Small Business Investment Act of 2025
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to modify the exclusion for gain from qualified small business stock., changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance.
Who Benefits and How
financial institutions, investors, and borrowers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H41E77C35542044B692F0B29FD1388AB2: 1. Short title This Act may be cited as the Small Business Investment Act of 2025.
- Section HBB6CD142C34F41D7BCBCD3658E244777: 2. Phased increase in exclusion for gain from qualified small business stock Section 1202(a)(1) of the Internal Revenue Code of 1986 is amended— by striking 50...
- Section H1CD8F80E2ED0400EA4EB110753EA854E: 3. Tacking holding period of convertible debt instruments Section 1202(f) of the Internal Revenue Code of 1986 is amended— by redesignating paragraphs (1) and...
- Section H701931B72B9C4B3C860B76E39418C998: 4. Gain exclusion allowed with respect to qualified small business stock in corporation Section 1202(c) of the Internal Revenue Code of 1986 is amended— by...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to modify the exclusion for gain from qualified small business stock., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.
Key Policy Areas
Finance
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to modify the exclusion for gain from qualified small business stock., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.
Policy Domains
Whole bill
Identified Gains
- financial institutions, investors, and borrowers
Identified Costs
- federal implementing agencies
- financial institutions, investors, and borrowers
Sponsors
Legislative Progress
In CommitteeMr. Kustoff introduced the following bill; which was referred to …
Referred to the House Committee on Ways and Means.
Introduced in House
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology