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Tax Planning › Pass-Through Entities › Tax Incentives

Greenbaum, Rowe, Smith & Davis LLP

One Big Beautiful Bill Act: An Overview of Impacts on the Tax Code for Business Owners

Greenbaum, Rowe, Smith & Davis LLP on

The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025. The legislation permanently extends some of the changes to the tax code first introduced in 2018 while adding additional provisions designed to...more

Nelson Mullins Riley & Scarborough LLP

QSBS Gets a Makeover: Key Changes Under the OBBBA

Nelson Mullins Riley & Scarborough LLP on

The One Big Beautiful Bill Act (OBBBA) made the following changes to qualified small business stock (QSBS): The holding period is now graduated for stock acquired after July 4, 2025....more

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