News & Insights

QSBS Tax Break Rules Expanded for Investors

Partners Bonnie Diaz and Justin Csik recently authored an article for NJBIZ examining significant federal and state law changes that expand the tax benefits available through Qualified Small Business Stock (QSBS). ...read more

Tax Planning: New Exclusions Under New Jersey Gross Income Tax Act and Changes to QSBS Exclusion Under OBBBA

Recent federal and state tax law changes have significantly expanded planning opportunities involving Qualified Small Business Stock (QSBS). In this article for the Philadelphia Business Journal, attorneys Bonnie Diaz, Justin Csik, and Marty Babitz analyze New Jersey’s newly enacted conformity with the federal QSBS exclusion under Internal Revenue Code §1202, as well as key changes introduced under the One Big Beautiful Bill Act (OBBBA). ...read more

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