Louisiana follows the section 1202 100% tax exclusion on capital gains from the sale of QSBS. Therefore, capital gains on the sale of QSBS will not only be excluded from federal income taxes, but also state income taxes if all of the guidelines are followed. Federal QSBS Exclusions and State … Read More
Kentucky follows the section 1202 100% tax exclusion on capital gains from the sale of QSBS. Therefore, capital gains on the sale of QSBS will not only be excluded from federal income taxes, but also state income taxes if all of the guidelines are followed. Federal QSBS Exclusions and State Tax … Read More
The Arizona Commerce Authority (ACA) offers a Small Business Capital Investment Incentive Program for angel investors investing in "qualified small businesses" with a tax credit up to $250,000. The guidelines for the tax credit are below. Investor Guidelines Must be an individual, LLC, S Corp, or a partnershipSubmit application … Read More
The Arkansas Economic Development Commission (AEDC) passed the Equity Investment Incentive Act of 2007 to encourage angel investors to invest in innovative technology businesses that pay wages over the state or county wage averages. The program offers an income tax credit for up to 33.33% of the … Read More
Connecticut offers an Angel Investor Tax Credit Program, which is administered through Connecticut Innovations to encourage accredited angel investors to support local startups that are Qualified Connecticut Business. To qualify for the tax credit a accredited investor or network of accredited investors must invest at least $25,000 … Read More
Delaware passed the Angel Investor Job Creation and Innovation Act in 2018 to stimulate the startup ecosystem in Delaware, offering $5 million in tax credits annually. The tax credit is 25% of investments in qualified businesses with an annual cap of $250,000 for married couples filing jointly … Read More
The state of Georgia offers an Angel Investor Tax Credit that provides up to a $50,000 annual tax credit for accredited investors funding early-stage innovative qualified businesses in Georgia. To be a qualified investment it must be an transaction involving cash for stock, equity interest, or subordinated … Read More
The state of Iowa offers an Angel Investor Tax Credit to encourage venture capital investments in Seed stage companies in Iowa. The tax credit is worth 25% of the investment up to $100,000 per year. Every year there are $2 million in tax credits available to investors. … Read More
Illinois offers the Illinois Angel Investment Tax Credit Program to boost the amount of capital injected into the working capital needs of innovative startups in Illinois. The tax credit is equal to 25% of the investment up to $2 million in Qualified New Business Ventures (QNBVs). To … Read More
The state of Kansas offers an Angel Investor Tax credit to stimulate capital investments from accredited investors to a Qualified Kansas Business. The tax credit is 50% of the investment up to $250,000 per year, but limited to $50,000 for each company invested in. The program allots … Read More