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Standard Summary
Comprehensive overview in 1-2 paragraphs
Increases the maximum number of shareholders for S corporations from 100 to 250.
Key Points
- 1Amends Section 1361(b)(1)(A) of Internal Revenue Code
- 2Raises S corporation shareholder limit to 250
- 3Effective for taxable years after December 31, 2025
- 4Allows larger companies to maintain S corp status
- 5Aims to expand access to S corporation benefits
- 6Known as S-CAP Act of 2025
Impact Areas
Small businessesS corporation taxationCorporate structure optionsSmall business financing
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