President Donald Trump on July 4, 2025, signed into law H.R. 1, commonly referred to as the One Big Beautiful Bill Act (OBBB). (For a detailed analysis of the bill, see Holland & Knight's previous alert, "Trump Signs the One...more
The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more
5/23/2025
/ Acquisitions ,
C-Corporation ,
Corporate Taxes ,
Internal Revenue Code (IRC) ,
Investment Funds ,
IRS ,
Pass-Through Entities ,
Private Equity Funds ,
Qualified Small Business Stock ,
Small Business ,
Sponsors ,
Target Company ,
Tax Benefits ,
Tax Credits ,
Tax Planning