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I
117TH CONGRESS
1ST SESSION
H. R. 894
To amend the Internal Revenue Code of 1986 to deny the tax exempt
status for bonds issued by sanctuary jurisdictions.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 5, 2021
Mr. ROSENDALE (for himself, Mr. GOSAR, Mr. DUNCAN, Mr. WEBER of
Texas, Mr. HARRIS, Mr. ROY, Mr. NORMAN, Mr. CLYDE, Mr. MOORE of
Alabama, Mr. HICE of Georgia, Mr. GOHMERT, Mrs. GREENE of Georgia,
Mr. LAMALFA, Mr. MOONEY, Mr. GOOD of Virginia, Mr. GIBBS, Mr.
JACKSON, Mr. PERRY, and Mr. STEUBE) 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.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘No Tax Breaks for
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Sanctuary Cities Act’’.
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•HR 894 IH
SEC. 2. DENIAL OF TAX EXEMPT STATUS FOR BONDS
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ISSUED BY SANCTUARY JURISDICTIONS.
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(a) IN GENERAL.—Subsection (b) of section 103 of
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the Internal Revenue Code of 1986 is amended by adding
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at the end the following:
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‘‘(4) BOND ISSUED BY SANCTUARY JURISDIC-
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TION.—Any bond that is issued by a sanctuary juris-
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diction.’’.
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(b) SANCTUARY JURISDICTION DEFINED.—Section
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103(c) of such Code is amended by adding at the end the
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following:
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‘‘(3) SANCTUARY
JURISDICTION.—The term
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‘sanctuary jurisdiction’ means a State or political
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subdivision of a State that has in effect a statute,
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ordinance, policy, or practice that prohibits or re-
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stricts any government entity or official from—
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‘‘(A) sending, receiving, maintaining, or
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exchanging with any Federal, State, or local
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government entity information regarding the
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citizenship or immigration status (lawful or un-
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lawful) of any individual, or
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‘‘(B) complying with a request lawfully
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made by the Department of Homeland Security
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under section 236 or 287 of the Immigration
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and Nationality Act (8 U.S.C. 1226 and 1357)
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•HR 894 IH
to comply with a detainer for, or notify about
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the release of, an individual.’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply in taxable years ending after the
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date of the enactment of this Act to any obligation issued
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after the date of the enactment of this Act.
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Æ
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