U.S. Senate · 119th Congress · S. 1371
S-CAP Act of 2025
A bill to amend the Internal Revenue Code of 1986 to increase the number of eligible shareholders of an S corporation.
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- Sponsor
- John BoozmanR-AR
- Introduced
- April 9, 2025, in the Senate
- Issue areas
- Policy area
- Taxation (from the Congressional Research Service)
- Full text and actions
- congress.gov
Votes on this bill (0)
Neither the House nor the Senate has held a roll-call vote on this bill.
Cosponsors (1)
1 Republican. Each member is shown with the party they were counted with on the day they signed on. How we count these
Signed on later
- Mitch McConnellR-KYSeptember 9, 2025