Proposed Federal Tax Legislation Would Reduce QSBS Benefit and Raise Capital Gain Rates
Cooley M&A
SEPTEMBER 27, 2021
Last week, the House Ways and Means Committee announced its consideration of federal tax legislative proposals that include reducing the exclusion from income of gain on the sale of qualified small business stock (QSBS) and increasing the tax rate on long-term capital gains, in each case for noncorporate upper-income taxpayers.
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