The Complete Guide to QSBS & Section 1202
Everything founders, investors and advisors need to know about Qualified Small Business Stock — from qualification to exit planning. Updated for the 2025 OBBBA changes.
Read the Guide →Startup & Tax Attorney for Founders, Investors, and Startup Teams
Practical legal guidance on QSBS, equity compensation, startup formation, financing, exits, and Washington State tax issues. NYU LL.M. in Taxation. 25+ years advising startups.
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Washington State Taxes for Startups
A comprehensive guide to how Washington state taxes affect startups, founders and investors — including the capital gains tax, proposed legislation and QSBS conformity.
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My GeekWire Opinion: Why Washington’s “Millionaires Tax” Threatens the Startup Economy
I recently published an opinion piece in GeekWire analyzing how Washington’s proposed “millionaires tax” could materially harm the state’s startup ecosystem.
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Washington’s Capital‑Gains Tax and QSBS: A Founder’s Guide
Washington State introduced a capital‑gains tax in 2021, triggering immediate interest (and litigation) among founders, investors and tax professionals.
How Washington's Proposed "Visiting Pro Athlete" Tax Would Actually Work
Buried in HB 2724 is Section 404, which would impose Washington income tax on nonresident professional athletes based on games played in the state.
Washington's "Millionaires Tax": What Founders, Investors, and High Earners Need to Know
Washington's proposed 9.9% "millionaires tax" (HB 2724) explained: what it does, who it affects, the married couples wrinkle, what it means for founders and investors, and whether it can survive a court challenge.
QSBS Attestation Letters: Required or Just Smart Planning?
Founders often ask whether a Section 1202 Qualified Small Business Stock (QSBS) attestation letter is legally required.
Will Washington’s “Millionaire Tax” Survive a Court Challenge?
Washington Democrats' "millionaire tax" proposal (SB 6346) is designed to sound simple: 9.9% on personal income over $1 million.
The SEC Is Reopening the Rules of Private Capital — Here’s What’s Coming in 2026
The SEC’s Spring 2025 Regulatory Flexibility Agenda quietly tees up two proposals that could materially reshape how startups raise capital and how founders and early investors eventually get...
Washington QSBS Update: SB 6229 & HB 2292 Could Tax Section 1202 Gains
I’m sharing this because the Washington capital-gains tax conversation just took a turn that founders, early employees, and investors cannot ignore as they think about exits, liquidity timing, and...
Navigating Washington's 2026 Tax & Business Legislation
Navigating Washington’s 2026 Tax & Business Legislation By Joe Wallin Published February 2, 2026 Washington’s 2026 legislative session is off to a brisk start, with lawmakers filing bills and holding...