## Issue Briefs

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.
[Read more](/content/policy/issue-brief-corporate-transparency-act/index.html)

To support innovation and job creation, Congress can modernize the criteria for qualifying venture capital funds to account for existing market conditions.
[Read more](/content/policy/issue-brief-qualifying-vc-fund/index.html)

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.
[Read more](/content/policy/issue-brief-research-development-expensing/index.html)

Employee ownership should be a standard part of employee compensation and business strategy across sectors and industries.
[Read more](/content/policy/issue-brief-ownership-economy/index.html)

Venture capital is the economic and innovation engine of America. Its reach should extend beyond the traditional coastal hubs.
[Read more](/content/policy/issue-brief-vc-geography/index.html)

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.
[Read more](/content/policy/issue-brief-qsbs/index.html)