Institute on Taxation and Economic Policy (ITEP)

July 30, 2026

Senator Elizabeth Warren: Warren, King Seek Data on Tax Break for Ultra-Wealthy Expanded by Republicans in One Big Beautiful Bill

ITEP Staff

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The QSBS exclusion allows investors who buy stock in a “qualified business” to write off as much as 100 percent of their capital gains when they sell that stock, in some cases delivering millions of dollars in tax breaks.

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