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US HR774

US HR774
Spotlight Act


summary

Introduced
02/03/2021
In Committee
02/03/2021
Crossed Over
Passed
Dead
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, known as the Spotlight Act, amends the Internal Revenue Code 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 eliminated this reporting requirement, and it modifies the Secretary of the Treasury's discretionary authority to grant exceptions to the filing requirement. The goal of the bill is to increase transparency around the funding sources of these organizations.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Referred to the House Committee on Ways and Means. (on 02/03/2021)

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