To permit an issuer, when determining the market capitalization of the issuer for purposes of testing the significance of an acquisition or disposition, to include the value of all shares of the issuer.

Bill 118 hr 2497, also known as the "Market Capitalization Inclusion Act," aims to allow issuers to include the value of all shares of the issuer when determining their market capitalization for the purpose of testing the significance of an acquisition or disposition. Currently, issuers are only able to consider the value of outstanding shares that are publicly traded when calculating their market capitalization.

This bill seeks to provide issuers with a more accurate representation of their market capitalization by allowing them to include the value of all shares, including those that are not publicly traded. This could potentially impact the significance of an acquisition or disposition for the issuer, as it may change the threshold at which certain actions are required or permitted.

Proponents of the bill argue that this change would provide a more comprehensive and fair assessment of an issuer's market capitalization, while opponents may argue that it could potentially skew the results and impact decision-making processes. The bill will need to be carefully considered and debated in Congress before any potential changes are made to current regulations regarding market capitalization calculations.