1. Short title This Act may be cited as the Tracking Receipts to Adversarial Countries for Knowledge of Spending Act or the TRACKS Act . 2. Foreign subawards Section 2 of the Federal Funding Accountability and Transparency Act of 2006 ( 31 U.S.C. 6101 note; Public Law 109–282 ) is amended— (1) in subsection (a), by adding at the end the following: (9) Subaward The term subaward — (A) means an award provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity; (B) includes an award described in subparagraph (A) that is passed from a subrecipient to another subrecipient; and (C) does not include payments to a beneficiary of a Federal program. ; and (2) in subsection (d), by adding at the end the following: (3) Reporting of foreign subawards (A) Definitions In this paragraph: (i) Covered subaward The term covered subaward — (I) means a subaward awarded to an entity located in a foreign country of concern (as defined in section 9901 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 ( 15 U.S.C. 4651 )); and (II) includes a subaward described in subclause (I) of any amount. (ii) Prime award recipient The term prime award recipient , with respect to a covered subaward, means the entity that directly receives the Federal award from which the covered subaward originates. (B) Reporting The recipient of a covered subaward shall disclose data with respect to the covered subaward in the same manner as subawards are disclosed in accordance with paragraph (2). (C) Guidance Not later than 90 days after the date of enactment of the Tracking Receipts to Adversarial Countries for Knowledge of Spending Act , the Director shall issue guidance that establishes consistency for complying with this paragraph for agencies, prime award recipients, and covered subaward recipients, including establishing standards for disclosed data. .