[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8286 Introduced in House (IH)]

<DOC>






119th CONGRESS
  2d Session
                                H. R. 8286

To amend the Federal securities laws with respect to the materiality of 
   disclosure requirements, to establish the Public Company Advisory 
                   Committee, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2026

Mr. Steil (for himself and Mrs. Wagner) introduced the following bill; 
       which was referred to the Committee on Financial Services

_______________________________________________________________________

                                 A BILL


 
To amend the Federal securities laws with respect to the materiality of 
   disclosure requirements, to establish the Public Company Advisory 
                   Committee, 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; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Protecting 
Americans' Retirement Savings From Politics Act''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
               TITLE I--MANDATORY MATERIALITY REQUIREMENT

Sec. 101. Limitation on disclosure requirements.
              TITLE II--PUBLIC COMPANY ADVISORY COMMITTEE

Sec. 201. Public Company Advisory Committee.
            TITLE III--PROTECTING U.S. BUSINESS SOVEREIGNTY

Sec. 301. Study on detrimental impact of the Corporate Sustainability 
                            Due Diligence Directive and Corporate 
                            Sustainability Reporting Directive.
               TITLE IV--CORPORATE GOVERNANCE EXAMINATION

Sec. 401. Study of certain issues with respect to proxy advisory firms 
                            and the proxy process.
             TITLE V--REGISTRATION OF PROXY ADVISORY FIRMS

Sec. 501. Registration of proxy advisory firms.
     TITLE VI--LIABILITY FOR CERTAIN FAILURES TO DISCLOSE MATERIAL 
            INFORMATION OR MAKING OF MATERIAL MISSTATEMENTS

Sec. 601. Liability for certain failures to disclose material 
                            information or making of material 
                            misstatements.
 TITLE VII--DUTIES OF INVESTMENT ADVISERS, ASSET MANAGERS, AND PENSION 
                                 FUNDS

Sec. 701. Duties of investment advisers, asset managers, and pension 
                            funds.
               TITLE VIII--PROTECTING AMERICANS' SAVINGS

Sec. 801. Requirements related to proxy voting.
                   TITLE IX--EMPOWERING SHAREHOLDERS

Sec. 901. Proxy voting of passively managed funds.
           TITLE X--BEST INTEREST BASED ON PECUNIARY FACTORS

Sec. 1001. Protecting retail investors' savings.

               TITLE I--MANDATORY MATERIALITY REQUIREMENT

SEC. 101. LIMITATION ON DISCLOSURE REQUIREMENTS.

    (a) Securities Act of 1933.--Section 2(b) of the Securities Act of 
1933 (15 U.S.C. 77b(b)) is amended--
            (1) in the subsection heading, by inserting ``; Limitation 
        on Disclosure Requirements'' after ``Formation'';
            (2) by striking ``Whenever'' and inserting the following:
            ``(1) In general.--Whenever''; and
            (3) by adding at the end the following:
            ``(2) Limitation.--
                    ``(A) In general.--Whenever pursuant to this title 
                the Commission is engaged in rulemaking regarding 
                disclosure obligations of issuers, the Commission shall 
                expressly provide that an issuer is only required to 
                disclose information in response to such disclosure 
                obligations to the extent the issuer has determined 
                that such information is material with respect to a 
                voting or investment decision regarding the securities 
                of such issuer.
                    ``(B) Applicability.--Subparagraph (A) shall not 
                apply with respect to the removal of any disclosure 
                requirement with respect to an issuer.
                    ``(C) Rule of construction.--For the purposes of 
                this paragraph, information is considered material with 
                respect to a voting or investment decision regarding 
                the securities of an issuer if there is a substantial 
                likelihood that a reasonable investor would view the 
                failure to disclose that information as having 
                significantly altered the total mix of information made 
                available to the investor.''.
    (b) Securities Exchange Act of 1934.--Section 3(f) of the 
Securities Exchange Act of 1934 (15 U.S.C. 78c(f)) is amended--
            (1) in the subsection heading, by inserting ``; Limitation 
        on Disclosure Requirements'' after ``Formation'';
            (2) by striking ``Whenever'' and inserting the following:
            ``(1) In general.--Whenever''; and
            (3) by adding at the end the following:
            ``(2) Limitation.--
                    ``(A) In general.--Whenever pursuant to this title 
                the Commission is engaged in rulemaking regarding 
                disclosure obligations of issuers, the Commission shall 
                expressly provide that an issuer is only required to 
                disclose information in response to such disclosure 
                obligations to the extent the issuer has determined 
                that such information is material with respect to a 
                voting or investment decision regarding the securities 
                of such issuer.
                    ``(B) Applicability.--Subparagraph (A) shall not 
                apply with respect to the removal of any disclosure 
                requirement with respect to an issuer.
                    ``(C) Rule of construction.--For the purposes of 
                this paragraph, information is considered material with 
                respect to a voting or investment decision regarding 
                the securities of an issuer if there is a substantial 
                likelihood that a reasonable investor would view the 
                failure to disclose that information as having 
                significantly altered the total mix of information made 
                available to the investor.''.

