{"bill":{"id":"118-s-638","congress":118,"type":"S","number":638,"title":"Disclosure of Tax Havens and Offshoring Act","originChamber":"Senate","introducedDate":"2023-03-02","sponsors":[{"bioguideId":"V000128","fullName":"Sen. Van Hollen, Chris [D-MD]","party":"D","state":"MD","district":null},{"bioguideId":"V000128","fullName":"Sen. Van Hollen, Chris [D-MD]","party":"D","state":"MD","district":null}],"cosponsorsCount":11,"latestAction":{"actionDate":"2023-09-12","text":"Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 118-475."},"policyArea":"Finance and Financial Sector","subjects":["Administrative law and regulatory procedures","Foreign and international corporations","Securities","Securities and Exchange Commission (SEC)","Tax administration and collection, taxpayers","Taxation of foreign income"],"actions":[{"date":"2023-09-12","text":"Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 118-475.","type":"Committee","chamber":"Senate","hasVote":false},{"date":"2023-03-02","text":"Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.","type":"IntroReferral","chamber":"Senate","hasVote":false},{"date":"2023-03-02","text":"Introduced in Senate","type":"IntroReferral","chamber":"Library of Congress","hasVote":false}],"summary":" <p><b>Disclosure of Tax Havens and Offshoring Act </b></p> <p>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.)</p>","updateDate":"2026-05-27T11:03:27Z"},"markets":[],"stateBills":[],"meta":{"sources":["congress.gov"],"latencyMs":91,"ts":"2026-05-29T23:38:40.169Z"},"nextActions":{"inspect":[],"related":[{"description":"Search related legislation","method":"GET","url":"https://simplefunctions.dev/api/public/query-gov?q=Disclosure%20of%20Tax%20Havens%20and%20Offshoring%20Act"}]}}