Issue briefs

Issue Briefs

Corporate Transparency Act: Issue brief

The new Corporate Transparency Act requirements begin January 1, 2024, and business entities subject to the rules will face significant new reporting and recordkeeping obligations.

Qualifying venture capital fund parameters: Issue brief

To support innovation and job creation, Congress can modernize the criteria for qualifying venture capital funds to account for existing market conditions.

R&D expensing: Issue brief

Restoring R&D tax treatment to the historical standard will stimulate job growth and small business entrepreneurship. It will also help ensure the United States remains competitive in the global tech economy.

Building the ownership economy: Issue brief

Employee ownership should be a standard part of employee compensation and business strategy across sectors and industries.

The geography of venture capital: Issue brief

Venture capital is the economic and innovation engine of America. Its reach should extend beyond the traditional coastal hubs.

The QSBS exemption: Issue brief

The QSBS exclusion incentivizes investment in small businesses, including venture-backed startups, and has been instrumental to the growth of the venture capital–backed innovation economy in the U.S. Carta supports preservation of the 100% QSBS exclusion.