II 118th CONGRESS 1st Session S. 2515 IN THE SENATE OF THE UNITED STATES July 26, 2023 Mr. Cardin (for himself, Mr. Daines , Ms. Stabenow , Mr. Crapo , Mr. Brown , Mr. Grassley , Mr. Van Hollen , Mr. Barrasso , Ms. Klobuchar , Mr. Young , Mr. Tester , Mr. Cassidy , Mr. Booker , Mrs. Blackburn , Ms. Smith , Mr. Risch , Mr. Sanders , Ms. Collins , Mr. King , Mr. Moran , Mr. Reed , and Mr. Welch ) 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.