Appendix A1: Revenue Raising Potential of States Decoupling from QSBS in 2026

Revenue impact in millions

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* State already decoupled from QSBS exclusion
** State has no income tax
*** State currently allows a 50 percent QSBS exclusion
**** State has no tax on capital gains

Source: Institute on Taxation and Economic Policy (ITEP). October 1, 2026Get the dataCreated with Datawrapper