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H.R. 9721 · 119th Congress · 2025–2026

Fiscal Sponsorship Transparency Act of 2026

H.R. 9721 in the 119th Congress (2025–2026) was introduced on Jul 16, 2026, sponsored by Lloyd Smucker.

During the 119th Congress (2025–2026), Donald Trump was president, and Republicans held majorities in both the House and Senate.

Status
Introduced
Introduced
Jul 16, 2026
Co-sponsors
0
Policy area
Taxation

What it does

Fiscal Sponsorship Transparency Act of 2026 This bill requires certain charitable organizations to report to the Internal Revenue Service (IRS) information related to fiscal sponsorship arrangements. The bill also imposes excise taxes on improper conduit arrangements and disallows a federal tax deduction for contributions under such arrangements.

Summary by the nonpartisan Congressional Research Service.

Sponsor

Lloyd Smucker (R-PA)

Where it stands

  • IntroducedJul 16, 2026
  • Passed the House—
  • Passed the Senate—
  • Sent to the President—
  • Became law—

Latest action: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15. (Jul 22, 2026)

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From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.

Cite or embed this page

Capitol Receipts, “H.R. 9721 (119th Congress): Fiscal Sponsorship Transparency Act of…,” https://www.capitolreceipts.com/bill/119-hr-9721/fiscal-sponsorship-transparency-act-of-2026 (accessed 2026-10-17).