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
In January 2013, Congress enacted legislation that could provide certain investors who acquire qualified small business stock (“QSBS”) before the end of 2013 with a significant tax benefit. In effect, the gains realized from...more
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”).
Among its provisions, the Act extends a tax benefit whereby capital gains from the sale or exchange of certain...more