Search Results: keywords:"qualified small business stock"

  • 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.