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QSBS 2.0: Can You Still Exclude $15M from Capital Gains?

Is there still time to save up to $15M in capital gains tax?

If you’re a founder, early-stage investor, or even just mapping out a possible exit in the next 3–5 years, you’ve likely heard whispers about the new QSBS rules under the OneBigBeautifulBill (OBBB).

But while headlines suggest you could exclude up to $15 million in gains, the reality isn’t so simple — and for many, the opportunity may slip away without the right structure or planning.

The Real Problem

You’ve built your C-corp from the ground up. A big exit is on the horizon, maybe an acquisition, maybe going public. You’ve been counting on the $10M QSBS exclusion to ease the tax hit. 

Now, with new rules coming into play, the landscape has changed.

Many founders could miss out on the full $15M exclusion simply because they: 

  • Don’t know the holding period resets for future shares 
  • Are structured in ways (like an S corp) that may not qualify
  • Aren’t sure what new limits or rules apply 
  • Haven’t mapped out their options early enough

And here’s the thing, you won’t get a second shot to get it right.

Here’s What’s Changed  

  • Under old rules, you could exclude up to $10M in gains, if your shares met the right conditions.
  • The new law opens the door to $15M, but only for future shares, and only if your structure qualifies.
  • Certain business types, like S corps, may not qualify unless they restructure.

That’s why timing and planning now is everything.

A Quick Example 

A founder is preparing to exit in the next 12–18 months. She’s relying on the current exclusion, but her next funding round might change her eligibility under the new rules. 

If she doesn’t plan ahead, or assess how her stock is structured, she could miss out on an extra $5M in exclusions. 

Bonus Credit: EV Charging Incentives

While we’re on the topic of savings, here’s one many founders overlook: EV charging station credits. 

If your business installs charging infrastructure — even if you’re not in the auto space — there may be generous credits available. But: 

  • The credit is phasing out
  • It may require installation in specific zones
  • And there are deadlines you can’t afford to miss

From employee perks to tenant benefits, this isn’t just for car dealerships. But it does require the right setup, and fast action. 

So, What Should You Do Next? 

Let’s keep this simple. If you: 

  • Aren’t sure your current shares will qualify for the $15M exclusion
  • Don’t know if your business structure helps or hurts you
  • Want to explore additional credits, grants, or incentives

You shouldn’t try to figure it out alone. 

We’re Here to Help 

At G&S, we help clients: 

  • Structure their business for maximum tax savings
  • Navigate clean energy and capital credits
  • Avoid costly missteps and missed windows

Before the door closes, book a call with AJ to explore whether you still qualify, and what else you could be claiming.  

Let’s unlock the benefits you’ve earned. 

Q-Tags: 

QSBS 2.0, capital gains planning, $15M exclusion, OBBB, small business tax incentives, startup exit planning, S corp to C corp, clean energy credit, EV charging credit, tax planning for founders, qualified small business stock 

Syndication Tags: 

Startup Tax Strategy, Business Exit Planning, Founder Tax Planning, Clean Energy Incentives, Small Business Credits, Capital Gains Exclusions, Business Structuring, EV Charging Incentives