H.R. 1879

119 HR 1879 IH: No Tax Breaks for Sanctuary Cities Act
 U.S. House of Representatives
 2025-03-05
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 1879  IN THE HOUSE OF REPRESENTATIVES   March 5, 2025   Ms. Mace  (for herself,  Mr. Gill of Texas ,  Mr. Moore of Alabama ,  Mr. Perry ,  Mr. Clyde ,  Mr. Mast ,  Mr. McDowell ,  Mr. Harris of Maryland ,  Mr. Burchett ,  Mr. Rulli ,  Mr. Nehls ,  Mr. Steube ,  Mr. Gooden , and  Mr. Ogles ) 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 deny the tax exempt status for bonds issued by sanctuary jurisdictions.
1.
Short title
This Act may be cited as the   No Tax Breaks for Sanctuary Cities Act  .
2.
Denial of tax exempt status for bonds issued by sanctuary jurisdictions
(a)
In general
Subsection (b) of  section 103  of the Internal Revenue Code of 1986 is amended by adding at the end the following:
(4)
Bond issued by sanctuary jurisdiction
Any bond that is issued by a sanctuary jurisdiction (as determined on the date of issuance).
 .
(b)
Sanctuary jurisdiction defined
Section 103(c) of such Code is amended by adding at the end the following:
(3)
Sanctuary jurisdiction
The term  sanctuary jurisdiction  means a State or political subdivision of a State that has in effect a statute, ordinance, policy, or practice that prohibits or restricts any government entity or official from—
(A)
sending, receiving, maintaining, or exchanging with any Federal, State, or local government entity information regarding the citizenship or immigration status (lawful or unlawful) of any individual, or
(B)
complying with a request lawfully made by the Department of Homeland Security under section 236 or 287 of the Immigration and Nationality Act (8 U.S.C. 1226 and 1357) to comply with a detainer for, or notify about the release of, an individual.
 .
(c)
List of sanctuary jurisdictions
Not later than 180 days after the date of the enactment of this Act, and annually thereafter, the Secretary of the Treasury (or the Secretary’s delegate) shall, after consultation with the Secretary of Homeland Security, publish a list of sanctuary jurisdictions for purposes of  section 103(b)(4)  of the Internal Revenue Code of 1986.
(d)
Effective date
The amendments made by this section shall apply in taxable years ending after the date of the enactment of this Act to any obligation issued after the date of the enactment of this Act.