Tax Credit for Angel Investors Funding Early-Stage Technology Startups
This law introduces a new income tax credit for individuals who invest in small, innovative US technology companies. Qualified accredited investors can claim a 25% credit on their investment amount, aiming to boost funding for early-stage startups. This benefit is capped at $250,000 annually per taxpayer and is subject to a national limit of $500 million per year.
Key points
Accredited individual investors can receive a tax credit equal to 25% of their investment in qualifying high-tech startups.
The maximum credit available to any single taxpayer per year is capped at $250,000.
To retain the credit, the investment must be held for at least 3 years; otherwise, the tax benefit must be repaid (recaptured).
Eligible businesses must be small (under 25 employees, less than $1M revenue) and operate in specific high-technology sectors (e.g., software, biotech, clean technologies).
Status:
Expired
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