{"model":"qsbs-exclusion","specVersion":"1.0.0","specUrl":"/api/v1/models/qsbs-exclusion/spec","inputs":{"realizedGain":{"kind":"float","min":0,"max":100000000},"stockBasis":{"kind":"float","min":0,"max":50000000},"acquisitionPeriod":{"kind":"choice","values":["1993-08-11-to-2009-02-17","2009-02-18-to-2010-09-27","2010-09-28-to-2025-07-04","after-2025-07-04"]},"holdingYears":{"kind":"int","min":0,"max":20},"priorExclusionsUsed":{"kind":"float","min":0,"max":15000000}},"arrayInputs":{},"constraints":["Eligibility (original issuance, C-corp, qualified trade or business, the §1202(d) gross-assets test) is an input assumption. Amounts and character only — no tax dollars are computed (spec exclusion)."],"sentinels":[],"facts":[{"id":"irs.qsbs.cap.per-issuer.legacy","label":"QSBS per-issuer cumulative cap, stock acquired on or before 2025-07-04 (§1202(b)(4)(A))","value":10000000,"period":"statutory (not indexed)","source":"IRC §1202(b)(4)(A)"},{"id":"irs.qsbs.cap.per-issuer.obbba.2026","label":"QSBS per-issuer cumulative cap, stock acquired after 2025-07-04 (§1202(b)(4)(B))","value":15000000,"period":"TY2026 (indexed from TY2027, §1202(b)(5))","source":"IRC §1202(b)(4)(B) as added by OBBBA §70431"},{"id":"irs.qsbs.cap.basis-multiple","label":"QSBS per-issuer cap: adjusted-basis multiple (§1202(b)(1)(B))","value":10,"period":"statutory (not indexed)","source":"IRC §1202(b)(1)(B)"},{"id":"irs.qsbs.amt-preference-rate","label":"AMT preference: share of §1202-excluded gain added back (§57(a)(7))","value":0.07,"period":"statutory (not indexed)","source":"IRC §57(a)(7)"}],"disclaimer":"Illustrative planning model, not financial advice. Outputs follow the published model spec exactly; read the spec for assumptions and exclusions before relying on any number."}