Whether you’re deep in Black Friday prep, automating your follow-ups, or just trying to survive Q4, this is your no-fluff weekly download.

We’ve got:

• 📘 Big 2025 tax shifts you can actually act on

• 🤖 What “Agentic AI” really means for small biz workflows

• 🧾 Accounting software moves (yep, there’s a Xero price hike)

• 🛍️ And why this holiday season might sting if you don’t pivot fast

Let’s break it down.

🏛 2025 Tax Strategy in 3 Big Moves

The “One Big Beautiful Bill” (OBBB) just reshaped your tax playbook for next year. If you’ve been waiting on tax certainty—this is it.

✅ 100% Bonus Depreciation Is Back
You can now fully deduct purchases of computers, software, and equipment in the year you buy them (starting Jan 19, 2025). No more slow depreciation.

➡️ Landmark CPAs Source

✅ R&D Expensing Restored
Say goodbye to 5-year amortization. You can now fully deduct domestic R&D expenses—including software development.

➡️ Buchanan Ingersoll Source

✅ QBI Deduction Made Permanent
The 20% Qualified Business Income deduction for pass-throughs (LLCs, S-Corps)? No longer expiring in 2025. It’s locked in.

2025 Tax Act: Key Changes for Businesses (GTlaw)

✅ QSBS Win for Founders
Holding small business stock? New tiered capital gains exclusions now kick in at 3, 4, and 5 years. Perfect for early-stage SaaS & AI founders.

➡️ 2025 Tax Act: Key Changes for Businesses (GTlaw)

TL;DR: 2025 is the year to get serious about capital investments, entity structure, and building for acquisition.

🤖 Agentic AI: Beyond Chatbots, Into CEO Mode

The AI world is shifting from “smart replies” to full-blown digital agents—tools that manage multi-step processes without you lifting a finger.

🔍 What is Agentic AI?
Instead of giving you a to-do list, it does the doing. Think: invoicing follow-ups, cash flow alerts, sales emails—all auto-triggered and context-aware.

🔥 Trending Tools to Watch:

• Tesorio – predicts late invoices & cash gaps

• Pecan AI – no-code churn prediction

• Durable.co – builds entire websites from prompts

➡️ Silicon Republic AI Report

📊 The Accounting Arms Race: QBO vs. Xero

Both platforms are launching AI agents, and the updates are big:

QuickBooks Online

• Finance Agent → Forecasts, tracks, and flags

• Customer Agent → Writes follow-up emails

• Mobile “New Sale” → Takes payment, no invoice needed

➡️ Intuit October Update

Xero

• Meet JAX (Just Ask Xero) → Real-time data, reconciliations, and suggestions

• Progress & Multi-Invoice Payments → Yes, finally.

• 💸 Price Hike Alert → Standard and Premium plans went up Nov 1.

➡️ Fastlane Group Source

🧠 The Holiday Reality Check

📉 “Toughest holiday season in years.”
That’s what retail analysts are calling it—and SMBs are feeling it already.

Xero’s latest SMB report says:

• 52% can’t afford discounts

• 30% cite burnout as their top concern

• 37% are worried about Black Friday traffic

➡️ Retail Dive Article

🛠 What You Can Do:

• Revisit your P&L + cash flow forecast now

• Automate invoice reminders + order processing with your accounting software

• Focus offers on high-margin repeat buyers—not discount-hunters

• Set a “minimum viable holiday workload” to avoid burnout

🧾 This Week’s Copper Sage CPA To-Do List

1. ✅ Run your P&L for October

2. 📤 Ask ChatGPT: “Which clients haven’t paid in 30 days?”

3. 💸 Review equipment/software purchases for 100% bonus depreciation

4. 📊 Test an AI agent tool (start with Durable or Tesorio)

5. 🔁 Forward this briefing to your co-founder or biz bestie