U.S. Congress legislation · 119th Congress
SB5531: IRL Act
Status: In committee, September 24, 2026
A bill to amend the Internal Revenue Code of 1986 to establish an excise tax on digital advertising, and for other purposes.
What the bill says
To amend the Internal Revenue Code of 1986 to establish an excise tax on digital advertising, and for other purposes.
From the introduced text, September 24, 2026:
A BILL To amend the Internal Revenue Code of 1986 to establish an excise tax on digital advertising, and for other purposes. SECTION 1. Short title This Act may be cited as the In Real Life Act or the IRL Act . SECTION 2. Purpose The purpose of this Act is to strengthen the social fabric that unites the American people to continue our 250-year-old experiment in shared self-governance by-- (1) pushing big technology companies away from business models that profit from screen addiction and cause withdrawal from in-person connection; and (2) investing in the local civic infrastructure and organizations that link citizens together in common cause. SECTION 3. Excise tax on digital advertisements (a) In general Subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new chapter: 50B Digital advertisements Sec. 5000E. Digital advertisements. SECTION 5000E. Digital advertisements (a) In general There is hereby imposed on any person that received algorithmic digital advertising revenue during the taxable year a tax determined in accordance with the following table: If algorithmic digital advertising revenue is: The tax is: Not over $500,000,000 $0 Over $500,000,000 but not over $2,500,000,000 10% of the excess over $500,000,000. Over $2,500,000,000 but not over $5,000,000,000 $200,000,000, plus 20% of the excess over $2,500,000,000. Over $5,000,000,000 but not …
Sponsors
- Murphy, Christopher (D) · primary sponsor
Latest actions
- : Read twice and referred to the Committee on Finance.
- : Introduced in Senate
Subjects: Taxation
Common questions
- What is SB5531?
- SB5531 is a bill in Congress (119th Congress): IRL Act.
- What does SB5531 do?
- In its own words: To amend the Internal Revenue Code of 1986 to establish an excise tax on digital advertising, and for other purposes.
- What is the status of SB5531?
- In committee as of September 24, 2026. Latest action: Read twice and referred to the Committee on Finance. (September 24, 2026).
- Who sponsored SB5531?
- Murphy, Christopher (D).
- Where is the official record for SB5531?
- On the Congress website: https://www.congress.gov/bill/119th-congress/senate-bill/5531
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.