summary
Introduced
02/03/2021
02/03/2021
In Committee
02/03/2021
02/03/2021
Crossed Over
Passed
Dead
01/03/2023
01/03/2023
Introduced Session
117th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to require certain tax-exempt organizations to include on annual returns the names and addresses of substantial contribu- tors, and for other purposes.
AI Summary
This bill, the Spotlight Act, proposes to amend the Internal Revenue Code of 1986 to require certain tax-exempt organizations, such as social welfare organizations and business leagues, to include the names and addresses of their substantial contributors on their annual tax returns. The bill also repeals recent regulations that removed this reporting requirement and modifies the Secretary of the Treasury's discretionary authority to exempt organizations from this filing obligation.
Committee Categories
Budget and Finance
Sponsors (20)
Jon Tester (D)*,
Tammy Baldwin (D),
Michael Bennet (D),
Richard Blumenthal (D),
Cory Booker (D),
Sherrod Brown (D),
Tom Carper (D),
Bob Casey (D),
Catherine Cortez Masto (D),
Kirsten Gillibrand (D),
Mazie Hirono (D),
Angus King (I),
Amy Klobuchar (D),
Bob Menendez (D),
Jeff Merkley (D),
Patty Murray (D),
Chris Van Hollen (D),
Elizabeth Warren (D),
Sheldon Whitehouse (D),
Ron Wyden (D),
Last Action
Read twice and referred to the Committee on Finance. (on 02/03/2021)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/117th-congress/senate-bill/215/all-info |
| BillText | https://www.congress.gov/117/bills/s215/BILLS-117s215is.pdf |
| Bill | https://www.congress.gov/117/bills/s215/BILLS-117s215is.pdf.pdf |
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