# 119-s-1371: S-CAP Act of 2025

119-s-1371, S-CAP Act of 2025, is a 119th Congress bill sponsored by Sen. Boozman, John [R-AR] (R-AR); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1371
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1371
- Congress: 119
- Title: S-CAP Act of 2025
- Status: introduced
- Introduced: 2025-04-09
- Sponsor: Sen. Boozman, John [R-AR] (R-AR)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Expands S-corporation ownership cap.** This bill would raise the maximum number of shareholders an S corporation may have from 100 to 250. That change would let more owners, investors, and employee-owners participate in S corporations while keeping the single pass-through tax treatment that S corps use. The higher shareholder limit would apply to taxable years beginning after December 31, 2025. It does not alter other S-corporation eligibility rules, definitions, or sunset provisions in the cited code section.

## Cosponsors (1)

- Sen. McConnell, Mitch [R-KY] (R-KY), 2025-09-09T00:00:00.000Z

## Provisions PRIA read

- More owners allowed in S corporations: benefit, medium. This bill would allow S corporations to have up to 250 shareholders instead of 100. The change would apply to taxable years beginning after December 31, 2025. If enacted, this would let business owners add more investors or employee-owners while keeping S-corp pass-through taxation.

## Related bills

- 119-s-5526: Agricultural Act of 2026
- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-1949: Combating Violent and Dangerous Crime Act
- 119-s-2572: Department of Defense Appropriations Act, 2026
- 119-s-5025: Lindsey O. Graham Sanctioning Russia Act of 2026
- 119-s-1241: Sanctioning Russia Act of 2025

## Sources
- [119-s-1371 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1371)

## Related
- [119-s-5526: Agricultural Act of 2026](https://policyrisk.com/legislation/119-s-5526)
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-1949: Combating Violent and Dangerous Crime Act](https://policyrisk.com/legislation/119-s-1949)
- [119-s-2572: Department of Defense Appropriations Act, 2026](https://policyrisk.com/legislation/119-s-2572)
- [119-s-5025: Lindsey O. Graham Sanctioning Russia Act of 2026](https://policyrisk.com/legislation/119-s-5025)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1371 (as of 2025-12-21).