The public record · 119th Congress

S-CAP Act of 2025

The Congressional Research Service has not published a summary of this measure.

Other titles

the names this measure carries besides the one at the top of this page, each with the record's own label for it. The collection includes titles given to parts of a bill as well as to the whole.

A bill to amend the Internal Revenue Code of 1986 to increase the number of eligible shareholders of an S corporation.Official Title as Introduced

S-CAP Act of 2025Short Title(s) as Introduced

S-Corporation Additional Participation Act of 2025Short Title(s) as Introduced

Legislative history

S. 1371·Senate·Bill·Taxation

Sen. John Boozman(Republican-Arkansas)·

Apr 9, 2025

SenateRead twice and referred to the Committee on Finance.

Documents

Everything Congress printed about this measure. A bill is reprinted each time it changes, the Congressional Research Service summarizes each version, and the committee that reports a bill files its own written account of it.

Bill text

Apr 9, 2025As introduced in the Senate