# 119-hr-9504: Tax Exempt Hospital Transparency Act 119-hr-9504, Tax Exempt Hospital Transparency Act, is a 119th Congress bill sponsored by Rep. Murphy, Gregory F. [R-NC-3] (R-NC); status in_committee; PRIA reads it as touching household money (as of 2026-10-09). - Canonical: https://policyrisk.com/legislation/119-hr-9504 - As of: 2026-10-09 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: 119-hr-9504 - Congress: 119 - Title: Tax Exempt Hospital Transparency Act - Status: in_committee - Introduced: 2026-06-29 - Sponsor: Rep. Murphy, Gregory F. [R-NC-3] (R-NC) - Cosponsors: 1 - Policy area: Taxation - Touches household money: yes - Last recorded action: 2026-10-09 ## Summary **Comprehensive facility-level reporting by tax-exempt hospitals**. This bill would require tax-exempt hospital organizations to file expanded annual data on community needs, financial assistance, facility finances, and program spending. It would create tiered reporting rules by size and revenue and require a standardized health service line taxonomy and cost-allocation guidance. - Hospitals and health systems would have to add detailed disclosures to their Form 990, with per-facility data and expanded reporting for large and high-revenue organizations. Certain smaller organizations get delayed deadlines for some items, with a key delay at 3 years for specified reports. - Patients and communities would see more public detail on charity care policies, community health needs, advertised services, 340B program participation, and which services each facility provides. - Policymakers and auditors would get a GAO study about 3 to 4 years after enactment to estimate administrative and compliance costs and to project tax implications for the top 25 gross-revenue tax-exempt hospitals. - Regulators would adopt a standardized health service line taxonomy to be published within 2 years and updated at least every 5 years, plus Treasury guidance on cost allocation and coordination with CMS and HRSA. ## Cosponsors (1) - Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2026-06-29T00:00:00.000Z ## Provisions PRIA read - GAO study on hospital reporting costs: benefit, low. If enacted, the Comptroller General would study the costs of the new reporting three years after enactment and report to the tax committees during the following year. The GAO would estimate added Treasury administrative costs, hospital compliance costs, and the hypothetical tax amounts for the 25 t… - Facility and service-line reporting rules: mixed, medium. If enacted, this bill would make large and high-revenue systems report key items for each hospital they operate, including community needs descriptions, CMS ID, charity care cost at value, and counts of charity applications. High-revenue hospitals would also report each health service line with a d… - High-revenue hospitals: ads and drug data: mixed, medium. If enacted, high-revenue tax-exempt hospitals would have to report advertising costs on their annual return, showing CMS-allowable and CMS-unallowable advertising costs. High-revenue hospitals that participate in the 340B drug discount program would also have to report counts of individuals dispens… - New annual hospital reporting rules: mixed, medium. If enacted, this bill would require every tax-exempt hospital to include new items on its annual Form 990. Reports would include a description of work on the latest community health needs assessment and any unmet needs, audited financial statements, the CMS certification number, the value at cost o… - Treasury rules and agency coordination: mixed, medium. If enacted, the Secretary of the Treasury would be able to issue regulations or guidance to implement the new hospital reporting. Treasury would set methods for allocating costs across reporting categories and must coordinate with CMS on advertising and service-line reporting and with HRSA on 340B… - Which hospitals face extra rules: mixed, medium. If enacted, this bill would set clear thresholds for which hospitals face extra reporting. A "large" hospital system would be one that reported more than 100 staffed inpatient beds (excluding critical access and rural emergency hospitals). A "high-revenue" hospital would be one with more than $100,… ## Related bills - 119-hr-9237: Take Care of America’s Veterans Act - 119-hr-4669: FEMA Act of 2025 - 119-hr-2725: Affordable Housing Credit Improvement Act of 2025 - 119-hr-833: Educational Choice for Children Act of 2025 - 119-hr-6231: Improve and Enhance the Work Opportunity Tax Credit Act - 119-hr-21: Born-Alive Abortion Survivors Protection Act ## Sources - [119-hr-9504 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9504) ## Related - [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237) - [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669) - [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725) - [119-hr-833: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-hr-833) - [119-hr-6231: Improve and Enhance the Work Opportunity Tax Credit Act](https://policyrisk.com/legislation/119-hr-6231) - [119-hr-21: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-hr-21) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-hr-9504 (as of 2026-10-09).