QSBS: 看这里人谈过。贴一下这次OBBB 有关QSBS

Expansion of qualified small business stock gain exclusion

 

One area with noteworthy changes and opportunities is Section 1202.

 

1. Phased-In Increase in § 1202(a)(1) Exclusion

 

Before

• Taxpayers (other than corporations) excluded 100 percent of gain on QSBS held more than 5 years (exclusion rate for shares acquired before September 28, 2010, was 50%).

 

After (New § 1202(a)(1) & (5))

• Pre-“Applicable Date” Stock
  • 50 percent exclusion remains for stock acquired on or before the date of enactment (i.e., July 4, 2025) and held over 5 years. 
• Post-“Applicable Date” Stock (i.e., stock acquired after July 4, 2025)
  • 3 years held → 50 percent exclusion
  • 4 years held → 75 percent exclusion
  • 5 years or more held → 100 percent exclusion
    • Citation: IRC § 1202(a)(1)(B) & new § 1202(a)(5).
• Defining “Applicable Date” and “Acquisition Date”
  • The bill adds § 1202(a)(6)(A): “applicable date” = July 4, 2025.
  • The bill adds § 1202(a)(6)(B): “acquisition date” = shall be the first day on which such stock was held by the taxpayer determined after the application of section 1223
• Preference Item Status
  • For AMT purposes, gain on pre-2010 QSBS remains a tax-preference item; post-applicable-date QSBS gain is not.
    • Citation: IRC § 57(a)(7) & § 1202(a)(4) conforming edits.

 

2. Per-Issuer Dollar-Limit Increase (§ 1202(b)(1)–(4))

 

Before

• Lifetime exclusion capped at the larger of $10 million (MFJ) and $5 million (MFS) or 10 × basis.

 

After

• Stock Acquired On/Before Applicable Date (i.e., for stock acquired on or before July 4, 2025)
  • Lifetime gain exclusion remains the greater of $10 million (MFJ) and $5 million (MFS) or 10x basis.
    • Citation: IRC § 1202(b)(4)(A).
• Stock Acquired After Applicable Date (i.e., for stock acquired after July 4, 2025)
  • Lifetime gain exclusion is increased to the greater over $15 million (MFJ) and $7.5 million (MFS) (reduced by prior gains from that issuer), indexed for inflation starting 2026 or 10x basis.
    • Citation: IRC § 1202(b)(4)(B), § 1202(b)(4)(B)(i–ii) & IRC § 1202(b)(3)(A)(i–ii).
• Citation: Inflation Adjustment
  • Post-date $15 million limit is increased annually by the cost-of-living index (base year 2025), rounded to $10,000 increments.
  • Once you exceed the cap, subsequent years’ cap for that issuer is zero.
    • Citation: IRC § 1202(b)(4)(B)(“Inflation Adjustment”).

 

3. Increase in Aggregate Asset Test (§ 1202(d)(1))

 

Before

• To qualify as a “small business,” C-corporation assets at issuance ≤ $50 million.

 

After

• For corporations formed on or after July 4, 2025, the asset cap is increased to $75 million, indexed for inflation after 2026 (rounding to $10,000).
  • Citation: IRC § 1202(d)(1)(A–B) & added § 1202(d) (“Inflation Adjustment”).
• Effective date : 7/4/2025

所有跟帖： 

• 加入3 年 50% 4年75% exclusion 无疑是鼓励创业 -mountain135- ♀ (0 bytes) () 07/16/2025 postreply 18:55:03

• 我上次贴过，哈哈，如果创业值得考虑 -BrightLine- ♂ (0 bytes) () 07/16/2025 postreply 18:55:29