OBBBA Expands Qualified Small Business Stock Tax Benefits by Richard E. Cabrera, JD, LLM, CPA
Posted on December 22, 2025 by Richard Cabrera
One of the many investor-friendly provisions of the One Big Beautiful Bill Act (OBBBA) is the expansion of Internal Revenue Code Section 1202, which enables owners and early investors in domestic C corporations to permanently exclude capital gains from the sale or exchange of qualified small business stock (QSBS). The changes contained in the new […]