OBBBA Highlights: Qualified Small Business Stock and R&D Expense Deductions
OBBBA Highlights: Qualified Small Business Stock and R&D Expense Deductions
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the “OBBBA”). Among other things, the OBBBA makes permanent many provisions of the 2017 Tax Cuts and Jobs Act (the “TCJA”) that otherwise would have expired at the end of 2025.... By: WilmerHale
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