HR 531 · 115th Congress · Taxation
S-Corp Access to Crowdfunding Act
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2017-01-13)
Plain Language Summary
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S-Corp Access to Crowdfunding Act This bill amends the Internal Revenue Code, with respect to the taxation of S corporations, to exclude from the 100 shareholder limitation for such corporations individuals who acquired shares in an S corporation through: (1) small public offerings, or (2) one or more crowdfunding offerings.…
Summarized by Claude AI · Non-partisan · For informational purposes only