Search Results: keywords:"holding period"

  • H. R. 2089 — To amend the Internal Revenue Code of 1986 to allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies.
    Status:Introduced in House
    Words:810

    H.R. 2089 aims to change the Internal Revenue Code to allow individuals to delay paying taxes on capital gains from mutual funds, as long as those gains are reinvested in additional shares of the mutual fund. This deferral ends when the individual sells the shares, redeems...

    Simple Explanation

    H.R. 2089 is a plan to let people wait on paying taxes on money they earn from investments in certain funds if they use that money to buy more shares in the same fund. But when they sell the shares or pass away, they will need to pay the taxes then.

  • S. 695 — To amend the Internal Revenue Code of 1986 to modify the exclusion for gain from qualified small business stock.
    Status:Introduced in Senate
    Words:1,424

    S. 695, also known as the "Small Business Investment Act of 2025," aims to modify the tax treatment of gains from qualified small business stock under the Internal Revenue Code. It proposes a phased increase in the percentage of gain that can be excluded from taxes, depending...

    Simple Explanation

    The bill wants to make it easier for people to invest in small companies by letting them pay less tax on the money they make if they keep their investment for a few years, starting with fewer years than before. This means people might be more interested in helping small businesses grow.

  • H. R. 1199 — To amend the Internal Revenue Code of 1986 to modify the exclusion for gain from qualified small business stock.
    Status:Introduced in House
    Words:1,420

    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.