Only the right has signed this so far (Bill Ranking)
H.R. 524 · 119th Congress (2025-2026)
28 members · Left 0 · Center 4 · Right 24 (Bill Ranking)
| Sponsor | Rep. Moolenaar, John R. (R-MI) (Introduced 01/16/2025) |
|---|---|
| Sponsor Voting Record | Lean right · DW-NOMINATE +0.45 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 28 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Ways and Means Committee |
| Latest Action | 01/16/2025 Referred to the House Committee on Ways and Means. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (01/16/2025)
No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act or the NO GOTION Act
This bill prohibits an entity that is created in, organized in, or controlled (in the aggregate) by China, Russia, Iran, or North Korea, or an entity controlled (in the aggregate) by one or more of such entities, from claiming multiple energy-related federal tax credits and incentives.
Specifically, the bill prohibits such entities from claiming the federal tax credits for
Further, such entities are prohibited from claiming the federal tax deduction for energy efficient improvements to commercial buildings.
Finally, such entities are not entitled to a credit or refund of federal excise taxes paid on biodiesel, alternative fuel, or sustainable aviation fuel mixtures produced by the entities.
119 HR 524 IH: No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act U.S. House of Representatives 2025-01-16 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 524IN THE HOUSE OF REPRESENTATIVESJanuary 16, 2025Mr. Moolenaar (for himself, Mr. LaHood, Mr. Golden of Maine, Mr. Bergman, Mr. Huizenga, Mr. Walberg, Mr. Barrett, Mr. James, Mr. Bost, Ms. Malliotakis, Ms. Tenney, Mr. Cline, Mr. Kelly of Pennsylvania, Mr. Rouzer, Mr. Schweikert, Mr. Allen, Mr. Newhouse, Mr. Finstad, Mr. Murphy, Mr. Dunn of Florida, Mr. Gimenez, Mr. Ellzey, and Mr. Palmer) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to deny certain green energy tax benefits to companies connected to certain countries of concern.1.Short titleThis Act may be cited as the No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act or the NO GOTION Act.2.Denial of green energy tax benefits to companies connected to countries of concern(a)In generalChapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:7531.Denial of green energy tax benefits to companies connected to countries of concern(a)In generalIn the case of any disqualified company, this title shall be applied without regard to sections 30C, 40, 40A, 40B, 45, 45Q, 45U, 45V, 45W, 45X, 45Y, 45Z, 48, 48C, 48E, 179D, 6426(c), 6426(d), 6426(e), and 6427(e).(b)Disqualified companyFor purposes of this section—(1)In generalThe term disqualified company means—(A)any entity created or organized in, or controlled (in the aggregate) by, one or more countries of concern, and(B)any entity controlled (in the aggregate) by one or more entities described in paragraph (1).(2)Countries of concernThe term countries of concern means the People’s Republic of China, the Russian Federation, the Islamic Republic of Iran, or the Democratic People’s Republic of Korea.(3)ControlThe term control has the meaning given such term under section 954(d)(3), determined by treating the rules of section 958(a)(2) as applying to both foreign and domestic corporations, partnerships, trusts, and estates..(b)Clerical amendmentThe table of sections for chapter 77 of such Code is amended by adding at the end the following new item:Sec. 7531. Denial of green energy tax benefits to companies connected to countries of concern..(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 01/16/2025 | Library of Congress | Introduced in House |
| 01/16/2025 | Library of Congress | Introduced in House |
| 01/16/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| Title Type | Title |
|---|---|
| Display Title | NO GOTION Act |
| Short Title(s) as Introduced | NO GOTION Act |
| Short Title(s) as Introduced | No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to deny certain green energy tax benefits to companies connected to certain countries of concern. |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| House - Ways and Means Committee | 01/16/2025 Referred To |
No related bill information was received for H.R. 524.
Policy Area: Taxation
No legislative subjects have been assigned yet.
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.