Small Business Investment Act of 2025

Bill 119 hr 1199, also known as the "Qualified Small Business Stock Exclusion Modification Act," aims to make changes to the Internal Revenue Code of 1986. Specifically, this bill focuses on modifying the exclusion for gain from qualified small business stock.

Currently, the Internal Revenue Code allows for an exclusion of gain from the sale or exchange of qualified small business stock. This exclusion is intended to incentivize investment in small businesses and promote economic growth. However, there are limitations and restrictions on who can benefit from this exclusion.

The proposed changes in Bill 119 hr 1199 seek to expand and improve upon the existing exclusion for qualified small business stock. The bill aims to make it easier for individuals to take advantage of this exclusion and encourage more investment in small businesses. Overall, the goal of this bill is to support small businesses and stimulate economic development by providing tax incentives for investors. It will be interesting to see how this proposed modification to the Internal Revenue Code will impact the investment landscape and small business growth in the United States.