Introduced
S. 5083
Introduced in Senate · July 29, 2026July 22, 2026
Mr. Cotton introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to require reporting by certain charitable organizations relating to fiscal sponsorship arrangements, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Fiscal Sponsorship Transparency Act of 2026”.