H.R. 531 · 115th Congress
S-Corp Access to Crowdfunding Act
- Stage
- In committee
- Sponsor
- J. Hill
- Introduced
- 2017-01-13
- Latest action
- 2017-01-13 · Introduced in House
Summary
S-Corp Access to Crowdfunding Act
This bill amends the Internal Revenue Code, with respect to the taxation of S corporations, to exclude from the 100 shareholder limitation for such corporations individuals who acquired shares in an S corporation through: (1) small public offerings, or (2) one or more crowdfunding offerings.