13. The Qualified Small Business Stock Boost: Jet Fuel on Fire for Texas Capital Formation

from Y'all Street Law Podcast · host Chuck Kraus and Brian Elliott

This episode dives into the recent enhancements to the Qualified Small Business Stock (QSBS) rules included in the "One Big Beautiful Bill" signed into law on July 4. Chuck Kraus and Brian Elliott break down how these changes expand capital formation opportunities by lowering holding periods and increasing exclusion caps, making QSBS a powerful tool for founders, investors, and companies—especially those in Texas and international firms considering U.S. incorporation.Highlights QSBS Explained for Founders and InvestorsNew Tiered Holding PeriodsIncreased Gain Exclusion CapsConverting Entities to C Corps Limitations for International FoundersWhether you're a founder, GC, or legal tech enthusiast, this candid conversation offers a behind-the-scenes look at the future of law, straight from the partners who are shaping it.Check us out at Scale Firm! – https://www.scalefirm.com

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This episode was published on October 28, 2025.

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