# 114-hr-4831: To amend the Internal Revenue Code of 1986 to make an exception to the 100 shareholder S corporation limitation in the case of shareholders whose shares were acquired through certain crowd-funding or small public offerings.

114-hr-4831, To amend the Internal Revenue Code of 1986 to make an exception to the 100 shareholder S corporation limitation in the case of shareholders whose shares were acquired through certain crowd-funding or small public offerings., is a 114th Congress bill sponsored by Rep. Hill, J. French [R-AR-2] (R-AR); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-4831
- 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-4831
- Congress: 114
- Title: To amend the Internal Revenue Code of 1986 to make an exception to the 100 shareholder S corporation limitation in the case of shareholders whose shares were acquired through certain crowd-funding or small public offerings.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2016-03-22
- Sponsor: Rep. Hill, J. French [R-AR-2] (R-AR)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

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) a small issues public offering, or (2) one or more crowdfunding offerings.

## Cosponsors (1)

- Rep. Neugebauer, Randy [R-TX-19] (R-TX), 2016-03-22T00:00:00.000Z

## Related bills

- 114-hr-6100: Protect Family Farms and Businesses Act
- 114-hr-6094: Regulatory Relief for Small Businesses, Schools, and Nonprofits Act
- 114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Doby in recognition of his achievements and contributions to American major league…
- 114-hr-5180: Food and Fuel Consumer Protection Act of 2016
- 114-hr-5143: Transparent Insurance Standards Act of 2016
- 114-hr-5137: Moving to Work Reform and Expansion Act of 2016

## Sources
- [114-hr-4831 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/4831)

## Related
- [114-hr-6100: Protect Family Farms and Businesses Act](https://policyrisk.com/legislation/114-hr-6100)
- [114-hr-6094: Regulatory Relief for Small Businesses, Schools, and Nonprofits Act](https://policyrisk.com/legislation/114-hr-6094)
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [114-hr-5180: Food and Fuel Consumer Protection Act of 2016](https://policyrisk.com/legislation/114-hr-5180)
- [114-hr-5143: Transparent Insurance Standards Act of 2016](https://policyrisk.com/legislation/114-hr-5143)
- [114-hr-5137: Moving to Work Reform and Expansion Act of 2016](https://policyrisk.com/legislation/114-hr-5137)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-4831 (as of 2025-11-18).