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

Shown Here:
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.