Qualified Small Business Stock (QSBS, §1202)

U.S. Internal Revenue Service
Exclude up to $15M (or 10× basis) of capital gains

Founders and early investors in US C-corps can exclude most or all capital gains on qualifying stock. Stock issued after 4 July 2025 gets 50%/75%/100% exclusion at 3/4/5 years.

Gov. schemeTax Incentives
Eligibility
Stock issued by a domestic C-corp with gross assets under $75M (post-July 2025 issuance); non-corporate holders.
Available in
US United States
Details
Tiers, how to apply, what to watch out for and sources are free with an account.
Apply on irs.gov ↗