Congressional Legislation · bill 119s497 · built from our database

Only the right has signed this so far (Bill Ranking)

FENCE Act

S. 497 · 119th Congress (2025-2026)

S. 497119TH CONGRESSINTRODUCED 02/10/2025SEN. HAGERTYR-TN · SPONSORLeft: no (Sponsor Ranking)Lean left: no (Sponsor Ranking)Center: no (Sponsor Ranking)Lean right: no (Sponsor Ranking)Right: DW-NOMINATE +0.67 (Sponsor Ranking)RIGHT(SPONSOR RANKING)TAXATION

1 member · Left 0 · Center 0 · Right 1 (Bill Ranking)

SponsorSen. Hagerty, Bill (R-TN) (Introduced 02/10/2025)
Sponsor Voting RecordRight · DW-NOMINATE +0.67 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking)
Support
LLLCLRR

support across the spectrum: 1 member signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once

CommitteesSenate - Finance Committee
Latest Action02/10/2025 Read twice and referred to the Committee on Finance.
Roll Call VotesThere have been no roll call votes
Sourceview on congress.gov →
IntroducedPassed HousePassed SenateResolving DifferencesTo PresidentBecame Law

Summary (1)

Introduced in Senate (02/10/2025)

Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act or the FENCE Act

This bill denies federal tax-exempt status under Internal Revenue Code (IRC) Section 501(c)(3) to an organization that engages in a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals that such organization knows or reasonably should know are unlawfully present in the United States. However, the bill does not require an organization to verify an individual’s citizenship or immigration status, or act in violation of religious beliefs.

As background, an organization may be exempt from federal income tax under IRC Section 501(c)(3) if it is organized and operated exclusively (1) for religious, charitable, scientific, literary, or educational purposes; (2) for testing for public safety; (3) for the prevention of cruelty to children or animals; or (4) to foster national or international amateur sports competition (subject to limitations). However, under current law, a tax-exempt organization may not be organized for an illegal purpose or engage in substantial illegal activity.

Text (1)

Introduced in Senate (IS)

119 S497 IS: Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act U.S. Senate 2025-02-10 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. II119th CONGRESS1st SessionS. 497IN THE SENATE OF THE UNITED STATESFebruary 10, 2025Mr. Hagerty introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to modify eligibility for 501(c)(3) status.1.Short titleThis Act may be cited as the Fixing Exemptions for Networks Choosing to Enable Illegal Migration Act or the FENCE Act.2.Organizations harboring aliens unlawfully present in the United States(a)In generalParagraph (3) of section 501(c) of the Internal Revenue Code of 1986 is amended—(1)by striking animals, no part and inserting “animals—(A)no part,(2)by striking individual, no substantial part and inserting “individual,(B)no substantial part,(3)by striking subsection (h)), and which and inserting “subsection (h)),(C)which,(4)by striking the period at the end and inserting , and, and(5)by adding at the end the following:(D)which does not engage in a pattern or practice of providing financial assistance, benefits, services, or other material support to individuals which such corporation, community chest, fund, or foundation knows or reasonably should know to be unlawfully present in the United States.Subparagraph (D) shall not be construed to require proof of citizenship or verification of an individual’s immigration status to be presented, or to require a religious organization to act in violation of its religious beliefs..(b)Effective dateThe amendments made by this section shall take effect upon 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.

All Actions (2)

DateChamberAll Actions
02/10/2025Library of CongressIntroduced in Senate
02/10/2025SenateRead twice and referred to the Committee on Finance.

Titles (4)

Title TypeTitle
Display TitleFENCE Act
Short Title(s) as IntroducedFENCE Act
Short Title(s) as IntroducedFixing Exemptions for Networks Choosing to Enable Illegal Migration Act
Official Title as IntroducedA bill to amend the Internal Revenue Code of 1986 to modify eligibility for 501(c)(3) status.

Amendments (0)

There are no amendments to this bill.

Cosponsors (0)

There are no cosponsors of this bill.

Committees (1)

CommitteeActivity
Senate - Finance Committee02/10/2025 Referred To

Related Bills (0)

No related bill information was received for S. 497.

Subjects (0)

Policy Area: Taxation

No legislative subjects have been assigned yet.

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