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Proposed Legislation › Senate Finance Committee › Tax Exemptions

Wilson Sonsini Goodrich & Rosati

Senate Finance Committee Proposes Significant Expansion of the Qualified Small Business Stock (QSBS) Tax Exemption

Wilson Sonsini Goodrich & Rosati on

On June 16, 2025, the Senate Finance Committee released draft text of the tax provisions in the Senate’s version of H.R. 1 (commonly referred to as the “One Big Beautiful Bill” (the SFC Bill)). Notably, the SFC Bill would...more

Ropes & Gray LLP

House Passes Tax Package with Several Carved-Back Provisions Relevant to Tax-Exempt Organizations

Ropes & Gray LLP on

On May 22, 2025 the House of Representatives passed its version of the “One Big Beautiful Bill Act” (the “BBB”). As described in our prior Alert, the proposed package includes several key provisions of particular importance...more

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