The 2025 compliance calendar looks familiar: September 15 and October 15 deadlines, long hours, and a surge in extended returns. But this year, the underlying planning environment has changed. The passage of the “One Big Beautiful Bill Act of 2025” created a new set of tax laws that will shape advisory conversations for the rest of the year—and beyond.
For CPA firms, fall is no longer just a deadline-driven compliance period. It is a critical window for tax planning, client education, and proactive advisory work. The firms that adjust their workflows and staffing strategies to reflect this shift will not only meet deadlines—they will generate lasting value.
What the Law Changed
Signed into law on July 4, 2025, the Big Beautiful Bill introduced several major provisions that affect both individual and business taxpayers:
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Permanent extension of lower individual and corporate tax rates
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Increased standard deduction and revised SALT cap ($40,000 through 2029)
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Permanent 100 percent bonus depreciation and increased Section 179 expensing
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New deductions, including auto loan interest (capped at $10,000) and “overtime exemption”
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Modifications to the QBI deduction thresholds
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Restoration of some expired credits and creation of new energy and infrastructure incentives
These provisions are effective for 2025, making fall 2024 the ideal time to plan and act.
Why Fall Planning Matters More Than Ever
The law’s timing creates a narrow but strategic window for client guidance. With extended returns being finalized and year-end still ahead, firms can have planning conversations while clients are most financially engaged.
This is the ideal moment to revisit estimated tax payments, reevaluate entity structures, and address time-sensitive moves like retirement contributions or capital asset sales. Compared to the spring, the fall season allows more bandwidth for these deeper discussions, and clients are often more receptive to advice framed around upcoming changes.
Adjusting Staffing to Support Planning Work
Meeting both compliance deadlines and planning needs requires deliberate staffing decisions.
Many firms are turning to experienced contract professionals to manage return preparation, which frees up internal resources for tax planning work. Others are assigning designated team members to planning conversations and client outreach during this period.
Segmenting clients by complexity and planning potential—such as high-income individuals, business owners, or those with upcoming liquidity events—helps prioritize where advisory time can have the most impact. Pairing that segmentation with checklists or planning templates tied to the new law can make delivery more consistent and efficient.
Building a Repeatable Planning Process
To make planning scalable, firms should consider standardizing their approach. This might include:
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Developing a fall planning checklist or questionnaire based on the new law
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Setting up 30-minute planning calls with top clients alongside return delivery
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Creating simple one-pagers to help clients understand how the Big Beautiful Bill affects them
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Offering fixed-fee or bundled planning services to increase adoption and reduce billing friction
By embedding planning into fall workflows, firms create a predictable advisory rhythm and deepen their client value proposition.
A New Fall Season for a New Tax Landscape
The Big Beautiful Bill has added complexity, but it has also created urgency and client demand. CPA firms that take the lead this fall will be rewarded not just with satisfied clients, but with stronger relationships and better margins.
Fall busy season remains deadline-driven; however, with a focus on tax planning, staffing alignment, and client education, it can also become a launchpad for long-term growth.