Small Business Investment Act of 2025
In committee: it can still change before the session ends.
- Stage
- In committee
- Started in
- Senate
- Sponsor
- 1
- Latest action
- Feb 24, 2025
What it does
The Small Business Investment Act of 2025 would amend the Internal Revenue Code to increase the tax exclusion for gains from qualified small business stock, phasing in a higher exclusion based on holding period: 50% after 3 years, 75% after 4 years, and 100% after 5 or more years, replacing the current flat 50% exclusion after more than 5 years. It would also allow the holding period of qualified convertible debt instruments to be tacked to the resulting stock for qualification purposes and expand eligibility to include S corporations by modifying corporate structure requirements and aggregation rules. These changes would apply to stock acquired after the bill’s enactment, with certain…
No official summary is available here. This one was written by AI from the bill’s text.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
Where it goes next
While a bill can still move, the questions are about people and money.