Referred to the House Committee on Ways and Means.
The bill adds a new tax penalty regime to the Internal Revenue Code that targets certain 501(c) organizations that (within two years) receive any contribution from a foreign national and then make contributions to political committees or 501(c)(4) organizations. Specified tax‑exempt organizations (those filing Form 990 with either ≥$200,000 gross receipts or ≥$500,000 assets) would owe a civil penalty equal to twice the political contribution amount, and Section 501 would be amended to impose excise taxes (100% for a first offense, 200% for a second, 200% plus two‑year loss of tax exemption for later offenses).
Liberals emphasize chilling effects and civil society safeguards.
Relative to its intended legislative type, this bill establishes a clear and specific statutory mechanism to impose taxes and penalties on certain tax‑exempt organizations that, within a defined testing period, both receive funds from foreign nationals and make contributions to political entities; it integrates well with existing IRC and FECA references but provides limited administrative and fiscal scaffolding.
The bill adds a new tax penalty regime to the Internal Revenue Code that targets certain 501(c) organizations that (within two years) receive any contribution from a foreign national and then make contributions to political committees or 501(c)(4) organizations.
Specified tax‑exempt organizations (those filing Form 990 with either ≥$200,000 gross receipts or ≥$500,000 assets) would owe a civil penalty equal to twice the political contribution amount, and Section 501 would be amended to impose excise taxes (100% for a first offense, 200% for a second, 200% plus two‑year loss of tax exemption for later offenses).
The statute allows reliance on donor representations about nationality, excludes periods before enactment, and applies to contributions made more than one year after enactment.
Targeted, administrable proposal on a salient problem but raises constitutional and stakeholder opposition and changes tax law, reducing enactment probability.
Relative to its intended legislative type, this bill establishes a clear and specific statutory mechanism to impose taxes and penalties on certain tax‑exempt organizations that, within a defined testing period, both receive funds from foreign nationals and make contributions to political entities; it integrates well with existing IRC and FECA references but provides limited administrative and fiscal scaffolding.
Liberals emphasize chilling effects and civil society safeguards.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals emphasize chilling effects and civil society safeguards.
Likely to welcome stronger rules limiting foreign influence in U.S. elections while raising concerns about chilling effects on nonprofits and civic participation.
Supportive of deterrence, but cautious about heavy penalties, administrative burdens, and potential unequal enforcement against advocacy organizations.
Generally supportive of reducing foreign election influence but wary about implementation complexity and unintended consequences.
Wants narrow, administrable rules with clear definitions and phased enforcement to avoid punishing good‑faith actors.
Likely to support measures that curb foreign influence in U.S. politics, especially penalties and loss of tax exemption for repeat offenders.
However, may be concerned about expanding IRS authority and uneven targeting of politically active organizations.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Targeted, administrable proposal on a salient problem but raises constitutional and stakeholder opposition and changes tax law, reducing enactment probability.
The bill has not accumulated any surfaced votes yet.
Liberals emphasize chilling effects and civil society safeguards.
Targeted, administrable proposal on a salient problem but raises constitutional and stakeholder opposition and changes tax law, reducing en…
Relative to its intended legislative type, this bill establishes a clear and specific statutory mechanism to impose taxes and penalties on certain tax‑exempt organizations that, within a defined testing period, both rec…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.