House Bill Proposes Incentives for ESOPs

A congressional bill introduced in the House of Representatives proposes tax incentives for Employee Stock Ownership Plans (ESOPs). The bill is supported by the ESOP Association as legislative support to encourage more businesses to provide a way for employees to share in and help grow the company.

Bi-partisan sponsors, Representatives Ron Kind (D-WI-3) and Jason Smith (R-MO-8) introduced HR 2258, the Promotion and Expansion of Private Employee Ownership Act of 2019. The House bill is a companion to the Senate bill S.177, introduced by Sen. Pat Roberts (R-KS). The bill is intended to expand tax incentives and federal assistance for ESOPs that are sponsored by S Corporations.

Specifically, the bill would provide incentives and support through:

  • Deferral of tax for certain sales of employer stock to employee stock ownership plan sponsored by S corporation

  • Deduction for interest on loan to finance purchase of employer securities by an employee stock ownership plan sponsored by an S corporation

  • Establishment of the Department of the Treasury Technical Assistance Office

Contact your congress persons and stay tuned!

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