QSBS Section 1202 Exclusion
Tax benefit from a national government, public money, in United States, nationwide.
Up to
$15,000,000
Up to $15M per taxpayer (or a basis-multiple formula) excluded from capital gains tax on stock issued after 2025-07-04; pre-2025-07-04 stock keeps the older $10M/10x-basis cap
Check the official site
- Type
- Tax benefit
- Who runs it
- National government
- Public money
- Where
- Nationwide
- United States
- Status
- Status not confirmed
- Check the official site
- Who it is for
- Any eligible startup
- Stages
- Seed, Early stage, Growth
- Sectors
- Sector agnostic
- Checked on
- 9 November 2026