[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10067 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                               H. R. 10067

 To amend the Internal Revenue Code of 1986 to exclude from tax-exempt 
status entities which provide goods or services to individuals who are 
            not citizens or nationals of the United States.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 29, 2024

Mr. Gaetz (for himself, Mr. Biggs, Mr. Weber of Texas, and Ms. Boebert) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to exclude from tax-exempt 
status entities which provide goods or services to individuals who are 
            not citizens or nationals of the United States.

    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 ``Helping Americans by Restricting 
Resources to Immigrant Services Act of 2024'' or the ``HARRIS Act of 
2024''.

SEC. 2. EXCLUSION FROM TAX-EXEMPT STATUS OF ENTITIES WHICH PROVIDE 
              GOODS OR SERVICES TO INDIVIDUALS WHO ARE NOT CITIZENS OR 
              UNITED STATES NATIONALS.

    (a) In General.--Section 501(c)(3) of the Internal Revenue Code of 
1986 is amended by inserting ``no substantial part of the activities of 
which is providing goods or services to individuals other than citizens 
of the United States and aliens lawfully admitted for permanent 
residence (as defined in section 101(a)(20) of the Immigration and 
Nationality Act),'' after ``subsection (h)),''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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