S 1371
S-CAP Act of 2025
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 9:06 AM
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
The S-CAP Act of 2025 seeks to make it easier for small businesses to qualify as S corporations. Specifically, it changes the requirement for the number of shareholders needed to be considered an S corporation from 100 to 250. This change would allow more small businesses to take advantage of the tax benefits associated with S corporation status. The bill takes effect starting January 1, 2026.
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