Gain from small business stock.
(a)#
Except as provided in par. (b), for stock acquired after December 31, 2013, section 1202 of the Internal Revenue Code, as amended to December 31, 2012, related to the exclusion for gain from certain small business stock.
(b)#
For taxable years beginning after December 31, 2018, section 1202 of the Internal Revenue Code in effect for federal purposes.