Back to all bills
HR 1199119th CongressIntroduced
Small Business Investment Act of 2025
Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Small Business Investment Act of 2025 modifies the exclusion for gain from qualified small business stock, increasing the exclusion percentage and shortening the holding period to three years.
Key Points
- 1Exclusion percentage increased to 50%, 75%, or 100% based on holding period.
- 2Holding period reduced from five to three years.
- 3Table of percentages added to IRC §1202(a)(1).
- 4Conforming amendments to related sections.
- 5Continued treatment as non‑tax preference for certain stock.
Impact Areas
Small business investors and shareholdersTaxpayers filing capital gains returnsFinancial advisors and tax preparers
Generated by openai/gpt-oss-20b:free on Nov 19, 2025