              TITLE II--PUBLIC COMPANY ADVISORY COMMITTEE

SEC. 201. PUBLIC COMPANY ADVISORY COMMITTEE.

    The Securities Exchange Act of 1934 is amended by inserting after 
section 40 (15 U.S.C. 78qq) the following:

``SEC. 40A. PUBLIC COMPANY ADVISORY COMMITTEE.

    ``(a) Establishment and Purpose.--
            ``(1) Establishment.--There is established within the 
        Commission the Public Company Advisory Committee (referred to 
        in this section as the `Committee').
            ``(2) Purpose.--The Committee shall--
                    ``(A) provide the Commission with advice on the 
                rules, regulations, and policies of the Commission with 
                regard to the Commission's mission of protecting 
                investors, maintaining fair, orderly, and efficient 
                markets, and facilitating capital formation, as they 
                relate to--
                            ``(i) existing and emerging regulatory 
                        priorities of the Commission;
                            ``(ii) issues relating to the public 
                        reporting and corporate governance of public 
                        companies;
                            ``(iii) issues relating to the proxy 
                        process for shareholder meetings held by public 
                        companies;
                            ``(iv) issues relating to trading in the 
                        securities of public companies; and
                            ``(v) issues relating to capital formation;
                    ``(B) not provide any advice with respect to any 
                policies, practices, actions, or decisions concerning 
                the Commission's enforcement program; and
                    ``(C) submit to the Commission such findings and 
                recommendations as the Committee determines are 
                appropriate, including recommendations for proposed 
                regulatory and legislative changes.
    ``(b) Membership.--
            ``(1) In general.--The membership of the Committee shall be 
        not fewer than 10, and not more than 20, members appointed by 
        the Commission from among individuals who--
                    ``(A) are officers, directors, or senior officials 
                of public companies registered with the Commission 
                under the Securities Act of 1933 and this Act, except 
                for those public companies that own asset management, 
                fixed income, investment advisory, broker-dealer, or 
                proxy services businesses;
                    ``(B) are executives or other individuals with 
                senior managerial responsibility in business, 
                professional, trade, and industry associations that 
                represent the interests of such public companies; and
                    ``(C) are professional advisers and service 
                providers to such public companies (including 
                attorneys, accountants, investment bankers, and 
                financial advisers).
            ``(2) Qualifications.--At least 50 percent of the Committee 
        membership shall be drawn from individuals who would qualify 
        for membership under paragraph (1)(A).
            ``(3) Term.--Each member of the Committee appointed under 
        paragraph (1) shall serve for a term of 4 years. Vacancies 
        among the members, whether caused by the resignation, death, 
        removal, expiration of a term, or otherwise, shall be filled 
        consistent with the Commission's procedures then in effect.
            ``(4) Staggered terms.--The members of the Committee shall 
        serve staggered terms, with half of the initial members of the 
        Committee each serving for 2 years and half serving for 4 
        years.
            ``(5) Members not on other advisory committees.--Public 
        companies and other organizations that are currently 
        represented on any other Commission Advisory Committee are not 
        eligible to have representatives also serve on the Public 
        Company Advisory Committee.
            ``(6) Members not commission employees.--Members appointed 
        under paragraph (1) shall not be considered to be employees or 
        agents of the Commission solely because of membership on the 
        Committee.
    ``(c) Chair; Vice Chair; Secretary; Assistant Secretary.--
            ``(1) In general.--The members of the Committee shall 
        elect, from among the members of the Committee--
                    ``(A) a Chair;
                    ``(B) a Vice Chair;
                    ``(C) a Secretary; and
