Key Takeaways -
- The One Big Beautiful Bill Act represents the most significant expansion of QSBS tax benefits since 2010.
- Among other significant changes, the One Big Beautiful Bill Act introduces a tiered QSBS...more
President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) on December 18, 2015. Among other provisions, the PATH Act provides that the 100 percent exclusion from gross income of...more
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the Act). Among other provisions, the Act provides that the 100% exclusion from gross income of certain capital gains from sales...more