United States · Bill · HR
H.R. 4877 (103rd)
S Corporation Investment Act of 1994
Introduced
1 August 1994
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
S Corporation Investment Act of 1994 - Amends the Internal Revenue Code to increase from 35 to 40 the maximum number of shareholders of an S Corporation (small business corporation). Allows members of a family to be treated as one shareholder. Increases the percentage of permissible passive income. Allows a deduction for payments made to a reinvestment reserve with limitations.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 1 August 1994
Introduced in House (PDF)
Introduced in House · EN · 1 August 1994
Introduced in House
summary · EN · 1 August 1994
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/4877
- Open data entity: https://api.congress.gov/v3/bill/103/hr/4877