Better Opportunity and Outcomes for Socially Disadvantaged Talent Act of 2021 or the BOOST Act of 2021
This bill allows an exclusion from gross income, for income tax purposes, of 50% of any gain from the sale or exchange of a certified equity interest held for more than 3 years for corporations and partnerships in which a socially disadvantaged individual who is a U.S. citizen has an ownership interest.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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