Promotes employee ownership in S corporations through tax incentives and the creation of an Advocate for Employee Ownership.

The Promotion and Expansion of Private Employee Ownership Act of 2025 aims to expand the availability of employee stock ownership plans (ESOPs) in S corporations. It amends the Internal Revenue Code to accelerate the full deferral of tax for certain sales of employer stock to an ESOP sponsored by an S corporation. The bill also establishes an Advocate for Employee Ownership within the Employee Ownership Initiative to promote and expand employee ownership. The Advocate will consult with various stakeholders, provide public education, and submit annual reports to Congress.

Promotes employee ownership in S corporations through tax incentives and the creation of an Advocate for Employee Ownership.

The Promotion and Expansion of Private Employee Ownership Act of 2025 aims to expand the availability of employee stock ownership plans (ESOPs) in S corporations. It amends the Internal Revenue Code to accelerate the full deferral of tax for certain sales of employer stock to an ESOP sponsored by an S corporation. The bill also establishes an Advocate for Employee Ownership within the Employee Ownership Initiative to promote and expand employee ownership. The Advocate will consult with various stakeholders, provide public education, and submit annual reports to Congress.