H.R. 1199, titled the “Small Business Investment Act of 2025,” proposes changes to the Internal Revenue Code of 1986 to adjust how profits from selling qualified small business stock are taxed. The bill reduces the time stock must be held to qualify for tax benefits from more than five years...
Simple Explanation
This bill wants to make it easier and more rewarding for people to invest in small businesses by allowing them to keep more of the money they make when they sell their shares, especially if they keep them for at least three years. It also lets some special kinds of stock that can turn into other types count too, so more people might want to invest.