Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2265 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2265
5	5	To amend the Internal Revenue Code of 1986 to impose penalties with
6	6	respect to contributions to political committees from certain tax exempt
7	7	organizations that receive contributions from foreign nationals.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	MARCH21, 2025
10	10	Ms. M
11	11	ALLIOTAKISintroduced the following bill; which was referred to the
12	12	Committee on Ways and Means
13	13	A BILL
14	14	To amend the Internal Revenue Code of 1986 to impose
15	15	penalties with respect to contributions to political com-
16	16	mittees from certain tax exempt organizations that re-
17	17	ceive contributions from foreign nationals.
18	18	Be it enacted by the Senate and House of Representa-1
19	19	tives of the United States of America in Congress assembled, 2
20	20	SECTION 1. SHORT TITLE. 3
21	21	This Act may be cited as the ‘‘No Foreign Election 4
22	22	Interference Act’’. 5
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25	25	•HR 2265 IH
26	26	SEC. 2. PENALTIES WITH RESPECT TO CONTRIBUTIONS TO 1
27	27	POLITICAL COMMITTEES FROM CERTAIN TAX 2
28	28	EXEMPT ORGANIZATIONS THAT ACCEPT CON-3
29	29	TRIBUTIONS FROM FOREIGN NATIONALS. 4
30	30	(a) I
31	31	NGENERAL.—Part I of subchapter B of chapter 5
32	32	68 of the Internal Revenue Code of 1986 is amended by 6
33	33	adding at the end the following new section: 7
34	34	‘‘SEC. 6720D. CONTRIBUTIONS TO POLITICAL COMMITTEES 8
35	35	FROM CERTAIN TAX EXEMPT ORGANIZA-9
36	36	TIONS THAT ACCEPT CONTRIBUTIONS FROM 10
37	37	FOREIGN NATIONALS. 11
38	38	‘‘(a) I
39	39	NGENERAL.—Any specified tax exempt organi-12
40	40	zation that makes any disqualified political committee con-13
41	41	tribution shall pay a penalty equal to twice the amount 14
42	42	of such contribution. 15
43	43	‘‘(b) D
44	44	ISQUALIFIEDPOLITICALCOMMITTEECON-16
45	45	TRIBUTION.—For purposes of this section— 17
46	46	‘‘(1) I
47	47	N GENERAL.—The term ‘disqualified po-18
48	48	litical committee contribution’ means, with respect to 19
49	49	any organization described in section 501(c), any 20
50	50	contribution made by such organization to a political 21
51	51	committee (as defined in section 301 of the Federal 22
52	52	Election Campaign Act of 1971 (52 U.S.C. 30101)) 23
53	53	if such organization received, during any testing pe-24
54	54	riod, any contribution or gift (within the meaning of 25
55	55	section 6033(b)(5)) from a foreign national (as de-26
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58	58	•HR 2265 IH
59	59	fined in section 319(b) of the Federal Election Cam-1
60	60	paign Act of 1971 (52 U.S.C. 30121(b))). 2
61	61	‘‘(2) T
62	62	ESTING PERIOD.—The term ‘testing pe-3
63	63	riod’ means, with respect to any contribution by an 4
64	64	organization described in section 501(c), the 8-year 5
65	65	period ending on the date of such contribution, ex-6
66	66	cept that such period shall not include any period 7
67	67	before the date of the enactment of this section. 8
68	68	‘‘(c) S
69	69	PECIFIEDTAXEXEMPTORGANIZATION.—For 9
70	70	purposes of this section— 10
71	71	‘‘(1) I
72	72	N GENERAL.—The term ‘specified tax ex-11
73	73	empt organization’ means, with respect to any tax-12
74	74	able year, any organization described in section 13
75	75	501(c) and exempt from tax under section 501(a) 14
76	76	if— 15
77	77	‘‘(A) the gross receipts of such organiza-16
78	78	tion for such taxable year equal or exceed 17
79	79	$200,000, or 18
80	80	‘‘(B) the assets of such organization (de-19
81	81	termined as of the close of such taxable year) 20
82	82	equal or exceed $500,000. 21
83	83	‘‘(2) C
84	84	OORDINATION WITH REVOCATION OF TAX 22
85	85	EXEMPT STATUS BY REASON OF MAKING DISQUALI -23
86	86	FIED POLITICAL COMMITTEE CONTRIBUTIONS .—An 24
87	87	organization which is not exempt from tax under 25
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90	90	•HR 2265 IH
91	91	section 501(a) solely by reason of section 501(s) 1
92	92	shall be treated for purposes of paragraph (1) of 2
93	93	this subsection as exempt from tax under section 3
94	94	501(a) with respect to the application of this section 4
95	95	to the first 3 disqualified political committee con-5
96	96	tributions of such organization.’’. 6
97	97	(b) R
98	98	EVOCATION OFEXEMPTSTATUSUPONTHIRD 7
99	99	D
100	100	ISQUALIFIEDPOLITICALCOMMITTEECONTRIBUTION.— 8
101	101	Section 501 of the Internal Revenue Code of 1986 is 9
102	102	amended by adding at the end the following new sub-10
103	103	section: 11
104	104	‘‘(s) R
105	105	EVOCATION OFEXEMPTSTATUS OFCERTAIN 12
106	106	O
107	107	RGANIZATIONSTHATACCEPTCONTRIBUTIONSFROM 13
108	108	F
109	109	OREIGNNATIONALS ANDMAKECONTRIBUTIONS TOPO-14
110	110	LITICALCOMMITTEES.—Any organization described in 15
111	111	subsection (c) which makes more than 2 disqualified polit-16
112	112	ical committee contributions (as defined in section 17
113	113	6720D(b)) shall not be exempt from taxation under sub-18
114	114	section (a) for any taxable year ending on or after the 19
115	115	date of the third such contribution.’’. 20
116	116	(c) C
117	117	LERICALAMENDMENT.—The table of sections 21
118	118	for part I of subchapter B of chapter 68 of such Code 22
119	119	is amended by adding at the end the following new item: 23
120	120	‘‘Sec. 6720D. Contributions to political committees from certain tax exempt or-
121	121	ganizations that accept contributions from foreign nationals.’’.
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125	125	(d) EFFECTIVEDATE.—The amendments made by 1
126	126	this subsection shall apply with respect to contributions 2
127	127	made on or after January 1, 2026, by organizations de-3
128	128	scribed in section 501(c) of the Internal Revenue Code of 4
129	129	1986. 5
130	130	Æ
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