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S 1545 117th Congress Senate Finance and Financial Sector Administrative law and regulatory procedures Foreign and international corporations Securities Securities and Exchange Commission (SEC) Tax administration and collection, taxpayers Taxation of foreign income

Disclosure of Tax Havens and Offshoring Act

Introduced: May 11, 2021 Introduced by: Van Hollen, Chris Democratic · Maryland See on congress.gov
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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 11, 2021
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.
May 11, 2021
Introduced in Senate
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 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.

What's happening now May 11, 2021

Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1545: Disclosure of Tax Havens and Offshoring Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-1545/
MLA
"S. 1545: Disclosure of Tax Havens and Offshoring Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-1545/.
Bluebook (legal)
S. 1545, 117th Cong. (2026), https://openamerica.io/bill/117-S-1545/.
Markdown link
[S. 1545: Disclosure of Tax Havens and Offshoring Act](https://openamerica.io/bill/117-S-1545/)
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