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ARTICLE · 14 JULY 2025

Changes To IRC Section 1202 Under The "One Big Beautiful Bill Act"

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Critical changes to Internal Revenue Code ("IRC") Section 1202 pertaining to the exclusion of gain from the sale of stock of a domestic C corporation that is Qualified Small Business Stock ("QSBS")...

United StatesTax
Kutak Rock
Kutak Rock

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Critical changes to Internal Revenue Code ("IRC") Section 1202 pertaining to the exclusion of gain from the sale of stock of a domestic C corporation that is Qualified Small Business Stock ("QSBS"), as enacted by the "One Big Beautiful Bill Act" ("OBBBA"), which recently passed Congress and was signed into law by President Trump on July 4, significantly expand the benefits available to founders and investors in qualified small businesses.

These changes are designed to further incentivize investment in American startups and growth-oriented companies. We encourage you to review these updates carefully as they may present new opportunities for tax savings.

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