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H.R. 4938 118th 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: July 26, 2023 Introduced by: Brittany Pettersen Democratic · Colorado See on congress.gov
Finance and Financial Sector Administrative law and regulatory proceduresForeign and international corporationsSecuritiesSecurities and Exchange Commission (SEC)
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Tax administration and collection, taxpayersTaxation of foreign income
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Jul 26, 2023
Introduced in House
Jul 26, 2023
Referred to the House Committee on Financial Services.
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 Latest action July 26, 2023

Referred to the House Committee on Financial Services.

 Plain-English summary Congressional Research Service

Disclosure of Tax Havens and Offshoring Act

This bill requires certain members of a multinational enterprise group that are also 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. (Multinational enterprise groups have two or more entities with different tax jurisdictions.) 

 Related & companion bills 1
  • S 638 Disclosure of Tax Havens and Offshoring Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4938: Disclosure of Tax Havens and Offshoring Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-4938/
MLA
"H.R. 4938: Disclosure of Tax Havens and Offshoring Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-4938/.
Bluebook (legal)
H.R. 4938, 118th Cong. (2026), https://openamerica.io/bill/118-HR-4938/.
Markdown link
[H.R. 4938: Disclosure of Tax Havens and Offshoring Act](https://openamerica.io/bill/118-HR-4938/)
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