For decades, accountants have been taught one core billing truth: Time equals value. You bill time, track time, manage time, and measure profitability by time. As a staff auditor, I recall conversations about "stay within the billable hours," but I always found it conflicting. If the scope grew, why wouldn't we charge for the additional time required? Over the past five years, I have seen this topic come up at summits and conferences. I even did a few presentations as I learned how to charge differently. Now, more firms are realizing that time-based pricing is killing their growth, profitability, and positioning. Time-based pricing cheapens your expertise, anchors your value to effort instead of outcomes, and commoditizes your knowledge. It is time for accountants to stop selling hours and start selling impact.

2026 Changes to Form 2441 and Dependent Care Benefits
The credit for dependent-care expenses (such as daycare costs) has long been stuck at 20% for “average” taxpayers. It finally gets a permanent boost in 2026 (for returns filed in 2027). Also, the amount of money a taxpayer can put into a dependent care assistance program is increasing by $2,500 for 2026. This change presents a chance for taxpayers and tax pros to reevaluate which is better – claiming the credit or using a flex plan.


