2022 – 02/07 With the Build Back Better (BBB) Act in limbo, Senate Finance Committee Democrats are reviewing tax provisions included in the bill to head off possible retroactivity issues. “We’re going back through the provisions … and thinking through where effective dates might need to move,” a tax policy advisor told the American Bar Association. For example, in the bill, Code Sec. 1202, which excludes gains on sales of qualified small business stock, would apply to sales after Sept. 13, 2021. BBB provisions that would become effective in 2022 are also being evaluated because they could affect quarterly estimated tax payments. Contact us if you have questions about how to proceed.

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