# 119-s-1727: Employee Ownership Fairness Act of 2025

119-s-1727, Employee Ownership Fairness Act of 2025, is a 119th Congress bill sponsored by Sen. Cassidy, Bill [R-LA] (R-LA); status introduced; PRIA reads it as touching household money (as of 2026-08-02).

- Canonical: https://policyrisk.com/legislation/119-s-1727
- As of: 2026-08-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1727
- Congress: 119
- Title: Employee Ownership Fairness Act of 2025
- Status: introduced
- Introduced: 2025-05-13
- Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA)
- Cosponsors: 0
- Policy area: Labor and Employment
- Touches household money: yes
- Last recorded action: 2026-08-02

## Summary

**Exempts employer-stock contributions and repayments of ESOP loans from certain retirement contribution limits and treats ESOPs as separate from other defined contribution plans.** The bill would change how ESOPs count contributions and forfeitures when applying limits under the Internal Revenue Code and ERISA, aiming to ease barriers to diversification and matching contributions for employee stock ownership plans (ESOPs). - Employees in ESOPs would no longer have employer stock contributions or loan-repayment contributions counted toward some employer deduction and annual addition limits. This gives ESOP participants more room to receive stock and cash contributions without hitting those limits. - Workers with both an ESOP and another defined contribution plan would see limits under section 404 and section 415 applied separately to the ESOP and to other plans. That separation could allow fuller contributions to both plan types. - Employers could find it easier to offer matching or other employer contributions because the bill targets rules the findings say can discourage matching. - Plan administrators would stop counting forfeitures allocated to ESOP accounts as annual additions under section 415, changing how annual additions are calculated. The amendments would apply to plan years beginning after the date of enactment.

## Provisions PRIA read

- New rules for employee stock plans: mixed, low. If enacted, this bill would change how employee stock ownership plans (ESOPs) count employer stock and loan repayments for retirement limits. Employer stock contributions and contributions that repay loans used to buy employer securities would not count toward certain section 404 and 415 contributi…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-2121: SUPPORT for Patients and Communities Reauthorization Act of 2025
- 119-s-5258: PREFERRED Screening Act
- 119-s-4302: Improving IRS Customer Service Act
- 119-s-1941: Cure Hepatitis C Act of 2025

## Sources
- [119-s-1727 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1727)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-2121: SUPPORT for Patients and Communities Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2121)
- [119-s-5258: PREFERRED Screening Act](https://policyrisk.com/legislation/119-s-5258)
- [119-s-4302: Improving IRS Customer Service Act](https://policyrisk.com/legislation/119-s-4302)
- [119-s-1941: Cure Hepatitis C Act of 2025](https://policyrisk.com/legislation/119-s-1941)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1727 (as of 2026-08-02).