119-hr2265

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2265 Introduced in House

    (IH) ]

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119th CONGRESS
 1st Session
 H. R. 2265

 To amend the Internal Revenue Code of 1986 to impose penalties with 
 respect to contributions to political committees from certain tax 
exempt organizations that receive contributions from foreign nationals.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 21, 2025

 Ms. Malliotakis 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 impose penalties with 
 respect to contributions to political committees from certain tax 
exempt organizations that receive contributions from foreign nationals.

 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 Foreign Election Interference 
Act''.

SEC. 2. PENALTIES WITH RESPECT TO CONTRIBUTIONS TO POLITICAL COMMITTEES 
 FROM CERTAIN TAX EXEMPT ORGANIZATIONS THAT ACCEPT 
 CONTRIBUTIONS FROM FOREIGN NATIONALS.

    (a) In General.--Part I of subchapter B of chapter 68 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new section:

``

SEC. 6720D. CONTRIBUTIONS TO POLITICAL COMMITTEES FROM CERTAIN TAX 
 EXEMPT ORGANIZATIONS THAT ACCEPT CONTRIBUTIONS FROM 
 FOREIGN NATIONALS.

 ``

    (a) In General.--Any specified tax exempt organization that makes 
any disqualified political committee contribution shall pay a penalty 
equal to twice the amount of such contribution.
 ``

    (b) Disqualified Political Committee Contribution.--For purposes 
of this section--
 ``

    (1) In general.--The term `disqualified political 
 committee contribution' means, with respect to any organization 
 described in 

section 501
            (c) , any contribution made by such 
 organization to a political committee (as defined in 

section 301 of the Federal Election Campaign Act of 1971 (52 U.S.C. 
 30101)) if such organization received, during any testing 
 period, any contribution or gift (within the meaning of 

section 6033

    (b)

    (5) ) from a foreign national (as defined in 

section 319

    (b) of the Federal Election Campaign Act of 1971 (52 U.S.C. 
 30121

    (b) )).
 ``

    (2) Testing period.--The term `testing period' means, 
 with respect to any contribution by an organization described 
 in 

section 501
            (c) , the 8-year period ending on the date of such 
 contribution, except that such period shall not include any 
 period before the date of the enactment of this section.
 ``
            (c) Specified Tax Exempt Organization.--For purposes of this 
section--
 ``

    (1) In general.--The term `specified tax exempt 
 organization' means, with respect to any taxable year, any 
 organization described in 

section 501
            (c) and exempt from tax 
 under 

section 501

    (a) if--
 ``
        (A) the gross receipts of such organization for 
 such taxable year equal or exceed $200,000, or
 ``
        (B) the assets of such organization (determined 
 as of the close of such taxable year) equal or exceed 
 $500,000.
 ``

    (2) Coordination with revocation of tax exempt status by 
 reason of making disqualified political committee 
 contributions.--An organization which is not exempt from tax 
 under 

section 501

    (a) solely by reason of 

section 501

    (s) shall 
 be treated for purposes of paragraph

    (1) of this subsection as 
 exempt from tax under 

section 501

    (a) with respect to the 
 application of this section to the first 3 disqualified 
 political committee contributions of such organization.''.

    (b) Revocation of Exempt Status Upon Third Disqualified Political 
Committee Contribution.--

Section 501 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subsection:
 ``

    (s) Revocation of Exempt Status of Certain Organizations That 
Accept Contributions From Foreign Nationals and Make Contributions to 
Political Committees.--Any organization described in subsection
            (c) which makes more than 2 disqualified political committee contributions 
(as defined in 

section 6720D

    (b) ) shall not be exempt from taxation 
under subsection

    (a) for any taxable year ending on or after the date 
of the third such contribution.''.
            (c) Clerical Amendment.--The table of sections for part I of 
subchapter B of chapter 68 of such Code is amended by adding at the end 
the following new item:

``

Sec. 6720D. Contributions to political committees from certain tax 
 exempt organizations that accept 
 contributions from foreign nationals.''.
            (d) Effective Date.--The amendments made by this subsection shall 
apply with respect to contributions made on or after January 1, 2026, 
by organizations described in 

section 501
            (c) of the Internal Revenue 
Code of 1986.
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