119th Congress · House bill · Last action Jul 22, 2026
H.R. 9721IntroducedTaxation
Fiscal Sponsorship Transparency Act of 2026
Sponsor: Rep. Smucker, Lloyd (R-PA)Introduced Jul 16, 2026
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In plain English
Rep. Lloyd Smucker (R-PA) introduced this bill to establish tax treatment rules for fiscal sponsorship arrangements, which are relationships where established nonprofits sponsor and oversee projects or activities on behalf of individuals or smaller organizations. The bill addresses how the Treasury Department and IRS should regulate and classify these arrangements for tax purposes. The House Ways and Means Committee ordered it reported in substitute form by a 23-15 vote on July 22, 2026.
Generated by ThePolitibase from the bill text and CRS summary. Read the official text →
Note: the official CRS summary for this bill was written on 2026-07-16, but the bill text was revised on 2026-07-16T04:00:00Z. Provisions may have been added since the summary was written — the section list above reflects the current text.
Where it is in the process
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Introduced
Jul 16
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House committee
Jul 22
3
House floor
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4
Senate
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5
Signed
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What happens next: Awaiting committee assignment or hearings in the House.
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Activity timeline
Jul 22
Jul 22
Jul 22
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
Jul 22
Jul 22
Jul 22
Committee Consideration and Mark-up Session Held
Jul 16
Jul 16
Jul 16
Referred to the House Committee on Ways and Means.
Jul 16
Jul 16
Jul 16
Introduced in House
Jul 16
Jul 16
Jul 16
Introduced in House
Read the bill text
Official text via Congress.gov. Opens in a new tab.
Full action log
All 5 recorded actions since introduction · Source: Congress.gov
Jul 22
HOUSEOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 23 - 15.
Jul 22
HOUSECommittee Consideration and Mark-up Session Held
Jul 16
HOUSEReferred to the House Committee on Ways and Means.
Jul 16
Introduced in House
Jul 16
Introduced in House
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