Oxfam America filed a new lawsuit against the Securities and Exchange Commission (SEC) on 18 September over delays to the implementation of a law requiring US-listed oil companies to disclose their payments to foreign governments. Oxfam accuses the SEC of unlawfully withholding a final rule implementing Section 1504 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. When Congress enacted Section 1504 on 21 July 2010, it gave the SEC a 270-day deadline to promulgate rules. After Oxfam America sued a first time for undue delay, the SEC issued a rule in August 2012, which was challenged in court by the American Petroleum Institute and vacated on procedural grounds by the US District Court on 2 July 2013.