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 →Washington's 9.9% income tax is now law. Here's what high earners should do before 2028.
QSBS planning, domicile strategy, PTE elections, and real tax moves for founders, investors, physicians, and executives earning $1M+.
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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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How Washington's New 9.9% Income Tax Applies to Stock Options and RSUs
ISOs, NQSOs, RSUs, and restricted stock each interact differently with Washington's new 9.9% income tax. Here's what changes in 2028 — and what you can do before then.
Are Real Estate Gains Subject to Washington's New 9.9% Income Tax?
Gains from the sale of real property are excluded from Washington taxable income under ESSB 6346 — but the edges of that exclusion get complicated fast.
Does QSBS Avoid Washington’s New 9.9% Income Tax? (Yes — For Now)
Under ESSB 6346, QSBS gains excluded under Section 1202 should not be subject to Washington's new 9.9% income tax. Here's why — and the risks to watch.
Oregon SB 1507: Why QSBS Gains May Be Fully Taxable at the State Level Starting in 2026
Oregon SB 1507 decouples the state from the federal QSBS exclusion under Section 1202. Oregon residents who sell qualified small business stock on or after January 1, 2026 may owe full state income tax on gains excluded federally.