Q: In this task, you are given a summary for US Congressional and California state bill, your task is to generate a Title for this bill. The preferred titles are under forty words and mention the purpose of the bill.
S Corporation Investment Act of 1994 - Amends the Internal Revenue Code to increase from 35 to 40 the maximum number of shareholders of an S Corporation (small business corporation). Allows members of a family to be treated as one shareholder.
Increases the percentage of permissible passive income.
Allows a deduction for payments made to a reinvestment reserve with limitations.
A:
S Corporation Investment Act of 1994