Congressional Legislation · bill 119hr9764 · built from our database

Only centrists have signed this so far (Bill Ranking)

HONOR Act

H.R. 9764 · 119th Congress (2025-2026)

H.R. 9764119TH CONGRESSINTRODUCED 07/16/2026REP. SCHNEIDERD-IL · SPONSORLeft: no (Sponsor Ranking)Lean left: no (Sponsor Ranking)Center: DW-NOMINATE -0.20 (Sponsor Ranking)Lean right: no (Sponsor Ranking)Right: no (Sponsor Ranking)CENTER(SPONSOR RANKING)TAXATION

2 members · Left 0 · Center 2 · Right 0 (Bill Ranking)

SponsorRep. Schneider, Bradley Scott (D-IL) (Introduced 07/16/2026)
Sponsor Voting RecordCenter · DW-NOMINATE -0.20 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking)
Support
LLLCLRR

support across the spectrum: 2 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once

CommitteesHouse - Ways and Means Committee
Latest Action07/16/2026 Referred to the House Committee on Ways and Means.
Roll Call VotesThere have been no roll call votes
Sourceview on congress.gov →
IntroducedPassed HousePassed SenateResolving DifferencesTo PresidentBecame Law

Summary (1)

Introduced in House (07/16/2026)

Hindering Oppressive Nations from Obtaining Revenue Act or HONOR Act

This bill prohibits a taxpayer from claiming the foreign tax credit (FTC) for taxes paid, accrued, or deemed paid to Russia.

Under current law, a taxpayer may claim the FTC for income, war profits, and excess profits taxes (or taxes imposed in lieu of these taxes) paid, accrued, or deemed paid to a foreign country (and certain U.S. possessions), subject to limitations.

However, under current law, a taxpayer may not claim the FTC for taxes paid to a foreign country if (1) the United States does not recognize the country’s government, (2) the United States severs or does not conduct diplomatic relations with the country, or (3) the country is designated by the Department of State as supporting international terrorist acts. (Currently, the FTC is disallowed for taxes paid, accrued, or deemed paid to Iran, North Korea, Sudan, and Syria.)

Under the bill, a taxpayer may not claim the FTC for taxes paid, accrued, or deemed paid to Russia beginning 30 days after the date of enactment and until normal U.S. trade relations with Russia are restored (pursuant to requirements established by the Suspending Normal Trade Relations with Russia and Belarus Act).

Text (1)

Introduced in House (IH)

119 HR 9764 IH: Hindering Oppressive Nations from Obtaining Revenue Act U.S. House of Representatives 2026-07-16 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 CONGRESS2d SessionH. R. 9764IN THE HOUSE OF REPRESENTATIVESJuly 16, 2026Mr. Schneider (for himself and Mr. Fitzpatrick) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to deny any foreign tax credit with respect to taxes paid or accrued to the Russian Federation.

1.Short titleThis Act may be cited as the Hindering Oppressive Nations from Obtaining Revenue Act or HONOR Act.

2.Denial of foreign tax credit with respect to the Russian Federation (a)In generalSection 901(j)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C)Special rule for Russia (i)In generalThis subsection shall apply to the Russian Federation during the period described in clause (ii). (ii)Period of applicationThe period described in this clause is the period— (I)beginning on the date that is 30 days after the date of the enactment of this subparagraph, and (II)ending on the date on which the resumption of the application of the rates of duty set forth in column 1 of the Harmonized Tariff Schedule of the United States to products of the Russian Federation takes effect pursuant to section 4(b) of the Suspending Normal Trade Relations with Russia and Belarus Act.. (b)Effective date (1)In generalThe amendment made by this section shall take effect on the date of the enactment of this Act. (2)Nonapplication of treaty rulesThis section, and the amendment made by this section, shall be applied without regard to any treaty obligation of the United States.

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.

All Actions (3)

DateChamberAll Actions
07/16/2026Library of CongressIntroduced in House
07/16/2026Library of CongressIntroduced in House
07/16/2026House floor actionsReferred to the House Committee on Ways and Means.

Titles (4)

Title TypeTitle
Display TitleHONOR Act
Short Title(s) as IntroducedHONOR Act
Short Title(s) as IntroducedHindering Oppressive Nations from Obtaining Revenue Act
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to deny any foreign tax credit with respect to taxes paid or accrued to the Russian Federation.

Amendments (0)

There are no amendments to this bill.

Cosponsors (1)

* = Original cosponsor

Committees (1)

CommitteeActivity
House - Ways and Means Committee07/16/2026 Referred To

Related Bills (1)

Subjects (0)

Policy Area: Taxation

No legislative subjects have been assigned yet.

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