Small Business Investment Act of 2025

Bill 119 s 695, also known as the "Qualified Small Business Stock Exclusion Modification Act," aims to amend the Internal Revenue Code of 1986 in order to make changes to the exclusion for gain from qualified small business stock.

The bill proposes to modify the current exclusion for gain from qualified small business stock by increasing the amount of gain that can be excluded from taxable income. This change is intended to incentivize investment in small businesses and promote economic growth.

Under the proposed legislation, individuals who invest in qualified small business stock would be able to exclude a larger portion of their gains from taxation. This would provide a tax benefit to investors and potentially attract more capital to small businesses, helping them to grow and create jobs. Overall, Bill 119 s 695 seeks to support small businesses and stimulate economic development by making it more attractive for individuals to invest in qualified small business stock. The bill is currently under consideration in the US Congress and may undergo further revisions before potentially becoming law.