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  2. Qualified Small Business Stock - Wikipedia

    en.wikipedia.org/wiki/Qualified_Small_Business_Stock

    Qualified Small Business Stock (QSBS) is a tax incentive to drive the investment and founding of small businesses in the United States of America. [1] The QSBS regulations are under U.S. Code Section 1202 [2] of the Internal Revenue Code (IRC). QSBS is a tax exemption on a federal, and in some cases, a state level. [3]

  3. Business and occupation tax - Wikipedia

    en.wikipedia.org/wiki/Business_and_occupation_tax

    The business and occupation tax (often abbreviated as B&O tax or B/O tax) is a type of tax levied by the U.S. states of Washington, West Virginia, and, as of 2010, Ohio, [1] and by municipal governments in West Virginia and Kentucky. [2] It is a type of gross receipts tax because it is levied on gross income, rather than net income.

  4. Tax exemption - Wikipedia

    en.wikipedia.org/wiki/Tax_exemption

    Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items.

  5. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    Since 95% of businesses are incorporated as pass-through entities [12] Examples include "sole proprietorships, partnerships and S corporations that currently pay taxes at the individual rate of their owners." [2] whose owners pay taxes as if it were personal income at a much lower rate. This represents a large tax cut for owners that is capital ...

  6. Personal income-tax exemptions explained - AOL

    www.aol.com/news/2010-01-21-personal-income-tax...

    For 2009, the personal income tax exemption amount is $3,650. That's per person, not per family. That amount applies so long as your adjusted gross income (AGI) falls under the phaseout amount.

  7. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    In California, both foreign and domestic LLCs, corporations, and trusts, whether for-profit or non-profit—unless the entity is tax exempt—must at least pay a minimum income tax of $800 per year to the Franchise Tax Board; and no foreign LLC, corporation or trust may conduct business in California unless it is duly registered with the ...

  8. All the States That Don’t Tax Social Security - AOL

    www.aol.com/finance/states-don-t-tax-social...

    West Virginia has been gradually phasing out its tax on Social Security benefits, and by 2022, those taxes will be history. For 2021, however, taxpayers will still have to pay state income tax on ...

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    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!