Introduced
H. R. 2777
Introduced in House · April 23, 2025April 9, 2025
Mr. Hill of Arkansas (for himself and Mr. Carey) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase the number of eligible shareholders of an S corporation.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “S-Corporation Additional Participation Act of 2025” or the “S-CAP Act of 2025”.