II 118th CONGRESS 1st Session S. 3494 IN THE SENATE OF THE UNITED STATES December 13, 2023 Mr. Rubio (for himself, Mr. Scott of Florida , and Mr. Hagerty ) introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs A BILL To amend the Sarbanes-Oxley Act of 2002 to provide for disclosure regarding foreign jurisdictions that hinder inspections, and for other purposes.