Washington QSBS Update: SB 6229 and HB 2292 Did Not Pass
Washington’s SB 6229 and HB 2292 did not pass in 2026. Here’s what they proposed and what their failure means for QSBS planning.
Section 1202
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2026 QSBS State Conformity Guide: All 50 States and D.C.
Compare QSBS tax treatment in all 50 states and D.C., including the 2025 federal expansion, 2026 addbacks and Rhode Island’s 2027 change.
Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
A note-funded exercise starts a stock holding period only if the tax rules treat stock as acquired. Financing, beneficial ownership, vesting, and 83(b) elections require separate analysis.
Don’t Accidentally Disqualify Your QSBS by “Resetting” It
A qualifying stock conversion or reorganization can preserve QSBS and its holding period. It does not automatically move older shares into the post–July 4, 2025 exclusion regime. A taxable exchange requires separate analysis of gain on the old shares and qualification of the replacement shares.
Gifting QSBS: What the New York Times Got Wrong — and How Founders Can Do It Right
In late 2021, The New York Times ran a feature titled “A Lavish Tax Dodge for the Ultrawealthy Is Easily Multiplied.
Only C-Corps Can Issue QSBS: Why Entity Choice Decides Your Section 1202 Exclusion
Section 1202 is available only to C corporation stock. Why LLC units and S-corp shares never qualify, what an entity conversion does and does not fix, and how OBBBA changed the caps and holding periods.
The Big Beautiful Bill: A New Era for QSBS and Startup Investment
On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (often called the "Big Beautiful Bill").
Qualified Small Business Stock: Redemption Issues
Apply the QSBS redemption rules by holder and issuance: testing windows, aggregate de minimis thresholds, the separate 5% condition and specific exceptions.