Key takeaways:

• • • Stability is the story 鈥� The OBBB’s main value has been predictability for business planning, not sweeping new rules 鈥� a sharp contrast to the disruption of prior major tax legislation like the TCJA.

    • Section 1202 is a live opportunity 鈥� The expanded QSBS exclusion has reopened planning conversations around corporate structuring that had cooled in recent years.

    • Plan for both today and tomorrow 鈥� Practitioners should help clients capitalize on current certainty while preserving flexibility, and they should help clients build tax positions that can hold up to increasingly AI-powered IRS scrutiny.

When major tax legislation lands, the instinct is to brace for upheaval. But one year after the passage of the (OBBB) Act, the consensus among practitioners is notably different: The OBBB didn鈥檛 rewrite the rules so much as confirm them, and that distinction has mattered more than it might sound.

Certainty over seismic change

Unlike the (TCJA) 鈥� which was passed in 2017, mostly took effect the following year, and forced practitioners to relearn much of the code 鈥� the OBBB’s significance lies less in what it changed and more in what it settled. It gave businesses a stable set of rules to plan against, rather than a moving target to which to react.

“From a purely tax lens, it was… easier to unpack than in prior years because there are fewer seismic changes,鈥� says , Partner at Plante Moran, reflecting on the past year under the OBBB. 鈥淚t was providing a lot of clarity that just [meant], at least for the next several years, we had the rules.”

That clarity is not a small thing. Multi-year business decisions 鈥� around such big-ticket items as entity structuring, capital investment, and succession planning 鈥� depend on practitioners being able to tell clients that the rules will hold. Thus, OBBB’s real contribution was buying back that predictability.

Section 1202 comes back to life

If one provision captures the OBBB’s practical impact, it’s the revitalization of 鈥� the qualified small business stock (QSBS) gain exclusion. The expansion of this program has done more than simply adjust a technical detail; indeed, it has reopened a whole category of planning conversations that had gone quiet.

“The action around the qualified small business stock gain exclusion… has really reinvigorated the Section 1202 planning conversations,鈥� Eckert explains. 鈥淯ltimately, what we got was an expansion of the program. So, what that has done is reinvigorated those conversations around planning into corporate structures.”

For founders, investors, and the tax advisors who serve them, that means is back on the table 鈥� and often earlier in a company’s lifecycle than before, since the incentive to structure correctly from the outset is now more valuable.

A new kind of advisory opportunity

Of course, stability doesn’t mean passivity. If anything, the OBBB has expanded what tax professionals can offer clients. With a known set of rules, advisors can move beyond compliance and into genuine strategy by helping clients maximize their position under current law while still preparing for the fact that today’s certainty has a shelf life.

That balance 鈥� seize the moment, but don’t get comfortable 鈥� is a concept that isn鈥檛 lost on many tax specialists. “Maximize your opportunities today but also have a long-term view while having flexibility and preserving flexibility wherever you can, and knowing and anticipating that there could be future changes,” Eckert says, framing this moment as a broader opening for the profession, not just a technical one.

Legislative clarity, he argues, gives practitioners a reason to go deeper with clients than simply processing the next filing. “From a practitioner lens, I think [legislative changes] are a huge opportunity… giving us an opportunity to really bring value to our clients and to also get to know our clients better,鈥� he notes. 鈥淚t’s been, in a certain sense, a great opportunity to just build deeper relationships.”

In other words, the firms getting the most out of this environment aren’t the ones treating the OBBB as a compliance checklist; rather, they’re the ones using it as a reason to have a better conversation with clients about where they’re headed.

The IRS isn’t standing still either

The one area in which practitioners should definitely not get comfortable is enforcement. A smaller IRS workforce doesn’t mean lighter scrutiny 鈥� it likely means a different kind. As the agency leans more heavily on AI-driven tools, its ability to examine returns at scale is set to expand even as headcount contracts.

“I think across the board, we’re certainly aware of that and are counseling clients on the need to establish and build positions and think carefully about it,鈥� Eckert explains. 鈥淚n a world of AI-enabled tools, the scrutiny may actually increase, and the ability for the IRS to quickly and efficiently examine lots of data is something that could certainly exist.”

That means that tax advisors need to help their clients build positions that can withstand more sophisticated review, not less. Meticulous documentation and defensible reasoning matter more, not less, in an environment in which fewer human examiners can still cover more ground with better tools.

One year in, the OBBB’s legacy isn’t a story of dramatic reform, but rather it’s a story of tax firms and their clients finally getting room to plan. The tax advisors making the most of that room are the ones using it to build sharper strategies and deeper client relationships, all while keeping an eye on an IRS that’s quietly getting more capable of deeper examination.

