The recently signed One Big Beautiful Bill Act (OBBBA) implements significant changes under Section 1202 of the Internal Revenue Code of 1986 (Code), applicable to qualified small business stock (QSBS) issued on or after July...more
7/17/2025
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Income Taxes ,
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IRS ,
New Legislation ,
One Big Beautiful Bill Act ,
Qualified Small Business Stock ,
Small Business ,
Tax Benefits ,
Tax Exemptions ,
Tax Incentives ,
Tax Planning ,
Tax Reform
As widely reported, on July 27, 2022 Democratic Majority Leader Senator Chuck Schumer and Senator Joe Manchin (D-W.Va) agreed to a reconciliation bill package titled the Inflation Reduction Act of 2022. The bill contains...more
8/2/2022
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Carried Interest ,
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IRS ,
Legislative Agendas ,
Long-Term Investment Funds ,
Proposed Legislation ,
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S-Corporation ,
U.S. Treasury