# 119-s-5531: IRL Act

119-s-5531, IRL Act, is a 119th Congress bill sponsored by Sen. Murphy, Christopher [D-CT] (D-CT); status introduced (as of 2026-10-28).

- Canonical: https://policyrisk.com/legislation/119-s-5531
- As of: 2026-10-28
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5531
- Congress: 119
- Title: IRL Act
- Status: introduced
- Introduced: 2026-09-24
- Sponsor: Sen. Murphy, Christopher [D-CT] (D-CT)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-28

## Summary

**Would impose a federal excise tax on algorithmic digital advertising revenue and funnel those receipts into a new Social Capital Fund.** The bill targets large social media platforms that use personalized recommendation systems and directs the tax revenue to HUD-run grants for local civic programs. - Large social media platforms would face a tiered excise tax based on U.S.-viewed ad revenue. No tax applies at or below $500 million and the rate can reach as high as 50% for the biggest revenue levels. - Communities, nonprofits, tribes, and local governments would get grants financed by the tax. Seventy-five percent of Fund dollars go out by a HUD formula like section 106 and 25 percent are competitive awards. - The tax applies only to platforms that meet the statute's definition of a social media platform and use a personalized recommendation system. The Treasury must write rules, set reporting requirements, and coordinate with FCC and Commerce.

## Related bills

- 119-s-1507: Agriculture Resilience Act of 2025
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act
- 119-s-3869: Healthy Families Act
- 119-s-2231: GLOBE Act of 2025
- 119-s-51: Washington, D.C. Admission Act

## Sources
- [119-s-5531 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5531)

## Related
- [119-s-1507: Agriculture Resilience Act of 2025](https://policyrisk.com/legislation/119-s-1507)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-3869: Healthy Families Act](https://policyrisk.com/legislation/119-s-3869)
- [119-s-2231: GLOBE Act of 2025](https://policyrisk.com/legislation/119-s-2231)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5531 (as of 2026-10-28).