ACA has three main priorities in tax policy in order to ensure a healthy environment for angel investment in innovative startup companies:
- Establish a federal tax credit as an incentive for more angel investment in innovative companies.
- Improve several provisions of the Qualified Small Business Stock laws and regulations to make the program more relevant to equity investors.
- Make the 100% gain and Alternative Minimum Tax exclusions on Qualified Small Business Stock permanent
To read the full, original article click on this link: Balanced Federal Tax Policy