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HR 3105119th CongressIntroduced
Promotion and Expansion of Private Employee Ownership Act of 2025
Introduced: Oct 29, 2025
Economy & TaxesFinancial ServicesLabor & Employment
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Promotion and Expansion of Private Employee Ownership Act of 2025 aims to expand employee stock ownership plans (ESOPs) in S corporations by repealing tax deferral limitations, establishing a Treasury technical assistance office, and modifying Small Business Act eligibility rules to preserve small business status for ESOP-owned companies.
Key Points
- 1Repeals the expiration date for tax deferral on sales of employer stock to ESOPs, allowing indefinite deferral.
- 2Establishes the S Corporation Employee Ownership Assistance Office within the Department of Treasury to provide education and technical support.
- 3Amends the Small Business Act to ensure ESOP-owned S corporations retain eligibility for small business loans and programs.
Impact Areas
S corporations adopting or expanding ESOPsSmall businesses and their employeesDepartment of Treasury and Small Business AdministrationDepartment of Labor and ESOP participants
Generated by legislative-analysis-v2 on Nov 7, 2025