“Helping Americans by Restricting Resources to Immigrant Services Act of 2024” or the “HARRIS Act of 2024”.
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.
IN THE HOUSE OF REPRESENTATIVES
(for himself,
and Ms. Boebert)
introduced the following bill; which was referred to the Committee on Ways and Means
October 29, 2024
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,
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.