S 695 · 119th Congress

Small Business Investment Act of 2025

This bill makes it easier and more rewarding for people to invest in small businesses by changing the tax rules around capital gains. Here's what changes: First, you can now sell small business stock after holding it for just 3 years instead of waiting 5 years to get tax benefits. Second, the amount of profit you ca…

Sponsor

Cornyn, John (R-Texas)

Introduced

2025-02-24

Policy area

Taxation

Latest action

Read twice and referred to the Committee on Finance.