You can find more of听our coverage of the One Big Beautiful Bill Act听here

Key insights:

• • • AI is now a talent and client expectation, not a differentiator 鈥� A large majority of tax & audit professionals regularly use AI, and many employees and clients now expect their firms to have strong AI capabilities.

    • Firms need to choose a deliberate AI strategy 鈥� There are three primary paths for AI adoption, and no matter which a firm chooses, the key message is that firms should actively define their AI direction rather than delay decisions.

    • Successful AI adoption requires governance and people-focused leadership 鈥� Beyond implementing technology, tax & audit firm leaders must establish AI governance, clearly communicate strategy, and align their AI with employee needs.

As AI adoption within the tax & audit profession accelerates 鈥� 81% of professionals say they are now using AI tools regularly 鈥� firm leaders are experiencing unprecedented pressure from talent, clients, and their firm鈥檚 own financial performance, according to the recent 成人VR视频听2026 Future of Professionals Report.

For example, retaining and recruiting top tax talent remains a critical concern in the profession, and AI has just ratcheted up the pressure even more. More than one-quarter of professionals say they would not accept a job at a firm lacking professional-grade AI, and almost 1-in-3 say they would consider leaving if their expectations for AI are not met within the next two years.

To help tax & audit firm leaders better navigate this fraught environment, 成人VR视频 has published a new action paper, Future of Professionals Report 2026: Actionable insights for tax & audit leaders, that provides practical guidance for navigating talent shortages, rising client expectations, and financial pressures, all within the context of the rapidly evolving technological environment.

You can download your copy of the听2026 Future of Professionals Report听here

Many tax & audit professionals surveyed say client expectations are rising, with AI-enabled quality becoming an important criterion for retaining outside tax & audit firms. At the same time, nearly half of respondents say they feel pressure to generate financial gains from AI, while one-third say their firms have yet to adapt commercial models accordingly. If left unaddressed, these pressures can compound, the paper points out, ultimately threatening a firm’s ability to attract and retain both clients and talent.

Finding your strategic path for AI adoption

Fortunately for those tax & audit professionals who feel overwhelmed by the strictures of advanced technology, the paper identifies three primary strategic paths for AI integration that could fit your firm, including:

• • • Using AI to elevate by leveraging AI to handle routine tasks, freeing professionals to focus on complex, high-value advisory work. Firms adopting this path aim to deepen client relationships and command premium fees that are based on expertise rather than volume.
    • Using AI to scale by focusing on productivity and using AI to increase capacity and consistency without increasing headcount. This path is particularly attractive for managing busy tax seasons and reducing recruitment strain.
    • Using AI to reimagine by rethinking the firm鈥檚 entire business model. Instead of periodic compliance, firms provide clients with continuous, proactive support and real-time insights, shifting from a service provider to a strategic partner.

A minority of respondents say their firms are deferring strategic decisions on AI, but the paper warns that any delay carries significant risks, especially as clients and talent expectations increase.

Universal priorities for firm leaders

Regardless of their chosen path, however, the paper outlines four priorities that every firm leader needs to address in order to succeed, including:

1. 1. 1. Govern the tools being used 鈥� More than one-third of professionals admit to using unauthorized AI tools, which greatly increases firms鈥� liability risks. Establishing clear governance, approving secure tools, and providing usage guidance are essential to mitigate these risks.
      2. Clarify the firm鈥檚 strategic direction 鈥� Firms must articulate their AI ambitions, internally and to clients, even if the path is not yet finalized. Understanding whether the goal is efficiency, expertise, or transformation can help guide decisions on tools, pricing, and hiring.
      3. Align AI with your professionals鈥� needs 鈥� Nearly half of professionals say they value work fulfillment as the primary benefit of AI, and a significant portion say they would consider leaving if their expectations go unmet. Engaging with teams to ensure AI deployment aligns with what they want is critical, whether they want more time, more complex work, or both.
      4. Define the role of early-career professionals 鈥� As AI automates more tasks, tax & audit firms must ensure that junior staff still receive the structured development needed to build professional judgment. Ensuring supervision before automation erodes these opportunities is vital for talent success.

As the paper clearly outlines, those tax & audit firm leaders that govern AI effectively, articulate a clear strategy, and invest in their people will be the ones best positioned to succeed in an increasingly AI-driven market.

You can download a full copy of the听Future of Professionals Report 2026: Actionable insights for tax & audit firm leaders听paper here