On June 16, 2025, the Senate Finance Committee released its draft legislative text (the Senate Proposal) following the prior passage of the One Big Beautiful Bill Act by the House of Representatives (the House Bill). ...more
6/23/2025
/ Budget Reconciliation ,
C-Corporation ,
Capital Gains ,
Investment ,
Pass-Through Entities ,
Proposed Legislation ,
Qualified Small Business Stock ,
S-Corporation ,
Senate Finance Committee ,
Small Business ,
Startups ,
Tax Benefits ,
Tax Planning ,
Tax Reform ,
Venture Capital
This article provides general information regarding U.S. federal income tax incentives available to non-corporate holders of “qualified small business stock” (“QSB stock”) as defined under Section 1202 of the Internal Revenue...more