The American College of Radiology (ACR) has published recommendations for its members on the Corporate Transparency Act, the law mandating that companies doing business in the U.S. disclose information about ownership to the federal government.
In a blog post, the ACR explained that under this law, a company must disclose its “beneficial owners” who, directly or indirectly, exercise “substantial control” over the company or own or control at least 25% equity in the business.
While nonprofit organizations and government entities are exempt, the act also offers exemption qualifications that may be applicable to larger radiology practices. Businesses that employ more than 20 individuals, have filed a tax return in the previous year showing more than $5 million in gross receipts or sales, and maintain an operating presence at a physical location in the U.S. are exempt from having to report ownership. As long as a practice meets all of these requirements, the ACR notes, they could qualify for exemption.
The ACR recommended that practices that are subject to the act’s beneficial owner reporting mandate consult with a healthcare attorney who is qualified in their jurisdiction.
Enforcement of the act was planned to start on January 1. However, it is currently facing several legal challenges. A nationwide injunction by a federal trial court has stalled the reporting requirements for now; the government has appealed the injunction. The U.S. Supreme Court is also considering whether it should hear a challenge to the act in a separate case.
![Axial images from unenhanced calcium score cardiac CT (left) and curved planar reformation images from CT angiography (right) show that higher long-term exposure to air pollution is associated with greater coronary artery calcium and more obstructive coronary artery disease (CAD). Top row: Images in a 68-year-old male patient with higher 10-year mean ambient air pollution exposure (7.9 μg/m3 for particulate matter measuring ≤2.5 μm in diameter [PM2.5] and 17.4 parts per billion [ppb] for NO2) with extensive CAD (coronary artery calcium score [CACS] >1,000 and obstructive CAD [≥70% diameter stenosis]). Bottom row: Images in a 57-year-old female patient with lower 10-year mean ambient air pollution exposure (6.3 μg/m3 for PM2.5 and 4.6 ppb for NO2) with no CAD (CACS = 0 and no obstructive stenosis).](https://img.auntminnie.com/mindful/smg/workspaces/default/uploads/2026/06/hanneman.r6SMLzkezo.png?auto=format%2Ccompress&dpr=2&fit=crop&h=167&q=70&w=250)
