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H.R. 2096

Promotion and Expansion of Private Employee Ownership Act of 2015

Promotion and Expansion of Private Employee Ownership Act of 2015

Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employee stock ownership plan (ESOP); and (2) allow a tax deduction for 50% of the interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities.

Directs the Department of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations.

Amends the Small Business Act to define "ESOP business concern" and allow such a concern to continue to qualify for loans, preferences, and other programs under such Act.

Referred to the Subcommittee on Health, Employment, Labor, and Pensions.

Rep. Reichert, David G. [R-WA-8](R-WA)Sponsor
95 cosponsors36 D59 R
95cosponsors3committees7actions2related bills9subjects
  1. Committee

    Referred to the Subcommittee on Health, Employment, Labor, and Pensions.

    Health, Employment, Labor, and Pensions Subcommittee
  2. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Small Business, 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.

    Small Business Committee
  3. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Small Business, 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.

    Education and the Workforce Committee
  4. IntroReferralH11100-A

    Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Small Business, 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.

  5. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Small Business, 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.

    Ways and Means Committee
  6. IntroReferralIntro-H

    Introduced in House

  7. IntroReferral1000

    Introduced in House

Promotion and Expansion of Private Employee Ownership Act of 2015 — Informed