Spotlight Act
Latest action · Feb 3, 2021 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedFeb 3, 2021
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Spotlight Act
This bill renders null and void final Internal Revenue Service (IRS) regulations published on May 28, 2020, relating to the reporting requirements of tax-exempt organizations.
The bill requires tax-exempt organizations that fall under sections 501(c)(4), 501(c)(5), and 501(c)(6) of the Internal Revenue Code (e.g., social welfare organizations, labor organizations, business leagues) to disclose the names and addresses of all substantial contributors (persons who contribute more than $5,000 per year to such organizations) on their information returns.
The bill also eliminates the authority of the IRS to provide exceptions to the disclosure requirements for tax-exempt organizations. This provision does not apply to determinations made by the IRS before July 16, 2018.
Cosponsors 19
Members who signed on, in the order they did. Signatures ran from Feb 3, 2021 to Mar 15, 2021; 18 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-MN | Amy Klobuchar | Original | Feb 3, 2021 |
| I-ME | Angus S. King Jr. | Original | Feb 3, 2021 |
| D-NV | Catherine Cortez Masto | Original | Feb 3, 2021 |
| D-MD | Chris Van Hollen | Original | Feb 3, 2021 |
| D-NJ | Cory A. Booker | Original | Feb 3, 2021 |
| D-MA | Elizabeth Warren | Original | Feb 3, 2021 |
| D-OR | Jeff Merkley | Original | Feb 3, 2021 |
| D-HI | Mazie K. Hirono | Original | Feb 3, 2021 |
| D-CO | Michael F. Bennet | Original | Feb 3, 2021 |
| D-WA | Patty Murray | Original | Feb 3, 2021 |
| D-CT | Richard Blumenthal | Original | Feb 3, 2021 |
| D-NJ | Robert Menendez | Original | Feb 3, 2021 |
| D-PA | Robert P. Casey Jr. | Original | Feb 3, 2021 |
| D-OR | Ron Wyden | Original | Feb 3, 2021 |
| D-RI | Sheldon Whitehouse | Original | Feb 3, 2021 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Feb 3, 2021 |
Actions 2
Everything that happened, newest first.
- Feb 3, 2021Introduced in Senate
- Feb 3, 2021Read twice and referred to the Committee on Finance.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Printed hearings 1
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| S. Hrg. 117-423 | LAWS AND ENFORCEMENT GOVERNING THE POLITICAL ACTIVITIES OF TAX-EXEMPT ENTITIES113 pages | Finance Committee | May 4, 2022 |
Related bills 3
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 774 | Spotlight Act | Identical bill | Feb 3, 2021 |
| S 2747 | Freedom to Vote Act | Related bill | Oct 20, 2021 |
| HR 5746 | Freedom to Vote: John R. Lewis Act | Related bill | Jan 19, 2022 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- 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 contributors, and for other purposes.
- Short Title(s) as Introduced
- Spotlight Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Feb 3, 2021Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
