Had a call this morning with a general contractor. Twelve W-2 field guys, eighteen 1099 subs, $3.2M in revenue, four trucks and a skid steer to his name. He walked in thinking 2026 was going to look like every other tax year. By the end of the call we'd found five OBBBA changes hitting his business right now, and he hadn't heard about a single one of them. Here's what's shifting for construction clients this year. The 1099 threshold jumped from $600 to $2,000. He issued eighteen 1099s last year. This year he might issue six, which means lower compliance work but higher audit risk if the documentation isn't tight. The Qualified Overtime deduction runs 2025 through 2028. Crews pulling 50 to 60 hour weeks now get a federal deduction on the overtime portion, reported under the new W-2 Box 12 code TT. For his foremen alone, that's $3,000 to $6,000 each. Section 179 and bonus depreciation are still strong. The skid steer is fully deductible. The trucks are still in play. Most contractors don't realize bonus depreciation came back to favorable territory under the OBBBA framework. QBI deduction thresholds shifted too. Construction qualifies as a trade or business, not an SSTB, and a contractor with an unoptimized entity structure is leaving real money on the table. The Employer-Provided Childcare Credit jumped from $150,000 to $500,000. It's badly underused. Contractors with younger crews running stipend or on-site childcare programs are sitting on a credit they've never claimed. Construction is one of the most underserved high-revenue niches in accounting right now. High average revenue per client, recurring monthly bookkeeping through job costing, and a mix of 1099s, payroll, and multi-state sales tax that keeps the engagement sticky. These clients aren't looking for a generalist. They want someone who understands the trade. This week, pull every construction and trades client off your roster: GCs, plumbers, electricians, HVAC, roofers, landscapers, concrete. Send one email telling them five things changed in 2026 that affect their tax bill and offer to run the numbers. Price a mid-year planning session between $497 and $1,500 depending on size, and plan to do the same outreach again in October before year-end.

Celebrating my birthday today! Rescheduling our call to Tuesday July 14th @ 7:00 PM EST. Enjoy your Sunday!