2025 OBBBA Guide Audit Summary [September 2025]

fpPathfinder constantly strives to provide informative checklists and flowcharts that help advisors be more diligent in their planning process. To maintain the highest standards of accuracy and clarity, we recently completed a comprehensive review of our entire guide libraryupdating every guide to reflect the changes introduced by the OBBBA.

Led by Guide Creator Chris Granger, CFP®, ChFC®, CLU®, our audit team meticulously reviewed each guide to ensure they meet the needs of today’s advisors. Below is the full list of updated guides, as well as a brief description of each change.

Check out the list below to see if your favorite guide has been updated.

List Of Updated Guides

What Issues Should I Consider If I Lose My Job?
1. We added a new question addressing the stricter changes coming to the premium tax credit, which will now have a more sensitive and aggressive phaseout.
What Issues Should I Consider Before The End Of The Year?
1. We updated the standard deduction amounts, which were increased as part of the OBBBA.
What Issues Should I Consider Regarding My Incentive Stock Options?
1. We added a new sentence addressing the slightly more punitive AMT thresholds that start in 2026.
What Issues Should I Consider When Buying A Home?
1. We added a new sentence that flags the return of the deductibility of PMI.
2. We added a new question that flags the newly increased $40,000 SALT deduction cap, and its potential phaseout down to $10,000.
What Issues Should I Consider With The Income From My Taxable Non-Qualified Account(s)?
1. We added references to “SALT”, “SALT cap phaseout”, and “AGI floors for certain itemized deductions” in parenthetical content to flag as additional considerations.
What Issues Should I Consider When Starting A New Job?
1. We added references to “overtime” and “tips” in parenthetical content to flag as additional considerations.
2. We added a new sentence to factor in the potential eligibility of tips and/or overtime tax deductions.
3. We rephrased a question regarding potential increases to taxable income for improved readability and relevance.
What Issues Should I Consider Before I Retire?
1. We changed the language in one question to help readers consider whether the increase and permanence of the estate and gift lifetime exemption might prompt changes to their estate plan.
2. We added a question addressing the new senior deduction (ages 65+).
3. We added a new bullet point to flag the stricter changes coming to the premium tax credit, which will now have a more sensitive and aggressive phaseout.
Pay Stub Review
1. We added two new flowchart boxes that address income received from tips and/or overtime, and the proper documentation and reporting that is required if taking the new tips/overtime tax deductions.
If I Retire Early, Should I Buy Health Insurance Through The Health Insurance Marketplace?
1. We added a new question addressing the stricter changes coming to the premium tax credit, which will now have a more sensitive and aggressive phaseout.
Common Home Equity Options
1. We added a new footnote flagging the deductibility of PMI
Important Numbers
1. We updated the standard deduction amounts, which were increased as part of the OBBBA.
What Issues Should I Consider For My Child With Special Needs?
1. We added a new question about adoption, which flags the new $5,000 refundable portion of the adoption tax credit.
What Issues Should I Consider As A Business Owner Or 1099 Worker?
1. We added a sentence that flags potential SALT deduction cap workarounds that may be available (depending on the business entity and state).
What Issues Should I Consider When Reviewing Cash Flow?
1. We added a new question to factor in the potential eligibility of tips and/or overtime tax deductions.
What Issues Should I Consider To Fund My Child’s College Education?
1. We added a bullet point flagging the upcoming increase to the 529 distribution limit for eligible K–12 expenses
2. We changed the question on Coverdell Education Savings Accounts in light of new expansions to, and improved flexibility of, 529 plans.
What Issues Should I Consider When Paying Off My Student Loans?
1. We tweaked some minor language to make it more accurate in light of OBBBA changes.
2. We changed the language in a question regarding employer-provided qualified educational assistance programs to reflect the new permanence of (and inflation linked increases to) the $5,250 limit.
3. We changed the language in a question regarding the discharge of student loans to reflect the potential of the discharge being taxable.
What Issues Should I Consider If I Get A Promotion Or Raise At Work?
1. We changed the word “salary” to “compensation” in a question in order to be more comprehensive to the types of income clients may have.
2. We added a bullet point to factor in the potential eligibility of tips and/or overtime tax deductions.
What Issues Should I Consider When Moving Out Of State?
1. We added a new question that flags the newly increased $40,000 SALT deduction cap.
What Issues Should I Consider When Having (Or Adopting) A Child?
1. We changed the language in a question to flag the Child and Dependent Care FSA, its contribution limit, and how contributions to it can potential impact one’s ability to claim the child and dependent care tax credit.
2. We added a new question that references the new Trump accounts, and reminds the reader to claim the $1,000 government credit to the account (since it doesn’t happen automatically).
3. We updated the Child Tax Credit amount, which was increased as part of the OBBBA.
4. We added a new sentence that flags the new $5,000 refundable portion of the adoption tax credit.
What Issues Do I Need To Consider As My Child Becomes Independent?
1. We updated the standard deduction amount, which was increased as part of the OBBBA.
Is The Distribution From My 529 Plan Subject To Federal Income Tax?
1. We changed the language in two flowchart boxes to reflect the newly expanded flexibility of qualified expenses for 529 plans.