# 119-hr-9761: Disclosure of Tax Havens and Offshoring Act

119-hr-9761, Disclosure of Tax Havens and Offshoring Act, is a 119th Congress bill sponsored by Rep. Pettersen, Brittany [D-CO-7] (D-CO); status introduced; PRIA reads it as touching household money (as of 2026-08-02).

- Canonical: https://policyrisk.com/legislation/119-hr-9761
- As of: 2026-08-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-9761
- Congress: 119
- Title: Disclosure of Tax Havens and Offshoring Act
- Status: introduced
- Introduced: 2026-07-16
- Sponsor: Rep. Pettersen, Brittany [D-CO-7] (D-CO)
- Cosponsors: 1
- Policy area: Finance and Financial Sector
- Touches household money: yes
- Last recorded action: 2026-08-02

## Summary

**This bill would require *country-by-country reporting by multinational issuers* to the Securities and Exchange Commission.** It adds a new subsection (t) to section 13 of the Securities Exchange Act of 1934 that would obligate a defined class of issuers to prepare and submit a country-by-country financial performance report to the SEC.

## Cosponsors (1)

- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2026-07-16T00:00:00.000Z

## Provisions PRIA read

- Country-by-country reporting for multinationals: mixed, medium. This bill would require large multinational issuers to file a country-by-country report with the SEC each 12-month period. The report would list each local entity's legal name, tax residence, tax ID if any, main business, and jurisdiction totals for intercompany revenue, third-party revenue, profit…
- SEC rule deadlines and delayed start: mixed, low. This bill would require the SEC to publish a proposed rule within 270 days of enactment and a final rule within one year of enactment. The new reporting requirement would take effect one year after the SEC issues that final rule. That means rulewriting would be on a faster timetable, but actual fil…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-8870: BUILD America 250 Act
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7481: Department of Homeland Security Appropriations Act, 2026

## Sources
- [119-hr-9761 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9761)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-8870: BUILD America 250 Act](https://policyrisk.com/legislation/119-hr-8870)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7481: Department of Homeland Security Appropriations Act, 2026](https://policyrisk.com/legislation/119-hr-7481)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-9761 (as of 2026-08-02).