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Capital Gains Tax One Big Beautiful Bill Act Tax Legislation

Hanson Bridgett

Unlock Capital Gains Tax Relief While Revitalizing Communities

Hanson Bridgett on

What if you could defer, or even exclude, your capital gains taxes just by helping struggling communities? That’s the promise of Qualified Opportunity Zones (“QOZs”), a federal program that rewards investors who support...more

Weintraub Tobin

Part 3: The OBBBA Tax Series – Tax Breaks for Entrepreneurs and Venture Capitalists – QSBS Expanded

Weintraub Tobin on

This is the third and final installment in our multi-part series exploring the key implications of the One Big Beautiful Bill Act (OBBBA). This follows parts 1 and 2 of this series which discussed the no tax on tips and...more

FBT Gibbons LLP

Section 1202 and QSBS: A Survey of States That Don’t Conform to the Federal Treatment

FBT Gibbons LLP on

Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified small business stock (QSBS) when a stockholder sells the same. This gain exclusion impacts venture-backed startups, angel...more

Keating Muething & Klekamp PLL

Expanded QSBS Benefits Under One Big Beautiful Bill Act

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 OBBBA impacts qualified small business stock (“QSBS”) under Section 1202. The changes generally...more

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