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Client Advisories 1 result

Client Advisories

01.29.2026

New Exclusions Under New Jersey Gross Income Tax Act and Major Enhancements to QSBS Exclusion Under OBBBA—Key Opportunities for Tax Planning

For dispositions of Qualified Small Business Stock (QSBS) on or after January 1, 2026, New Jersey now follows Section 1202 of the Internal Revenue Code (Section 1202), allowing New Jersey taxpayers to exclude gains from the sale of QSBS from New Jersey gross income. ...read more