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H.R. 9504 119th Congress House

Tax Exempt Hospital Transparency Act

Official title: To amend the Internal Revenue Code of 1986 to establish additional reporting requirements for hospital organizations, and for other purposes.

Introduced: June 29, 2026 Introduced by: Gregory F. Murphy Republican · North Carolina See on congress.gov
Taxation
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 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 1, 2026
Committee Consideration and Mark-up Session Held
Jul 1, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 25 - 15.
Jun 29, 2026
Referred to the House Committee on Ways and Means.
Jun 29, 2026
Introduced in House
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Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 25 - 15.

 Plain-English summary Congressional Research Service

Tax Exempt Hospital Transparency Act

This bill requires tax-exempt hospital organizations to report additional information to the Internal Revenue Service.

The bill defines a tax-exempt hospital organization as an organization that is licensed or recognized as a hospital and is required to

  • conduct a community health needs assessment and adopt a strategy to meet the needs identified in the assessment,
  • have a written financial assistance policy,
  • limit charges for emergency and medically necessary care provided to individuals eligible for financial assistance and prohibit the use of gross charges,
  • meet certain billing and collection requirements, and
  • file IRS Form 990 (Return of Organization Exempt From Income Tax).

Under the bill, a tax-exempt hospital organization must include with Form 990 certain identifying information and

  • a description of how the organization addresses the needs identified in the most recent community health needs assessment, the needs not addressed, and the reasons why needs are not being addressed;
  • audited financial statements;
  • the value (at cost) of the financial assistance provided; and
  • the numbers of completed financial assistance applications received, granted, and denied during the tax year.

Further information reporting requirements are imposed on certain large or high-revenue tax-exempt hospital organizations.

Finally, the bill requires the Government Accountability Office to (1) study and report the costs associated with the additional information reporting requirements, and (2) estimate the amount of tax revenue that would be generated from the 25 tax-exempt hospital organizations with the highest gross revenue if such organizations were not exempt from tax.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 129

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

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See all 129 filings →
 Cosponsors 1
All 1 Republican 1
R
Smucker, Lloyd
Pennsylvania · Jun 29, 2026
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 9504: Tax Exempt Hospital Transparency Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-9504/
MLA
"H.R. 9504: Tax Exempt Hospital Transparency Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-9504/.
Bluebook (legal)
H.R. 9504, 119th Cong. (2026), https://openamerica.io/bill/119-HR-9504/.
Markdown link
[H.R. 9504: Tax Exempt Hospital Transparency Act](https://openamerica.io/bill/119-HR-9504/)
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