One Big Beautiful Bill Act (OBBBA) Expands the Scope of Qualified Small Business Stock (QSBS) Tax Exemption
In recent years, startup founders, angel investors, and venture capital funds alike have benefited from the IRS’s qualified small business stock (“QSBS”) tax exemption rules (the “QSBS Rules”). The QSBS Rules contain a major tax exemption and are intended to incentivize investment in startups and