# 117-hr-2207: To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans.

117-hr-2207, To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans., is a 117th Congress bill sponsored by Rep. Diaz-Balart, Mario [R-FL-26] (R-FL); status Referred to the House Committee on Ways and Means. (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/117-hr-2207
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-hr-2207
- Congress: 117
- Title: To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2021-03-26
- Sponsor: Rep. Diaz-Balart, Mario [R-FL-26] (R-FL)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-15

## Summary

To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans.

## Related bills

- 117-hr-1448: PAWS for Veterans Therapy Act
- 117-hr-3537: Accelerating Access to Critical Therapies for ALS Act
- 117-hr-1193: Cardiovascular Advances in Research and Opportunities Legacy Act
- 117-hr-6943: Public Safety Officer Support Act of 2022
- 117-hr-310: To posthumously award the Congressional Gold Medal, collectively, to Glen Doherty, Tyrone Woods, J. Christopher Stevens, and Sean Smith, in recognition of thei…
- 117-hr-1842: Harriet Tubman Bicentennial Commemorative Coin Act

## Sources
- [117-hr-2207 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-bill/2207)

## Related
- [117-hr-1448: PAWS for Veterans Therapy Act](https://policyrisk.com/legislation/117-hr-1448)
- [117-hr-3537: Accelerating Access to Critical Therapies for ALS Act](https://policyrisk.com/legislation/117-hr-3537)
- [117-hr-1193: Cardiovascular Advances in Research and Opportunities Legacy Act](https://policyrisk.com/legislation/117-hr-1193)
- [117-hr-6943: Public Safety Officer Support Act of 2022](https://policyrisk.com/legislation/117-hr-6943)
- [117-hr-310: To posthumously award the Congressional Gold Medal, collectively, to Glen Doher…](https://policyrisk.com/legislation/117-hr-310)
- [117-hr-1842: Harriet Tubman Bicentennial Commemorative Coin Act](https://policyrisk.com/legislation/117-hr-1842)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hr-2207 (as of 2026-10-15).