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H.R. 2767 118th Congress House

Small Business Investment Act of 2023

Official title: To amend the Internal Revenue Code of 1986 to modify the exclusion for gain from qualified small business stock.

Introduced: April 20, 2023 Introduced by: David Kustoff Republican · Tennessee See on congress.gov
Taxation
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 20, 2023
Referred to the House Committee on Ways and Means.
Apr 20, 2023
Introduced in House
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 Latest action April 20, 2023

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Investment Act of 2023

This bill increases the exclusion of gain from the disposition of qualified small business stock held for five years or more. The increase also applies to convertible debt instruments (debt instruments that can be converted into stock).

The bill also eliminates the requirement that qualified small business stock be issued solely by a C corporation.

 Related & companion bills 1
  • S 1243 Identical bill Small Business Investment Act of 2023
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Fitzpatrick, Brian K.
Pennsylvania · Apr 20, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2767: Small Business Investment Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-HR-2767/
MLA
"H.R. 2767: Small Business Investment Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-2767/.
Bluebook (legal)
H.R. 2767, 118th Cong. (2026), https://openamerica.io/bill/118-HR-2767/.
Markdown link
[H.R. 2767: Small Business Investment Act of 2023](https://openamerica.io/bill/118-HR-2767/)
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