3.0.0
2515
2025-12-04T19:53:30Z
2025-12-04T19:53:30Z
Senate
S
S
2023-07-26
118
https://www.congress.gov/bill/118th-congress/senate-bill/2515
- ssfi00
Finance Committee
Senate
Standing
  - Referred To
2023-07-26T19:03:18Z

- Promotion and Expansion of Private Employee Ownership Act of 2023
118
4896
HR
2023-07-26
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, and Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
  - Identical bill
CRS

- Promotion and Expansion of Private Employee Ownership Act of 2023
118
5011
HR
2023-07-27
Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, and Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
  - Identical bill
CRS
- 2023-07-26
  - ssfi00
Finance Committee
Senate
Read twice and referred to the Committee on Finance.
IntroReferral
- 2023-07-26
Introduced in Senate
IntroReferral
10000
9
Library of Congress
- C000141
Sen. Cardin, Benjamin L. [D-MD]
Ben
Cardin
D
MD
N
- D000618
Sen. Daines, Steve [R-MT]
Steve
Daines
R
MT
2023-07-26
True
- S000770
Sen. Stabenow, Debbie [D-MI]
Debbie
Stabenow
D
MI
2023-07-26
True
- C000880
Sen. Crapo, Mike [R-ID]
Mike
Crapo
R
ID
2023-07-26
True
- B000944
Sen. Brown, Sherrod [D-OH]
Sherrod
Brown
D
OH
2023-07-26
True
- G000386
Sen. Grassley, Chuck [R-IA]
Chuck
Grassley
R
IA
2023-07-26
True
- V000128
Sen. Van Hollen, Chris [D-MD]
Chris
Van Hollen
D
MD
2023-07-26
True
- B001261
Sen. Barrasso, John [R-WY]
John
Barrasso
R
WY
2023-07-26
True
- K000367
Sen. Klobuchar, Amy [D-MN]
Amy
Klobuchar
D
MN
2023-07-26
True
- Y000064
Sen. Young, Todd [R-IN]
Todd
Young
R
IN
2023-07-26
True
- T000464
Sen. Tester, Jon [D-MT]
Jon
Tester
D
MT
2023-07-26
True
- C001075
Sen. Cassidy, Bill [R-LA]
Bill
Cassidy
R
LA
2023-07-26
True
- B001288
Sen. Booker, Cory A. [D-NJ]
Cory
Booker
D
NJ
2023-07-26
True
- B001243
Sen. Blackburn, Marsha [R-TN]
Marsha
Blackburn
R
TN
2023-07-26
True
- S001203
Sen. Smith, Tina [D-MN]
Tina
Smith
D
MN
2023-07-26
True
- R000584
Sen. Risch, James E. [R-ID]
James
Risch
R
ID
E.
2023-07-26
True
- S000033
Sen. Sanders, Bernard [I-VT]
Bernard
Sanders
I
VT
2023-07-26
True
- C001035
Sen. Collins, Susan M. [R-ME]
Susan
Collins
R
ME
M.
2023-07-26
True
- K000383
Sen. King, Angus S., Jr. [I-ME]
Angus
King
I
ME
S.
2023-07-26
True
- M000934
Sen. Moran, Jerry [R-KS]
Jerry
Moran
R
KS
2023-07-26
True
- R000122
Sen. Reed, Jack [D-RI]
John
Reed
D
RI
F.
2023-07-26
True
- W000800
Sen. Welch, Peter [D-VT]
Peter
Welch
D
VT
2023-07-26
True
- W000802
Sen. Whitehouse, Sheldon [D-RI]
Sheldon
Whitehouse
D
RI
2023-09-26
False
- T000250
Sen. Thune, John [R-SD]
John
Thune
R
SD
2023-09-26
False
- C000127
Sen. Cantwell, Maria [D-WA]
Maria
Cantwell
D
WA
2023-09-26
False
- T000476
Sen. Tillis, Thomas [R-NC]
Thomas
Tillis
R
NC
Roland
2023-09-26
False
- S001181
Sen. Shaheen, Jeanne [D-NH]
Jeanne
Shaheen
D
NH
2023-09-28
False
- B001310
Sen. Braun, Mike [R-IN]
Mike
Braun
R
IN
2023-09-28
False
- S001217
Sen. Scott, Rick [R-FL]
Rick
Scott
R
FL
2023-10-17
False
- C001070
Sen. Casey, Robert P., Jr. [D-PA]
Bob
Casey
D
PA
2023-10-17
False
- P000595
Sen. Peters, Gary C. [D-MI]
Gary
Peters
D
MI
2023-10-17
False
- S001227
Sen. Schmitt, Eric [R-MO]
Eric
Schmitt
R
MO
S.
2023-11-08
False
- F000479
Sen. Fetterman, John [D-PA]
John
Fetterman
D
PA
K.
2023-11-08
False
- B001236
Sen. Boozman, John [R-AR]
John
Boozman
R
AR
2024-01-18
False
- C001088
Sen. Coons, Christopher A. [D-DE]
Christopher
Coons
D
DE
A.
2024-01-18
False
- H001042
Sen. Hirono, Mazie K. [D-HI]
Mazie
Hirono
D
HI
K.
2024-03-14
False
- R000618
Sen. Ricketts, Pete [R-NE]
Pete
Ricketts
R
NE
2024-03-20
False
- H001076
Sen. Hassan, Margaret Wood [D-NH]
Maggie
Hassan
D
NH
2024-04-08
False
- K000393
Sen. Kennedy, John [R-LA]
John
Kennedy
R
LA
2024-04-08
False
- F000463
Sen. Fischer, Deb [R-NE]
Deb
Fischer
R
NE
2024-04-11
False
- B001230
Sen. Baldwin, Tammy [D-WI]
Tammy
Baldwin
D
WI
2024-04-11
False
Taxation
Taxation
2023-08-28T21:08:08Z
00
2023-07-26
Introduced in Senate
2023-09-26T17:38:06Z
Promotion and Expansion of Private Employee Ownership Act of 2023
This bill accelerates to the enactment date of this bill the deferral of tax (currently, after December 31, 2027) on sales of employer stock to employee stock ownership plans (ESOPs) sponsored by S corporations. It also eliminates the limitation on the amount that may be deferred.
The Department of the Treasury must establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. The office must provide education and outreach about the benefits of employee ownership of S corporations and technical assistance to assist S corporations in sponsoring ESOPs.
The bill directs the Department of Labor to appoint an Advocate for Employee Ownership.

Promotion and Expansion of Private Employee Ownership Act of 2023
- Display Title
45

Promotion and Expansion of Private Employee Ownership Act of 2023
2024-07-24T15:20:50Z
- Short Title(s) as Introduced
101

Promotion and Expansion of Private Employee Ownership Act of 2023
2024-05-24T13:37:28Z
Introduced in Senate
IS
- Official Title as Introduced
6

A bill 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.
2024-03-15T08:08:35Z
Introduced in Senate
IS
- Introduced in Senate
2023-07-26T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118s2515is/xml/BILLS-118s2515is.xml
2023-07-26
Read twice and referred to the Committee on Finance.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
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