United States Government Publishing Office publisher pbl distributor dst United States Congress Senate author aut Government Organization text government publication eng BILLS 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.;Promotion and Expansion of Private Employee Ownership Act of 2025;S. 2461 (IS) Bills and Statutes 119_cong_bills legislative 2025-08-08 U.S. Government Publishing Office 2025-07-24 monographic deposited born digital 11 p. Y 1.6: Y 1.4/1: P0b002ee1d6076989 https://www.govinfo.gov/app/details/BILLS-119s2461is S. 2461 021-610-00252-9 000501532 000325576 Congressional bills Senate bills f:s2461_is.txt https://www.govinfo.gov/app/details/BILLS-119s2461is https://www.govinfo.gov/content/pkg/BILLS-119s2461is/html/BILLS-119s2461is.htm https://www.govinfo.gov/content/pkg/BILLS-119s2461is/pdf/BILLS-119s2461is.pdf https://www.govinfo.gov/content/pkg/BILLS-119s2461is/xml/BILLS-119s2461is.xml fdlp DGPO 2025-08-08 2025-08-09 BILLS-119s2461is machine generated eng Steve Daines United States Senate sponsor spn United States Congress Member Margaret Wood Hassan United States Senate cosponsor United States Congress Member Marsha Blackburn United States Senate cosponsor United States Congress Member Tina Smith United States Senate cosponsor United States Congress Member Chuck Grassley United States Senate cosponsor United States Congress Member Chris Van Hollen United States Senate cosponsor United States Congress Member Thom Tillis United States Senate cosponsor United States Congress Member Bernard Sanders United States Senate cosponsor United States Congress Member Todd Young United States Senate cosponsor United States Congress Member Peter Welch United States Senate cosponsor United States Congress Member James E. Risch United States Senate cosponsor United States Congress Member Mazie K. Hirono United States Senate cosponsor United States Congress Member Maria Cantwell United States Senate cosponsor United States Congress Member Jon Husted United States Senate cosponsor United States Congress Member United States Congress Senate Committee on Finance associated name asn Title 5 Section 5316 5 U.S.C. 5316 Title 15 Section 631et seq. 15 U.S.C. 631et seq. Title 29 Section 1001note Title 29 Section 1201et seq. 29 U.S.C. 1001note 29 U.S.C. 1201et seq. Public Law 104-188 Public Law No 104-188 Public Law 105-34 Public Law No 105-34 Public Law 117-328 Public Law No 117-328 s BILLS-119s2461is 119 1 SENATE SENATE 2461 is is Promotion and Expansion of Private Employee Ownership Act of 2025 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. Mr. Daines (for himself, Ms. Hassan, Mrs. Blackburn, Ms. Smith, Mr. Grassley, Mr. Van Hollen, Mr. Tillis, Mr. Sanders, Mr. Young, Mr. Welch, Mr. Risch, Ms. Hirono, Ms. Cantwell, and Mr. Husted) introduced the following bill; which was read twice and referred to the Committee on Finance Committee on Finance Finance Mr. Daines Steve Daines Daines, Steve Ms. Hassan Margaret Wood Hassan Hassan, Margaret Wood Maggie Hassan Mrs. Blackburn Marsha Blackburn Blackburn, Marsha Ms. Smith Tina Smith Smith, Tina Mr. Grassley Chuck Grassley Grassley, Chuck Mr. Van Hollen Chris Van Hollen Van Hollen, Chris Mr. Tillis Thom Tillis Tillis, Thomas Thomas Tillis Thomas Roland Tillis Mr. Sanders Bernard Sanders Sanders, Bernard Bernie Sanders Mr. Young Todd Young Young, Todd Mr. Welch Peter Welch Welch, Peter Mr. Risch James E. Risch Risch, James E. James Risch Ms. Hirono Mazie K. Hirono Hirono, Mazie K. Mazie Hirono Ms. Cantwell Maria Cantwell Cantwell, Maria Mr. Husted Jon Husted Husted, Jon false false