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H.R.3105

Promotion and Expansion of Private Employee Ownership Act of 2025

Introduced·4/30/25

Expands employee stock ownership plans in S corporations and establishes an Advocate for Employee Ownership.

The Promotion and Expansion of Private Employee Ownership Act of 2025 amends the Internal Revenue Code and the Small Business Act to expand the availability of employee stock ownership plans in S corporations. It accelerates the deferral of tax for certain sales of employer stock to an employee stock ownership plan sponsored by an S corporation. The bill also establishes the S Corporation Employee Ownership Assistance Office within the Department of the Treasury to provide education and technical assistance to S corporations.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Ways And Means Committee
Next
Committee decision

Sponsors

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24
33
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Democratic CaucusRepublican Caucus

History

Apr 30, 2025

House

Introduced in House

Apr 30, 2025

House

Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, and Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.