EMERY SAPP & SONS

H.R. 4896, S. 2515: Promotion and Expansion of Private Employee Ownership Act of 2023 This bill accelerates to the enactment date of this bill the deferral of tax (currently, after December 31, 2027) on sales of employer stock to employee stock ownership plans (ESOPs) sponsored by S corporations. It also eliminates the limitation on the amount that may be deferred.

Highway projects in general, issue monitoring.

Monitoring transportation and infrastructure budget allocations in general