II 116th CONGRESS 2d Session S. 3270 IN THE SENATE OF THE UNITED STATES February 11, 2020 Mr. Tillis (for himself and Mr. Peters ) 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 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.