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.

HR 2497 modifies SEC rules to change how public companies calculate market capitalization when assessing if an acquisition or sale is significant. It allows companies to include the value of all share types - such as preferred stock and convertible shares - in this calculation, rather than only counting voting and non-voting common stock. This adjustment directly affects companies required to file SEC financial statements under current regulations. The bill aims to prevent unusual or inconsistent results in acquisition testing by using a more comprehensive market value approach. It does not alter the underlying requirements but adjusts the calculation method for determining significance.