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S 1974 115th Congress Senate

Tax Expenditures Accountability Act

Official title: A bill to require transparency in the tax code by requiring federally funded tax credits to be disclosed in the USASpending.gov website.

Introduced: October 17, 2017 See on congress.gov
Taxation
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 17, 2017
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6464-6465)
Oct 17, 2017
Introduced in Senate
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 Latest action October 17, 2017

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6464-6465)

 Plain-English summary Congressional Research Service

Tax Expenditures Accountability Act

This bill requires the Internal Revenue Service (IRS) to disclose information regarding tax credits for inclusion on the website established under the Federal Funding Accountability and Transparency Act of 2006. With respect to tax credits allowed for taxpayers (other than individuals) after the enactment of this bill, the IRS must disclose to the administrator of the website: (1) the name of the taxpayer, (2) the type of the tax credit allowed, and (3) the amount of the credit.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1974: Tax Expenditures Accountability Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-1974/
MLA
"S. 1974: Tax Expenditures Accountability Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1974/.
Bluebook (legal)
S. 1974, 115th Cong. (2026), https://openamerica.io/bill/115-S-1974/.
Markdown link
[S. 1974: Tax Expenditures Accountability Act](https://openamerica.io/bill/115-S-1974/)
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