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Small Business Qualified Small Business Stock Opportunity Zones

Lowenstein Sandler LLP

One Big Beautiful Bill and Opportunities To Avoid or Defer Tax on Gains

Lowenstein Sandler LLP on

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (H.R.1) (OBBBA). This alert focuses on OBBBA changes regarding qualified small business stock (QSBS) and qualified opportunity zone (QOZ)...more

Hinckley Allen

Key Tax Implications of the One Big Beautiful Bill Act

Hinckley Allen on

On July 4, 2025, the federal government enacted H.R. 1, “An Act to provide for reconciliation” which is popularly known as the One Big Beautiful Bill Act (“OBBBA”). OBBBA’s 870 pages included significant tax changes, making...more

Miller Nash LLP

Today in Tax: Qualified Small Business Stock, Opportunity Zones, Information Reporting for Digital Assets

Miller Nash LLP on

A brief commentary on the past week’s cases, rulings, notices, and related federal tax guidance. Medical Software Deemed a Qualifying Trade for Qualified Small Business Stock Gain Exclusion When certain criteria are met,...more

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