S. 3284: Spotlight Act

115th Congress · introduced 2018-07-26 · Taxation · Latest: Read twice and referred to the Committee on Finance.

federal

Follow this bill, step by step

Where it came from: introduced 2018-07-26 · official record
Who proposed it: Sen. Tester, Jon [D-MT] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Read twice and referred to the Committee on Finance. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Spotlight Act

Plain 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 information must also be made available to the public. 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.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Spotlight Act

Source: Congressional Research Service summary (Introduced in Senate)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Tester, Jon [D-MT] · 28 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Ron Wyden (D-OR), Sheldon Whitehouse (D-RI), Richard Blumenthal (D-CT), Chris Van Hollen (D-MD), Jack Reed (D-RI), Mazie K. Hirono (D-HI), Margaret Wood Hassan (D-NH), Jeff Merkley (D-OR), Tim Kaine (D-VA), Gary C. Peters (D-MI), Michael F. Bennet (D-CO), Patty Murray (D-WA), Martin Heinrich (D-NM), Catherine Cortez Masto (D-NV), Richard J. Durbin (D-IL), Angus S. King, Jr. (I-ME), Christopher Murphy (D-CT), Elizabeth Warren (D-MA), Jeanne Shaheen (D-NH), Tammy Duckworth (D-IL)

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (1)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in Senate)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-115s3284.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/115/s>

Record fed-us-cong115-s3284 · catalog fed-us-congress-bills-cong115 · updated 2026-11-15 by psicol fed-bills-cong115