Us Section 1202 Qsbs
Tier 2 US federal content skill for IRC §1202 Qualified Small Business Stock gain exclusion. Covers OBBBA P.L. 119-21 (July 2025) expansion including the new tiered exclusion (50% at 3 years, 75% at 4 years, 100% at 5 years), the $75M gross-asset cap (raised from $50M), the $15M per-issuer cap (raised from $10M), the §1202(e)(3) SSTB exclusion list, §1045 rollover with 60-day reinvestment, AMT treatment for post-2010 stock, state conformity (CA non-conforming), QSBS-destroying events (S-corp conversion, buyback, recapitalization edge cases), family stacking strategies, SAFE/convertible note conversion treatment, and Form 8949 Code Q reporting. Tax year 2025.
Security AStatic scan found no risk patternsHow grading works ›
From the source SKILL.md
Written for tax year 2026 (returns filed in 2027), with a dated section for 2025 returns still open on extension. It covers a non-corporate US taxpayer (individual, trust, estate, or a partner/shareholder of a pass-through entity) who sells stock in a domestic C corporation and wants to exclude gain under IRC §1202 or defer it under §1045. The law is the statute as amended by P.L. 119-21 (the One Big Beautiful Bill Act, enacted July 4, 2025). [26 USC 1202](https://www.law.cornell.edu/uscode/text/26/1202)
What this skill does
Us Section 1202 Qsbs is a community-contributed Claude Code skill in the conversion sub-category. It ships as a SKILL.md file that Claude Code auto-discovers under ~/.claude/skills/us-section-1202-qsbs/ and loads when your prompt matches the skill's trigger.
Who uses this skill
The Us Section 1202 Qsbs Claude Code skill is built for growth marketers, product-led growth teams, founders running experiments, and performance marketing teams. It's part of ClaudSkills (also referred to as Claude Skills or Claude Code Skills) — the open community-curated registry of 211,000+ SKILL.md files for Anthropic's Claude Code agent and the wider Claude ecosystem (Claude API, Claude Agent SDK).
How to install
Free
Manual install (2 steps)
mkdir -p ~/.claude/skills/us-section-1202-qsbs
curl -L https://claudskills.com/skills/us-section-1202-qsbs/SKILL.md \
-o ~/.claude/skills/us-section-1202-qsbs/SKILL.md
Or just download SKILL.md directly and drop it into ~/.claude/skills/us-section-1202-qsbs/. Claude Code auto-discovers it on next session.
Skills live at ~/.claude/skills/us-section-1202-qsbs/SKILL.md on macOS/Linux, or %USERPROFILE%\.claude\skills\us-section-1202-qsbs\SKILL.md on Windows. See the full install guide for step-by-step instructions.
Telegram
📱 Install from your phone or desktop Telegram
Open @claudskills_bot on Telegram, tap Open Desktop App, and the desktop app installs this skill for you. Or share the bot link with a colleague — they get the same one-tap install. Learn more →
Pro
One-click install via the desktop app
The ClaudSkills desktop app installs any skill directly into ~/.claude/skills/ with one click — no terminal required. Pro starts at $9/mo or $149 lifetime.
Pro
For the full experience including quality scoring and one-click install features for each skill — upgrade to Pro.
Frequently asked questions
How do I install the Us Section 1202 Qsbs Claude Code skill?
Install via the ClaudSkills desktop app (one click) or copy
SKILL.md from the source repository to
~/.claude/skills/us-section-1202-qsbs/SKILL.md and restart Claude Code. Both flows are detailed at
claudskills.com/install/.
What does the Us Section 1202 Qsbs skill do?
Tier 2 US federal content skill for IRC §1202 Qualified Small Business Stock gain exclusion. Covers OBBBA P.L. 119-21 (July 2025) expansion including the new tiered exclusion (50% at 3 years, 75% at 4 years, 100% at 5 years), the $75M gross-asset cap (raised from $50M), the $15M per-issuer cap (raised from $10M), the §1202(e)(3) SSTB exclusion list, §1045 rollover with 60-day reinvestment, AMT treatment for post-2010 stock, state conformity (CA non-conforming), QSBS-destroying events (S-corp conversion, buyback, recapitalization edge cases), family stacking strategies, SAFE/convertible note conversion treatment, and Form 8949 Code Q reporting. Tax year 2025.
Is this skill free to install?
Yes. ClaudSkills is an open registry — every skill keeps its source repository's license, and manual install via copy is free. ClaudSkills Pro ($9/mo, $79/yr, or $149 one-time) adds one-click install via the desktop app and a multi-signal Quality Score.
When should I use the Us Section 1202 Qsbs skill?
Use Us Section 1202 Qsbs when your Claude Code task falls under the Growth & Marketing category — specifically in the conversion area. Claude Code auto-discovers installed skills and invokes the right one based on the task description, so you can also ask Claude directly (e.g. "use Us Section 1202 Qsbs" or describe the task and let Claude pick). Browse related skills at
/category/growth/.
What is a Claude Code skill and how does the Us Section 1202 Qsbs skill fit in?
A Claude Code skill is a
SKILL.md file that lives under
~/.claude/skills/<name>/ and tells the Claude Code CLI agent how to perform a specific task (instructions, prompts, allowed tools). Skills are auto-discovered at session start. Us Section 1202 Qsbs is one of 67,000+ skills indexed in the open ClaudSkills catalog, classified under the Growth & Marketing category. Learn more at
/learn/what-is-a-claude-skill/.
Attribution & license
Cite this skill
If you reference this skill in a blog post, paper, or documentation, you can cite it as:
APA
openaccountants. (2026). Us Section 1202 Qsbs [Claude Code skill]. ClaudSkills. https://claudskills.com/skills/us-section-1202-qsbs/
BibTeX
@misc{us-section-1202-qsbs-2026,
author = {openaccountants},
title = {Us Section 1202 Qsbs [Claude Code skill]},
year = {2026},
publisher = {ClaudSkills},
url = {https://claudskills.com/skills/us-section-1202-qsbs/}
}Embed this skill
Promote, attribute, or link this skill from your own README, blog post, or documentation. All three snippets are free to use — no sign-up, no API key. More distribution surfaces →
Badge
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Security scan
Grade A · scanned 2026-10-25 — free static scan against the OWASP Agentic Skills Top 10.
No risk patterns were found in any of the ten OWASP-aligned categories. How grading works ›
- ✓ Prompt injection
- ✓ Data exfiltration
- ✓ Supply chain
- ✓ Reverse shell
- ✓ Credentials
- ✓ Execution
- ✓ Filesystem
- ✓ Persistence
- ✓ Obfuscation
- ✓ Network
Show this grade on your repo (click to copy):
[](https://claudskills.com/skills/us-section-1202-qsbs/#security)
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