I 116th CONGRESS 2d Session H. R. 5851 IN THE HOUSE OF REPRESENTATIVES February 11, 2020 Mr. Higgins of New York (for himself and Mr. Kelly of Pennsylvania ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow certain qualified over-the-counter securities to be treated as readily traded on an established securities market for the purpose of diversification requirements for employee stock ownership plans.