II 116th CONGRESS 1st Session S. 177 IN THE SENATE OF THE UNITED STATES January 17, 2019 Mr. Roberts (for himself, Mr. Cardin , Mr. Tillis , Mr. Portman , Mr. Crapo , Ms. Cantwell , Mr. Risch , Mr. Whitehouse , Mr. Leahy , Ms. Klobuchar , Ms. Stabenow , Ms. Baldwin , Mr. Casey , Mr. Moran , Mr. Van Hollen , Mr. Peters , Ms. Ernst , Mr. Isakson , Mr. Reed , Mr. Hoeven , Mr. Thune , Mrs. Murray , Ms. Duckworth , Mr. Tester , Ms. Collins , and Mr. Coons ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL 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.