Anna Derewenda

Anna Derewenda

Williams Mullen

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One Big Beautiful Bill Act Expands Section 1202: Enhanced Capital Gain Exclusion for Qualified Small Business Stock

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the OBBBA) into law, enacting extensions of the Tax Cuts and Jobs Act of 2017, as well as a broad set of tax reforms. ...more

7/14/2025  /  Capital Gains , Entrepreneurs , Internal Revenue Code (IRC) , Investment , Small Business , Startups , Tax Cuts and Jobs Act , Tax Planning , Tax Reform , Trump Administration
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