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

 H-2509.1

HOUSE BILL 2292

State of Washington

69th Legislature

2026 Regular Session

By Representatives Berg, Thai, Zahn, Duerr, and Reeves

Prefiled 01/07/26. Read first time 01/12/26. Referred to Committee on Finance.

AN ACT Relating to taxation of a long-term capital gain of a section 1202 small business stock; amending RCW 82.87.020 ; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 82.87.020 and 2025 c 409 s 4 are each amended to read as follows:

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.