HR 736 · 119th Congress

Protect Small Businesses from Excessive Paperwork Act of 2025

beneficial ownership reportingsmall business regulationcorporate transparencyFinCEN filing deadline
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Last action 2025-02-11

Sponsored by Rep. Nunn, Zachary [R-IA-3] (R) — IA

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Would extend the deadline for companies formed before 2024 to file beneficial ownership information with the Treasury Department's financial crimes unit, pushing the filing due date from January 1, 2025, to January 1, 2026.

What this bill would do

What it would do

The bill would amend the beneficial ownership reporting requirement in title 31 of the U.S. Code to give reporting companies formed or registered before January 1, 2024, until January 1, 2026, to file their beneficial ownership information with the Financial Crimes Enforcement Network (FinCEN). Under current regulations, those companies must file by January 1, 2025; the bill would replace that deadline with the later date.

The bill makes only this one change. It does not alter who must report, what information must be reported, or the reporting requirements for companies formed on or after January 1, 2024.

Key provisions

  1. 1Would extend the beneficial ownership information filing deadline for companies formed or registered before January 1, 2024, to January 1, 2026Sec. 2

Who would be affected

Businesses formed or registered before January 1, 2024, that are required to file beneficial ownership information under the Corporate Transparency Act, along with FinCEN, the Treasury Department bureau that collects and enforces these filings.

Why it matters

Small businesses and other pre-2024 companies would gain an additional year to comply with the beneficial ownership filing requirement, reducing the risk of missing the original deadline and facing penalties while regulators and companies adjust to the reporting system.

What would change

Changes to existing law

Amends 31 U.S.C. § 5336(b)(1)(B) (Sec. 2)

Replaces the prior 2-years-after-effective-date filing deadline with a fixed January 1, 2026 deadline for pre-2024 reporting companies

Agencies directed to act

Financial Crimes Enforcement Network

Effective dates

  • New filing deadline for beneficial ownership reports by pre-2024 reporting companiesSec. 22026-01-01

Legislative status & sources

Latest action

Received in the Senate and Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.

2025-02-11

Official CRS summary

Show the CRS summary

This bill extends the deadline for certain companies that are required to file beneficial ownership information with the Financial Crimes Enforcement Network (FinCEN). Specifically, the bill requires companies formed or registered before January 1, 2024, to submit this information to FinCEN by January 1, 2026, instead of by January 1, 2025, as required under current regulations.

From the Congressional Research Service.

Legislative subjects

Business records; Corporate finance and management; Finance and Financial Sector; Licensing and registrations; Small business

Congressional Bill

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HR 736: Protect Small Businesses from Excessive Paperwork Act of 2025 | Legislation Reporter