BILL · 2025–26 SESSION

HB 2292: Small business stock gains

Concerning taxation of a long-term capital gain of a section 1202 small business stock.

Summary

Provides that capital gains from the sale of qualified small business stocks that occur on or after January 1, 2026, are subject to the capital gains tax.

From the House Bill Analysis 2026 (HB 2292), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee

AN ACT Relating to taxation of a long-term capital gain of a section 1202 small business stock;

No recorded floor votes. This measure never reached a floor vote.

Bill numbers restart every two years, so the same number is a different bill in each session.

HB 2292 (2023–24) Hatchery improvement · Did not pass · died in committee
HB 2292 (2019–20) Voter eligibility/felony · Did not pass · died in committee
HB 2292 (2017–18) Off-street parking, sale of · Did not pass · stalled on the House floor
HB 2292 (2015–16) Ballots, name multiple times · Did not pass · died in committee
HB 2292 (2013–14) Adverse possession · Did not pass · died in committee
HB 2292 (2011–12) Aerospace student loan prog. · Did not pass · passed House, stalled in Senate
HB 2292 (2009–10) Ag commodity commissions · Did not pass · died in committee
HB 2292 (2007–08) Residential fire sprinklers · Did not pass · passed House, stalled in Senate