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ARTICLE · 04 AUGUST 2025

QSBS Benefits Expanded Under One Big Beautiful Bill Act

Rich May, P.C.
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In July 2025, Congress passed, and the President signed, the One Big Beautiful Bill Act (the "OBBBA"). The OBBBA includes a major overhaul of the Qualified Small Business Stock ("QSBS")...

United StatesTax
Kayla Perry
Kayla Perry
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In July 2025, Congress passed, and the President signed, the One Big Beautiful Bill Act (the “OBBBA”). The OBBBA includes a major overhaul of the Qualified Small Business Stock (“QSBS”) rules under Internal Revenue Code Section 1202, representing the first substantial update in over a decade. The OBBBA expands the benefits applicable to QSBS acquired after July 4, 2025.

QSBS Generally

QSBS is a tax benefit that applies to eligible shareholders of certain small businesses. The QSBS tax exclusion allows eligible taxpayers to exclude a portion of the capital gains realized from the sale or exchange of QSBS from their federal taxes. To qualify as QSBS, several criteria must be met, as set forth below:

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