Senate bill · S. 2017 (119th Congress)
S Corporation Modernization Act of 2025
U.S. Senate
Sponsor: Tim Sheehy (U.S. Senator for Montana, Republican)
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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data
Summary
This bill modifies Internal Revenue Code provisions affecting S corporations, including new rules for the treatment of built-in gains upon the death of a shareholder.
AI summary. Not an official summary. How we handle summaries
Where it stands
Assigned to a committee for review.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Senate Committee on Finance · U.S. Senate
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Related bills
As identified by Congress.gov.
Full history
- Jun 10, 2025
Introduced
Introduced in U.S. Senate
U.S. Senate
- Jun 10, 2025
Referred to committee
Read twice and referred to the Committee on Finance.
- Jun 10, 2025
Referred to committee
Read twice and referred to the Committee on Finance.
- Jun 10, 2025
Referred to committee
Read twice and referred to the Committee on Finance.
Read the record
- Read on Congress.gov (opens in a new tab) The official record on Congress.gov.