QSBS Rules by State

  • Does not conform to Federal QSBS (IRC Section 1202)
  • Partially conforms with Federal QSBS (IRC Section 1202)
  • No state income tax (i.e. conform with Section 1202)
  • No state capital gains taxes (i.e. conform with Section 1202)
  • Conforms to Federal QSBS (IRC Section 1202)