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H.R. 5427IntroducedHouse · nowSenatePresidentLawIn committee
Sec. 231 · H.R. 5427

Treatment of exclusion for certain small business stock

Title II — Application of other provisions to applicable taxpayers and entities › Subtitle D — Repeal of special treatment for certain investments

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(a) In general Section 1202(a) is amended by adding at the end the following new paragraph: (5) Special rules for applicable taxpayers (A) In general This subsection shall not apply to any gain from the sale or exchange of qualified small business stock by an applicable taxpayer (as defined in section 495). (B) Exception Subparagraph (A) shall not apply to any qualified small business stock acquired before November 30, 2025.. (b) Effective date The amendment made by this subsection shall apply to sales or exchanges on or after November 30, 2025.

Sec. 231: Treatment of exclusion for certain small business stock · Public Law Tracker