The One Big Beautiful Bill Act (OBBBA) made the following changes to qualified small business stock (QSBS):
The holding period is now graduated for stock acquired after July 4, 2025....more
With the right planning (and by avoiding some potential landmines along the way), holders of Qualified Small Business Stock (QSBS) may be able to avoid paying taxes on up to 100% of gains realized from the sale of stock in a...more