The District of Columbia follows the section 1202 100% tax exclusion on capital gains from the sale of QSBS. Therefore, capital gains on the sale of QSBS will not only be excluded from federal income taxes, but also state income taxes if all of the guidelines are followed.
D.C. Code Ann. § 47-1817.07
This article does not constitute legal or tax advice. Please consult with your legal or tax advisor with respect to your particular circumstance.