1.500 Preferential Rate of Taxation

Preferential Rate of Taxation

1.500

3.9

1.5

0.6

0.7

1.501
Small Business Stock, Capital Gains Tax Rate

Certain gains derived from sales of C corporation stock that is qualified small business stock (QSBS) are excluded from income. Additionally, certain gains on the sale of either C or S corporation stock may qualify to be taxed at a reduced rate of 3% if the corporation is domiciled in Massachusetts and its stock otherwise generally meets the requirements of small business stock.

IRC § 1202; M.G.L. c. 62, § 1,4(c)

0.7

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