2025-2026 Regular Session • US Congress Legislature
SB1371: S-CAP Act of 2025 S-Corporation Additional Participation Act of 2025
Legislative Summary
A bill to amend the Internal Revenue Code of 1986 to increase the number of eligible shareholders of an S corporation.
Bill History
4/9/2025
Read twice and referred to the Committee on Finance.
Senate
Status Information
Current Status
Introduced(4/9/2025)
Chamber
Senate
Committee
Finance(Senate)
Sponsors
Republican: 1
Primary Sponsor
John Boozman
Republican