118th Congress Finance and Financial Sector
S. 638: Disclosure of Tax Havens and Offshoring Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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.)
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Tammy Baldwin D-WIOriginal
- Richard Blumenthal D-CTOriginal
- Robert Casey D-PAOriginal
- Richard Durbin D-ILOriginal
- Tammy Duckworth D-ILOriginal
- Amy Klobuchar D-MNOriginal
- Bernard Sanders I-VTOriginal
- Tina Smith D-MNOriginal
- Sheldon Whitehouse D-RIOriginal
- Elizabeth Warren D-MAOriginal
- Peter Welch D-VT
Who scored on this bill
- 1Chris Van Hollen SponsorDrew cross-party cosponsors, introduced2 events+6
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Chris Van Hollen
- S. 3270: Edward L. Ramsey Olney Post Office Building (Olney, MD)
- S.J.Res. 130: Disapproval of Bureau of Consumer Financial Protection relating to withdrawal of the rule rule: Consumer Financial Protection Circular 2024-05: Improper Overdraft Opt-In Practices
- S. 1216: Taiwan Allies Fund Act
- S. 2236: YALI Act of 2026
- S. 2224: Taiwan International Solidarity Act
- S. 2620: Chesapeake National Recreation Area Act
History
- Introduced in the Senate by Chris Van Hollen.
Show the full action history (3 actions)
- Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 118-475.
- Introduced in Senate
- Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.


