United States · Bill · HR
H.R. 2339 (115th)
Capital Access for Small Business Banks Act
Introduced
3 May 2017
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
11 August 2025
Summary
Capital Access for Small Business Banks Act This bill amends the Internal Revenue Code to allow a bank or a depository institution holding company which is an S corporation to: (1) have 500 shareholders (the current limit is 100 shareholders), and (2) issue qualified preferred bank stock. The bill makes a distribution of qualified preferred bank stock to a shareholder includible in the gross income of the shareholder and allows the bank or holding company to deduct the amount of such distribution.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 3 May 2017
Introduced in House (PDF)
Introduced in House · EN · 3 May 2017
Introduced in House
summary · EN · 3 May 2017
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/115th-congress/house-bill/2339
- Open data entity: https://api.congress.gov/v3/bill/115/hr/2339