S. 2461

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 and the Small Business Act to expand the availability of employee stock ownership plans in S corporations, and for other purposes.

IN THE SENATE OF THE UNITED STATES · July 24, 2025 · Sponsor: Mr. Daines · Committee: Committee on Finance

Table of contents

• S. 2461
  • Sec. 3005. Advocate for employee ownership.

Sec. 3005. Advocate for employee ownership.