On 3 July 2025, the House passed the Senate’s version of H.R. 1, the budget reconciliation bill known as the “One Big Beautiful Bill Act” (the Act). President Trump signed the Act into law on 4 July ...

The One Big Beautiful Bill Act (“OBBBA”) was recently signed into law on July 4, 2025. One of the changes to the tax code in ...

The expansion of the Qualified Small Business Stock program in the One Big Beautiful Bill Act makes a powerful tax-saving ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, particularly when planning for growth, outside investment or eventual exit.

The One Big Beautiful Bill Act (“OBBBA”), signed into law on July 4, 2025, introduced a number of significant amendments to the Internal Revenue ...

Qualified Small Business Stock – The IRS Gives And Congress Takes Away The ability to exclude capital gain on the sale of qualified small business stock (QSBS) is one of the most powerful and ...

While QSBS offers substantial tax advantages, investing in small businesses is inherently risky. Investors should consider the business prospects and their own risk tolerance before purchasing QSBS.

For qualified small business stock acquired after September 27, 2010, 100% of the gain recognized upon the sale of stock can be excluded from a C corporation shareholder’s taxable income.

Called Qualified Small Business Stock, or QSBS, the tax break allows early startup shareholders who meet specific requirements to avoid paying long-term capital-gains taxes when they sell their ...

Buried in Biden’s 2021 tax plan are new amendments to the U.S. Qualified Small Business Stock (QSBS) program, which, if passed, will impact early-stage startup employees, founders and investors.

Without QSBS, you'd be giving giving roughly one-third of your payout away in taxes (20% in federal, 3.8% for the Obamacare levy, plus up to 13.4% in state depending on where your business is ...