To amend the Internal Revenue Code of 1986 to make an exception to the 100 shareholder S corporation limitation in the case of shareholders whose shares were acquired through certain crowd-funding or small public offerings.

HB 4831 To amend the Internal Revenue Code of 1986 to make an exception to the 100 shareholder S corporation limitation in the case of shareholders whose shares were acquired through certain crowd funding or small public offerings

US Congress 114th Congress

Bill Texts

Introduced 03/24/2016

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Sponsors (2)

Rep. French Hill


Co-Sponsor

Rep. Randy Neugebauer


Co-Sponsor

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Subject(s)

Taxation Corporate Finance And Management Securities Small Business