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
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
Plain-English summary
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
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.
Committees of jurisdiction
1