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H.R. 3007 117th Congress House

Disclosure of Tax Havens and Offshoring Act

Official title: To amend the Securities Act of 1934 to require country-by-country reporting.

Introduced: May 7, 2021 See on congress.gov
Finance and Financial Sector Administrative law and regulatory proceduresForeign and international corporationsSecuritiesSecurities and Exchange Commission (SEC)
More subjectsShow fewer subjects
Tax administration and collection, taxpayersTaxation of foreign income
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 8, 2021
Placed on the Union Calendar, Calendar No. 35.
Jun 8, 2021
Reported (Amended) by the Committee on Financial Services. H. Rept. 117-52.
May 12, 2021
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 28 - 23.
May 12, 2021
Committee Consideration and Mark-up Session Held.
May 7, 2021
Referred to the House Committee on Financial Services.
May 7, 2021
Introduced in House
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 Latest action June 8, 2021

Placed on the Union Calendar, Calendar No. 35.

 Plain-English summary Congressional Research Service

Disclosure of Tax Havens and Offshoring Act

This bill requires certain issuers of securities to annually disclose information related to the tax jurisdiction, income, and assets of their constituent entities on a country-by-country basis.

 Related & companion bills 2
  • S 1545 Identical bill Disclosure of Tax Havens and Offshoring Act
  • HR 1187 Corporate Governance Improvement and Investor Protection Act
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 6
D
Omar, Ilhan
Minnesota · Jun 4, 2021
 D
Beyer, Donald S.
Virginia · May 11, 2021
COOPER, JAMES
· May 7, 2021
 D
García, Jesús G. "Chuy"
Illinois · May 7, 2021
 D
Lynch, Stephen F.
Massachusetts · May 7, 2021
 D
Norton, Eleanor Holmes
District of Columbia · May 7, 2021
 D
Sherman, Brad
California · May 7, 2021
Wexton, Jennifer
· May 7, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3007: Disclosure of Tax Havens and Offshoring Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-3007/
MLA
"H.R. 3007: Disclosure of Tax Havens and Offshoring Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-3007/.
Bluebook (legal)
H.R. 3007, 117th Cong. (2026), https://openamerica.io/bill/117-HR-3007/.
Markdown link
[H.R. 3007: Disclosure of Tax Havens and Offshoring Act](https://openamerica.io/bill/117-HR-3007/)
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