QSBS Tax Benefits 2026: 0% Capital Gains Strategy for Founders & Investors

What if you could sell qualifying business stock and potentially exclude up to 100% of the capital gain from federal income tax? Qualified Small Business Stock, commonly known as QSBS, can provide significant federal tax benefits for eligible founders, early employees, investors, and other non-corporate taxpayers. And changes under the One Big Beautiful Bill Act expanded several important aspects of the provision for qualifying stock issued after July 4, 2025. In this video, we break down how QSBS works, who may qualify, the updated exclusion cap and company asset threshold, and the new tiered holding-period rules. For qualifying stock covered by the new rules, the exclusion can reach 50% after at least three years, 75% after at least four years, and 100% after five years or more. The gain exclusion cap has also increased from $10 million to $15 million, while the qualifying company's gross asset threshold increased from $50 million to $75 million. You'll also learn why QSBS planning needs to begin early. Entity structure, stock issuance timing, capitalization, holding periods, potential rollover opportunities, and state tax treatment can all affect the ultimate tax benefit. What You'll Learn -What Qualified Small Business Stock (QSBS) is -Who may benefit from QSBS -How the QSBS capital gains exclusion works -The new $15 million exclusion cap -The increased $75 million gross asset threshold -The new 3-, 4-, and 5-year holding-period structure -How a potential QSBS rollover may preserve tax benefits -Why state QSBS treatment needs to be considered -Why QSBS planning should begin at formation and before stock issuance With a wide range of services in audit, tax, advisory, and outsourcing, EisnerAmper is one of the leading providers in the industry. We invite you to join us on our platforms to learn more about our services and connect with us: https://www.eisneramper.com/ https://www.linkedin.com/company/eisneramper/ https://instagram.com/eisneramper https://twi