# 114-hr-2789: Capital Access for Small Business Banks Act

114-hr-2789, Capital Access for Small Business Banks Act, is a 114th Congress bill sponsored by Rep. Marchant, Kenny [R-TX-24] (R-TX); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-2789
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-2789
- Congress: 114
- Title: Capital Access for Small Business Banks Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-06-16
- Sponsor: Rep. Marchant, Kenny [R-TX-24] (R-TX)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Capital Access for Small Business Banks Act This bill amends the Internal Revenue Code to allow a bank or a depository institution holding company which is an S corporation to: (1) have 500 shareholders (the current limit is 100 shareholders), and (2) issue qualified preferred bank stock. The bill makes a distribution of qualified preferred bank stock to a shareholder includible in the gross income of the shareholder and allows the bank or holding company to deduct the amount of such distribution.

## Cosponsors (5)

- Rep. Black, Diane [R-TN-6] (R-TN), 2015-06-16T00:00:00.000Z
- LAMAR SMITH (R-TX), 2015-06-16T00:00:00.000Z
- Rep. Luetkemeyer, Blaine [R-MO-3] (R-MO), 2015-06-25T00:00:00.000Z
- Rep. Holding, George [R-NC-2] (R-NC), 2015-10-22T00:00:00.000Z
- WILLIAM THORNBERRY (R-TX), 2015-12-11T00:00:00.000Z

## Related bills

- 114-hr-4938: Free File Act of 2016
- 114-hr-4773: Protecting Workplace Advancement and Opportunity Act
- 114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015
- 114-hr-2802: First Amendment Defense Act
- 114-hr-1671: Government Neutrality in Contracting Act
- 114-hr-1190: Protecting Seniors' Access to Medicare Act of 2015

## Sources
- [114-hr-2789 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/2789)

## Related
- [114-hr-4938: Free File Act of 2016](https://policyrisk.com/legislation/114-hr-4938)
- [114-hr-4773: Protecting Workplace Advancement and Opportunity Act](https://policyrisk.com/legislation/114-hr-4773)
- [114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015](https://policyrisk.com/legislation/114-hr-2903)
- [114-hr-2802: First Amendment Defense Act](https://policyrisk.com/legislation/114-hr-2802)
- [114-hr-1671: Government Neutrality in Contracting Act](https://policyrisk.com/legislation/114-hr-1671)
- [114-hr-1190: Protecting Seniors' Access to Medicare Act of 2015](https://policyrisk.com/legislation/114-hr-1190)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-2789 (as of 2025-11-18).