RepublicanBill · S. 3942· Senate(119-S-3942)

SPONSOR Act

Rep. Cruz
Age: 56 years
Texas
Introduced
2/26/2026
Last activity
2/26/2026 — Read twice and referred to the Committee on Finance.
Sponsored by
Ted Cruz
Cosponsors
Republican - 1Democrat - 0
Taxation
  1. Introduced
  2. In Committee

What this bill would do

This bill, known as the "SPONSOR Act," seeks to amend the Internal Revenue Code of 1986. It targets 501(c)(3) organizations that provide fiscal sponsorship. Under this Act, these organizations would be held liable for certain activities related to those funds. Specifically, they could face criminal liability or civil liability for "covered activities." These covered activities include aiding terrorism, interfering with constitutional rights through force or intimidation, or blocking commerce. The bill establishes a presumption that the organization is responsible for ensuring funds comply with laws and regulations.