Perspective
Dec. 6, 2011
Law designed to spur investment in small businesses to expire
A key component of the Small Business Jobs Act of 2010 will come to an end on Dec. 31. By Michael Haun and Jeff Hartlin of Paul, Hastings, Janofsky & Walker LLP
A key component of the Small Business Jobs Act of 2010, as extended by the 2010 Tax Relief Act, which was designed to spur investment in emerging companies throughout the U.S., is set to expire on Dec. 31. The Jobs Act amended Section 1202 of the Internal Revenue Code to allow non-corporate taxpayers the opportunity to exclude from gross income and alternative minimum tax (AMT) up to 100 percent of the gain recognized from the ...
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