22 posts with this tag
Section 1202
Oregon QSBS Decoupling Is Law: What Kotek's Signing Letter — and the Referendum — Mean for Founders
Governor Kotek signed SB 1507 on April 9, 2026. Her signing letter committed the Prosperity Council to propose corrective QSBS legislation in 2027 — and a Republican-led referendum campaign is running in parallel. Here is what both paths do and don't mean for Oregon founders.
Washington’s 9.9% Income Tax & QSBS: Timing Section 1202, Your Sale, and Your Move
For Washington founders, coordinating Section 1202/QSBS with Washington’s 7% capital gains tax and the new 9.9% income tax is the most important pre-2028 planning analysis. Here is how to sequence it.
Can Both Spouses Claim the QSBS Exclusion? What Section 1202 Does and Doesn't Say About Married Couples
The Section 1202 QSBS exclusion can shelter up to $15 million in capital gains from federal tax. But does a married couple get one exclusion — or two? The answer matters more than ever after the One Big Beautiful Bill Act.
QSBS Stacking: How to Multiply the $15M Exclusion with Trusts and Family Gifts
The $15 million QSBS exclusion under Section 1202 isn't a hard ceiling. By gifting shares to trusts and family members before a sale, founders can multiply the exclusion. Here's how stacking works.
Oregon SB 1507: Why QSBS Gains May Be Fully Taxable at the State Level Starting in 2026
Oregon SB 1507 decouples the state from the federal QSBS exclusion under Section 1202. Oregon residents who sell qualified small business stock on or after January 1, 2026 may owe full state income tax on gains excluded federally.
Washington's 9.9% Income Tax: What High Earners Must Do Before 2028
Washington's 9.9% income tax is now law. If your household earns above $1 million, the planning decisions you make before 2028 could save you hundreds of thousands of dollars. Here's your roadmap.
QSBS Is Alive and Well in Washington State
Despite Washington's new 9.9% income tax, QSBS remains one of the few ways founders and angels can still exit entirely free of state tax. Here's why Section 1202 still works in Washington.
QSBS and Washington's New Millionaire Tax
If you excluded gain under Section 1202 QSBS, does Washington's new millionaire tax still apply? Here's how the new income tax interacts with the federal QSBS exclusion.