SHARE Plan Act
Introduced
Moved
Reached a final decision
Introduced 2025-07-23
Derived from the official record below.
Officially: “SHARE Plan Act” Read the full text
Taxation
What it does
The bill cuts the corporate tax rate by 3 percentage points for US-based corporations with at least 500 full-time US employees that have given employees stock equal to at least 5 percent of shares over time, or 1 percent in a single year, through a company-wide plan. That plan must share stock equally with at least the lowest-paid 80 percent of employees. The cut cannot exceed the value of stock distributed, and employees owe no income tax on stock received this way.
Written by AI from the complete official bill text and independently fact-checked against it. Not legal advice.
Where it is
Introduced · 2025-07-23
In the House.
Committee, then floor votes in both chambers · next
Official documents
The on-site text is shown verbatim from the GovInfo publication, captured 2026-07-12. The same version at GovInfo.
The numbers
2%
of bills introduced became law in the 118th Congress, 2023 to 2024 (n=16,213)
14
sponsors, out of 218 needed to pass
Every fact on this page links to its source, starting with the official bill record. Last action: Referred to the House Committee on Ways and Means. (2025-07-23).