Sec. 126. EXTENSION OF EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK
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## SEC. 126 EXTENSION OF EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK ###
(a)In general **[**[26 U.S.C. 1202](/us/usc/t26/s1202)**]** Section 1202(a)(4) is amended— ####
(1)by striking “and before January 1, 2015”, and ####
(2)by striking “, 2011, 2012, 2013, and 2014” in the heading thereof and inserting “and thereafter”. ###
(b)Effective Date **[**[26 U.S.C. 1202 note](/us/usc/t26/s1202)**]** The amendments made by this section shall apply to stock acquired after December 31, 2014.
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Sec. 126
EXTENSION OF EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK
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