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Qualified Small Business Stock (QSBS) is a tax incentive to drive the investment and founding of small businesses in the United States of America.[1] The QSBS regulations are under U.S. Code Section 1202[2] of the Internal Revenue Code (IRC). QSBS is a tax exemption on a federal, and in some cases, a state level.[3] The tax benefit can exclude up to 100% of capital gains on the sale of QSBS held for five years.[4] The tax exemption allows for the exclusion from taxable income of capital gains up to the greater of $10 million or 10 times the shareholder's basis in their stock (i.e., initial investment in the company).[5]
^Tiffany Lam-Balfour, "Qualified Small-Business Stock, or QSBS: How to Use it", NerdWallet (Dec. 06, 2021).
^26 U.S.C. § 1202 (2018)
^The Carta Team, "The qualified small business stock (QSBS) tax benefit", Carta (Jan. 26, 2022), https://carta.com/blog/qsbs/.
^"Qualified Small Business Stock (QSBS) Definition and Tax Benefits". Investopedia. Retrieved 2024-02-15.
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Section 1202 exclusion of the gain from the sale or exchange of qualifiedsmallbusinessstock (QSBS) NOL deduction from other tax years domestic production...
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