119-S1371
S-CAP Act of 2025
Last action was on 4-9-2025
SenateCurrent status is Read twice and referred to the Committee on Finance.
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119th CONGRESS
1st Session
S. 1371
1. Short title2. Increase in number of shareholders to qualify as an S corporation1. Short title
This Act may be cited as the "S-Corporation Additional Participation Act of 2025" or the "S-CAP Act of 2025".
2. Increase in number of shareholders to qualify as an S corporation
(a) In general - Section 1361(b)(1)(A) of the Internal Revenue Code of 1986 is amended by striking "100" and inserting "250".
(b) Effective date - The amendment made by this section shall apply to taxable years beginning after December 31, 2025.