Summary: H.R.4831 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for H.R.4831. Bill summaries are authored by CRS.

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Introduced in House (03/22/2016)

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) a small issues public offering, or (2) one or more crowdfunding offerings.