The Foreign Account Tax Compliance Act (FATCA)

Research ReportCRS In FocusVersion 2

IF12166

The Foreign Account Tax Compliance Act (FATCA)

Published Jul 15, 2022Updated Jun 20, 2025

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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

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HR 6395116th Congress
William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021
Jan 2, 2021 · Message on Senate action sent to the House.
HR 5799117th Congress
Overseas Americans Financial Access Act
Nov 1, 2021 · Referred to the House Committee on Ways and Means.

The Foreign Account Tax Compliance Act (FATCA)

Legislation this report covers