Tax Exempt Hospital Transparency Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 9504 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 9504 To amend the Internal Revenue Code of 1986 to establish additional reporting requirements for hospital organizations, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 29, 2026 Mr. Murphy (for himself and Mr. Smucker) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish additional reporting requirements for hospital organizations, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Tax Exempt Hospital Transparency Act''. SEC. 2. INFORMATION REPORTING BY HOSPITAL ORGANIZATIONS. (a) In General.--Subpart A of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after section 6033 the following new section: ``SEC. 6033A. REPORTING BY TAX EXEMPT HOSPITAL ORGANIZATIONS. ``(a) Reporting by Tax Exempt Hospital Organizations.-- ``(1) In general.--Every tax exempt hospital organization shall include on the return filed under section 6033(a) for the taxable year-- ``(A) a description of how the organization is addressing the needs identified in the most recent community health needs assessment conducted under section 501(r)(3) and a description of any such needs that are not being addressed together with the reasons why such needs are not being addressed, ``(B) the audited financial statements of such organization (or, in the case of an organization the financial statements of which are included in a consolidated financial statement with other organizations, such consolidated financial stat