I suggest you allow entrepreneurs to invest proceeds from the sale of ANY asset into their business either without paying capital gains taxes or by deferring those taxes until the sale of the business. This would allow transfer of proceeds from real estate or other appreciated assets into job creating businesses without penalty. It would be simple to do by modifying one paragraph in the tax code, and it would add millions of dollars of investment into high growth enterprises as well as small businesses.
Idea No. 150