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.
QSBS and Washington Residency: Timing Section 1202, the Sale, and the Move
For Washington founders, the interaction between Section 1202, Washington's capital gains tax, and ESSB 6346 is the single most important planning analysis of the pre-2028 window. 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.
The Complete Guide to Qualified Small Business Stock (QSBS): Section 1202 Explained
Section 1202 offers the most valuable tax benefit available to startup founders: excluding up to $15 million in capital gains. This is your complete guide to QSBS — from the basics to advanced stacking strategies.
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.