WASHINGTON, April 15 -- Sen. John Boozman, R-Arkansas, issued the following news release: * * * Boozman, Hill Introduce Legislation to Grow Employee Ownership WASHINGTON --U.S. Senator John Boozman (R-AR) and Representative French Hill (R-AR-02) introduced the S. Corporation Additional Participation ( S-CAP ) Act, legislation to increase the maximum number of employees who can become shareholders in an S Corporation (S Corps) from 100 to 250. "Congress has a duty to shape the tax code with  more PR