiration or reduction of EV, solar, and renewable energy incentives.
Applicable from: Phase-out begins 2026.
Why it matters: Accelerates timing urgency for green investments.
These changes affect clients differently based on their life stage, business type, or income bracket. A proactive advisor doesn’t just know what changed. They know who it applies to, and how to act fast.
E.g. a construction company planning to purchase new machinery in Q3 2025 could leverage 100% bonus depreciation to wipe out a significant portion of their tax liability.
Similarly, a SaaS startup investing in software development may now expense their domestic R&D spend immediately. Your offshore accounting team can help track and surface these opportunities in real-time, making it easier to trigger strategic advisory calls.
Think of a dual-income couple in California or New Jersey now eligible for up to $30K in SALT deductions - a change that could make a noticeable dent in their tax bill. With help from your offshore staff, you can review historical deductions and run new projections to guide updated withholding and estimate planning.
A client turning 65 in 2026 could be eligible for a new $6,000 deduction. Offshore support can automate birthday flagging, and help prepare a comparison between their projected AGI with and without the senior deduction, giving your firm a strong touchpoint in the years leading up to their eligibility.
A client expecting a child in 2025 may now qualify for the newly created Trump Account. Offshore staff can help identify qualifying households, assist in preparing tax-advantaged savings models, and even coordinate with wealth planners to present the long-term benefits of early contributions.
Consider a client planning to install solar panels or invest in an electric vehicle in 2026. With energy credits being rolled back, the timing of those investments becomes critical. Offshore professionals can proactively update advisory materials and notify the onshore team when those tax-saving windows start closing.
Your role? Help them prioritize, model, and act before the window closes. And having an offshore support structure makes this faster, easier, and more scalable.
Policy changes like OBBBA are not just technical shifts. They’re opportunity multipliers for firms that are structured to react quickly, advise proactively, and execute with scale.
Firms working with offshore support from MYCPE ONE already have the leverage to:
If you're looking to build an agile, responsive tax practice that doesn't just react to law changes but leads through them, let's talk.
Schedule a no-obligation call with MYCPE ONE today and learn how offshore staffing can power your next phase of tax advisory growth.
Saul is a leading expert in partnerships, content strategy, and M&A advisory for the accounting and professional services industry. He specializes in creating impactful learning content, fostering strategic partnerships, and driving firm growth through insightful tax strategies and dealmaking. Saul helps professionals scale their practices, navigate industry shifts, and maximize opportunities in accounting and CPE-focused initiatives.
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