119-hr1879

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1879 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1879

 To amend the Internal Revenue Code of 1986 to deny the tax exempt 
 status for bonds issued by sanctuary jurisdictions.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 5, 2025

 Ms. Mace (for herself, Mr. Gill of Texas, Mr. Moore of Alabama, Mr. 
 Perry, Mr. Clyde, Mr. Mast, Mr. McDowell, Mr. Harris of Maryland, Mr. 
Burchett, Mr. Rulli, Mr. Nehls, Mr. Steube, Mr. Gooden, and Mr. Ogles) 
 introduced the following bill; which was referred to the Committee on 
 Ways and Means

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to deny the tax exempt 
 status for bonds issued by sanctuary jurisdictions.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``No Tax Breaks for Sanctuary Cities 
Act''.

SEC. 2. DENIAL OF TAX EXEMPT STATUS FOR BONDS ISSUED BY SANCTUARY 
 JURISDICTIONS.

    (a) In General.--Subsection

    (b) of 

section 103 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following:
 ``

    (4) Bond issued by sanctuary jurisdiction.--Any bond that 
 is issued by a sanctuary jurisdiction (as determined on the 
 date of issuance).''.

    (b) Sanctuary Jurisdiction Defined.--

Section 103
            (c) of such Code is 
amended by adding at the end the following:
 ``

    (3) Sanctuary jurisdiction.--The term `sanctuary 
 jurisdiction' means a State or political subdivision of a State 
 that has in effect a statute, ordinance, policy, or practice 
 that prohibits or restricts any government entity or official 
 from--
 ``
        (A) sending, receiving, maintaining, or 
 exchanging with any Federal, State, or local government 
 entity information regarding the citizenship or 
 immigration status (lawful or unlawful) of any 
 individual, or
 ``
        (B) complying with a request lawfully made by the 
 Department of Homeland Security under 

section 236 or 
 287 of the Immigration and Nationality Act (8 U.S.C. 
 1226 and 1357) to comply with a detainer for, or notify 
 about the release of, an individual.''.
            (c) List of Sanctuary Jurisdictions.--Not later than 180 days after 
the date of the enactment of this Act, and annually thereafter, the 
Secretary of the Treasury (or the Secretary's delegate) shall, after 
consultation with the Secretary of Homeland Security, publish a list of 
sanctuary jurisdictions for purposes of 

section 103

    (b)

    (4) of the 
Internal Revenue Code of 1986.
            (d) Effective Date.--The amendments made by this section shall 
apply in taxable years ending after the date of the enactment of this 
Act to any obligation issued after the date of the enactment of this 
Act.
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