United States · Bill · S
S. 638 (118th)
Disclosure of Tax Havens and Offshoring Act
Introduced
2 March 2023
Last action
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Status
Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 118-475.
Sponsors
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Subjects
Discovery layer
Source updated
27 May 2026
Summary
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.)
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 2 March 2023
Introduced in Senate (PDF)
Introduced in Senate · EN · 2 March 2023
Introduced in Senate
summary · EN · 2 March 2023
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/118th-congress/senate-bill/638
- Open data entity: https://api.congress.gov/v3/bill/118/s/638