,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fabf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bb1        
#bjaf,mr4 ,pocan 7= himself1 ,ms4       
,moore1 ,ms4 ,s*ak[sky1 ,mr4 ,doggett1 &
 ,mr4 ,ellison7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on        
,f9ancial ,s]vices  ,a ,,bill  ,to am5d 
! ,securities ,ex*ange ,act ( #aicd to  
require ! disclosure ( total corporate  
tax paid by a corporation 9 ea* annual  
report requir$ to be fil$ "u su* ,act1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,corporate         
,transp>5cy & ,acc\ntability ,act4  #b4 
,requirem5t to disclose total corporate 
taxes paid  7a7 ,9 g5]al ,section #ac ( 
! ,securities ,ex*ange ,act ( #aicd 7#ae
 ,u4,s4,c4 #ghm7 is am5d$ by add+ at !  
end ! foll[+ new subsection3  7s7       
,disclosure ( total corporate taxes paid
  7#a7 ,issu] disclosure requirem5t ,ea*
 issu] requir$ to file an annual or     
qu>t]ly report "u subsection 7a7 %all   
disclose 9 t report--  7,a7 ! total     

pre-tax pr(it ( ! issu] dur+ ! p]iod    
cov]$ by ! report2  7,b7 ! total am\nt  
paid by ! issu] 9 ,/ate taxes dur+ !    
p]iod cov]$ by ! report2  7,c7 ! total  
am\nt paid by ! issu] 9 ,f$]al taxes    
dur+ ! p]iod cov]$ by ! report2 &  7,d7 
! total am\nt paid by ! issu] 9 =eign   
taxes dur+ ! p]iod cov]$ by ! report4   
7#b7 ,disclosure ( ,c\ntry-by-,c\ntry   
,report+ in=mation ,ea* issu] requir$ to
 file an annual or qu>t]ly report "u    
subsection 7a7 %all disclose 9 t report1
 = ea* ( its subsidi>ies & aggregat$ on 
a c\ntry-by-c\ntry basis--  7,a7 rev5ues
 g5]at$ f transactions ) o!r con/itu5t  
entities2  7,b7 rev5ues n g5]at$ f      
transactions ) o!r con/itu5t entities2  
7,c7 pr(it or loss be=e income tax2     
7,d7 total income tax paid on a ca%     
basis to all tax jurisdictions1 & any   
taxes )held on paym5ts receiv$ by !     
con/itu5t entities2  7,e7 total accru$  
tax exp5se record$ on taxable pr(its or 
losses1 reflect+ only op]ations 9 !     
relevant annual p]iod & exclud+ def]r$  

taxes or provisions = unc]ta9 tax       
liabilities2  7,f7 /at$ capital1 except 
t ! /at$ capital ( a p]man5t e/abli%m5t 
mu/ be report$ 9 ! tax jurisdiction (   
resid5ce ( ! legal entity ( :i* x is a  
p]man5t e/abli%m5t unless !re is a def9$
 capital requirem5t 9 ! p]man5t         
e/abli%m5t tax jurisdiction = regulatory
 purposes2  7,g7 total accumulat$ e>n+s1
 except t accumulat$ e>n+s ( a p]man5t  
e/abli%m5t mu/ be report$ by ! legal    
entity ( :i* x is a p]man5t e/abli%m5t2 
7,h7 total numb] ( employees on a       
full-"t equival5t basis2 &  7,i7 net    
book value ( tangible assets1 :i*1 =    
purposes ( ?is section1 does n include  
ca% or ca% equival5ts1 intangibles1 or  
f9ancial assets4  7#c7 ,availability (  
in=mation ,! ,commission %all make !    
in=mation fil$ ) ! ,commission pursuant 
to ?is subsection publicly available    
?r\gh ! ,commission website 9 a mann] t 
is se>*able1 sortable1 & d[nloadable4  4
  7b7 ,effective date ,! am5dm5t made by
 ?is section %all apply to disclosures  

made aft] ! date ( ! enactm5t ( ?is     
,act4