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Section 1202 Gain Exclusion Now Has a $15 Million Cap and Three Holding-Period Tiers

Section 1202 can exclude part or all of the gain on qualified small business stock. Public Law 119-21 raised the asset limit and the cap, and added holding-period tiers.

30 October 2026
Section 1202 Gain Exclusion Now Has a $15 Million Cap and Three Holding-Period Tiers
EW
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Cover storyAugust 2026

Katy Cotten

Building a beauty brand and a national franchise movement

  • InsideStorytelling that endures
  • AlsoPower, legacy, statehood
  • PlusIn the loop
The Entrepreneurs Weekly cover: Barak ZilberbergThe Entrepreneurs Weekly cover: Katy Cotten
August 2026 edition
The Entrepreneurs Weekly cover: Carol Zatt

Cover stars 2026

The founders, artists and leaders on the front of The Entrepreneurs Weekly this year, with the full interview inside.

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