Qualified Small Business Stock (QSBS) Expansion 2025: Tax Benefits Enhanced by OBBBA
On July 4, 2025, President Donald Trump signed what he calls the One Big Beautiful Bill Act (OBBBA) into law, which brought some important transformative updates to the U.S. Internal Revenue Code. A provision that stands out is the expansion of the Qualified Small Business Stock rules, which is offering significant tax exemptions for investors…