What is QSBS?
Qualified Small Business Stock under Section 1202. For stock acquired after July 4, 2025, gains phase in at 50% (three years), 75% (four), and 100% (five).
Where you will use it: this term comes up in the Entrepreneurial Finance course, and the full course glossary collects every term in one place.
Related terms
From the free Entrepreneurial Finance course by Devon Coombs, CPA, MBA.