Project 2025 Tracker / What’s done, what’s next

27. Financial Regulatory Agencies · Minor · Needs Congress

Exempt crowdfunding shareholders from the S corp 100-shareholder limit

Not started

“Congress should: … Amend the Internal Revenue Code to disregard crowdfunding and Regulation A shareholders for purposes of the 100-shareholder limit for Subchapter S corporations.”

What has happened

  1. Not started

    No action found yet. This entry is the starting point, not a finding.

Action
other
Object
Internal Revenue Code 100-shareholder limit for Subchapter S corporations
ID
2138