3.0.0 9504 2026-08-20T21:35:42Z 2026-08-20T21:35:42Z House H HR 2026-06-29 119 https://www.congress.gov/bill/119th-congress/house-bill/9504 [Congressional Record Volume 172, Number 108 (Monday, June 29, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MURPHY:H.R. 9504.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H4317]]]> hswm00 Ways and Means Committee House Standing Markup By 2026-07-01T16:08:00Z Referred To 2026-06-29T16:05:20Z 2026-07-01 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 25 - 15. Committee 2026-07-01 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held Committee 2026-06-29 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2026-06-29 Introduced in House IntroReferral Intro-H 9 Library of Congress 2026-06-29 Introduced in House IntroReferral 1000 9 Library of Congress M001210 Rep. Murphy, Gregory F. [R-NC-3] Gregory Murphy R NC F. 3 N S001199 Rep. Smucker, Lloyd [R-PA-11] Lloyd Smucker R PA 11 2026-06-29 True 2026-08-20T21:22:00Z H.R. 9504, Tax Exempt Hospital Transparency Act https://www.cbo.gov/publication/62716 As ordered reported by the House Committee on Ways and Means on July 1, 2026 Taxation Taxation 2026-07-07T17:13:18Z 00 2026-06-29 Introduced in House 2026-07-21T15:42:02Z Tax Exempt Hospital Transparency Act

This bill requires tax-exempt hospital organizations to report additional information to the Internal Revenue Service.

The bill defines a tax-exempt hospital organization as an organization that is licensed or recognized as a hospital and is required to

  • conduct a community health needs assessment and adopt a strategy to meet the needs identified in the assessment,
  • have a written financial assistance policy,
  • limit charges for emergency and medically necessary care provided to individuals eligible for financial assistance and prohibit the use of gross charges,
  • meet certain billing and collection requirements, and
  • file IRS Form 990 (Return of Organization Exempt From Income Tax).

Under the bill, a tax-exempt hospital organization must include with Form 990 certain identifying information and

  • a description of how the organization addresses the needs identified in the most recent community health needs assessment, the needs not addressed, and the reasons why needs are not being addressed;
  • audited financial statements;
  • the value (at cost) of the financial assistance provided; and
  • the numbers of completed financial assistance applications received, granted, and denied during the tax year.

Further information reporting requirements are imposed on certain large or high-revenue tax-exempt hospital organizations.

Finally, the bill requires the Government Accountability Office to (1) study and report the costs associated with the additional information reporting requirements, and (2) estimate the amount of tax revenue that would be generated from the 25 tax-exempt hospital organizations with the highest gross revenue if such organizations were not exempt from tax.

]]> Tax Exempt Hospital Transparency Act Display Title 45 Tax Exempt Hospital Transparency Act 2026-06-30T08:23:22Z Short Title(s) as Introduced 101 Tax Exempt Hospital Transparency Act 2026-06-30T08:23:21Z Introduced in House IH Official Title as Introduced 6 To amend the Internal Revenue Code of 1986 to establish additional reporting requirements for hospital organizations, and for other purposes. 2026-06-30T08:18:32Z Introduced in House IH Introduced in House 2026-06-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr9504ih/xml/BILLS-119hr9504ih.xml 2026-07-01 Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 25 - 15. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.