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 the early 1990s, Congress enacted the qualified small business stock (“QSBS”) rules to incentivize equity investments in certain corporations. The QSBS rules reduce the effective federal income tax rate on the gain...more
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