1.500 Preferential Rate of Taxation

Preferential Rate of Taxation

1.500

11.2

3.8

1.1

0.3

0.1

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1.501
Small Business Stock, Capital Gains Tax Rate

Gains derived from the sale of certain "qualified small business stock" ("QSBS") are eligible for a 50% income exclusion because of Massachusetts' conformity with section 1202 of the Internal Revenue Code (the "Code") as in effect in 2022. If it meets certain requirements, QSBS gain that is included in income is taxed at a rate of 3% instead of the generally applicable long-term gain rate of 5%.

IRC § 1202; M.G.L. c. 62, § 1,4(c)

0.1

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