S.1371

S-CAP Act of 2025 S-Corporation Additional Participation Act of 2025

Introduced·4/9/25

Prefiled

Introduced4/9/25

Chamber Passed

Final Passage

Complete

Introduced

S. 1371

April 9, 2025

Mr. Boozman introduced the following bill; which was read twice and referred to the Committee on Finance

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”.

S1371 U.S. Senate: S-CAP Act of 2025 S-Corporation…