On July 4, 2025, the President signed into law the “One Big Beautiful Bill Act” (the “Act”).
Among other things, the Act makes permanent many provisions of the 2017 Tax Cuts and Jobs Act (the “TCJA”) that otherwise would...more
7/15/2025
/ Business Taxes ,
Corporate Taxes ,
Excise Tax ,
International Tax Issues ,
New Legislation ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Exemptions ,
Tax Legislation ,
Tax Rates ,
Tax Reform
This article provides general information regarding U.S. federal income tax incentives available to non-corporate holders of “qualified small business stock” (“QSB stock”) as defined under Section 1202 of the Internal Revenue...more