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HR 531 115th Congress House

S-Corp Access to Crowdfunding Act

Official title: 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 a… Show full official titleShow less

Official title: 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.

Introduced: January 13, 2017 Introduced by: Hill, J. French Republican · Arkansas See on congress.gov
Taxation Corporate finance and managementSecuritiesSmall business
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 13, 2017
Referred to the House Committee on Ways and Means.
Jan 13, 2017
Introduced in House
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 Latest action January 13, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
McHenry, Patrick
· Jan 23, 2017
 R
Schweikert, David
Arizona · Jan 13, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 531: S-Corp Access to Crowdfunding Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-531/
MLA
"H.R. 531: S-Corp Access to Crowdfunding Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-531/.
Bluebook (legal)
H.R. 531, 115th Cong. (2026), https://openamerica.io/bill/115-HR-531/.
Markdown link
[H.R. 531: S-Corp Access to Crowdfunding Act](https://openamerica.io/bill/115-HR-531/)
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