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Tax Credits Investors Small Business

Cozen O'Connor

Expansion of QSBS Benefits Under the One Big Beautiful Bill

Cozen O'Connor on

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law, which had narrowly passed through the United States Congress. The OBBBA makes permanent certain tax provisions that were due to expire...more

Gould + Ratner LLP

OBBB Act Brings Significant Changes to Section 1202 QSBS Gain Exclusion

Gould + Ratner LLP on

On July 4, President Donald Trump signed the One Big Beautiful Bill Act (“OBBB”) into law. Among many changes, the OBBB included an expansion of the qualified small business stock (“QSBS”) gain exclusion under Section 1202 of...more

Goodwin

One Big Beautiful Bill Act - Tax Highlights related to Research and Experimental Expenditures, Qualified Small Business Stock and...

Goodwin on

On July 4, 2025, the One Big Beautiful Bill Act (OBBB) was signed into law. The OBBB extends various expiring tax provisions from the Tax Cuts and Jobs Act (TCJA) and introduces a variety of other substantial tax law changes....more

Orrick, Herrington & Sutcliffe LLP

Senate Bill Unexpectedly Proposes Significant Expansion of QSBS Benefits

On June 16, 2025, the Senate Finance Committee introduced a bill that would significantly expand the benefits available for qualified small business stock (QSBS). The expanded QSBS benefits apply to stock acquired after the...more

Farrell Fritz, P.C.

Qualified Small Business Stock – Overview and Useful Strategies

Farrell Fritz, P.C. on

Founders, entrepreneurs, venture capitalists and other investors (all of which are collectively referred to herein as “investors”) should be familiar with Internal Revenue Code Section 1202, a valuable provision that...more

Holland & Hart LLP

Colorado's Advanced Industry Investment Tax Credit: Reducing the Risk of Investing in Colorado Startups

Holland & Hart LLP on

OVERVIEW: Colorado investors can reduce the risk of investing in Colorado startups in certain “advanced industries” by utilizing the Advanced Industry Investment Tax Credit (“AITC”) program. The AITC is an effort by the...more

White and Williams LLP

Delaware Seeks to Incentivize Start-Up Technology Companies to Headquarter in the First State

White and Williams LLP on

The State of Delaware has long been an attractive home for businesses. A stable political system, accomplished judiciary and tested business laws combine for a business-friendly environment. Intending to build on this...more

Sheppard Mullin Richter & Hampton LLP

Real Estate Aspects of Tax Reform

On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most extensive overhaul of the United States tax regime in over thirty years. The new tax laws will have a significant impact upon...more

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