BILL · 2025–26 SESSION

SB 6229: Small business stock gains

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

Summary

Expands the capital gains tax to the gains from the sale of small business stock, to the extent such a gain was excluded in calculating federal net long-term capital gain.

From the Senate Bill Report (SB 6229), 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.

SB 6229 (2023–24) Green transp. grants/match · Enacted · Chapter 104, Laws of 2024
SB 6229 (2019–20) Housing funds/quality award · Enacted · Chapter 155, Laws of 2020
SB 6229 (2017–18) Bargaining rep. access · Enacted · Chapter 250, Laws of 2018
SB 6229 (2015–16) Foster care licensing · Did not pass · stalled on the Senate floor
SB 6229 (2013–14) Good samaritans/EPI pen use · Did not pass · died in committee
SB 6229 (2011–12) Sick and safe leave · Did not pass · died in committee
SB 6229 (2009–10) Dairy inspection program · Enacted · Chapter 17, Laws of 2010
SB 6229 (2007–08) Freshwater lakes management · Did not pass · died in committee