Summary: H.R.531 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for H.R.531. Bill summaries are authored by CRS.

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Introduced in House (01/13/2017)

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.