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IRS & compliance · Sep 19, 2026

QSBS §1202 Expanded: $15M Cap and 3/4/5-Year Tiers—Compliance Planning for C-Corp Startups

OBBBA raised the per-issuer QSBS exclusion to $15 million for stock acquired after July 4, 2025, added 50%/75%/100% tiers at 3/4/5 years, and lifted the issuer gross-assets limit to $75 million. Cary/RTP founders and angels should plan eligibility before financing rounds.

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