,,ii  #aai? ,,congress  #a/ ,session    
,s4 #acga  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #i1 #bjbe,mr4   
,boozman introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase !     
numb] ( eligible %>ehold]s ( an ,s      
corporation4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,s-,corporation         
,additional ,p>ticipation ,act ( #bjbe  
or ! ,s-,,cap ,act ( #bjbe4  #b4        
,increase 9 numb] ( %>ehold]s to qualify
 z an ,s corporation  7a7 ,9 g5]al      
,section #acfa7;b77#a77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 #ajj & ins]t+ #bej4  7b7 ,effective    
date ,! am5dm5t made by ?is section %all
 apply to taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjbe4