S-CAP Act of 2025
Sponsored By: Representative Hill, J. French [R-AR-2]
Introduced
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.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Higher owner cap for S corporations
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.
Sponsors & CoSponsors
Sponsor
Hill, J. French [R-AR-2]
AR • R
Cosponsors
Rep. Carey, Mike [R-OH-15]
OH • R
Sponsored 4/9/2025
Barr
KY • R
Sponsored 5/8/2025
Stutzman
IN • R
Sponsored 5/13/2025
Salazar
FL • R
Sponsored 5/13/2025
McClain
MI • R
Sponsored 5/13/2025
Rep. Donalds, Byron [R-FL-19]
FL • R
Sponsored 5/14/2025
Rep. Wagner, Ann [R-MO-2]
MO • R
Sponsored 5/14/2025
Rep. Meuser, Daniel [R-PA-9]
PA • R
Sponsored 5/14/2025
Haridopolos
FL • R
Sponsored 5/14/2025
Moore (NC)
NC • R
Sponsored 5/15/2025
Schmidt
KS • R
Sponsored 5/19/2025
Rep. Taylor, David J. [R-OH-2]
OH • R
Sponsored 7/17/2025
Rep. Palmer, Gary J. [R-AL-6]
AL • R
Sponsored 7/21/2025
Rep. McGarvey, Morgan [D-KY-3]
KY • D
Sponsored 7/23/2025
Casten
IL • D
Sponsored 9/2/2025
Rep. Nunn, Zachary [R-IA-3]
IA • R
Sponsored 9/11/2025
Womack
AR • R
Sponsored 10/8/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 10/28/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov