Special tax benefits could help founders and investors
by Craig Sherman and Andrew Bryant on Tuesday, October 26, 2010, 9:10am PDT
Craig Sherman and Andrew Bryant: A little noticed provision of a recently enacted federal tax law may lead
to a significant increase in the formation of new startups and angel investing before the end of this year. If you
have been thinking about founding or investing in a technology startup, there is no better time to jump in and
take advantage of a recently enacted federal income tax benefit.
President Obama recently signed into law changes to tax law that may, under certain circumstances, exempt
profits from investments in startup companies from ALL federal income tax, including alternative minimum
Source: House Oversight Committee release, November 2025