Public Policy Quarterly Newsletter Issue 2
Angel Capital Association
FEBRUARY 16, 2024
QSBS is treated favorably for capital gains purposes if both the investor and the company meet certain requirements. Section 1202 of the Internal Revenue code allows individuals to invest in small businesses. Section 1202 allows capital gains from QSBSs to be excluded from federal taxes. Darin LaHood (R-IL) did not vote.
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