Spotlight Act

referredUnited States· United States Congress· EN

Introduced

30 January 2019

Last action

30 January 2019 · Introduced

Status

Read twice and referred to the Committee on Finance.

Summary

Spotlight Act This bill repeals an Internal Revenue Service (IRS) revenue procedure (Rev. Proc. 2018-38) that exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of substantial contributors (persons who contribute more than $5,000 per year) on information returns that are filed with the IRS. The bill requires tax-exempt organizations that fall under sections 501(c)(4), 501(c)(5), and 501(c)(6) of the Internal Revenue Code (e.g., social welfare organizations, labor organizations, business leagues) to disclose the names and addresses of all substantial contributors on their returns. The bill also eliminates the authority of the IRS to provide exceptions to the disclosure requirements for tax-exempt organizations. This provision does not apply to determinations made by the IRS before July 16, 2018.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

30 January 2019
Introduced
Introduced in Senate
Source: IntroReferral
30 January 2019
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 30 January 2019 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 30 January 2019
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Introduced in Senate (PDF)
Introduced in Senate · EN · 30 January 2019
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Introduced in Senate
summary · EN · 30 January 2019
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← Spotlight Act

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/116th-congress/senate-bill/276
Open data entity: https://api.congress.gov/v3/bill/116/s/276
us · 116-s-276 · source updated 5 December 2025