US HB2190

Amends the Securities Exchange Act of 1934 to require publicly traded companies to disclose political expenditures to the SEC and shareholders through quarterly reports

Quarterly reports must include description, date, and amount of each political expenditure, plus candidate names, offices sought, and party affiliations for election-related spending

Annual reports must summarize all political expenditures exceeding $10,000 and disclose planned political spending for the upcoming fiscal year

Covered expenditures include independent expenditures, electioneering communications, and dues paid to trade associations or 501(c) organizations that engage in political activities

SEC must make reports publicly searchable on its website and EDGAR system within 180 days of enactment, with GAO providing periodic oversight evaluations to Congress