# 119-hr-4739: SHARE Plan Act 119-hr-4739, SHARE Plan Act, is a 119th Congress bill sponsored by Rep. Suozzi, Thomas R. [D-NY-3] (D-NY); status introduced; PRIA reads it as touching household money (as of 2026-07-19). - Canonical: https://policyrisk.com/legislation/119-hr-4739 - As of: 2026-07-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: 119-hr-4739 - Congress: 119 - Title: SHARE Plan Act - Status: introduced - Introduced: 2025-07-23 - Sponsor: Rep. Suozzi, Thomas R. [D-NY-3] (D-NY) - Cosponsors: 13 - Policy area: Taxation - Touches household money: yes - Last recorded action: 2026-07-19 ## Summary **Creates a tax-advantaged employee equity plan to push companies to give stock to workers.** This bill would set up a new SHARE plan regime that lowers corporate tax rates and makes distributed stock tax-favored for employees. - Corporations: Eligible firms would get a **3 percentage point** cut in the section 11(b) corporate tax rate for each year they qualify, subject to a cap tied to the market value of stock issued. Firms also get a deduction equal to the fair market value of stock they distribute under a SHARE plan. - Employees: Stock received through a SHARE plan would be excluded from employee gross income when received. Grants must meet participation and equality rules, vest within up to **5 years**, and follow transfer and marketability rules so employees can realize value. - Program rules and administration: SHARE status requires being US domiciled, averaging **500+** full-time US employees, and meeting a SHARE ratio threshold of at least **5%** or distributions equal to at least **1%** of outstanding common stock. The bill caps individual grants at **$250,000**, allows aggregation across controlled groups, and directs Treasury to publish a list of SHARE corporations. ## Cosponsors (13) - Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-07-23T00:00:00.000Z - Rep. Thompson, Mike [D-CA-4] (D-CA), 2025-07-23T00:00:00.000Z - Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-07-23T00:00:00.000Z - Rep. Larson, John B. [D-CT-1] (D-CT), 2025-07-23T00:00:00.000Z - Rep. Malliotakis, Nicole [R-NY-11] (R-NY), 2025-07-23T00:00:00.000Z - Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-07-23T00:00:00.000Z - Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-07-23T00:00:00.000Z - Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2025-07-23T00:00:00.000Z - Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2025-07-23T00:00:00.000Z - Rep. Horsford, Steven [D-NV-4] (D-NV), 2025-07-23T00:00:00.000Z - Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-07-29T00:00:00.000Z - Rep. Bilirakis, Gus M. [R-FL-12] (R-FL), 2025-08-29T00:00:00.000Z - Rep. Nunn, Zachary [R-IA-3] (R-IA), 2025-11-28T00:00:00.000Z ## Provisions PRIA read - Employee stock from SHARE plans tax-free: benefit, high. If enacted, you would not owe income tax on SHARE plan stock you receive. The exclusion would apply to stock you get after enactment, and only if it is SHARE plan stock under the bill’s rules. - Worker rules for SHARE stock plans: benefit, medium. If enacted, eligible workers would be full-time U.S. employees paid under $250,000 in cash pay. For each distribution, the lowest-paid 80% of eligible workers must be included. Grants are generally equal per participating worker each year and must vest within up to 5 years, with faster vesting on r… - Legal shield and public list for SHARE companies: benefit, medium. If enacted, companies could not be blocked or fined under other laws for setting up, running, or making stock distributions under a SHARE plan. Treasury would also publish a yearly list of companies it identifies as SHARE corporations. These steps would start with taxable years beginning more than… - Tax cuts for companies sharing stock: mixed, high. If enacted, qualifying companies would get a 3 percentage-point cut in their corporate tax rate. They could also deduct the fair market value of SHARE stock they give to employees in that year. But the total tax cuts over time could not be larger than the original issue value of the SHARE stock use… - Who qualifies for SHARE tax breaks: mixed, high. If enacted, a company would qualify only if it averages 500+ full-time U.S. employees, is U.S.-domiciled, and meets sharing tests. It must have at least a 5% SHARE ratio or give out at least 1% of its outstanding stock in the year. Private companies would need a valid valuation and real chances for… ## Related bills - 119-hr-9877: Health Equity and Accountability Act of 2026 - 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act - 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025 - 119-hr-979: AM Radio for Every Vehicle Act of 2025 - 119-hr-539: Chiropractic Medicare Coverage Modernization Act of 2025 - 119-hr-1262: Mikaela Naylon Give Kids a Chance Act ## Sources - [119-hr-4739 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4739) ## Related - [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877) - [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842) - [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514) - [119-hr-979: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-hr-979) - [119-hr-539: Chiropractic Medicare Coverage Modernization Act of 2025](https://policyrisk.com/legislation/119-hr-539) - [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-hr-4739 (as of 2026-07-19).