House bill · 119th Congress · Latest step: Introduced
Promotion and Expansion of Private Employee Ownership Act of 2025
Official title: To amend the Internal Revenue Code of 1986 and the Small Business Act to expand the availability of employee stock ownership plans in S corporations, and for other purposes.
Open in Bill Explorer →Where it went
- IntroducedApr 30, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Apr 30, 2025 — Referred to the Committee on Ways and Means, and in addition to the Committees on Small Business, and Education and Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Cost and committee reports
Official records Congress.gov attaches to H.R. 3105.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. KELLY of Pennsylvania, as printed in the Congressional Record (Vol. 171, No. 72, April 30, 2025, Page H1776):Article 1, Section 8, Clause 1 of the U.S. ConstitutionSource: Congress.gov, Congressional Record April 30, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 55 characters
- Congress.gov bill record
- H.R. 3105, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/3105
- Record last updated by Congress.gov
- October 23, 2026
- PORKER copy retrieved
- October 23, 2026
- Stored copy, SHA-256 of the file
c4e404434a70109fc174e91d258fd3b31379c6abef8efd2d42fceb3f698b625a
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of October 23, 2026). Not every bill gets one.
From the Congress.gov bill record for H.R. 3105, last updated October 23, 2026. PORKER’s copy was retrieved October 23, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
65 cosponsors — 40 Republicans, 24 Democrats, 1 independent
25 of 65 cosponsors (38%) are from the other party.
Robert Aderholt (R-AL), Mark Alford (R-MO), Don Bacon (R-NE), James Baird (R-IN), Michael Baumgartner (R-WA), Suzanne Bonamici (D-OR), Brendan Boyle (D-PA), Julia Brownley (D-CA), Ed Case (D-HI), Emanuel Cleaver (D-MO), Angie Craig (D-MN), Sharice Davids (D-KS), Danny Davis (D-IL), Troy Downing (R-MT), Ron Estes (R-KS), Dwight Evans (D-PA), Gabe Evans (R-CO), Scott Fitzgerald (R-WI), Brian Fitzpatrick (R-PA), Scott Franklin (R-FL), Sam Graves (R-MO), Glenn Grothman (R-WI), Mike Haridopolos (R-FL), Dusty Johnson (R-SD), Robin Kelly (D-IL), Ro Khanna (D-CA), Kevin Kiley (I-CA), Young Kim (R-CA), David Kustoff (R-TN), Darin LaHood (R-IL) and 35 more.
More from the sponsor
Other 119th Congress bills sponsored by Rep. Mike Kelly.
- H.R. 7959 (119th) IRS Whistleblower Program Improvement Act
- H.Res. 1156 (119th) Expressing support for tax policies that support working families.
- H.R. 3514 (119th) Improving Seniors’ Timely Access to Care Act of 2025
- H.R. 9098 (119th) Congressional Records Protection Act of 2026
- H.R. 516 (119th) To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
- H.R. 2199 (119th) Restore Protections for Dialysis Patients Act
Related bills
- S. 2461 (119th) Promotion and Expansion of Private Employee Ownership Act of 2025Identical bill
- S. 2474 (119th) Advocate for Employee Ownership ActRelated bill
Relationships as recorded by Congress.gov.
Sponsor’s state and district
Data as of Oct 23, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.