S.177 This bill introduced Jan 17, 2019 by Senator Pat Roberts (R-KS) is 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. This bill enjoys bipartisan support with 25 cosponsors 15 Democratic and 10 Republican.  No Indiana Senator has cosponsored this bill.