                    ``(D) an Assistant Secretary.
            ``(2) Term.--Each member elected under paragraph (1) shall 
        serve for a term of 2 years in the capacity the member was 
        elected under paragraph (1).
            ``(3) Subcommittees.--The Chair may create subcommittees 
        that hold public or non-public meetings and provide 
        recommendations to the full Committee.
    ``(d) Meetings.--
            ``(1) Frequency of meetings.--The Committee shall meet--
                    ``(A) not less frequently than twice annually, at 
                the call of the chair of the Committee; and
                    ``(B) from time to time, at the call of the 
                Commission.
            ``(2) Notice.--The Chair of the Committee shall give the 
        members of the Committee written notice of each meeting, not 
        later than 2 weeks before the date of the meeting.
    ``(e) Staff.--The Commission shall make available to the Committee 
such staff as the Chair of the Committee determines are necessary to 
carry out this section.
    ``(f) Review by Commission.--The Commission shall--
            ``(1) review the findings and recommendations of the 
        Committee; and
            ``(2) each time the Committee submits a finding or 
        recommendation to the Commission, promptly issue a public 
        statement--
                    ``(A) assessing the finding or recommendation of 
                the Committee; and
                    ``(B) disclosing the action, if any, the Commission 
                intends to take with respect to the finding or 
                recommendation.
    ``(g) Committee Findings.--Nothing in this section shall require 
the Commission to agree to or act upon any finding or recommendation of 
the Committee.
    ``(h) Nonapplicability of the Federal Advisory Committee Act.--
Chapter 10 of part I of title 5, United States Code, shall not apply to 
the Committee and the activities of the Committee.''.

            TITLE III--PROTECTING U.S. BUSINESS SOVEREIGNTY

SEC. 301. STUDY ON DETRIMENTAL IMPACT OF THE CORPORATE SUSTAINABILITY 
              DUE DILIGENCE DIRECTIVE AND CORPORATE SUSTAINABILITY 
              REPORTING DIRECTIVE.

    (a) Study.--The Securities and Exchange Commission shall conduct a 
study to examine and evaluate--
            (1) the detrimental impact and potential detrimental impact 
        of each of the Directives on--
                    (A) United States companies, consumers, and 
                investors; and
                    (B) the economy of the United States;
            (2) the extent to which each of the Directives aligns with 
        international conventions and declarations on human rights and 
        environmental obligations; and
            (3) the legal basis for the extraterritorial reach of each 
        of the Directives.
    (b) Report.--Not later than 1 year after the date of the enactment 
of this Act, the Securities and Exchange Commission shall submit to the 
Committee on Banking, Housing, and Urban Affairs of the Senate, the 
Committee on Financial Services of the House of Representatives, the 
Secretary of State, the Secretary of Commerce, and the United States 
Trade Representative a report that includes--
            (1) the results of the study conducted under this section; 
        and
            (2) recommendations for policymakers and relevant 
        stakeholders on potential mitigating measures, alternative 
        approaches, or modifications to each of the Directives that 
        would address any concerns identified in the study.
    (c) Access to Information.--The Securities and Exchange Commission 
may request from private entities such relevant data and information as 
the Securities and Exchange Commission determines necessary to carry 
out the study required under this section and such private entities 
shall provide such requested data and information to the Securities and 
Exchange Commission.
    (d) Directives Defined.--In this section the term ``Directives'' 
means--
            (1) Directive (EU) 2024/1760 of the European Parliament and 
        of the Council of 13 June 2024 on corporate sustainability due 
        diligence;
            (2) Directive (EU) 2022/2464 of the European Parliament and 
        of the Council of 14 December 2022 on corporate sustainability 
        reporting; and
            (3) any directive of the European Parliament and of the 
        Council that amends, supplements, replaces, or otherwise 
        modifies a directive described in paragraph (1) or (2), 
        including Directive (EU) 2026/470 of the European Parliament 
        and of the Council of 26 February 2026.

