Small Business Stock (Section 1202)
100% gain exclusion
Can You Write Off Small Business Stock?
Short answer: Small Business Stock (Section 1202) — OBBBA 2026 New Deductions
Qualified small business stock gain exclusion (up to $10M or 10x basis).
Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.
BW-B11-10028
low risk
Small Business Stock (Section 1202)
100% gain exclusion
All Industries
Other Expenses
OBBBA 2026 New Deductions
Small Business Stock (Section 1202) — OBBBA 2026 New Deductions
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Qualified small business stock gain exclusion (up to $10M or 10x basis).
Category
- OBBBA 2026 New Deductions
obbba 2026 new deductions
obbba 2026 new
small business stock (section 1202)