United States · Bill · HR
H.R. 2670 (113th)
OPEN Act
Introduced
11 July 2013
Last action
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Status
Referred to the Committee on Ways and Means, and in addition to the Committee on House Administration, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sponsors
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Subjects
Discovery layer
Source updated
12 August 2025
Summary
Openness in Political Expenditures Now Act or OPEN Act - Amends the Federal Election Campaign Act of 1971 to require a corporation which submits regular, periodic reports to its shareholders and a labor organization which submits similar reports to its members to include in each such report specified information on disbursements it has made for certain political activity (including independent expenditures and electioneering communications) during the period covered by the report. Limits the amount of disbursements reported, however, to the amount that equals or exceeds the applicable threshold for the covered political activity. Defines "applicable threshold" for a disbursement as: (1) $250 for an independent expenditure, (2) $10,000 for an electioneering communication or another kind of communication meeting specified criteria, and (3) the amount of the applicable limitation on contributions in effect for payment of dues or other amounts to a trade association or to a tax-exempt non-profit civic league meeting certain criteria (501[c][4] organization). Requires a corporation or labor organization reporting such expenditures to: (1) file a statement about them with the Election Assistance Commission (EAC), and (2) post on its website (if any) a hyperlink from its homepage to this statement on the EAC website. Amends the Internal Revenue Code to subject a 501(c)(4) organization to the income tax on corporations if: (1) its expenditures for the taxable year for covered political activity exceed the lesser of 10% of its total expenditures or $10 million, and (2) its governing instrument does not effectively prohibit its expenditures for a covered political activity from exceeding these thresholds.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 11 July 2013
Introduced in House (PDF)
Introduced in House · EN · 11 July 2013
Introduced in House
summary · EN · 11 July 2013
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/house-bill/2670
- Open data entity: https://api.congress.gov/v3/bill/113/hr/2670