II
119THCONGRESS
1
STSESSION S. 1434
To track taxpayer dollars sent to adversarial countries and foreign entities
of concern, and for other purposes.
IN THE SENATE OF THE UNITED STATES
APRIL10, 2025
Ms. E
RNSTintroduced the following bill; which was read twice and referred
to the Committee on Homeland Security and Governmental Affairs
A BILL
To track taxpayer dollars sent to adversarial countries and
foreign entities of concern, and for other purposes.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Tracking Receipts to 4
Adversarial Countries for Knowledge of Spending Act’’ or 5
the ‘‘TRACKS Act’’. 6
SEC. 2. FOREIGN SUBAWARDS. 7
Section 2 of the Federal Funding Accountability and 8
Transparency Act of 2006 (31 U.S.C. 6101 note; Public 9
Law 109–282) is amended— 10
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•S 1434 IS
(1) in subsection (a), by adding at the end the 1
following: 2
‘‘(9) S
UBAWARD.—The term ‘subaward’— 3
‘‘(A) means an award, including a grant, 4
contract, cooperative agreement, other trans-5
action agreement, or other financial trans-6
action, provided by a pass-through entity to a 7
subrecipient for the subrecipient to carry out 8
part of a Federal award received by the pass- 9
through entity; 10
‘‘(B) includes an award described in sub-11
paragraph (A) that is passed from a sub-12
recipient to another subrecipient; and 13
‘‘(C) does not include payments to a bene-14
ficiary of a Federal program.’’; and 15
(2) in subsection (d), by adding at the end the 16
following: 17
‘‘(3) R
EPORTING OF FOREIGN SUBAWARDS .— 18
‘‘(A) D
EFINITIONS.—In this paragraph: 19
‘‘(i) C
OVERED SUBAWARD .—The term 20
‘covered subaward’— 21
‘‘(I) means a subaward awarded 22
to— 23
‘‘(aa) an entity located in a 24
foreign country of concern (as 25
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•S 1434 IS
defined in section 9901 of the 1
William M. (Mac) Thornberry 2
National Defense Authorization 3
Act for Fiscal Year 2021 (15 4
U.S.C. 4651)); or 5
‘‘(bb) a foreign entity of 6
concern (as defined in section 7
9901 of the William M. (Mac) 8
Thornberry National Defense Au-9
thorization Act for Fiscal Year 10
2021 (15 U.S.C. 4651)); and 11
‘‘(II) includes a subaward de-12
scribed in subclause (I) of any 13
amount. 14
‘‘(ii) P
RIME AWARD RECIPIENT .—The 15
term ‘prime award recipient’, with respect 16
to a covered subaward, means the entity 17
that directly receives the Federal award 18
from which the covered subaward origi-19
nates. 20
‘‘(B) R
EPORTING.—The recipient of a cov-21
ered subaward shall disclose data with respect 22
to the covered subaward in the same manner as 23
subawards are disclosed in accordance with 24
paragraph (2). 25
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‘‘(C) GUIDANCE.—Not later than 90 days 1
after the date of enactment of the Tracking Re-2
ceipts to Adversarial Countries for Knowledge 3
of Spending Act, the Director shall issue guid-4
ance that establishes consistency for complying 5
with this paragraph for agencies, prime award 6
recipients, and covered subaward recipients, in-7
cluding establishing standards for disclosed 8
data.’’. 9
Æ
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