
Qualified Small Business Stock: 2025 Update
We’ve previously written about Qualified Small Business Stock (QSBS) and the potential tax benefits that come with it if you structure your entity appropriately. The One Big Beautiful Bill Act (OBBBA), which was signed into law on July 4, 2025, expands the tax exemption available for QSBS and now further incentivizes business owners to structure their qualifying companies in a manner that will take advantage of the new rules.