Taft Stettinius & Hollister LLP

Content by Marko Belej with assistance by summer associate Natalie Esshaki

Before the One Big Beautiful Bill was passed, Section 1202 allowed a taxpayer who held QSBS for a minimum of 5 years to exclude 100% of the gain from gross income. Now, Section 1202 has a more relaxed tiered-system in place, that ties the