A bill to amend the Internal Revenue Code of 1954 to require that employee stock ownership plans financed through an additional investment credit be non-discriminatory to any group of employees.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to expand the participation requirements of employee stock ownership plans by disallowing the 11 percent investment credit for funding the plans if they exclude any employees, including employees otherwise covered by collective bargaining arrangements, from participation.…