From the bill, a corporation qualifies (aka the current state of affairs) if... such corporation has a written plan under whic

From the bill, a corporation qualifies (aka the current state of affairs) if... such corporation has a written plan under which, in such calendar year, not less than 80 percent of all employees who provide services to such corporation in the United States (or any possession of the United States) are granted stock options, or restricted stock units, with the same rights and privileges to receive qualified stock.