               TITLE IV--CORPORATE GOVERNANCE EXAMINATION

SEC. 401. STUDY OF CERTAIN ISSUES WITH RESPECT TO PROXY ADVISORY FIRMS 
              AND THE PROXY PROCESS.

    Section 4 of the Securities Exchange Act of 1934 (15 U.S.C. 78d) is 
amended by adding at the end the following:
    ``(k) Study of Certain Issues With Respect to Proxy Advisory Firms 
and the Proxy Process.--
            ``(1) In general.--Not later than 180 days after the date 
        of the enactment of this subsection, and every 5 years 
        thereafter, the Commission shall conduct a comprehensive study 
        on proxy advisory firms and the proxy process.
            ``(2) Scope of study.--The studies required under paragraph 
        (1) shall cover--
                    ``(A) the previous 10 years, with respect to the 
                initial study; and
                    ``(B) the previous 5 years, with respect to each 
                other study.
            ``(3) Contents.--Each study required under paragraph (1) 
        shall address the following issues:
                    ``(A) The financial and other incentives and 
                obligations of all groups involved in the proxy 
                process.
                    ``(B) A consideration of whether financial and 
                other incentives have created a process that no longer 
                serves the economic interests of retail investors.
                    ``(C) An analysis of whether regulations and 
                financial incentives have created and protected the 
                outsized influence of proxy advisors or a duopoly in 
                proxy advice, and if so, what are the benefits and 
                costs of that outsized influence or duopoly.
                    ``(D) The costs incurred by issuers in responding 
                to politically-, environmentally-, or socially-
                motivated shareholder proposals.
                    ``(E) An analysis of the impact that shareholder 
                proposals have on discouraging private companies from 
                going public.
                    ``(F) A thorough assessment of the economic 
                analysis, if any, conducted by proxy advisory firms and 
                institutional shareholders when recommending or voting 
                in favor of shareholder proposals.
                    ``(G) A review of the extent to which institutional 
                investors, who owe fiduciary duties, rely on proxy 
                advisory firm recommendations.
                    ``(H) An assessment of whether, in light of their 
                significant influence on corporate actions and vote 
                outcomes, proxy advisors are subject to sufficient and 
                effective regulation to ensure that their policies and 
                recommendations are accurate, free of conflicts, and 
                benefit the best economic interest of shareholders at 
                large.
            ``(4) Report.--At the completion of each study required 
        under paragraph (1) the Commission shall issue a report to the 
        Committee on Banking, Housing, and Urban Affairs of the Senate 
        and the Committee on Financial Services of the House of 
        Representatives that includes the results of the study.''.

             TITLE V--REGISTRATION OF PROXY ADVISORY FIRMS

SEC. 501. REGISTRATION OF PROXY ADVISORY FIRMS.

    (a) Amendment.--The Securities Exchange Act of 1934 (15 U.S.C. 78a 
et seq.) is amended by inserting after section 15G the following new 
section:

``SEC. 15H. REGISTRATION OF PROXY ADVISORY FIRMS.

    ``(a) Conduct Prohibited.--It shall be unlawful for a proxy 
advisory firm to make use of the mails or any means or