# 119-hr-2777: S-CAP Act of 2025

119-hr-2777, S-CAP Act of 2025, is a 119th Congress bill sponsored by Rep. Hill, J. French [R-AR-2] (R-AR); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-2777
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2777
- Congress: 119
- Title: S-CAP Act of 2025
- Status: introduced
- Introduced: 2025-04-09
- Sponsor: Rep. Hill, J. French [R-AR-2] (R-AR)
- Cosponsors: 19
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Raises the S-corporation shareholder cap to 250 owners.** The bill would amend Internal Revenue Code section 1361(b)(1)(A) by replacing "100" with "250", apply to taxable years beginning after December 31, 2025, and includes no other substantive provisions.

## Cosponsors (19)

- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-04-09T00:00:00.000Z
- Rep. Barr, Andy [R-KY-6] (R-KY), 2025-05-08T00:00:00.000Z
- Rep. Stutzman, Marlin A. [R-IN-3] (R-IN), 2025-05-13T00:00:00.000Z
- Rep. Salazar, Maria Elvira [R-FL-27] (R-FL), 2025-05-13T00:00:00.000Z
- Rep. McClain, Lisa C. [R-MI-9] (R-MI), 2025-05-13T00:00:00.000Z
- Rep. Donalds, Byron [R-FL-19] (R-FL), 2025-05-14T00:00:00.000Z
- Rep. Wagner, Ann [R-MO-2] (R-MO), 2025-05-14T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2025-05-14T00:00:00.000Z
- Rep. Haridopolos, Mike [R-FL-8] (R-FL), 2025-05-14T00:00:00.000Z
- Rep. Moore, Tim [R-NC-14] (R-NC), 2025-05-15T00:00:00.000Z
- Rep. Schmidt, Derek [R-KS-2] (R-KS), 2025-05-19T00:00:00.000Z
- Rep. Taylor, David J. [R-OH-2] (R-OH), 2025-07-17T00:00:00.000Z
- Rep. Palmer, Gary J. [R-AL-6] (R-AL), 2025-07-21T00:00:00.000Z
- Rep. McGarvey, Morgan [D-KY-3] (D-KY), 2025-07-23T00:00:00.000Z
- Rep. Casten, Sean [D-IL-6] (D-IL), 2025-09-02T00:00:00.000Z
- Rep. Nunn, Zachary [R-IA-3] (R-IA), 2025-09-11T00:00:00.000Z
- Rep. Womack, Steve [R-AR-3] (R-AR), 2025-10-08T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-10-28T00:00:00.000Z
- Rep. Guthrie, Brett [R-KY-2] (R-KY), 2026-04-15T00:00:00.000Z

## Provisions PRIA read

- Higher owner cap for S corporations: benefit, high. The bill would raise the S corporation shareholder limit from 100 to 250. It would apply to tax years that begin after December 31, 2025. If enacted, firms with 101 to 250 owners could elect or keep S status. Owners could keep pass-through taxation and may find it easier to bring in new investors.

## Related bills

- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025
- 119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.
- 119-hr-1919: Anti-CBDC Surveillance State Act
- 119-hr-1301: Death Tax Repeal Act

## Sources
- [119-hr-2777 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2777)

## Related
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [119-hres-719: Honoring the life and legacy of Charles Charlie James Kirk.](https://policyrisk.com/legislation/119-hres-719)
- [119-hr-1919: Anti-CBDC Surveillance State Act](https://policyrisk.com/legislation/119-hr-1919)
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2777 (as of 2026-09-21).