119th CongressS. 1371
Introduced in Senate
S-CAP Act of 2025
SEC. 1. SHORT TITLETrack this section →
This Act may be cited as the S-Corporation Additional Participation Act of 2025 or the S-CAP Act of 2025.
SEC. 2. INCREASE IN NUMBER OF SHAREHOLDERS TO QUALIFY AS AN S CORPORATIONTrack this section →
(a) In general Section 1361(b)(1)(A) of the Internal Revenue Code of 1986 is amended by striking 100 and inserting 250. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
•S 1371 ISText from GovInfo