Special Section: Guide to 2025 Tax Changes November 11, 2025
The OBBBA expands the tax benefits for stock issued after July 4, 2025—the date of enactment—for stock that meets revised requirements. The new law contains three key changes of interest to entrepreneurs.
Small Business September 8, 2025
There are a number of taxpayer-level and corporate-level eligibility requirements that must be satisfied before a taxpayer is eligible to claim Section 1202’s gain exclusion.
Taxes August 19, 2025
A key requirement of Section 1202 is that the issuer of qualified small business stock (QSBS) must be a domestic (US) C corporation.
Small Business July 30, 2025
A further benefit of owning QSBS is that a taxpayer who sellers QSBS can make a Section 1045 election to roll proceeds tax-free into other QSBS investments.
Taxes July 25, 2025
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholders sell qualified small business stock (QSBS).