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S. 1371IntroducedSenate · nowHousePresidentLawIn committee
Sec. 2 · S. 1371

Increase in number of shareholders to qualify as an S corporation

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(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.