- Stage
- In committee
- Started in
- House
- Sponsors
- 14
- Latest action
- Jul 23, 2025
What it does
The SHARE Plan Act would amend the Internal Revenue Code to provide a reduced corporate tax rate for companies that maintain a plan distributing equity to employees, lowering their tax rate by 3 percentage points under certain conditions. To qualify as a SHARE corporation, a company must have at least 500 U.S.-based full-time employees, be domiciled in the U.S., and either distribute stock to employees equal to at least 1% of outstanding shares or achieve a SHARE ratio of at least 5%, with additional rules for valuation, vesting, and employee eligibility. The bill also excludes SHARE plan stock from employees’ gross income and allows corporations a deduction for the fair market value of…
No official summary is available here. This one was written by AI from the bill’s text.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
Where it goes next
While a bill can still move, the questions are about people and money.