One Big Beautiful Bill Act (OBBBA) of 2025

Updates

Implications for Accounting CS

v2026.1.2 – Released on May 14, 2026:
Updated Forms W‑2 and W‑3 (all copies except black‑and‑white Copy A and W‑3) to include
Treasury Tipped Occupation Code (TTOC)
values in
Box 14b
.
Updated the
Employee Data
tab (in the
Edit Payroll Tax Forms
screen) to support TTOC values reported in
Box 14b
of Form W‑2.
Added TTOC
Box 14b
variables to the Layout Designer for W‑2 and W‑2c layouts.
v2026.1.1 – Released on April 23, 2026:
New
W-2 Box 14b
data entry fields for Treasury tipped occupation codes in the
Personal
tab of the
Employees
screen.
note
The new
W-2 Box 14b
Treasury tipped occupation codes will apply to tax year 2026 reporting and future years, and won't affect tax year 2025 W-2s.
v2026.1.0 - Released on March 26, 2026:
Pay items with
W-2 Box 12 code TT
and a
Salary – Hours sensitive
calculation type will now auto-calculate the OBBBA OT amount during check entry.
v.2025.4.4 - Released on February 19, 2026:
OBBBA Overtime Calculation settings for pay items.
Methods for auto-calculating the
OBBBA OT
field during payroll check entry.
Updated the
OBBBA OT
field to always be editable, including after checks are printed, or liabilities are generated.
Removed requirements for specific calculation type and overtime multiplier values for pay items set to W-2 box code TT.
v.2025.4.1 - Released on January 8, 2026:
New
OBBBA OT
data fields available in the
Enter Batch Handwritten Payroll Checks
screen.
v.2025.4.0 - Released on December 22, 2025:
New
OBBBA OT
data entry fields available in the
Enter Transactions
and
Enter Batch Payroll Checks
screens.
New
W-2 Box 12 Codes TA
,
TP
,
TS
, and
TT
available in the
Payroll Items
screen.
note
While you can add these codes to new and existing payroll items, they’ll apply to tax year 2026 reporting and future years, and won't affect tax year 2025 W-2s.
New Payroll > Check > OBBBA OT variables were added to the Report Designer and Layout Designer.
New OBBBA reports, specifically designed for tax year 2026 payroll processing, were published to the Accounting CS Library, where they can be downloaded and imported into Accounting CS.
OBBBA Qualified Overtime
OBBBA Qualified Tips
New federal withholding tax tables incorporating the new OBBBA provisions for tax year 2026 were made available.

Future updates

New 2026 Form W-2, which splits
Box 14
into
Box 14a
and
14b
, once finalized by the IRS.
New
W-2 Box 14b
data entry fields for Treasury tipped occupation codes in the
Personal
tab of the
Employees
screen.
note
The new
W-2 Box 14b
Treasury tipped occupation codes will apply to tax year 2026 reporting and future years, and won't affect tax year 2025 W-2s.
State conformity changes related to the OBBBA provisions as they are announced and enacted by state taxing authorities.

Resources