The licensing line falls roughly where the work turns into applying tax law to a client's facts. Assembling documents, keeping a calendar, and producing a spend ledger with support is bookkeeping and project administration, and no license attaches to that in most states. Telling an operator whether a specific delay extends a safe harbor period, or signing off that a testing date was met, is practice before the IRS and belongs to a CPA, enrolled agent, or attorney. State rules on who can call themselves an accountant differ, so check your own state's board language before you name the service.
On the reporting itself, the permanence law expanded what qualified opportunity funds have to report, and the operational detail arrives through forms and Treasury guidance rather than the statute text. Build the service so the specifics are inputs you confirm each cycle, not assumptions baked into a template you sell.
The demand driver isn't the reporting burden in the abstract. It's that a missed testing date carries a penalty tied to the underpayment rate on the shortfall, and the improvement window has a hard consequence if it closes unmet. An operator who understands both numbers will pay more than @thatch's $2k to $4k, and one who doesn't won't pay anything. Your sales problem is education, which is expensive per client at this deal size.
The piece you haven't raised is where your liability sits. You'd be holding the calendar on an outcome worth six figures to the client, with a fee in the low thousands. Get the engagement letter drafted by counsel and get errors and omissions coverage priced before you take the first client, because a professional liability quote for this work may tell you more about whether the business works than your pricing model does.
