Key Takeaways:
- On July 4, 2025, “The One Big Beautiful Bill Act” (the “Act”) was signed into law, introducing significant expansions of the tax benefits of “qualified small business stock” (“QSBS”) issued on or after July...more
7/28/2025
/ Capital Gains Tax ,
Federal Budget ,
Investment ,
New Legislation ,
Qualified Small Business Stock ,
Small Business ,
Tax Benefits ,
Tax Deductions ,
Tax Planning ,
Tax Reform ,
Taxation ,
Trump Administration
On February 13, 2023, the Treasury Department and the IRS provided initial guidance regarding the § 48C credit renewed by the IRA. Under § 48C, the IRS may allocate credits for qualified investments in an eligible qualifying...more