BIO Applauds Legislation to Spur Investment in Start-ups

BIO Applauds Legislation to Spur Investment in Start-ups


Sep 12, 2018--The Biotechnology Innovation Organization today applauded the introduction of the American Innovation Act of 2018 , which includes a provision that would protect investments in start-ups from inadvertently triggering the net operating loss limitations under Section 382 of the tax code. R&D-intensive biotech start-ups frequently accumulate substantial NOLs in their early, pre-revenue years, given their typical reliance on investor capital for more than a decade before realizing any product revenue.



from Biotech News